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Document 32007R1528

Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements

OJ L 348, 31.12.2007, p. 1–154 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

This document has been published in a special edition(s) (HR)

Legal status of the document No longer in force, Date of end of validity: 27/07/2016; Repealed and replaced by 32016R1076

ELI: http://data.europa.eu/eli/reg/2007/1528/oj

31.12.2007   

EN

Official Journal of the European Union

L 348/1


COUNCIL REGULATION (EC) No 1528/2007

of 20 December 2007

applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

The Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (1) (hereinafter referred to as the ‘ACP-EC Partnership Agreement’) provides that Economic Partnership Agreements (EPAs) are to enter into force no later than 1 January 2008.

(2)

The ACP-EC Partnership Agreement provides for the maintenance of the trading arrangements contained in Annex V to that Agreement until 31 December 2007.

(3)

Since 2002 the Community has been negotiating Economic Partnership Agreements with the ACP Group of States in the form of six regions comprising the Caribbean, Central Africa, Eastern and Southern Africa, the Pacific Island States, the South African Development Community and West Africa. Such Economic Partnership Agreements will be consistent with WTO obligations, support regional integration and promote the gradual integration of the ACP economies into the rules-based world trading system, thereby fostering their sustainable development and contributing to the overall effort to eradicate poverty and to enhance living conditions in the ACP countries. In a first stage, negotiations may be concluded on agreements leading to the establishment of Economic Partnership Agreements covering at least WTO compatible goods arrangements consistent with regional economic and political integration processes, to be complemented as soon as possible by complete Economic Partnership Agreements.

(4)

Those agreements establishing, or leading to the establishment of, Economic Partnership Agreements for which negotiations have been concluded provide that the parties may take steps to apply the agreement, before provisional application on a mutual basis, to the extent feasible. It is appropriate to take action to apply the agreements on the basis of these provisions.

(5)

The arrangements included in this Regulation are to be amended, as necessary, in accordance with the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, as and when such agreements are signed and concluded pursuant to Article 300 of the Treaty and are either provisionally applied or in force. The arrangements are to be terminated in whole or in part if the agreements in question do not enter into force within a reasonable period of time in accordance with the Vienna Convention on the Law of Treaties.

(6)

For imports into the Community, the arrangements in the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, should provide for duty free access and no tariff rate quotas for all products with the exception of arms. These arrangements are subject to transitional periods and arrangements for certain sensitive products and specific arrangements for the French Overseas Departments. In the light of the specificities of the situation of South Africa, products originating in South Africa should continue to benefit from the relevant provisions of the Agreement on Trade, Development and Cooperation between the European Community and its Member States, of the one part, and South Africa, of the other part (2) (hereinafter referred to as the ‘TDCA’), until such time as an agreement establishing, or leading to the establishment of, Economic Partnership Agreements enters into force between the Community and South Africa.

(7)

Instead of relying on the special arrangements for least-developed countries provided for in Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (3), it is preferable that those least-developed countries which are also ACP States base their future trade relationship with the Community on Economic Partnership Agreements. In order to facilitate such a development, it is appropriate to provide that such countries which have concluded negotiations on agreements establishing, or leading to the establishment of, Economic Partnership Agreements, and which can benefit from the arrangements provided under this Regulation may continue to benefit, for a limited period of time, from the special arrangements for least-developed countries in Regulation (EC) No 980/2005 in respect of those products where the transitional arrangements set out in this Regulation are less favourable.

(8)

The rules of origin applicable to imports made under this Regulation should for a transitional period be those laid down in Annex II to this Regulation. Those rules of origin should be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earliest.

(9)

It is necessary to provide for the possibility of temporarily suspending the arrangements set out in this Regulation in the event of any failure to provide administrative cooperation, irregularities or fraud. Where a Member State supplies information to the Commission concerning possible fraud or failure to provide administrative cooperation, the relevant Community legislation should apply, in particular Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (4).

(10)

It is appropriate that this Regulation should provide for transitional arrangements for sugar and rice, together with special transitional safeguard and surveillance mechanisms applicable after the termination of the transitional arrangements.

(11)

In the context of the transitional arrangements for sugar, according to Council Decision 2007/627/EC (5), Protocol 3 on ACP sugar attached to Annex V to the ACP-EC Partnership Agreement will cease to apply with effect from 1 October 2009.

(12)

Upon the termination of Protocol 3 on ACP sugar and in view of the particular sensitivity of the sugar market, it is appropriate to adopt transitional measures for that product. At the same time, it is appropriate to adopt specific transitional surveillance and safeguard measures for certain agricultural processed products with a potentially high sugar content which could be traded to circumvent the transitional specific safeguard measures for sugar imports into the Community.

(13)

It is also appropriate to adopt general safeguard measures for the products covered by this Regulation.

(14)

In view of the particular sensitivity of agricultural products, it is appropriate that bilateral safeguard measures may be taken when imports cause or threaten to cause disturbances in the markets for such products or disturbances in the mechanisms regulating those markets.

(15)

In accordance with Article 299(2) of the Treaty, due account should be taken in all Community policies of the particular structural, social and economic situations of the outermost regions of the Community specifically with reference to customs and trade policies.

(16)

Special account should therefore be taken both of the sensitivity of agricultural products, especially sugar, and of the particular vulnerability and interests of the outermost regions of the Community when laying down the rules on bilateral safeguards in an effective manner.

(17)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (6).

(18)

This Regulation makes it necessary to repeal the current set of regulations adopted in the context of Annex V of the ACP-EC Partnership Agreement, notably Council Regulation (EC) No 2285/2002 of 10 December 2002 on the safeguard measures provided for in the ACP-EC Partnership Agreement (7), Council Regulation (EC) No 2286/2002 of 10 December 2002 on the arrangements applicable to agricultural products and goods resulting from the processing of agricultural products originating in the African, Caribbean and Pacific States (ACP States) (8) and Article 1(2) of Council Regulation (EC) No 1964/2005 of 29 November 2005 on the tariff rates for bananas (9). As a consequence, all implementing measures based on those provisions which are repealed are rendered obsolete,

HAS ADOPTED THIS REGULATION:

CHAPTER I

SUBJECT MATTER, SCOPE AND MARKET ACCESS

Article 1

Subject matter

This Regulation applies the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements.

Article 2

Scope

1.   This Regulation shall apply to products originating in the regions and states listed in Annex I.

2.   The Council, acting by qualified majority on a proposal from the Commission, shall amend Annex I to add regions or states from the ACP Group of States which have concluded negotiations on an agreement between the Community and that region or state which at least meets the requirements of Article XXIV GATT 1994.

3.   Such region or state will remain on the list in Annex I unless the Council, acting by qualified majority upon a proposal from the Commission, amends Annex I to remove a region or state from that Annex, in particular where:

(a)

the region or state indicates that it intends not to ratify an agreement which has permitted it to be included in Annex I;

(b)

ratification of an agreement which has permitted a region or state to be included in Annex I has not taken place within a reasonable period of time such that the entry into force of the agreement is unduly delayed; or

(c)

the agreement is terminated, or the region or state concerned terminates its rights and obligations under the agreement but the agreement otherwise remains in force.

Article 3

Market access

1.   Subject to Articles 6, 7 and 8, import duties shall be eliminated on all products of Chapters 1 to 97 but not 93 of the Harmonised System originating in a region or state listed in Annex I. Such elimination shall be subject to the transitional safeguard and surveillance mechanisms set out in Articles 9 and 10 and the general safeguards mechanism provided for in Articles 11 to 22.

2.   For products of Chapter 93 of the Harmonised System originating in regions or states listed in Annex I the most favoured nation duties applied shall continue to apply.

3.   Notwithstanding Article 3(2) of Regulation (EC) No 980/2005, products originating in least-developed countries listed in Annex I of that Regulation which are included in Annex I to this Regulation shall, in addition to the arrangements provided for in this Regulation, continue to benefit from the preferences provided for pursuant to Regulation (EC) No 980/2005 in respect of products:

(a)

of tariff heading 1006 except for subheading 1006 10 10, until 31 December 2009; and

(b)

of tariff heading 1701, until 30 September 2009.

4.   Paragraph 1 of this Article and Articles 6, 7 and 8 shall not apply to products originating in South Africa. Such products shall be subject to the relevant provisions of the TDCA. In accordance with the procedure referred to in Article 24(3), an Annex shall be added to this Regulation setting out the regime applicable to products originating in South Africa once the relevant trade provisions of the TDCA have been superseded by the relevant provisions of an agreement establishing, or leading to the establishment of, an Economic Partnership Agreement.

5.   Paragraph 1 shall not apply to products of tariff heading 0803 00 19 originating in a region or state listed in Annex I and released for free circulation in the Community's outermost regions until 1 January 2018. Paragraph 1 of this Article and Article 7 shall not apply to products of tariff heading 1701 originating in a region or state listed in Annex I and released for free circulation in the French overseas departments until 1 January 2018. Those periods shall be extended to 1 January 2028 unless otherwise agreed between the Parties to the relevant agreements. The Commission shall publish a notice in the Official Journal of the European Union informing interested parties of the termination of this provision.

CHAPTER II

RULES OF ORIGIN AND ADMINISTRATIVE COOPERATION

Article 4

Rules of Origin

1.   The rules of origin set out in Annex II shall apply in order to determine whether products originate in the regions or states listed in Annex I.

2.   The rules of origin set out in Annex II shall be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the rules of origin in the agreement shall apply to products originating in the regions and states listed in Annex I.

3.   The Commission assisted by the Customs Code Committee established by Council Regulation (EEC) 2913/92 of 12 October 1992 establishing the Community Customs Code (10) shall monitor the implementation and application of the provisions of Annex II. Technical amendments and decisions on the management of Annex II may be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) No 2913/92.

Article 5

Administrative cooperation

1.   Where the Commission has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, it may temporarily suspend the elimination of duties in Articles 3, 6 and 7 (hereafter referred to as the ‘relevant treatment’) in accordance with this Article.

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

(a)

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

(b)

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

(c)

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

For the purpose of this Article a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the region or state concerned.

3.   Where the Commission, on the basis of information provided by a Member State or on its own initiative, finds that the conditions laid down in paragraphs 1 and 2 are fulfilled, the relevant treatment may be suspended in accordance with the procedure referred to in Article 24(2), provided the Commission has first:

(a)

informed the Committee provided for in Article 24;

(b)

notified the region or state concerned in accordance with any relevant procedures applicable between the Community and that state or region; and

(c)

published a notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.

4.   The period of suspension under this Article shall be limited to that necessary to protect the Community's financial interests. It shall not exceed six months, which may be renewed. At the end of that period, the Commission shall decide either to terminate the suspension after informing the Committee provided for in Article 24 or to extend the period of suspension in accordance with the procedure referred to in paragraph 3 of this Article.

5.   The temporary suspension procedures set out in paragraphs 2 to 4 shall be superseded by those set out in any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the temporary suspension procedures in the agreement shall apply to products covered by this Regulation.

6.   In order to implement the temporary suspension provided for in any agreement with the regions or states listed in Annex I, the Commission shall, without undue delay:

(a)

inform the Committee provided for in Article 24 that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud; and

(b)

publish the notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.

The decision suspending the relevant treatment shall be adopted in accordance with the procedure referred to in Article 24(2).

CHAPTER III

TRANSITIONAL ARRANGEMENTS

SECTION 1

Rice

Article 6

Zero duty tariff rate quotas and eventual elimination of duties

1.   Import duties on the products of tariff heading 1006 shall be eliminated as from 1 January 2010, with the exception of import duties on the products of subheading 1006 10 10 which shall be eliminated as from 1 January 2008.

2.   The following tariff rate quotas at zero duty shall be opened for products of tariff heading 1006 except for subheading 1006 10 10 originating in the regions or states listed in Annex I which form part of the CARIFORUM region:

(a)

187 000 tonnes, husked rice equivalent, for the period from 1 January 2008 to 31 December 2008;

(b)

250 000 tonnes, husked rice equivalent, for the period from 1 January 2009 to 31 December 2009.

3.   The detailed rules for implementing the tariff quotas referred to in paragraph 2 shall be determined in accordance with the procedures referred to in Articles 13 and 26(2) of Council Regulation (EC) No 1785/2003 of 29 September 2003 on the common organisation of the market in rice (11).

SECTION 2

Sugar

Article 7

Zero duty tariff rate quotas and eventual elimination of duties

1.   Import duties on products of tariff heading 1701 shall be eliminated as from 1 October 2009.

2.   In addition to the tariff rate quotas opened and administered pursuant to Article 28 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (12), the following tariff rate quotas shall be opened for products of tariff heading 1701 for the period from 1 October 2008 to 30 September 2009:

(a)

150 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in least-developed countries as listed in Annex I to Regulation (EC) No 980/2005 and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I; and

(b)

80 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in regions or states which are not least-developed countries and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I.

3.   Article 30 of Regulation (EC) No 318/2006 shall apply to imports under the tariff rate quotas referred to in the previous paragraph.

4.   The detailed rules for dividing by region and implementing the tariff quotas referred to in this Article shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.

Article 8

Transitional arrangement

For the period from 1 October 2009 to 30 September 2012, Article 7(1) shall not apply to imports of products of CN code 1701 unless the importer undertakes to purchase such products at a price not lower than 90 % of the reference price (on a c.i.f. basis) set in Article 3 of Regulation (EC) No 318/2006 for the relevant marketing year.

Article 9

Transitional safeguard mechanism for sugar

1.   For the period from 1 October 2009 to 30 September 2015 the treatment granted in Article 7(1) for imports of products of tariff heading 1701 originating in regions or states listed in Annex I and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 may be suspended when:

(a)

imports originating in regions or states which are ACP States and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 exceed the following quantities:

(i)

1,38 million tonnes in the marketing year 2009/2010;

(ii)

1,45 million tonnes in the marketing year 2010/2011;

(iii)

1,6 million tonnes in the marketing years 2011/2012 to 2014/2015; and

(b)

imports originating in all ACP States exceed 3,5 million tonnes.

2.   The quantities provided for in point (a) of paragraph 1 may be subdivided by region.

3.   During the period referred to in paragraph 1, imports of products of tariff heading 1701 originating in regions or states listed in Annex I shall require an import licence.

4.   The suspension of the treatment granted in Article 7(1) shall be terminated at the end of the marketing year in which it was introduced.

5.   Detailed rules on the subdivision of quantities provided for in paragraph 1 and for the management of the system referred to in paragraphs 1, 3 and 4 of this Article, and suspension decisions shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.

Article 10

Transitional surveillance mechanism

1.   For the period from 1 January 2008 to 30 September 2015, imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I shall be subject to the surveillance mechanism provided for in Article 308d of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 establishing the Community Customs Code (13).

2.   On the basis of that surveillance, the Commission shall check whether there is a cumulative increase of imports of one or more of those products originating in a particular region by more than 20 % in volume during a period of twelve consecutive months compared to the average of the yearly imports over the previous three twelve-month periods.

3.   If the level referred to in paragraph 2 is reached, the Commission shall analyse the pattern of trade, the economic justification and the sugar content of such imports. If the Commission concludes that such imports are used to circumvent the tariff rate quotas, the transitional arrangements and the special safeguard mechanism provided for in Articles 7, 8 and 9, it may suspend the application of Article 3(1) to imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 until the end of the marketing year concerned.

4.   Detailed rules for the management of this system and suspension decisions shall be adopted in accordance with the procedure referred to in Article 16 of Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (14).

CHAPTER IV

GENERAL SAFEGUARD PROVISIONS

Article 11

Definitions

For the purposes of this Chapter:

(a)

‘Community industry’ shall mean the Community producers as a whole of the like or directly competitive products operating within the territory of the Community, or those Community producers whose collective output of the like or directly competitive product constitutes a major proportion of the total Community production of those products;

(b)

‘serious injury’ shall mean a significant overall impairment in the position of Community producers;

(c)

‘threat of serious injury’ shall mean serious injury that is clearly imminent;

(d)

‘disturbances’ shall mean disorders in a sector or industry;

(e)

‘threat of disturbances’ shall mean disturbances that are clearly imminent.

Article 12

Principles

1.   A safeguard measure may be imposed in accordance with the provisions set out in this Chapter where products originating in regions or states listed in Annex I are being imported in the Community in such increased quantities and under such conditions as to cause or threaten to cause any of the following:

(a)

serious injury to the Community industry;

(b)

disturbances in a sector of the economy, particularly where those disturbances produce major social problems or difficulties which could bring about serious deterioration in the economic situation of the Community; or

(c)

disturbances in the markets of agricultural products covered by Annex I of the WTO Agreement on Agriculture or mechanisms regulating those markets.

2.   In cases where products originating in regions or states listed in Annex I are being imported into the Community in such increased quantities and under such conditions as to cause or threaten to cause disturbances in the economic situation of one or several of the Community's outermost regions, a safeguard measure may be imposed in accordance with the provisions set out in this Chapter.

Article 13

Determination of the conditions to impose safeguard measures

1.   The determination of serious injury or a threat thereof shall cover inter alia the following factors:

(a)

the volume of imports, in particular where there has been a significant increase, either in absolute terms or relative to production or consumption in the Community;

(b)

the price of imports, in particular where there has been a significant price undercutting as compared with the price of a like product in the Community;

(c)

the consequent impact on Community producers as indicated by trends in certain economic factors such as production, capacity utilisation, stocks, sales, market share, the depression of prices or prevention of price increases which would normally have occurred, profits, return on capital employed, cash flow, and employment;

(d)

factors other than trends in imports which are causing or may have caused injury to the Community producers concerned.

2.   The determination of disturbances or a threat thereof shall be based on objective factors, including the following elements:

(a)

the increase in the volume of imports in absolute or relative terms to Community production and to imports from other sources; and

(b)

the effect of such imports on prices; or

(c)

the effect of such imports on the situation of the Community industry or the economic sector concerned, including inter alia on the levels of sales, production, financial situation and employment.

3.   In determining whether imports are made under such conditions as to cause or threaten to cause disturbances in the markets of agricultural products or mechanisms regulating those markets, including regulations creating Common Market Organisations, all relevant objective factors must be taken into consideration, including one or more of the following elements:

(a)

the volume of imports as compared to previous calendar or marketing years' levels, as the case may be, internal production and consumption, and future levels planned in accordance with the reform of the Common Market Organisations;

(b)

the level of internal prices compared to the reference or target prices if applicable, and, if not applicable, compared to the average internal market prices during the same period of previous marketing years;

(c)

as of 1 October 2015, in the markets for products of tariff heading 1701: situations where the Community average market price of white sugar falls during two consecutive months below 80 % of the average Community market price for white sugar prevailing during the previous marketing year.

4.   In determining whether the conditions referred to in paragraphs 1, 2 and 3 are met in the case of the Community's outermost regions, the analyses shall be restricted to the territory of the outermost region(s) concerned. Particular attention shall be paid to the size of the local industry, its financial situation and the situation of employment.

Article 14

Initiation of proceedings

1.   An investigation shall be initiated upon request by a Member State or on the Commission's own initiative if it is apparent to the Commission that there is sufficient evidence to justify such initiation.

2.   The Member States shall inform the Commission should trends in imports from any of the regions or states listed in Annex I appear to call for safeguard measures. That information shall include the evidence available, as determined on the basis of the criteria laid down in Article 13. The Commission shall pass that information on to all Member States within three working days.

3.   Consultation with the Member States shall take place within eight working days of the Commission's sending the information to Member States as provided for in paragraph 2. Where, after consultation, it is apparent that there is sufficient evidence to justify the initiation of a proceeding, the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the receipt of information from a Member State.

4.   If, after consulting the Member States, the Commission takes the view that the circumstances set out in Article 12 exist, it shall immediately notify the region or states listed in Annex I concerned of its intention to initiate an investigation. The notification may be accompanied by an invitation for consultations with the aim of clarifying the situation and arriving at a mutually satisfactory solution.

Article 15

The investigation

1.   Following the initiation of the proceeding, the Commission shall commence an investigation.

2.   The Commission may request Member States to supply information and Member States shall take whatever steps are necessary in order to give effect to any such request. Where that information is of general interest or where its transmission was requested by a Member State, the Commission shall forward it to all Member States provided it is not confidential; if it is confidential the Commission shall forward a non-confidential summary.

3.   In the event of an investigation restricted to an outermost region, the Commission may request the competent local authorities to supply the information referred to in paragraph 2 via the Member State concerned.

4.   The investigation shall, whenever possible, be concluded within six months of the initiation of the investigation. In exceptional circumstances, that time limit may be extended by a further period of three months.

Article 16

Imposition of provisional safeguard measures

1.   Provisional safeguard measures shall be applied in critical circumstances where a delay would cause damage which it would be difficult to repair, pursuant to a preliminary determination that circumstances set out in Article 12 as appropriate exist. The Commission shall take such provisional measures after consultation with Member States or, in cases of extreme urgency, after informing the Member States. In the latter case, consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.

2.   In view of the particular situation of outermost regions and their vulnerability to any surge in imports, provisional safeguard measures shall be applied in proceedings that concern them where a preliminary determination has shown that imports have increased. In that case, the Commission shall inform Member States upon taking the measures and consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.

3.   Where a Member State requests immediate intervention by the Commission and where the conditions in paragraph 1 or 2 are met, the Commission shall take a decision within five working days of receiving the request.

4.   The Commission shall immediately inform the Council and the Member States of any decision taken under paragraphs 1, 2 and 3. The Council, acting by a qualified majority, may decide differently within one month of having been informed by the Commission pursuant to this paragraph.

5.   Provisional measures may take the form of an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members, or tariff quotas.

6.   Provisional measures shall not apply for more than 180 days. Where provisional measures are restricted to outermost regions, they may not apply for more than 200 days.

7.   Should the provisional safeguard measures be repealed because the investigation shows that the conditions laid down in Articles 12 and 13 are not met, any duty collected as a result of those provisional measures shall be refunded automatically.

Article 17

Termination of investigation and proceeding without measures

Where bilateral safeguard measures are deemed unnecessary and there is no objection within the Advisory Committee referred to in Article 21, the investigation and proceeding shall be terminated by Commission decision. In all other cases, the Commission shall immediately submit to the Council a report on the results of the consultation, together with a proposal for a Council Regulation terminating the proceeding. The proceeding shall be deemed terminated if, within one month, the Council acting by qualified majority has not decided otherwise.

Article 18

Imposition of definitive measures

1.   Where the facts as finally established show that the circumstances set out in Article 12, as appropriate, are met, the Commission shall request consultations with the region or state concerned meeting in the context of the appropriate institutional arrangement set up in the relevant agreements permitting a region or state to be included in Annex 1 with a view to seeking a mutually acceptable solution.

2.   If the consultations referred to in paragraph 1 do not lead to a mutually satisfactory solution within thirty days of the matter's being referred to the region or state concerned, a decision to impose definitive bilateral safeguard measures shall be taken by the Commission, in consultation with Member States, within twenty working days of the end of the consultation period.

3.   Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.

4.   If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.

5.   Definitive measures may take one of the following forms:

a suspension of the further reduction of the rate of import duty for the product concerned originating in the region or state concerned;

an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members;

a tariff quota.

6.   No bilateral safeguard measure shall be applied on the same product from the same region or state less than one year after previous such measures have lapsed or been removed.

Article 19

Duration and review of safeguard measures

1.   A safeguard measure shall remain in force only for such period of time as may be necessary to prevent or remedy the serious injury or disturbances. That period shall not exceed two years, unless it is extended under paragraph 2. Where the measure is restricted to one or several of the outermost region(s) of the Community, the period of application may not exceed four years.

2.   The initial period of duration of a safeguard measure may exceptionally be extended provided it is determined that the safeguard measure continues to be necessary to prevent or remedy serious injury or disturbances.

3.   Extensions shall be adopted in accordance with the procedures of this Regulation applying to investigations and using the same procedures as the initial measures.

The total duration of a safeguard measure may not exceed four years, including any provisional measure. In the case of a measure restricted to outermost regions, that limit shall be extended to eight years.

4.   If the duration of a safeguard measure exceeds one year, it shall be progressively liberalised at regular intervals during its period of application, including any extension.

Consultations with the region or state concerned shall be held periodically in the relevant institutional bodies of the agreements, with a view to establishing a timetable for their abolition as soon as circumstances permit.

Article 20

Surveillance measures

1.   Where the trend in imports of a product originating in an ACP State is such that they could cause one of the situations referred to in Article 12, imports of that product may be subject to prior Community surveillance.

2.   The decision to impose surveillance shall be taken by the Commission.

Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.

If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter, the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.

3.   Surveillance measures shall have a limited period of validity. Unless otherwise provided, they shall cease to be valid at the end of the second six-month period following the first six months after the measures were introduced.

4.   Surveillance measures may be restricted to the territory of one or more Community outermost region(s) where necessary.

5.   The decision to impose surveillance measures shall be communicated immediately to the appropriate institutional body set up in the relevant agreements permitting a region or state to be included in Annex I for information.

Article 21

Consultations

The competent consultative committee for the purposes of this Chapter shall be the Advisory Committee provided for in Article 4 of Council Regulation (EC) No 3285/94 of 22 December 1994 on the common rules for imports (15). In the case of products falling under CN code 1701, the competent committee shall be assisted by the committee established pursuant to Article 39 of Regulation (EC) No 318/2006.

Article 22

Exceptional measures with limited territorial application

Where it emerges that the conditions laid down for the adoption of bilateral safeguard measures are met in one or more Member States, the Commission may, after having examined alternative solutions, exceptionally, and in accordance with Article 134 of the Treaty, authorise the application of surveillance or safeguard measures restricted to the Member State or Member States concerned if it considers that such measures applied at that level are more appropriate than measures applied throughout the Community. Those measures must be strictly limited in time and must disrupt the operation of the internal market as little as possible.

CHAPTER V

PROCEDURAL PROVISIONS

Article 23

Adaptation to technical developments

This Regulation shall be amended in accordance with the procedure referred to in Article 24(3) in order to make any technical amendments required as a result of differences between this regulation and agreements signed with provisional application or concluded in accordance with Article 300 of the Treaty with the regions or states listed in Annex I.

Article 24

Committee

1.   The Commission shall be assisted by the EPA Implementation Committee.

2.   Where reference is made to this paragraph, Articles 3 and 7 of Decision 1999/468/EC shall apply.

3.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply.

4.   The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

CHAPTER VI

FINAL PROVISIONS

Article 25

Amendments

Article 1(2) of Regulation (EC) No 1964/2005 shall be deleted.

Article 26

Repeal

Regulations (EC) No 2285/2002 and (EC) No 2286/2002 shall be repealed.

Article 27

Entry into force

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2008.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 December 2007.

For the Council

The President

F. NUNES CORREIA


(1)   OJ L 317, 15.12.2000, p. 3. Agreement as amended by Agreement of 22 December 2005 (OJ L 209, 11.8.2005, p. 27).

(2)   OJ L 311, 4.12.1999, p. 1. Agreement as amended by the Additional Protocol of 25 June 2005 (OJ L 68, 15.3.2005, p. 33).

(3)   OJ L 169, 30.6.2005, p. 1. Regulation as last amended by Commission Regulation (EC) No 606/2007 (OJ L 141, 2.6.2007, p. 4).

(4)   OJ L 82, 22.3.1997, p. 1. Regulation as amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).

(5)  Council Decision 2007/627/EC of 28 September 2007 denouncing on behalf of the Community Protocol 3 on ACP sugar appearing in the ACP-EEC Convention of Lomé and the corresponding declarations annexed to that Convention, contained in Protocol 3 attached to Annex V to the ACP-EC Partnership Agreement, with respect to Barbados, Belize, the Republic of Congo, the Republic of Côte d'Ivoire, the Republic of the Fiji Islands, the Republic of Guyana, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Mozambique, the Federation of Saint Kitts and Nevis, the Republic of Suriname, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe (OJ L 255, 29.9.2007, p. 38).

(6)   OJ L 184, 17.7.1999, p. 23. Decision as last amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

(7)   OJ L 348, 21.12.2002, p. 3.

(8)   OJ L 348, 21.12.2002, p. 5.

(9)   OJ L 316, 2.12.2005, p. 1.

(10)   OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

(11)   OJ L 270, 21.10.2003, p. 96. Regulation repealed as from 1 September 2008 by Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1).

(12)   OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Regulation (EC) No 1260/2007 (OJ L 283, 27.10.2007, p. 1).

(13)   OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 214/2007 (OJ L 62, 1.3.2007, p. 6).

(14)   OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).

(15)   OJ L 349, 31.12.1994, p. 53. Regulation as last amended by Regulation (EC) No 2200/2004 (OJ L 374, 22.12.2004, p. 1).


ANNEX I

List of regions or states which have concluded negotiations within the meaning of Article 2(2)

 

ANTIGUA AND BARBUDA

 

THE COMMONWEALTH OF THE BAHAMAS

 

BARBADOS

 

BELIZE

 

THE REPUBLIC OF BOTSWANA

 

THE REPUBLIC OF BURUNDI

 

THE REPUBLIC OF CAMEROON

 

UNION OF THE COMOROS

 

THE REPUBLIC OF CÔTE D'IVOIRE

 

THE COMMONWEALTH OF DOMINICA

 

THE DOMINICAN REPUBLIC

 

THE REPUBLIC OF THE FIJI ISLANDS

 

THE REPUBLIC OF GHANA

 

GRENADA

 

THE COOPERATIVE REPUBLIC OF GUYANA

 

THE REPUBLIC OF HAITI

 

JAMAICA

 

THE REPUBLIC OF KENYA

 

THE KINGDOM OF LESOTHO

 

THE REPUBLIC OF MADAGASCAR

 

THE REPUBLIC OF MAURITIUS

 

THE REPUBLIC OF MOZAMBIQUE

 

THE REPUBLIC OF NAMIBIA

 

THE INDEPENDENT STATE OF PAPUA NEW GUINEA

 

THE REPUBLIC OF RWANDA

 

FEDERATION OF SAINT KITTS AND NEVIS

 

SAINT LUCIA

 

SAINT VINCENT AND THE GRENADINES

 

THE REPUBLIC OF SEYCHELLES

 

THE REPUBLIC OF SURINAME

 

THE KINGDOM OF SWAZILAND

 

THE UNITED REPUBLIC OF TANZANIA

 

THE REPUBLIC OF TRINIDAD AND TOBAGO

 

THE REPUBLIC OF UGANDA

 

THE REPUBLIC OF ZIMBABWE


ANNEX II

Rules of origin

CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION

TITLE I:

General Provisions

Articles

1.

Definitions

TITLE II:

Definition of the concept of ‘originating products’

Articles

2.

General requirements

3.

Wholly obtained products

4.

Sufficiently worked or processed products

5.

Insufficient working or processing operations

6.

Cumulation of origin

7.

Unit of qualification

8.

Accessories, spare parts and tools

9.

Sets

10.

Neutral elements

TITLE III:

Territorial requirements

Articles

11.

Principle of territoriality

12.

Direct transport

13.

Exhibitions

TITLE IV:

Proof of origin

Articles

14.

General requirements

15.

Procedure for the issue of a movement certificate EUR 1

16.

Movement certificates EUR 1 issued retrospectively

17.

Issue of a duplicate movement certificate EUR 1

18.

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

19.

Conditions for making out an invoice declaration

20.

Approved exporter

21.

Validity of proof of origin

22.

Transit procedure

23.

Submission of proof of origin

24.

Importation by instalments

25.

Exemptions from proof of origin

26.

Information procedure for cumulation purposes

27.

Supporting documents

28.

Preservation of proof of origin and supporting documents

29.

Discrepancies and formal errors

30.

Amounts expressed in EUR

TITLE V:

Arrangements for administrative cooperation

Articles

31.

Mutual assistance

32.

Verification of proofs of origin

33.

Verification of suppliers' declaration

34.

Penalties

35.

Free zones

36.

Derogations

TITLE VI:

Ceuta and Melilla

Articles

37.

Special conditions

TITLE VII:

Transitional and final provisions

Articles

38.

Transitional provision for goods in transit or storage

39.

Appendices

INDEX

APPENDICES

APPENDIX 1:

Introductory notes to the list in this Annex

APPENDIX 2:

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

APPENDIX 2A:

Derogations from the list of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex

APPENDIX 3:

Form for movement certificate

APPENDIX 4:

Invoice declaration

APPENDIX 5A:

Supplier declaration for products having preferential origin status

APPENDIX 5B:

Supplier declaration for products not having preferential original status

APPENDIX 6:

Information certificate

APPENDIX 7:

Products to which Article 6(5) of this Annex shall not be applicable

APPENDIX 8:

Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable

APPENDIX 9:

Neighbouring developing countries

APPENDIX 10:

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable

APPENDIX 11:

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable

APPENDIX 12:

Overseas countries and territories

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Annex:

(a)

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

(b)

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

(c)

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

(d)

‘goods’ shall mean both materials and products;

(e)

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

(f)

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

(g)

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

(h)

‘value of originating materials’ shall mean the value of such materials as defined in point (g) applied mutatis mutandis;

(i)

‘added value’ shall mean the ex-works price minus the customs value of materials imported into either the Community or the ACP States;

(j)

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

(k)

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

(l)

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

(m)

‘territories’ shall include territorial waters;

(n)

‘OCT’ shall mean the countries and territories mentioned in Appendix 12.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General requirements

1.   For the purpose of the application of the provisions of this Regulation, the following products shall be considered as originating in the ACP States of Annex I, hereafter, for the purpose of this Annex, referred to as ‘ACP States’:

(a)

products wholly obtained in the ACP States within the meaning of Article 3 of this Annex;

(b)

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

2.   For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being one territory.

Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond that referred to in Article 5 of this Annex.

3.   For products listed in Appendix 10 and in Appendix 11, paragraph 2 shall apply only after 1 October 2015 and only after 1 January 2010, respectively.

Article 3

Wholly obtained products

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

(a)

mineral products extracted from their soil or from their seabed;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(e)

(i)

products obtained by hunting or fishing conducted there;

(ii)

products of aquaculture, including mariculture, where the fish are born and raised there;

(f)

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

(g)

products made aboard their factory ships exclusively from products covered by point (f);

(h)

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

(i)

waste and scrap resulting from manufacturing operations conducted there;

(j)

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

(k)

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

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

(a)

which are registered in a Member State or in an ACP State;

(b)

which sail under the flag of a Member State or of an ACP State;

(c)

which meet one of the following conditions:

(i)

they are at least 50 % owned by nationals of the ACP State or of a Member State

or

(ii)

they are owned by companies;

which have their head offices and their main places of business in the ACP State or in a Member State; and

which are at least 50 % owned by the ACP State, public entities of that State or nationals of that country or of a Member State.

3.   Notwithstanding paragraph 2, the Community shall, upon request by an ACP State, recognise vessels chartered or leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following conditions:

(a)

that the ACP State offered the Community the opportunity to negotiate a fisheries agreement and the Community did not accept that offer;

(b)

that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.

Article 4

Sufficiently worked or processed products

1.   For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked or processed in the ACP States or in the Community, when the conditions set out in the list in Appendix 2 or, alternatively, in Appendix 2A are fulfilled. The conditions referred to above indicate, for all products covered by this Regulation, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

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

(a)

their total value does not exceed 15 per cent of the ex-works price of the product;

(b)

none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within chapters 50 to 63 of the Harmonised System.

3.

(a)

Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from non-originating materials of headings 0302 or 0303 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall indicate the development benefits to the fisheries sector in that State, and shall include the necessary information concerning the species concerned, the products to be manufactured and an indication of the respective quantities to be involved.

(b)

A report to the Community on the implementation of point (a) shall be drawn up by the Pacific ACP State no later than three years after the notification.

(c)

Point (a) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.

4.   Paragraphs 1 to 3 shall apply except as provided in Article 5.

Article 5

Insufficient working or processing operations

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

(a)

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

(b)

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

(c)

(i)

changes of packaging and breaking up and assembly of packages;

(ii)

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

(d)

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

(e)

simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

(f)

simple assembly of parts to constitute a complete product;

(g)

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

(h)

slaughter of animals;

(i)

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

(j)

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

(k)

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

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

Article 6

Cumulation of origin

1.   Materials originating in the Community or in the OCT shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5.

2.   Working and processing carried out in the Community or in the OCT shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in the ACP States beyond that referred to in Article 5.

3.   For the purpose of determining whether the products originate in the OCT, the provisions of this Annex shall apply mutatis mutandis.

4.   For products listed in Appendix 10 and in Appendix 11, the provisions of this Article shall apply only after 1 October 2015 and only after 1 January 2010 respectively.

5.   Subject to the provisions of paragraphs 6, 7, 8 and 11, materials originating in South Africa shall be considered as originating in the ACP States when incorporated into a product obtained there provided they have undergone working or processing beyond that referred to in Article 5. It shall not be necessary for such materials to have undergone sufficient working or processing.

6.   Products which have acquired originating status by virtue of paragraph 5 shall continue to be considered as products originating in the ACP States only when the value added there exceeds the value of the materials used that originate in South Africa. If that is not so, the products concerned shall be considered as originating in South Africa. In the allocation of origin, no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing in the ACP States.

7.   The cumulation provided for in paragraph 5 shall not apply to the products listed in Appendices 7, 10 and 11.

8.   The cumulation provided for in paragraph 5 shall apply to the products listed in Appendix 8 only when the tariffs on those products in the framework of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa have been eliminated. The Commission shall publish the date on which the conditions of this paragraph have been fulfilled in the Official Journal of the European Union (C series).

9.   Without prejudice to paragraphs 7 and 8, working and processing carried out in South Africa shall be considered as having been carried out in another Member State of the South African Customs Union (SACU), being an ACP State, when the materials undergo subsequent working or processing in that other Member State of the SACU.

10.   Without prejudice to paragraphs 7 and 8 and at the request of the ACP States, working and processing carried out in South Africa shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in an ACP State within the context of a regional economic integration agreement.

11.   The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.

12.   The cumulation provided for in paragraph 5 may be applied only where the South African materials used have acquired the status of originating products through the application of rules of origin identical to those set out in this Annex. The cumulation provided for in paragraph 9 and 10 may be applied only through the application of rules of origin identical to those set out in this Annex.

13.   At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided that:

the working or processing carried out in the ACP State exceeds the operations listed in Article 5;

the ACP States, the Community and the other countries concerned have concluded an agreement on adequate administrative procedures which will ensure correct implementation of this paragraph.

This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16 and to rice products of HS Code 1006.

For the purpose of determining whether products originate in a neighbouring developing country, the provisions of this Annex shall apply.

The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92. Such decisions shall also identify the products for which cumulation provided for under this paragraph may not be permitted.

Article 7

Unit of qualification

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

Accordingly:

(a)

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

(b)

when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product shall be taken individually when this Annex is applied.

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

Article 8

Accessories, spare parts and tools

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

Article 9

Sets

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

Article 10

Neutral elements

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

(a)

energy and fuel;

(b)

plant and equipment;

(c)

machines and tools;

(d)

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

1.   The conditions set out in Title II of this Annex relating to the acquisition of originating status must be fulfilled without interruption in the ACP States, save as provided in Article 6.

2.   If originating goods exported from the ACP States, the Community or the OCT to another country are returned, except insofar as provided in Article 6, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a)

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

(b)

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

Article 12

Direct transport

1.   The preferential treatment provided for in this Regulation shall apply only to products that satisfy the requirements of this Annex and are transported directly between the territory of the ACP States, of the Community, of the OCT or of South Africa for the purposes of Article 6 without entering any other territory. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

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

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

(a)

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

(b)

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

(i)

giving an exact description of the products;

(ii)

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

(iii)

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

or

(c)

failing those, any substantiating documents.

Article 13

Exhibitions

1.   Originating products sent from an ACP State for exhibition in a country other than those referred to in Article 6 and sold after the exhibition for importation into the Community shall benefit on importation from the provisions of this Regulation provided it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned those products from an ACP State to the country in which the exhibition is held and has exhibited them there;

(b)

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

(c)

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

(d)

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

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

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

TITLE IV

PROOF OF ORIGIN

Article 14

General requirements

1.   Products originating in the ACP States shall, on importation into the Community, benefit from the provisions of this Regulation upon submission of either:

(a)

a movement certificate EUR.1, a specimen of which is given in Appendix 3; or

(b)

in the cases specified in Article 19(1), a declaration, the text of which appears in Appendix 4, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).

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

Article 15

Procedure for the issue of a movement certificate EUR.1

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

2.   For that purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which are given in Appendix 3. Those forms shall be completed in accordance with the provisions of this Annex. If they are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for that purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

3.   The exporter applying for the issue of a movement certificate EUR.1 shall at any time, at the request of the customs authorities of the exporting ACP State where the movement certificate EUR.1 is issued, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.

4.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.

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

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

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

Article 16

Movement certificates EUR.1 issued retrospectively

1.   Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a)

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

(b)

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

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

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

4.   Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase:

‘ISSUED RETROSPECTIVELY’

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

Article 17

Issue of a duplicate movement certificate EUR.1

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

2.   The duplicate issued in this way shall be endorsed with the following word:

‘DUPLICATE’

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

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

Article 18

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

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

Article 19

Conditions for making out an invoice declaration

1.   An invoice declaration as referred to in Article 14(1)(b) may be made out:

(a)

by an approved exporter within the meaning of Article 20, or

(b)

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

2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.

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

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

5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 20 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

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

Article 20

Approved exporter

1.   The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the provisions of this Regulation to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as fulfilment of the other requirements of this Annex.

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

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

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

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

Article 21

Validity of proof of origin

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

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

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

Article 22

Transit procedure

When the products enter an ACP State other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:

the word ‘transit’,

the name of the country of transit,

the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31, and

the date of the endorsements.

Article 23

Submission of proof of origin

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

Article 24

Importation by instalments

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

Article 25

Exemptions from proof of origin

1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Annex and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

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

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

Article 26

Information procedure for cumulation purposes

1.   When Articles 2(2) and 6(1) are applied, evidence of the originating status within the meaning of this Annex of the materials coming from the other ACP States, the Community or the OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which is given in Appendix 5A, given by the exporter in the State or OCT from which the materials came.

2.   When Articles 2(2), 6(2) and 6(9) are applied, evidence of the working or processing carried out in other ACP States, the Community, the OCT or South Africa shall be given by the supplier's declaration, a specimen of which appears in Appendix 5B, given by the exporter in the State or OCT from which the materials came.

3.   A separate supplier's declaration shall be given by the supplier for each consignment of material on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.

4.   The supplier's declaration may be made out on a pre-printed form.

5.   The suppliers' declarations shall be signed in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are drawn up. Those customs authorities may lay down conditions for the implementation of this paragraph.

6.   The supplier's declarations shall be submitted to the competent customs office in the exporting ACP State that has been requested to issue the movement certificate EUR.1.

7.   Suppliers' declarations made and information certificates issued before the date of entry into force of this Regulation in accordance with Article 26 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement shall remain valid.

Article 27

Supporting documents

The documents referred to in Articles 15(3) and 19(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ACP State or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex may consist inter alia of the following:

(a)

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

(b)

documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries referred to in Article 6 where those documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in the ACP States, in the Community or in the OCT, issued or made out in an ACP State, in the Community or in an OCT, where those documents are used in accordance with domestic law;

(d)

movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries referred to in Article 6 and in accordance with this Annex.

Article 28

Preservation of proof of origin and supporting documents

1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep the documents referred to in Article 15(3) for at least three years.

2.   The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents referred to in Article 19(3) for at least three years.

3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep the application form referred to in Article 15(2) for at least three years.

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

Article 29

Discrepancies and formal errors

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

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

Article 30

Amounts expressed in euro

1.   For purposes of the application of Article 19(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ACP State, of the Member States and of the other countries or territories referred to in Article 6 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.   A consignment shall benefit from the provisions of Article 19(1)(b) or Article 25(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as on the first working day of October. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.

4.   A country may round up or down the amount resulting from the conversion of an amount expressed in euro into its national currency. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, before any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5.   The amounts expressed in euro shall be reviewed by the Commission. When carrying out that review, the Commission shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

1.   The ACP States shall send the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and invoice declarations.

Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.

The Commission shall send that information to the customs authorities of the Member States.

2.   In order to ensure the proper application of this Annex, the Community, the OCT and the ACP States shall assist each other, through the competent customs administrations, in checking the authenticity of movement certificates EUR.1, invoice declarations or supplier's declarations and the correctness of the information given in those documents.

The authorities consulted shall provide the relevant information concerning the conditions under which a product has been made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States, Member States and OCT concerned.

Article 32

Verification of proofs of origin

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

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

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

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

5.   The customs authorities requesting verification shall be informed of the results of that verification as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the ACP States or in one of the countries referred to in Article 6 and fulfil the other requirements of this Annex.

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

7.   Where the verification procedure or any other information available appears to indicate that the provisions of this Annex are being contravened, appropriate enquires shall be carried out with due urgency to identify and prevent such contraventions.

Article 33

Verification of suppliers' declarations

1.   Verification of suppliers' declaration may be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.

2.   The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which is given in Appendix 6. Alternatively, the customs authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

3.   The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results shall be such as to indicate positively whether the declaration concerning the status of the materials is correct.

4.   For the purpose of verification, suppliers shall keep a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials for not less than three years.

5.   The customs authorities in the State where the supplier's declaration is drawn up shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier's declaration.

6.   Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

Article 34

Penalties

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

Article 35

Free zones

1.   All necessary steps shall be taken to ensure that products traded under cover of a proof of origin or a supplier's declaration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2.   By way of exemption from the provisions of paragraph 1, when originating products are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 certificate at the exporter's request provided that the treatment or processing undergone complies with the provisions of this Annex.

Article 36

Derogations

1.   On its own initiative or in response to a request from a beneficiary country the Commission may grant a beneficiary country a temporary derogation from the provisions of this Annex where:

(a)

internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin laid down in this Annex where it could do so previously, or

(b)

it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.

2.   Such a temporary derogation shall be limited to the duration of the effect of the internal or external factors giving rise to it or the length of time needed for the beneficiary country to achieve compliance with the rules.

3.   A request for derogation shall be made in writing to the Commission. It shall state the reasons as indicated in paragraph 1 why a derogation is required and shall include appropriate supporting documents.

4.   Measures under this article shall be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.

The Community shall respond positively to all requests by ACP States which are duly justified in accordance with this Article and which cannot cause serious injury to an established Community industry.

TITLE VI

CEUTA AND MELILLA

Article 37

Special conditions

1.   The term ‘Community’ used in this Annex shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ shall not cover products originating in Ceuta and Melilla.

2.   The provisions of this Annex shall apply mutatis mutandis in determining whether products may be deemed as originating in the ACP States when imported into Ceuta and Melilla.

3.   Where products wholly obtained in Ceuta, Melilla or the Community undergo working and processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.

4.   When materials undergo further working or processing in the ACP States working or processing carried out in Ceuta, Melilla or the Community shall be considered as having been carried out in the ACP States.

5.   For the purpose of implementation of paragraphs 3 and 4 of this Article, the insufficient operations listed in Article 5 shall not be considered as working or processing.

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

TITLE VII

TRANSITIONAL AND FINAL PROVISIONS

Article 38

Transitional provision for goods in transit or storage

1.   The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I accompanied by movement certificates EUR.1 issued in accordance with Article 15 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement within ten months of the date of entry into force of this Regulation.

2.   The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I which comply with the provisions of this Annex and which on the date of entry into force of this Regulation are either in transit or are in the Community in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten months of that date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with the provisions of Article 12 of this Annex.

Article 39

Appendices

The Appendices to this Annex shall form an integral part thereof.

Appendix 1

Introductory notes to the list in this Annex

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 4 of this Annex.

Note 2:

1.   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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.

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

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

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

Note 3:

1.   The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ACP States.

Example:

An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

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. This 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.   Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

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

Example:

The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and those 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.

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 6.3 below in relation to textiles).

Example:

The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

Example:

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

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

Note 4:

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

2.   The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.

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.   The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.

Note 5:

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

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

The following are the basic textile materials:

silk,

wool,

coarse animal hair,

fine animal hair,

horsehair,

cotton,

paper-making materials and paper,

flax,

true hemp,

jute and other textile baste 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 polyphenylene sulphide,

synthetic man-made staple fibres of polyvinyl chloride,

other synthetic man-made staple fibres,

artificial man-made staple fibres of viscose,

other artificial man-made staple fibres,

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

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

products of heading No 5605 (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 No 5605.

Example:

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

Example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

3.   In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ this tolerance is 20 per cent in respect of this yarn.

4.   In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.

Note 6:

1.   In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.

Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not being regarded as trimmings or accessories.

2.   Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.

3.   In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3.

For example (1), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

4.   Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

1.   For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:

(a)

Vacuum distillation;

(b)

Redistillation by a very thorough fractionation process (2);

(c)

Cracking;

(d)

Reforming;

(e)

Extraction by means of selective solvents;

(f)

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

(g)

Polymerisation;

(h)

Alkylation;

(i)

Isomerisation.

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

(a)

Vacuum distillation;

(b)

Redistillation by a very thorough fractionation process (2);

(c)

Cracking;

(d)

Reforming;

(e)

Extraction by means of selective solvents;

(f)

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

(g)

Polymerisation;

(h)

Alkylation;

(i)

Isomerisation;

(j)

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

(k)

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

(l)

In respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °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 No 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;

(m)

In respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;

(n)

In respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.

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


(1)  This example is given for the purpose of explanation only. It is not legally binding.

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

Appendix 2

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

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

HS heading No

Description of product

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

(1)

(2)

(3) or (4)

Chapter 01

Live animals

All the animals of Chapter 1 used must be wholly obtained

 

Chapter 02

Meat and edible meat offal

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

 

ex Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates, except for:

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

 

0304

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

Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

 

0305

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

Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

 

ex 0306

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

Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

 

ex 0307

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

Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

 

ex Chapter 04

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

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

 

0403

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

Manufacture in which:

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

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

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

 

ex Chapter 05

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

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

 

ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair

 

Chapter 06

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

Manufacture in which:

all the materials of Chapter 6 used must be wholly obtained;

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

 

Chapter 07

Edible vegetables and certain roots and tubers

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

 

Chapter 08

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

all the fruit and nuts used must be wholly obtained;

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

 

ex Chapter 09

Coffee, tea, maté and spices; except for:

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

 

0901

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

Manufacture from materials of any heading

 

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

 

ex 0910

Mixtures of spices

Manufacture from materials of any heading

 

Chapter 10

Cereals

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

 

ex Chapter 11

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

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained

 

ex 1106

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

Drying and milling of leguminous vegetables of heading No 0708

 

Chapter 12

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

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

 

1301

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

Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product

 

1302

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

 

 

Mucilage's and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilage's and thickeners

 

Other

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

 

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

 

ex Chapter 15

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

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

 

1501

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

 

 

Fats from bones or waste

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

 

Other

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

 

1502

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

 

 

Fats from bones or waste

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

 

Other

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

 

1504

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

 

 

Solid fractions

Manufacture from materials of any heading including other materials of heading No 1504

 

Other

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

 

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

 

1506

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

 

 

Solid fractions

Manufacture from materials of any heading including other materials of heading No 1506

 

Other

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

 

1507 to

1515

Vegetable oils and their fractions:

 

 

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

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

 

Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

 

Other

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

 

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared

Manufacture in which:

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

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

Manufacture in which:

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

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

 

ex Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:

Manufacture from animals of Chapter 1.

 

1604 and

1605

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

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

 

ex Chapter 17

Sugars and sugar confectionery; except for:

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

 

ex 1701

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

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

 

1702

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

 

 

Chemically pure maltose and fructose

Manufacture from materials of any heading including other materials of heading No 1702

 

Other sugars in solid form, flavoured or coloured

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

 

Other

Manufacture in which all the materials used must already be originating

 

ex 1703

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

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

 

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture in which:

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

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

 

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

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

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

 

1901

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

 

 

Malt extract

Manufacture from cereals of Chapter 10

 

Other

Manufacture in which:

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

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

 

1902

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

 

 

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

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

 

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

Manufacture in which:

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

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

 

1903

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

Manufacture from materials of any heading except potato starch of heading No 1108

 

1904

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

Manufacture:

from materials not classified within heading No 1806 ;

in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained (1);

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

 

1905

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

Manufacture from materials of any heading except those of Chapter 11

 

ex Chapter 20

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

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

 

ex 2001

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

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

 

ex 2004 and

ex 2005

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

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

 

2006

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

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

 

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Manufacture in which:

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

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

 

ex 2008

Nuts, not containing added sugar or spirit

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

 

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

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

 

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

Manufacture in which:

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

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

 

2009

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

Manufacture in which:

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

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

 

ex Chapter 21

Miscellaneous edible preparations; except for:

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

 

2101

Extracts, essences and concentrates, of coffee, tea or 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 in which:

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

all the chicory used must be wholly obtained

 

2103

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

 

 

Sauces and preparations therefore; mixed condiments and mixed seasonings

Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

 

Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

 

ex 2104

Soups and broths and preparations therefore

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

 

2106

Food preparations not elsewhere specified or included

Manufacture in which:

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

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

 

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture in which:

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

all the grapes or any material derived from grapes used must be wholly obtained

 

2202

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

Manufacture in which:

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

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

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

 

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:

sing materials not classified in headings 2207 or 2208 ,

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

 

2208

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

Manufacture:

from materials not classified within heading Nos 2207 or 2208 ,

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

 

ex Chapter 23

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

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

 

ex 2301

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

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

 

ex 2303

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

Manufacture in which all the maize used must be wholly obtained

 

ex 2306

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

Manufacture in which all the olives used must be wholly obtained

 

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

all the materials of Chapter 3 used must be wholly obtained

 

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

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

 

2402

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

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

 

ex 2403

Smoking tobacco

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

 

ex Chapter 25

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

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

 

ex 2504

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

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

 

ex 2515

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

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

 

ex 2516

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

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

 

ex 2518

Calcined dolomite

Calcinations of dolomite not calcined

 

ex 2519

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

Manufacture in which all the materials used is classified within a heading other than that of the product. However, natural magnesium carbonate (magnetite) 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

Calcinations or grinding of earth colours

 

Chapter 26

Ores, slag and ash

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

 

ex Chapter 27

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

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

 

ex 2707

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

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

or

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

 

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

 

2710

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

Operations of refining and/or one or more specific process(es) (3)

or

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

 

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (3)

or

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

 

2712

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

Operations of refining and/or one or more specific process(es) (3)

or

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

 

2713

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

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

or

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

 

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) (2)

or

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

 

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) (2)

or

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

 

ex Chapter 28

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

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

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

ex 2805

‘Mischmetall’

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

 

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

 

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

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

or

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

 

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) (2)

or

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

 

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

Manufacture from materials of any heading, including other materials of heading No 2905 . However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product

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

2915

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

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

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

ex 2932

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

Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product

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

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

Manufacture from materials of any heading

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

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

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

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

2934

Nucleic acids and their salts; other heterocyclic compounds

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

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

ex Chapter 30

Pharmaceutical products; except for:

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

 

3002

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

 

 

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

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

Other:

 

 

– –

human blood

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

– –

animal blood prepared for therapeutic or prophylactic uses

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

– –

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

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

– –

haemoglobin, blood globulins and serum globulins

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

– –

other

Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

3003 and

3004

Medicaments (excluding goods of heading No 3002 , 3005 or 3006 ):

 

 

Obtained from amikacin of heading No 2941

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

 

Other

Manufacture in which:

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

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

 

ex Chapter 31

Fertilisers; except for:

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

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

ex 3105

Mineral or chemical 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 in which:

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

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

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

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

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (4)

Manufacture from materials of any heading, except headings Nos 3203 , 3204 and 3205 . However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 33

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

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

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

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage 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’ (5) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 34

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

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

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

ex 3403

Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight

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

or

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

 

3404

Artificial waxes and prepared waxes:

 

 

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

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

 

Other

Manufacture from materials of any heading, except:

hydrogenated oils having the character of waxes of heading No 1516 ;

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

materials of heading No 3404

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

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

ex Chapter 35

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

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

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

3505

Dextrins and other modified starches (for example, 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 No 3505

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

Other

Manufacture from materials of any heading, except those of heading No 1108

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

 

Chapter 36

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

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

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

ex Chapter 37

Photographic or cinematographic goods; except for:

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

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

3701

Photographic plates and film in the flat, 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 in which all the materials used is classified within a heading other than heading Nos 3701 or 3702 . However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product

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

Other

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702 . However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product

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

3702

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

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702

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

3704

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

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

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

ex 3801

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

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

 

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

Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

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

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

 

3809

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

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

 

3810

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

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

 

3811

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

 

 

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

Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the ex-works price of the product

 

Other

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

 

3812

Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-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 vanish removers

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

 

3818

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

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

 

3819

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

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

 

3820

Anti-freezing preparations and prepared de-icing fluids

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

 

3822

Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006

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

 

3823

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

 

 

Industrial monocarboxylic fatty acids, acid oils from refining

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

 

Industrial fatty alcohols

Manufacture from materials of any heading including other materials of heading No 3823

 

3824

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

 

 

The following of this heading:

– –

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

– –

Naphthenic acids, their water insoluble salts and their esters

– –

Sorbitol other than that of heading No 2905

– –

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamine's; 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 gelatine, whether or not on a paper or textile backing

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

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

Other

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

 

3901 to

3915

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

 

 

Addition 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;

the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)

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

Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)

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

ex 3907

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

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (6)

 

Polyester

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

 

3912

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

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

 

3916 to

3921

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

 

 

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

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

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

Other:

 

 

– –

Addition 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;

the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)

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

– –

Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)

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

ex 3916 and

ex 3917

Profile shapes and tubes

Manufacture in which:

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

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

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

ex 3920

Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product

 

ex 3921

Foils of plastic, metallised

Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (7)

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

3922 to

3926

Articles of plastics

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

 

ex Chapter 40

Rubber and articles thereof; except for:

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

 

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

 

4005

Compounded rubber, 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, interchangeable tyre treads and tyre flaps, of rubber:

 

 

Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

 

Other

Manufacture from materials of any heading, except those of heading Nos 4011 or 4012

 

ex 4017

Articles of hard rubber

Manufacture from hard rubber

 

ex Chapter 41

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

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

 

ex 4102

Raw skins of sheep or lambs, without wool on

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

 

4104 to

4107

Leather, without hair or wool, other than leather of heading Nos 4108 or 4109

Retanning of pre-tanned leather

or

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

 

4109

Patent leather and patent laminated leather; metallised leather

Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product

 

Chapter 42

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

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

 

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

 

ex 4302

Tanned or dressed furskins, assembled:

 

 

Plates, crosses and similar forms

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

 

Other

Manufacture from non-assembled, tanned or dressed furskins

 

4303

Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled tanned or dressed furskins of heading No 4302

 

ex Chapter 44

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

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

 

ex 4403

Wood roughly squared

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

 

ex 4407

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

Planning, sanding or finger-jointing

 

ex 4408

Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed

Splicing, planning, sanding or finger-jointing

 

ex 4409

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

 

 

Sanded or finger-jointed

Sanding or finger-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 packing's, of wood

Manufacture from boards not cut to size

 

ex 4416

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

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

 

ex 4418

Builders' joinery and carpentry of wood

Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

 

Beadings and mouldings

Beading or moulding

 

ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading except drawn wood of heading No 4409

 

ex Chapter 45

Cork and articles of cork; except for:

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

 

4503

Articles of natural cork

Manufacture from cork of heading No 4501

 

Chapter 46

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

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

 

Chapter 47

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

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

 

ex Chapter 48

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

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

 

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

 

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials of Chapter 47

 

4817

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

Manufacturing in which:

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

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

 

ex 4818

Toilet paper

Manufacture from 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 in which:

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

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

 

ex 4820

Letter pads

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

 

ex 4823

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

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

 

4909

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

Manufacture from materials not classified within heading Nos 4909 or 4911

 

4910

Calendars of any kind, printed, including calendar blocks:

 

 

Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture in which:

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

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

 

Other

Manufacture from materials not classified in heading Nos 4909 or 4911

 

ex Chapter 50

Silk; except for:

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

 

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and 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 (8):

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:

Manufacture from yarn (8)

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

ex Chapter 51

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

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

 

5106 to

5110

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

Manufacture from (8):

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:

Manufacture from yarn (8)

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

ex Chapter 52

Cotton; except for:

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

 

5204 to

5207

Yarn and thread of cotton

Manufacture from (8):

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:

Manufacture from yarn (8)

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

ex Chapter 53

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

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

 

5306 to

5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (8):

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:

Manufacture from yarn (8)

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

5401 to

5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (8):

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:

Manufacture from yarn (8)

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

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 (8):

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:

Manufacture from yarn (8)

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

ex Chapter 56

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

Manufacture from (8):

coir yarn,

natural fibres,

chemical materials or textile pulp, or

paper making materials

 

5602

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

 

 

Needle loom felt

Manufacture from (8):

natural fibres,

chemical materials or textile pulp

 

Other

Manufacture from (8):

natural fibres,

man-made staple fibres, or

chemical materials or textile pulp

 

5604

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

 

 

Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

 

Other

Manufacture from (8):

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 No 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (8):

natural fibres,

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

chemical materials or textile pulp, or

paper-making materials

 

5606

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

Manufacture from (8):

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 needle loom felt

Manufacture from (8):

natural fibres, or

chemical materials or textile pulp

However jute fabric may be used as backing

 

Of other felt

Manufacture from (8):

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

chemical materials or textile pulp

 

Other

Manufacture from yarn (8).

However jute fabric may be used as backing

 

ex Chapter 58

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

Manufacture from yarn (8)

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

5805

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

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

 

5810

Embroidery in the piece, in strips or in motifs

Manufacture in which 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:

Manufacture from yarn

 

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902

Manufacture from yarn

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

5904

Linoleum, whether or 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 (8)

 

5905

Textile wall coverings:

Manufacture from yarn

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

5906

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

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

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

5908

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

 

 

Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

 

Other

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

 

5909 to

5911

Textile articles of a kind suitable for industrial use:

 

 

Polishing discs or rings other than of felt of heading No 5911

Manufacture from yarn or waste fabrics or rags of heading No 6310

 

Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911

Manufacture from yarn (8):

 

Other

Manufacture from yarn (8):

 

Chapter 60

Knitted or crocheted fabrics

Manufacture from yarn (8):

 

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 fabric

 

Other

Manufacture from yarn (8):

 

ex Chapter 62

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

Manufacture from fabric

 

6213 and

6214

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

 

 

Embroidered

Manufacture from yarn (8)  (9)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)

Other

Manufacture from yarn (8)  (9)

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

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212 :

 

 

Embroidered

Manufacture from yarn (8)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)

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

Manufacture from yarn (8)

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)

Interlinings for collars and cuffs, cut out

Manufacture in which:

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

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

 

ex Chapter 63

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

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

 

6301 to

6304

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

 

 

Of felt, of non-wovens

Manufacture from (8):

fibres, or

chemical materials or textile pulp

 

Other:

 

 

– –

Embroidered

Manufacture from yarn (9)  (10)

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

– –

Other

Manufacture from yarn (8)  (9)

 

6305

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

Manufacture from yarn (8):

 

6306

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

Manufacture from fabric

 

6307

Other made-up articles, including dress patterns

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

 

6308

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

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set

 

ex Chapter 64

Footwear, gaiters and the like; except for:

Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

 

6406

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

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

 

ex Chapter 65

Headgear and parts thereof, except for:

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

 

6503

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

Manufacture from yarn or textile fibres (9)

 

6505

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

Manufacture from yarn or textile fibres (9)

 

ex Chapter 66

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

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

 

6601

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

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

 

Chapter 67

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

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

 

ex Chapter 68

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

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

 

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

 

ex 6812

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

Manufacture from materials of any heading

 

ex 6814

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

Manufacture from worked mica (including agglomerated or reconstituted mica)

 

Chapter 69

Ceramic products

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

 

ex Chapter 70

Glass and glassware; except for:

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

 

ex 7003 ,

ex 7004 and

ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading No 7001

 

7006

Glass of heading No 7003 , 7004 or 7005 , bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

 

 

glass plate substrate coated with dielectric thin film, semi conductor grade, in accordance with SEMII standards (11)

Manufacture from non-coated glass plate substrate of heading No 7006

 

other

Manufacture from materials of heading No 7001

 

7007

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

Manufacture from materials of heading No 7001

 

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

 

7009

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

Manufacture from materials of heading No 7001

 

7010

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

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

or

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

 

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018 )

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

or

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

or

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

 

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

uncoloured slivers, rovings, yarn or chopped strands, or

glass wool

 

ex Chapter 71

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

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

 

ex 7101

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

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

 

ex 7102 ,

ex 7103 and

ex 7104

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

Manufacture from unworked precious or semi precious stones

 

7106 ,

7108 and

7110

Precious metals:

 

 

Unwrought

Manufacture from materials not classified within heading No 7106 , 7108 or 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading No 7106 , 7108 or 7110

or

Alloying of precious metals of heading No 7106 , 7108 or 7110 with each other or with base metals

 

Semi-manufactured or in powder form

Manufacture from unwrought precious metals

 

ex 7107 ,

ex 7109 and

ex 7111

Metals clad with precious metals, semi manufactured

Manufacture from metals clad with precious metals, unwrought

 

7116

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

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

 

7117

Imitation jewellery

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

or

 

 

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

 

ex Chapter 72

Iron and steel; except for:

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

 

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading No 7201 , 7202 , 7203 , 7204 or 7205

 

7208 to

7216

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

Manufacture from ingots or other primary forms of heading No 7206

 

7217

Wire of iron or non-alloy steel

Manufacture from semi finished materials of heading No 7207

 

ex 7218 ,

7219 to

7222

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

Manufacture from ingots or other primary forms of heading No 7218

 

7223

Wire of stainless steel

Manufacture from semi finished materials of heading No 7218

 

ex 7224 ,

7225 to

7228

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

Manufacture from ingots or other primary forms of heading No 7206 , 7218 or 7224

 

7229

Wire of other alloy steel

Manufacture from semi finished materials of heading No 7224

 

ex Chapter 73

Articles of iron or steel; except for:

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

 

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

 

7302

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

Manufacture from materials of heading No 7206

 

7304 ,

7305 and

7306

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

Manufacture from materials of heading No 7206 , 7207 , 7218 or 7224

 

ex 7307

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

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

 

7308

Structures (excluding prefabricated buildings of heading No 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

 

ex 7315

Skid chain

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

 

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

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

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

 

7401

Copper mattes; cement copper (precipitated copper)

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

 

7402

Unrefined copper; copper anodes for electrolytic refining

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

 

7403

Refined copper and copper alloys, unwrought:

 

 

Refined copper

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

 

Copper alloys and refined copper containing other elements

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

 

7404

Copper waste and scrap

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

 

7405

Master alloys of copper

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

 

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

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

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

 

7501 to

7503

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

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

 

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture in which:

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

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

 

7601

Unwrought aluminium

Manufacture in which:

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

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

or

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

 

7602

Aluminium waste or scrap

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

 

ex 7616

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

Manufacture in which:

all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;

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

 

Chapter 77

Reserved for possible future use in HS

 

 

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

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

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

 

7801

Unwrought lead:

 

 

Refined lead

Manufacture from ‘bullion’ or ‘work’ lead

 

Other

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

 

7802

Lead waste and scrap

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

 

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

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

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

 

7901

Unwrought zinc

Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

 

7902

Zinc waste and scrap

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

 

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

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

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

 

8001

Unwrought tin

Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

 

8002 and

8007

Tin waste and scrap; other articles of tin

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

 

Chapter 81

Other base metals; cermets; articles thereof:

 

 

Other base metals, wrought; articles thereof

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

 

Other

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

 

ex Chapter 82

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

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

 

8206

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

Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205 . However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their 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 screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Manufacture in which:

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

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

 

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture in which:

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

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

 

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208

Manufacture in which all the materials used is classified within a heading other than 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 in which all the materials used is classified within a heading other than 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 in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used

 

ex Chapter 83

Miscellaneous articles of base metal; except for:

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

 

ex 8302

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

Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product

 

ex 8306

Statuettes and other ornaments, of base metal

Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their 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 in which:

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

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

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

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

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

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 No 8402 and auxiliary plant for central heating boilers

Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 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 No 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 in which:

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

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

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 in which:

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

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

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 in which:

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

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

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 No 8415

Manufacture in which:

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

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

the value of all the non-originating materials used does not exceed the value of 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 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;

where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 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

Calendaring or other rolling machines, other than for metals or glass, and cylinders therefore

Manufacture:

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

where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 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 in which:

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

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

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;

where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 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, angle dozers, 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;

where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 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;

where, within the above limit, the value of the materials classified within heading No 8431  are only used up to a value of 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;

where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 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;

where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 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 Nos 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 No 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;

where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;

the thread tension, crochet and zigzag mechanisms used are already 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 Nos 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 in which:

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

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

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 packing's; 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 in which

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

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

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;

where, within the above limit, the materials classified within heading No 8503  are only used up to a value of 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;

where, within the above limit, the materials classified within heading No 8501 or 8503 , taken together, are only used up to a value of 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 therefore; 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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 heading Nos 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;

where, within the above limit, the materials classified within heading No 8523  are only used up to a value of 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

Manufacture:

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

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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 heading Nos 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 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 No 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 No 8517

Manufacture:

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

where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 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 in which:

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

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

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 micro assemblies

Manufacture:

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

where, within the above limit, the materials classified within heading No 8541 or 8542 , taken together, are only used up to a value of 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 No 8546 ; electrical conduit tubing and joints therefore, 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 electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture in which:

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

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

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 in which:

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

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

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 in which:

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

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

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 cc

Manufacture:

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

where the value of all the non-originating materials used does not exceed the value of 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 cc

Manufacture:

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

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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 not classified in heading No 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 in which:

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

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

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 in which:

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

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

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 in which all the materials used are classified within a heading other than 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 No 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 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 in which:

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

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

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 No 8544 ; sheets and plates of polarising 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, monocular, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore

Manufacture in which:

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

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

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

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

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

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

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

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

the value of all the non-originating materials used does not exceed the value of 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 micro projection

Manufacture in which:

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

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

the value of all the non-originating materials used does not exceed the value of 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 photogram metrical 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 No 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 in which:

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

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

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 in which:

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

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

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 in which:

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

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

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

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

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

 

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

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

 

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 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, Polari meters, refract meters, 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 therefore:

 

 

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;

where the value of all the non-originating materials used does not exceed the value of 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 Nos 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 No 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where the value of all the non-originating materials used does not exceed the value of 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;

where, within the above limit, the materials classified within heading No 9114  are only used up to a value of 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 in which:

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

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

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 in which:

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

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

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

or

Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403 , provided:

its value does not exceed 25 % of the ex-works price of the product;

all the other materials used are already originating and are classified in a heading other than heading No 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 in which all the materials used are classified within a heading other than that of the product

 

9503

Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which:

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

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

 

ex 9506

Golf clubs and parts thereof

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

 

ex 9603

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops

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

 

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

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

 

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture in which:

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

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

 

9608

Ball-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609

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

However, nibs or nib-points classified within the same heading 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 in which:

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

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

 

ex 9613

Lighters with piezo-igniter

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

 


(1)  The exception concerning the Zea indurata maize is applicable until 31.12.2002.

(2)  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.

(3)  For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.

(4)  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 manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.

(5)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi colon.

(6)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(7)  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 percent.

(8)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(9)  See Introductory Note 6.

(10)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly 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 December 2005.

Appendix 2A

Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex

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

Common provisions

1.

For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.

2.

A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No … originating from … used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007.

3.

The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.

HS heading

Description of product

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

ex Chapter 4

Dairy produce,

with a content of materials of Chapter 17 not more than 20 % by weight

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

Chapter 6

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

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

ex Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons,

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which all the materials of Chapter 8 used are wholly obtained,

1101

Wheat or meslin flour

Manufacture from materials of any heading except that of the product

Chapter 12

Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder

Manufacture from materials of any heading except that of the product

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 60 % of the ex-works price of the product

ex 1302

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

other than mucilages and thickeners, modified, derived from vegetable products

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex 1506

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

other than solid fractions

Manufacture from materials of any heading except that of the product

ex 1507 to

ex 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 subheading except that of the product

other than olive oils under headings 1509 and 1510

Manufacture from materials of any heading except that of the product

ex 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:

fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’

Manufacture from materials classified in a heading other than that of the product

ex Chapter 18

Cocoa and cocoa preparations,

with a content of materials of Chapter 17 not more than 20 % by weight

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

ex 1901

Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404 , not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading, except that 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 products of Chapter 11 used are originating

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

Manufacture in which:

all the products of Chapter 11 used are originating,

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

1903

Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:

with a content of materials of heading 1108.13 (potato starch) not more than 20 % by weight

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

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:

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture:

from materials of any heading, except those of heading 1806 ,

in which all the products of Chapter 11 used are originating

1905

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

Manufacture in which all the products of Chapter 11 used are originating

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants:

from materials other than those of subheading 0711 51

from materials other than of headings 2002 , 2003 , 2008 and 2009

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex Chapter 21

Miscellaneous edible preparations:

with a content of materials of Chapters 4 and 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex Chapter 23

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

with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Appendix 3

Form for movement certificate

1.

Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form shall be printed in one or more of the languages in which the Regulation is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.

2.

Each certificate shall measure 210 × 297mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

3.

The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

Image 1

Text of image

Image 2

Text of image

Image 3

Text of image

Image 4

Text of image

Appendix 4

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.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2).

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 anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli 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

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no … (2).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip aiškiai 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 exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială … (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).

… (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 within the meaning of Article 22 of the Annex, 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 has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 41 of the Annex, 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)  See Article 19(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

Appendix 5A

Supplier declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this invoice … (1)

were produced in … (2) and satisfy the rules of origin governing preferential trade between the ACP States and the European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

… (3) … (4)

… (5)

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.


(1)  

If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’

If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’

(2)  The Community, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Community customs office holding any EUR.1 (s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.

(3)  Place and date

(4)  Name and function in company

(5)  Signature

Appendix 5B

Supplier declaration for products not having preferential original status

I, the undersigned, declare that the goods listed on this invoice … (1) were produced in … (2) and incorporate the following components or materials which do not have ACP, OCT or Community origin for preferential trade:

… (3) … (4) … (5)

… (6)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

… (7) … (8)

… (9)

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.


(1)  

If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’

If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’

(2)  The Community, Member State, ACP State, OCT or South Africa.

(3)  Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

(4)  Customs values to be given only if required.

(5)  Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.

(6)   ‘and have undergone the following processing in [the Community] [Member State] [ACP State] [OCT] [South Africa] …’, to be added with a description of the processing carried out if this information is required.

(7)  Place and date

(8)  Name and function in company

(9)  Signature

Appendix 6

Information Certificate

1.

The form of information certificate given in this Appendix shall be used and be printed in one or more of the official languages in which the Regulation is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.

2.

The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.

3.

The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.

Image 5

Text of image

Image 6

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Image 7

Text of image

Appendix 7

Products to which Article 6(5) of this Annex shall not be applicable

Industrial Products (1)

CN code 96

Motor cars and other motor vehicles

 

87031010

 

87031090

 

87032110

 

87032190

 

87032211

 

87032219

 

87032290

 

87032311

 

87032319

 

87032390

 

87032410

 

87032490

 

87033110

 

87033190

 

87033211

 

87033219

 

87033290

 

87033311

 

87033319

 

87033390

 

87039010

 

87039090

Chassis fitted with engines

 

87060011

 

87060019

 

87060091

 

87060099

Bodies (including cabs), for the motor vehicles

 

87071010

 

87071090

 

87079010

 

87079090

Parts and accessories of the motor vehicles

 

87081010

 

87081090

 

87082110

 

87082190

 

87082910

 

87082990

 

87083110

 

87083191

 

87083199

 

87083910

 

87083990

 

87084010

 

87084090

 

87085010

 

87085090

 

87086010

 

87086091

 

87086099

 

87087010

 

87087050

 

87087091

 

87087099

 

87088010

 

87088090

 

87089110

 

87089190

 

87089210

 

87089290

 

87089310

 

87089390

 

87089410

 

87089490

 

87089910

 

87089930

 

87089950

 

87089992

 

87089998

Industrial Products (2)

Unwrought aluminium

 

76011000

 

76012010

 

76012091

 

76012099

Aluminium powders and flakes

 

76031000

 

76032000

Agricultural Products (1)

Live horses, asses, mules and hinnies

 

01012010

Milk and cream, not concentrated

 

04011010

 

04011090

 

04012011

 

04012019

 

04012091

 

04012099

 

04013011

 

04013019

 

04013031

 

04013039

 

04013091

 

04013099

Buttermilk, curdled milk and cream, yogurt, kephir

 

04031011

 

04031013

 

04031019

 

04031031

 

04031033

 

04031039

Potatoes, fresh or chilled

 

07019051

Leguminous vegetables, shelled or unshelled, fresh or chilled

 

07081020

 

07081095

Other vegetables, fresh or chilled

 

07095190

 

07096010

Vegetables (uncooked or cooked by steaming or boiled)

 

07108095

Vegetables provisionally preserved

 

07111000

 

07113000

 

07119060

 

07119070

Dates, figs, pineapples, avocados, guavas, mangoes

 

08042090

 

08043000

 

08044020

 

08044090

 

08044095

Grapes, fresh or dried

 

08061029 (3) (12)

 

08062011

 

08062012

 

08062018

Melons (including watermelons) and papaws (papayas)

 

08071100

 

08071900

Apricots, cherries, peaches (including nectarines)

 

08093011 (5) (12)

 

08093051 (6) (12)

Other fruit, fresh

 

08109040

 

08109085

Fruit and nuts, provisionally preserved

 

08121000

 

08122000

 

08129050

 

08129060

 

08129070

 

08129095

Fruit, dried

 

08134010

 

08135015

 

08135019

 

08135039

 

08135091

 

08135099

Pepper of the genus Piper; dried or crushed

 

09042010

Soya-bean oil and its fractions

 

15071010

 

15071090

 

15079010

 

15079090

Sunflower-seed, safflower or cotton-seed oil

 

15121110

 

15121191

 

15121199

 

15121910

 

15121991

 

15121999

 

15122110

 

15122190

 

15122910

 

15122990

Rape, colza or mustard oil and fractions thereof

 

15141010

 

15141090

 

15149010

 

15149090

Fruit, nuts and other edible parts of plants

 

20081959

Fruit juices (including grape must)

 

20092099

 

20094099

 

20098099

Unmanufactured tobacco; tobacco refuse

 

24011010

 

24011020

 

24011041

 

24011049

 

24011060

 

24012010

 

24012020

 

24012041

 

24012060

 

24012070

Agricultural Products (2)

Cut flowers and flower buds

 

06031055

 

06031061

 

06031069 (11)

Onions, shallots, garlic, leeks

 

07031011

 

07031019

 

07031090

 

07039000

Cabbages, cauliflowers, kohlrabi, kale and similar

 

07041005

 

07041010

 

07041080

 

07042000

 

07049010

 

07049090

Lettuce (Lactuca sativa) and chicory

 

07051105

 

07051110

 

07051180

 

07051900

 

07052100

 

07052900

Carrots, turnips, salad beetroot, salsify, celeriac

 

07061000

 

07069005

 

07069011

 

07069017

 

07069030

 

07069090

Leguminous vegetables, shelled or unshelled, fresh or chilled

 

07081090

 

07082020

 

07082090

 

07082095

 

07089000

Other vegetables, fresh or chilled

 

07091030 (12)

 

07093000

 

07094000

 

07095110

 

07095150

 

07097000

 

07099010

 

07099020

 

07099040

 

07099050

 

07099090

Vegetables (uncooked or cooked by steaming or boiled)

 

07101000

 

07102100

 

07102200

 

07102900

 

07103000

 

07108010

 

07108051

 

07108061

 

07108069

 

07108070

 

07108080

 

07108085

 

07109000

Vegetables provisionally preserved

 

07112010

 

07114000

 

07119040

 

07119090

Dried vegetables, whole, cut, sliced, broken

 

07122000

 

07123000

 

07129030

 

07129050

 

07129090

Manioc, arrowroot, salep, Jerusalem artichokes

 

07149011

 

07149019

Other nuts, fresh or dried, whether or not shelled

 

08021190

 

08022100

 

08022200

 

08024000

Bananas, including plantains, fresh or dried

 

08030011

 

08030090

Dates, figs, pineapples, avocados, guavas, mangoes

 

08042010

Citrus fruit, fresh or dried

 

08052021 (1) (12)

 

08052023 (1) (12)

 

08052025 (1) (12)

 

08052027 (1) (12)

 

08052029 (1) (12)

 

08053090

 

08059000

Grapes, fresh or dried

 

08061095

 

08061097

Apples, pears and quinces, fresh

 

08081010 (12)

 

08082010 (12)

 

08082090

Apricots, cherries, peaches (including nectarines)

 

08091010 (12)

 

08091050 (12)

 

08092019 (12)

 

08092029 (12)

 

08093011 (7) (12)

 

08093019 (12)

 

08093051 (8) (12)

 

08093059 (12)

 

08094040 (12)

Other fruit, fresh

 

08101005

 

08102090

 

08103010

 

08103030

 

08103090

 

08104090

 

08105000

Fruit and nuts, uncooked or cooked by steaming

 

08112011

 

08112031

 

08112039

 

08112059

 

08119011

 

08119019

 

08119039

 

08119075

 

08119080

 

08119095

Fruit and nuts, provisionally preserved

 

08129010

 

08129020

Fruit, dried

 

08132000

Wheat and meslin

 

10019010

Buckwheat, millet and canary seed; other cereals

 

10081000

 

10082000

 

10089090

Flour, meal, powder, flakes, granules and pellets

 

11051000

 

11052000

Flour, meal and powder of the dried leguminous vegetables

 

11061000

 

11063010

 

11063090

Fats and oils and their fractions, of fish

 

15043011

Other prepared or preserved meat, meat offal

 

16022011

 

16022019

 

16023111

 

16023119

 

16023130

 

16023190

 

16023219

 

16023230

 

16023290

 

16023929

 

16023940

 

16023980

 

16024190

 

16024290

 

16029031

 

16029072

 

16029076

Vegetables, fruit, nuts and other edible parts

 

20011000

 

20012000

 

20019050

 

20019065

 

20019096

Mushrooms and truffles, prepared or preserved

 

20031020

 

20031030

 

20031080

 

20032000

Other vegetables prepared or preserved otherwise

 

20041010

 

20041099

 

20049050

 

20049091

 

20049098

Other vegetables prepared or preserved otherwise

 

20051000

 

20052020

 

20052080

 

20054000

 

20055100

 

20055900

Vegetables, fruit, nuts, fruit-peel

 

20060031

 

20060035

 

20060038

 

20060099

Jams, fruit jellies, marmalades, fruit or nut puree

 

20071091

 

20079993

Fruit, nuts and other edible parts of plants

 

20081194

 

20081198

 

20081919

 

20081995

 

20081999

 

20082051

 

20082059

 

20082071

 

20082079

 

20082091

 

20082099

 

20083011

 

20083039

 

20083051

 

20083059

 

20084011

 

20084021

 

20084029

 

20084039

 

20086011

 

20086031

 

20086039

 

20086059

 

20086069

 

20086079

 

20086099

 

20087011

 

20087031

 

20087039

 

20087059

 

20088011

 

20088031

 

20088039

 

20088050

 

20088070

 

20088091

 

20088099

 

20089923

 

20089925

 

20089926

 

20089928

 

20089936

 

20089945

 

20089946

 

20089949

 

20089953

 

20089955

 

20089961

 

20089962

 

20089968

 

20089972

 

20089974

 

20089979

 

20089999

Fruit juices (including grape must)

 

20091119

 

20091191

 

20091919

 

20091991

 

20091999

 

20092019

 

20092091

 

20093019

 

20093031

 

20093039

 

20093051

 

20093055

 

20093091

 

20093095

 

20093099

 

20094019

 

20094091

 

20098019

 

20098050

 

20098061

 

20098063

 

20098073

 

20098079

 

20098083

 

20098084

 

20098086

 

20098097

 

20099019

 

20099029

 

20099039

 

20099041

 

20099051

 

20099059

 

20099073

 

20099079

 

20099092

 

20099094

 

20099095

 

20099096

 

20099097

 

20099098

Other fermented beverages (for example, cider)

 

22060010

Wine lees; argol

 

23070019

Vegetable materials and vegetable waste

 

23089019

Agricultural Products (3)

Live swine

 

01039110

 

01039211

 

01039219

Live sheep and goats

 

01041030

 

01041080

 

01042090

Live poultry, that is to say, fowls of the species

 

01051111

 

01051119

 

01051191

 

01051199

 

01051200

 

01051920

 

01051990

 

01059200

 

01059300

 

01059910

 

01059920

 

01059930

 

01059950

Meat of swine, fresh, chilled or frozen

 

02031110

 

02031211

 

02031219

 

02031911

 

02031913

 

02031915

 

02031955

 

02031959

 

02032110

 

02032211

 

02032219

 

02032911

 

02032913

 

02032915

 

02032955

 

02032959

Meat of sheep or goats, fresh, chilled or frozen

 

02041000

 

02042100

 

02042210

 

02042230

 

02042250

 

02042290

 

02042300

 

02043000

 

02044100

 

02044210

 

02044230

 

02044250

 

02044290

 

02044310

 

02044390

 

02045011

 

02045013

 

02045015

 

02045019

 

02045031

 

02045039

 

02045051

 

02045053

 

02045055

 

02045059

 

02045071

 

02045079

Meat and edible offal

 

02071110

 

02071130

 

02071190

 

02071210

 

02071290

 

02071310

 

02071320

 

02071330

 

02071340

 

02071350

 

02071360

 

02071370

 

02071399

 

02071410

 

02071420

 

02071430

 

02071440

 

02071450

 

02071460

 

02071470

 

02071499

 

02072410

 

02072490

 

02072510

 

02072590

 

02072610

 

02072620

 

02072630

 

02072640

 

02072650

 

02072660

 

02072670

 

02072680

 

02072699

 

02072710

 

02072720

 

02072730

 

02072740

 

02072750

 

02072760

 

02072770

 

02072780

 

02072799

 

02073211

 

02073215

 

02073219

 

02073251

 

02073259

 

02073290

 

02073311

 

02073319

 

02073351

 

02073359

 

02073390

 

02073511

 

02073515

 

02073521

 

02073523

 

02073525

 

02073531

 

02073541

 

02073551

 

02073553

 

02073561

 

02073563

 

02073571

 

02073579

 

02073599

 

02073611

 

02073615

 

02073621

 

02073623

 

02073625

 

02073631

 

02073641

 

02073651

 

02073653

 

02073661

 

02073663

 

02073671

 

02073679

 

02073690

Pig fat, free of lean meat, and poultry fat

 

02090011

 

02090019

 

02090030

 

02090090

Meat and edible meat offal, salted, in brine

 

02101111

 

02101119

 

02101131

 

02101139

 

02101190

 

02101211

 

02101219

 

02101290

 

02101910

 

02101920

 

02101930

 

02101940

 

02101951

 

02101959

 

02101960

 

02101970

 

02101981

 

02101989

 

02101990

 

02109011

 

02109019

 

02109021

 

02109029

 

02109031

 

02109039

Milk and cream, concentrated

 

04029111

 

04029119

 

04029131

 

04029139

 

04029151

 

04029159

 

04029191

 

04029199

 

04029911

 

04029919

 

04029931

 

04029939

 

04029991

 

04029999

Buttermilk, curdled milk and cream, yogurt, kephir

 

04039051

 

04039053

 

04039059

 

04039061

 

04039063

 

04039069

Whey, whether or not concentrated

 

04041048

 

04041052

 

04041054

 

04041056

 

04041058

 

04041062

 

04041072

 

04041074

 

04041076

 

04041078

 

04041082

 

04041084

Cheese and curd

 

04061020 (11)

 

04061080 (11)

 

04062090 (11)

 

04063010 (11)

 

04063031 (11)

 

04063039 (11)

 

04063090 (11)

 

04064090 (11)

 

04069001 (11)

 

04069021 (11)

 

04069050 (11)

 

04069069 (11)

 

04069078 (11)

 

04069086 (11)

 

04069087 (11)

 

04069088 (11)

 

04069093 (11)

 

04069099 (11)

Birds' eggs, in shell, fresh, preserved or cooked

 

04070011

 

04070019

 

04070030

Birds' eggs, not in shell, and egg yolks, fresh

 

04081180

 

04081981

 

04081989

 

04089180

 

04089980

Natural honey

 

04090000

Tomatoes, fresh or chilled

 

07020015 (12)

 

07020020 (12)

 

07020025 (12)

 

07020030 (12)

 

07020035 (12)

 

07020040 (12)

 

07020045 (12)

 

07020050 (12)

Cucumbers and gherkins, fresh or chilled

 

07070010 (12)

 

07070015 (12)

 

07070020 (12)

 

07070025 (12)

 

07070030 (12)

 

07070035 (12)

 

07070040 (12)

 

07070090

Other vegetables, fresh or chilled

 

07091010 (12)

 

07091020 (12)

 

07092000

 

07099039

 

07099075 (12)

 

07099077 (12)

 

07099079 (12)

Vegetables provisionally preserved

 

07112090

Dried vegetables, whole, cut, sliced, broken

 

07129019

Manioc, arrowroot, salep, Jerusalem artichokes

 

07141010

 

07141091

 

07141099

 

07142090

Citrus fruit, fresh or dried

 

08051037 (2) (12)

 

08051038 (2) (12)

 

08051039 (2) (12)

 

08051042 (2) (12)

 

08051046 (2) (12)

 

08051082

 

08051084

 

08051086

 

08052011 (12)

 

08052013 (12)

 

08052015 (12)

 

08052017 (12)

 

08052019 (12)

 

08052021 (10) (12)

 

08052023 (10) (12)

 

08052025 (10) (12)

 

08052027 (10) (12)

 

08052029 (10) (12)

 

08052031 (12)

 

08052033 (12)

 

08052035 (12)

 

08052037 (12)

 

08052039 (12)

Grapes, fresh or dried

 

08061021 (12)

 

08061029 (4) (12)

 

08061030 (12)

 

08061050 (12)

 

08061061 (12)

 

08061069 (12)

 

08061093

Apricots, cherries, peaches (including nectarines)

 

08091020 (12)

 

08091030 (12)

 

08091040 (12)

 

08092011 (12)

 

08092021 (12)

 

08092031 (12)

 

08092039 (12)

 

08092041 (12)

 

08092049 (12)

 

08092051 (12)

 

08092059 (12)

 

08092061 (12)

 

08092069 (12)

 

08092071 (12)

 

08092079 (12)

 

08093021 (12)

 

08093029 (12)

 

08093031 (12)

 

08093039 (12)

 

08093041 (12)

 

08093049 (12)

 

08094020 (12)

 

08094030 (12)

Other fruit, fresh

 

08101010

 

08101080

 

08102010

Fruit and nuts, uncooked or cooked by steaming

 

08111011

 

08111019

Wheat and meslin

 

10011000

 

10019091

 

10019099

Rye

 

10020000

Barley

 

10030010

 

10030090

Oats

 

10040000

Buckwheat, millet and canary seed; other cereals

 

10089010

Wheat or meslin flour

 

11010011

 

11010015

 

11010090

Cereal flours other than of wheat or meslin

 

11021000

 

11029010

 

11029030

 

11029090

Cereal groats, meal and pellets

 

11031110

 

11031190

 

11031200

 

11031910

 

11031930

 

11031990

 

11032100

 

11032910

 

11032920

 

11032930

 

11032990

Cereal grains otherwise worked

 

11041110

 

11041190

 

11041210

 

11041290

 

11041910

 

11041930

 

11041999

 

11042110

 

11042130

 

11042150

 

11042190

 

11042199

 

11042220

 

11042230

 

11042250

 

11042290

 

11042292

 

11042299

 

11042911

 

11042915

 

11042919

 

11042931

 

11042935

 

11042939

 

11042951

 

11042955

 

11042959

 

11042981

 

11042985

 

11042989

 

11043010

Flour, meal and powder of the dried leguminous vegetables

 

11062010

 

11062090

Malt, whether or not roasted

 

11071011

 

11071019

 

11071091

 

11071099

 

11072000

Locust beans, seaweeds and other algae, sugar beet

 

12129120

 

12129180

Pig fat (including lard) and poultry fat

 

15010019

Olive oil and its fractions, whether or not refined

 

15091010

 

15091090

 

15099000

Other oils and their fractions

 

15100010

 

15100090

Degras

 

15220031

 

15220039

Sausages and similar products, of meat, meat offal

 

16010091

 

16010099

Other prepared or preserved meat, meat offal

 

16021000

 

16022090

 

16023211

 

16023921

 

16024110

 

16024210

 

16024911

 

16024913

 

16024915

 

16024919

 

16024930

 

16024950

 

16024990

 

16025031

 

16025039

 

16025080

 

16029010

 

16029041

 

16029051

 

16029069

 

16029074

 

16029078

 

16029098

Other sugars, including chemically pure lactose

 

17021100

 

17021900

Pasta, whether or not cooked or stuffed

 

19022030

Jams, fruit jellies, marmalades, fruit or nut puree

 

20071099

 

20079190

 

20079991

 

20079998

Fruit, nuts and other edible parts of plants

 

20082011

 

20082031

 

20083019

 

20083031

 

20083079

 

20083091

 

20083099

 

20084019

 

20084031

 

20085011

 

20085019

 

20085031

 

20085039

 

20085051

 

20085059

 

20086019

 

20086051

 

20086061

 

20086071

 

20086091

 

20087019

 

20087051

 

20088019

 

20089216

 

20089218

 

20089921

 

20089932

 

20089933

 

20089934

 

20089937

 

20089943

Fruit juices (including grape must)

 

20091111

 

20091911

 

20092011

 

20093011

 

20093059

 

20094011

 

20095010

 

20095090

 

20098011

 

20098032

 

20098033

 

20098035

 

20099011

 

20099021

 

20099031

Food preparations not elsewhere specified

 

21069051

Wine of fresh grapes, including fortified wines

 

22041019 (11)

 

22041099 (11)

 

22042110

 

22042181

 

22042182

 

22042198

 

22042199

 

22042910

 

22042958

 

22042975

 

22042998

 

22042999

 

22043010

 

22043092 (12)

 

22043094 (12)

 

22043096 (12)

 

22043098 (12)

Undenatured ethyl alcohol

 

22082040

Bran, sharps and other residues

 

23023010

 

23023090

 

23024010

 

23024090

Oil-cake and other solid residues

 

23069019

Preparations of a kind used in animal feeding

 

23091013

 

23091015

 

23091019

 

23091033

 

23091039

 

23091051

 

23091053

 

23091059

 

23091070

 

23099033

 

23099035

 

23099039

 

23099043

 

23099049

 

23099051

 

23099053

 

23099059

 

23099070

Albumins

 

35021190

 

35021990

 

35022091

 

35022099

Agricultural Products (4)

Buttermilk, curdled milk and cream, yogurt, kephir

 

04031051

 

04031053

 

04031059

 

04031091

 

04031093

 

04031099

 

04039071

 

04039073

 

04039079

 

04039091

 

04039093

 

04039099

Butter and other fats and oils derived from milk

 

04052010

 

04052030

Vegetable saps and extracts; pectic substances

 

13022010

 

13022090

Margarine

 

15171010

 

15179010

Other sugars, including chemically pure lactose

 

17025000

 

17029010

Sugar confectionery (including white chocolate)

 

17041011

 

17041019

 

17041091

 

17041099

 

17049010

 

17049030

 

17049051

 

17049055

 

17049061

 

17049065

 

17049071

 

17049075

 

17049081

 

17049099

Chocolate and other food preparations

 

18061015

 

18061020

 

18061030

 

18061090

 

18062010

 

18062030

 

18062050

 

18062070

 

18062080

 

18062095

 

18063100

 

18063210

 

18063290

 

18069011

 

18069019

 

18069031

 

18069039

 

18069050

 

18069060

 

18069070

 

18069090

Malt extract; food preparations of flour, meal

 

19011000

 

19012000

 

19019011

 

19019019

 

19019099

Pasta, whether or not cooked or stuffed

 

19021100

 

19021910

 

19021990

 

19022091

 

19022099

 

19023010

 

19023090

 

19024010

 

19024090

Tapioca and substitutes

 

19030000

Prepared foods

 

19041010

 

19041030

 

19041090

 

19042010

 

19042091

 

19042095

 

19042099

 

19049010

 

19049090

Bread, pastry, cakes, biscuits

 

19051000

 

19052010

 

19052030

 

19052090

 

19053011

 

19053019

 

19053030

 

19053051

 

19053059

 

19053091

 

19053099

 

19054010

 

19054090

 

19059010

 

19059020

 

19059030

 

19059040

 

19059045

 

19059055

 

19059060

 

19059090

Vegetables, fruit, nuts

 

20019040

Other vegetables

 

20041091

Other vegetables

 

20052010

Fruit, nuts and other edible parts of plants

 

20089985

 

20089991

Fruit juices (including grape must)

 

20098069

Extracts, essences and concentrates, of coffee

 

21011111

 

21011119

 

21011292

 

21011298

 

21012098

 

21013011

 

21013019

 

21013091

 

21013099

Yeasts (active or inactive)

 

21021010

 

21021031

 

21021039

 

21021090

 

21022011

Sauces and preparations therefore; mixed condiments

 

21032000

Ice cream and other edible ice

 

21050010

 

21050091

 

21050099

Food preparations not elsewhere specified or included

 

21061020

 

21061080

 

21069010

 

21069020

 

21069098

Waters, including mineral waters and aerated water

 

22029091

 

22029095

 

22029099

Vinegar and substitutes for vinegar

 

22090011

 

22090019

 

22090091

 

22090099

Acyclic alcohols and their halogenated derivatives

 

29054300

 

29054411

 

29054419

 

29054491

 

29054499

 

29054500

Mixtures of odoriferous substances and mixtures

 

33021010

 

33021021

 

33021029

Finishing agents, dye carriers

 

38091010

 

38091030

 

38091050

 

38091090

Prepared binders for foundry moulds or cores

 

38246011

 

38246019

 

38246091

 

38246099

Agricultural Products (5)

Cut flowers and flower buds

 

06031015 (11)

 

06031029 (11)

 

06031051 (11)

 

06031065 (11)

 

06039000 (11)

Fruit and nuts, uncooked or cooked by steaming

 

08111090 (11)

Fruit, nuts and other edible parts of plants

 

20084051 (11)

 

20084059 (11)

 

20084071 (11)

 

20084079 (11)

 

20084091 (11)

 

20084099 (11)

 

20085061 (11)

 

20085069 (11)

 

20085071 (11)

 

20085079 (11)

 

20085092 (11)

 

20085094 (11)

 

20085099 (11)

 

20087061 (11)

 

20087069 (11)

 

20087071 (11)

 

20087079 (11)

 

20087092 (11)

 

20087094 (11)

 

20087099 (11)

 

20089259 (11)

 

20089272 (11)

 

20089274 (11)

 

20089278 (11)

 

20089298 (11)

Fruit juices (including grape must)

 

20091199 (11)

 

20094030 (11)

 

20097011 (11)

 

20097019 (11)

 

20097030 (11)

 

20097091 (11)

 

20097093 (11)

 

20097099 (11)

Wine of fresh grapes, including fortified wines

 

22042179 (11)

 

22042180 (11)

 

22042183 (11)

 

22042184 (11)

Agricultural Products (6)

Live bovine animals

 

01029005

 

01029021

 

01029029

 

01029041

 

01029049

 

01029051

 

01029059

 

01029061

 

01029069

 

01029071

 

01029079

Meat of bovine animals, fresh or chilled:

 

02011000

 

02012020

 

02012030

 

02012050

 

02012090

 

02013000

Meat of bovine animals, frozen

 

02021000

 

02022010

 

02022030

 

02022050

 

02022090

 

02023010

 

02023050

 

02023090

Edible offal of bovine animals, swine, sheep, goats

 

02061095

 

02062991

 

02062999

Meat and edible meat offal, salted, in brine

 

02102010

 

02102090

 

02109041

 

02109049

 

02109090

Milk and cream, concentrated

 

04021011

 

04021019

 

04021091

 

04021099

 

04022111

 

04022117

 

04022119

 

04022191

 

04022199

 

04022911

 

04022915

 

04022919

 

04022991

 

04022999

Buttermilk, curdled milk and cream, yogurt, kephir

 

04039011

 

04039013

 

04039019

 

04039031

 

04039033

 

04039039

Whey, whether or not concentrated

 

04041002

 

04041004

 

04041006

 

04041012

 

04041014

 

04041016

 

04041026

 

04041028

 

04041032

 

04041034

 

04041036

 

04041038

 

04049021

 

04049023

 

04049029

 

04049081

 

04049083

 

04049089

Butter and other fats and oils derived from milk

 

04051011

 

04051030

 

04051050

 

04051090

 

04052090

 

04059010

 

04059090

Cut flowers and flower buds

 

06031011

 

06031013

 

06031021

 

06031025

 

06031053

Other vegetables, fresh or chilled

 

07099060

Vegetables (uncooked or cooked by steaming or boiling)

 

07104000

Vegetables provisionally preserved

 

07119030

Bananas, including plantains, fresh or dried

 

08030019

Citrus fruit, fresh or dried

 

08051001 (12)

 

08051005 (12)

 

08051009 (12)

 

08051011 (12)

 

08051015 (2)

 

08051019 (2)

 

08051021 (2)

 

08051025 (12)

 

08051029 (12)

 

08051031 (12)

 

08051033 (12)

 

08051035 (12)

 

08051037 (9) (12)

 

08051038 (9) (12)

 

08051039 (9) (12)

 

08051042 (9) (12)

 

08051044 (12)

 

08051046 (9) (12)

 

08051051 (2)

 

08051055 (2)

 

08051059 (2)

 

08051061 (2)

 

08051065 (2)

 

08051069 (2)

 

08053020 (2)

 

08053030 (2)

 

08053040 (2)

Grapes, fresh or dried

 

08061040 (12)

Apples, pears and quinces, fresh

 

08081051 (12)

 

08081053 (12)

 

08081059 (12)

 

08081061 (12)

 

08081063 (12)

 

08081069 (12)

 

08081071 (12)

 

08081073 (12)

 

08081079 (12)

 

08081092 (12)

 

08081094 (12)

 

08081098 (12)

 

08082031 (12)

 

08082037 (12)

 

08082041 (12)

 

08082047 (12)

 

08082051 (12)

 

08082057 (12)

 

08082067 (12)

Maize (corn)

 

10051090

 

10059000

Rice

 

10061010

 

10061021

 

10061023

 

10061025

 

10061027

 

10061092

 

10061094

 

10061096

 

10061098

 

10062011

 

10062013

 

10062015

 

10062017

 

10062092

 

10062094

 

10062096

 

10062098

 

10063021

 

10063023

 

10063025

 

10063027

 

10063042

 

10063044

 

10063046

 

10063048

 

10063061

 

10063063

 

10063065

 

10063067

 

10063092

 

10063094

 

10063096

 

10063098

 

10064000

Grain sorghum

 

10070010

 

10070090

Cereal flours other than of wheat or meslin

 

11022010

 

11022090

 

11023000

Cereal groats, meal and pellets

 

11031310

 

11031390

 

11031400

 

11032940

 

11032950

Cereal grains otherwise worked

 

11041950

 

11041991

 

11042310

 

11042330

 

11042390

 

11042399

 

11043090

Starches; inulin

 

11081100

 

11081200

 

11081300

 

11081400

 

11081910

 

11081990

 

11082000

Wheat gluten, whether or not dried

 

11090000

Other prepared or preserved meat, meat offal

 

16025010

 

16029061

Cane or beet sugar and chemically pure sucrose

 

17011110

 

17011190

 

17011210

 

17011290

 

17019100

 

17019910

 

17019990

Other sugars, including chemically pure lactose

 

17022010

 

17022090

 

17023010

 

17023051

 

17023059

 

17023091

 

17023099

 

17024010

 

17024090

 

17026010

 

17026090

 

17029030

 

17029050

 

17029060

 

17029071

 

17029075

 

17029079

 

17029080

 

17029099

Vegetables, fruit, nuts and other edible parts

 

20019030

Tomatoes prepared or preserved

 

20021010

 

20021090

 

20029011

 

20029019

 

20029031

 

20029039

 

20029091

 

20029099

Other vegetables prepared or preserved

 

20049010

Other vegetables prepared or preserved

 

20056000

 

20058000

Jams, fruit jellies, marmalades, fruit or nut puree

 

20071010

 

20079110

 

20079130

 

20079910

 

20079920

 

20079931

 

20079933

 

20079935

 

20079939

 

20079951

 

20079955

 

20079958

Fruit, nuts and other edible parts of plants

 

20083055

 

20083075

 

20089251

 

20089276

 

20089292

 

20089293

 

20089294

 

20089296

 

20089297

Fruit juices (including grape must)

 

20094093

 

20096011 (12)

 

20096019 (12)

 

20096051 (12)

 

20096059 (12)

 

20096071 (12)

 

20096079 (12)

 

20096090 (12)

 

20098071

 

20099049

 

20099071

Food preparations not elsewhere specified or included

 

21069030

 

21069055

 

21069059

Wine of fresh grapes, including fortified wines

 

22042194

 

22042962

 

22042964

 

22042965

 

22042983

 

22042984

 

22042994

Vermouth and other wine of fresh grapes

 

22051010

 

22051090

 

22059010

 

22059090

Undenatured ethyl alcohol

 

22071000

 

22072000

Undenatured ethyl alcohol

 

22084010

 

22084090

 

22089091

 

22089099

Bran, sharps and other residues

 

23021010

 

23021090

 

23022010

 

23022090

Residues of starch manufacture and similar residues

 

23031011

Dextrins and other modified starches

 

35051010

 

35051090

 

35052010

 

35052030

 

35052050

 

35052090

Agricultural Products (7)

Cheese and curd

 

04062010

 

04064010

 

04064050

 

04069002

 

04069003

 

04069004

 

04069005

 

04069006

 

04069007

 

04069008

 

04069009

 

04069012

 

04069014

 

04069016

 

04069018

 

04069019

 

04069023

 

04069025

 

04069027

 

04069029

 

04069031

 

04069033

 

04069035

 

04069037

 

04069039

 

04069061

 

04069063

 

04069073

 

04069075

 

04069076

 

04069079

 

04069081

 

04069082

 

04069084

 

04069085

Wine of fresh grapes, including fortified wines

 

22041011

 

22041091

 

22042111

 

22042112

 

22042113

 

22042117

 

22042118

 

22042119

 

22042122

 

22042124

 

22042126

 

22042127

 

22042128

 

22042132

 

22042134

 

22042136

 

22042137

 

22042138

 

22042142

 

22042143

 

22042144

 

22042146

 

22042147

 

22042148

 

22042162

 

22042166

 

22042167

 

22042168

 

22042169

 

22042171

 

22042174

 

22042176

 

22042177

 

22042178

 

22042187

 

22042188

 

22042189

 

22042191

 

22042192

 

22042193

 

22042195

 

22042196

 

22042197

 

22042912

 

22042913

 

22042917

 

22042918

 

22042942

 

22042943

 

22042944

 

22042946

 

22042947

 

22042948

 

22042971

 

22042972

 

22042981

 

22042982

 

22042987

 

22042988

 

22042989

 

22042991

 

22042992

 

22042993

 

22042995

 

22042996

 

22042997

Undenatured ethyl alcohol

 

22082012

 

22082014

 

22082026

 

22082027

 

22082062

 

22082064

 

22082086

 

22082087

 

22083011

 

22083019

 

22083032

 

22083038

 

22083052

 

22083058

 

22083072

 

22083078

 

22089041

 

22089045

 

22089052

Footnotes

(1)

(16/5-15/9)

(2)

(1/6-15/10)

(3)

(1/1-31/5) Excluding Emperor variety

(4)

Emperor variety or (1/6-31/12)

(5)

(1/1-31/3)

(6)

(1/10-31/12)

(7)

(1/4-31/12)

(8)

(1/1-30/9)

(9)

(16/10-31/5)

(10)

(16/9-15/5)

(11)

Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the annual growth factor (agf) will be applied annually to the relevant basic quantities.

(12)

Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the full specific duty is payable if the respective Entry Price is not reached.

Appendix 8

Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable

Fish Products (1)

CN code 96

Live fish

 

03011090

 

03019200

 

03019911

Fish, fresh or chilled, excluding fish fillets

 

03021200

 

03023110

 

03023210

 

03023310

 

03023911

 

03023919

 

03026600

 

03026921

Fish, frozen, excluding fish fillets

 

03031000

 

03032200

 

03034111

 

03034113

 

03034119

 

03034212

 

03034218

 

03034232

 

03034238

 

03034252

 

03034258

 

03034311

 

03034313

 

03034319

 

03034921

 

03034923

 

03034929

 

03034941

 

03034943

 

03034949

 

03037600

 

03037921

 

03037923

 

03037929

Fish fillets and other fish meat

 

03041013

 

03042013

Pasta, whether or not cooked or stuffed

 

19022010

Fish Products (2)

Live fish

 

03019110

 

03019300

 

03019919

Fish, fresh or chilled, excluding fish fillets

 

03021110

 

03021900

 

03022110

 

03022130

 

03022200

 

03026200

 

03026300

 

03026520

 

03026550

 

03026590

 

03026911

 

03026919

 

03026931

 

03026933

 

03026941

 

03026945

 

03026951

 

03026985

 

03026986

 

03026992

 

03026999

 

03027000

Fish, frozen, excluding fish fillets

 

03032110

 

03032900

 

03033110

 

03033130

 

03033300

 

03033910

 

03037200

 

03037300

 

03037520

 

03037550

 

03037590

 

03037911

 

03037919

 

03037935

 

03037937

 

03037945

 

03037951

 

03037960

 

03037962

 

03037983

 

03037985

 

03037987

 

03037992

 

03037993

 

03037994

 

03037996

 

03038000

Fish fillets and other fish meat

 

03041019

 

03041091

 

03042019

 

03042021

 

03042029

 

03042031

 

03042033

 

03042035

 

03042037

 

03042041

 

03042043

 

03042061

 

03042069

 

03042071

 

03042073

 

03042087

 

03042091

 

03049010

 

03049031

 

03049039

 

03049041

 

03049045

 

03049057

 

03049059

 

03049097

Fish, dried, salted or in brine; smoked fish

 

03054200

 

03055950

 

03055970

 

03056300

 

03056930

 

03056950

 

03056990

Crustaceans, whether in shell or not, live, fresh

 

03061110

 

03061190

 

03061210

 

03061290

 

03061310

 

03061390

 

03061410

 

03061430

 

03061490

 

03061910

 

03061990

 

03062100

 

03062210

 

03062291

 

03062299

 

03062310

 

03062390

 

03062410

 

03062430

 

03062490

 

03062910

 

03062990

Molluscs, whether in shell or not, live, fresh

 

03071090

 

03072100

 

03072910

 

03072990

 

03073110

 

03073190

 

03073910

 

03073990

 

03074110

 

03074191

 

03074199

 

03074901

 

03074911

 

03074918

 

03074931

 

03074933

 

03074935

 

03074938

 

03074951

 

03074959

 

03074971

 

03074991

 

03074999

 

03075100

 

03075910

 

03075990

 

03079100

 

03079911

 

03079913

 

03079915

 

03079918

 

03079990

Prepared or preserved fish; caviar and caviar substitutes

 

16041100

 

16041390

 

16041511

 

16041519

 

16041590

 

16041910

 

16041950

 

16041991

 

16041992

 

16041993

 

16041994

 

16041995

 

16041998

 

16042005

 

16042010

 

16042030

 

16043010

 

16043090

Crustaceans, molluscs and other aquatic invertebra

 

16051000

 

16052010

 

16052091

 

16052099

 

16053000

 

16054000

 

16059011

 

16059019

 

16059030

 

16059090

Fish Products (3)

Live fish

 

03019190

Fish, fresh or chilled, excluding fish fillets

 

03021190

Fish, frozen, excluding fish fillets

 

03032190

Fish fillets and other fish meat

 

03041011

 

03042011

 

03042057

 

03042059

 

03049047

 

03049049

Prepared or preserved fish; caviar and caviar substitutes

 

16041311

Fish Products (4)

Live fish

 

03019990

Fish, fresh or chilled, excluding fish fillets

 

03022190

 

03022300

 

03022910

 

03022990

 

03023190

 

03023290

 

03023390

 

03023991

 

03023999

 

03024005

 

03024098

 

03025010

 

03025090

 

03026110

 

03026130

 

03026190

 

03026198

 

03026405

 

03026498

 

03026925

 

03026935

 

03026955

 

03026961

 

03026975

 

03026987

 

03026991

 

03026993

 

03026994

 

03026995

Fish, frozen, excluding fish fillets

 

03033190

 

03033200

 

03033920

 

03033930

 

03033980

 

03034190

 

03034290

 

03034390

 

03034990

 

03035005

 

03035098

 

03036011

 

03036019

 

03036090

 

03037110

 

03037130

 

03037190

 

03037198

 

03037410

 

03037420

 

03037490

 

03037700

 

03037931

 

03037941

 

03037955

 

03037965

 

03037971

 

03037975

 

03037991

 

03037995

Fish fillets and other fish meat

 

03041031

 

03041033

 

03041035

 

03041038

 

03041094

 

03041096

 

03041098

 

03042045

 

03042051

 

03042053

 

03042075

 

03042079

 

03042081

 

03042085

 

03042096

 

03049005

 

03049020

 

03049027

 

03049035

 

03049038

 

03049051

 

03049055

 

03049061

 

03049065

Fish, dried, salted or in brine; smoked fish

 

03051000

 

03052000

 

03053011

 

03053019

 

03053030

 

03053050

 

03053090

 

03054100

 

03054910

 

03054920

 

03054930

 

03054945

 

03054950

 

03054980

 

03055110

 

03055190

 

03055911

 

03055919

 

03055930

 

03055960

 

03055990

 

03056100

 

03056200

 

03056910

 

03056920

Crustaceans, whether in shell or not, live, fresh

 

03061330

 

03061930

 

03062331

 

03062339

 

03062930

Prepared or preserved fish; caviar and caviar substitutes

 

16041210

 

16041291

 

16041299

 

16041412

 

16041414

 

16041416

 

16041418

 

16041490

 

16041931

 

16041939

 

16042070

Fish Products (5)

Fish, fresh or chilled, excluding fish fillets

 

03026965

 

03026981

Fish, frozen, excluding fish fillets

 

03037810

 

03037890

 

03037981

Fish fillets and other fish meat

 

03042083

Prepared or preserved fish; caviar and caviar substitutes

 

16041319

 

16041600

 

16042040

 

16042050

 

16042090

Appendix 9

Neighbouring developing countries

For the implementation of Article 6(13) of this Annex, the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:

Africa:

Algeria, Egypt, Libya, Morocco, Tunisia;

Caribbean:

Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela.

Appendix 10

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable

CN-Code

Description

1701

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

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.

1704 90 99

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

other:

– –

other:

– – –

other:

– – – –

other:

– – – – –

other:

1806 10 30

Chocolate and other food preparations containing cocoa:

cocoa powder, containing added sugar or other sweetening matter:

– –

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

1806 10 90

Chocolate and other food preparations containing cocoa:

cocoa powder, containing added sugar or other sweetening matter:

– –

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

1806 20 95

Chocolate and other food preparations containing cocoa:

other preparations in blocks, 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:

– –

other:

– – –

other

1901 90 99

Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 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:

other:

– –

other:

– – –

other

2101 12 98

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:

– –

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

– – –

other

2101 20 98

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

– –

preparations:

– – –

other

2106 90 59

Food preparations not elsewhere specified or included:

other:

– –

flavoured or coloured sugar syrups:

– – –

other:

– – – –

other

2106 90 98

Food preparations not elsewhere specified or included:

other:

– –

other:

– – –

other

3302 10 29

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

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:

– – – –

other:

– – – – –

other

Appendix 11

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable

CN-Code

Description

ex 1006

Rice other than rice under code 1006 10 10

Appendix 12

Overseas Countries and Territories

Within the meaning of this Annex ‘overseas countries and territories’ shall mean the countries and territories referred to in Part Four of the Treaty establishing the European Community listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

1.

Country having special relations with the Kingdom of Denmark:

Greenland.

2.

Overseas territories of the French Republic:

New Caledonia and Dependencies,

French Polynesia,

French Southern and Antarctic Territories,

Wallis and Futuna Islands.

3.

Territorial collectivities of the French Republic:

Mayotte,

Saint Pierre and Miquelon.

4.

Overseas countries of the Kingdom of the Netherlands:

Aruba,

Netherlands Antilles:

Bonaire,

Curaçao,

Saba,

Sint Eustatius,

Sint Maarten.

5.

British overseas countries and territories:

Anguilla,

Cayman Islands,

Falkland Islands,

South Georgia and South Sandwich Islands,

Montserrat,

Pitcairn,

Saint Helena, Ascension Island, Tristan da Cunha,

British Antarctic Territory,

British Indian Ocean Territory,

Turks and Caicos Islands,

British Virgin Islands.


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