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Document 52023PC0254

    Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the EU-Central America Association Council regarding modifications to Appendix 2 and Appendix 2A to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other

    COM/2023/254 final

    Brussels, 15.5.2023

    COM(2023) 254 final

    2023/0150(NLE)

    Proposal for a

    COUNCIL DECISION

    on the position to be taken on behalf of the European Union in the EU-Central America Association Council regarding modifications to Appendix 2 and Appendix 2A to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other


    EXPLANATORY MEMORANDUM

    1.Subject matter of the proposal

    This proposal concerns a Council Decision establishing the position to be taken on the Union's behalf in the EU-Central America Association Council in connection with the envisaged adoption of a decision of the Association Council set up by the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (‘the Agreement’).

    This decision will update to the Harmonised System of 2022 the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status (‘product specific rules’) and the addendum to this list, contained respectively in Appendix 2 and Appendix 2A to Annex II to the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (“Annex II”).

    2.Context of the proposal

    2.1.The EU-Central America Association Agreement

    The Agreement aims to increase bilateral trade between the EU and Central America and through this to strengthen the process of regional integration between the region's countries. The Agreement has been provisionally applied since 1 August 2013 with Honduras, Nicaragua and Panama, since 1 October 2013 with Costa Rica and El Salvador, and since 1 December 2013 with Guatemala.

    2.2.The Association Council

    The Association Council shall oversee the fulfilment of the objectives of the Agreement and supervise its implementation. It shall examine any major issue arising within the framework of the Agreement, as well as any other bilateral, multilateral or international question of common interest, and also examine proposals and recommendations from the Parties for the improvement of the relations established under the Agreement. As provided for in Article 6 of the Agreement, the Association Council shall adopt decisions and recommendations by mutual agreement between the Parties. By application of the Article 123(2)(e), the Sub-Committee on Customs, Trade Facilitation and Rules of Origin, which concluded preparatory work, recommends approval by the Association Council. In line with Article 345(2)(a)(iv) of the Agreement and Article 36 of Annex II to the Agreement, the Association Council can modify the appendixes 2 and 2A.

    2.3.The envisaged act of the Association Council

    The Association Council is to adopt one act:

    Decision amending Appendix 2 and Appendix 2A to Annex II

    On January 1 2022, amendments were made to the Nomenclature governed by the Harmonized Commodity Description and Coding System ("HS") Convention 1 .

    The Parties to the Agreement have agreed that in order to reflect the HS 2022 adjustments, it is necessary to:

    update the ‘product specific ’rules of origin contained in Appendix 2

    adjust Note 4 of Appendix 2A regarding tariff codes that apply to the products of Chapters 61 and 62,

    The purpose of the envisaged act is to amend Appendix 2 and Appendix 2A to Annex II to update them to the 2022 version of the Harmonised Commodity Description and Coding System (HS) as regardsthe ‘product specific’ rules of origin, on the one hand, and the tariff codes of the products of Chapters 61 and 62 within the annual quotas, on the other hand.

    Therefore, Appendix 2 and Note 4(1) (c) and (d) of Appendix 2A to Annex II to the Agreement should be amended. These amendments do not introduce substantial changes to the negotiated rules of origin.

    The envisaged act will become binding on the parties in accordance with Article 345(2)(a)(iv) of the Agreement, which provides that the Association Council may modify Appendix 2 and Appendix 2A to Annex II to the Agreement

    3.Position to be taken on the Union's behalf

    This proposed action covers two aspects of Annex II.

    Update of the product specific rules of origin for the HS 2022

    The list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status is set out in Appendix 2 to Annex II. These product-specific rules of origin were updated by Decision No 1/2020 of the EU-Central America Association Council of 14 December 2020, to reflect the Harmonised System (HS) 2012 and 2017. They are now outdated because of the HS 2022.

    The EU-Central America Sub-Committee on Customs, Trade Facilitation and Rules of Origin has agreed on updating the product specific rules of origin for the HS 2022.

    Update of the tariff codes of the products of Chapters 61 and 62 within the annual quotas for the HS 2022

    In Appendix 2A to Annex II, only Note 4(1) (c) and (d) should be replaced to reflect the changes introduced by the HS 2022 to the product speficic rules of origin concerning the products of Chapters 61 and 62. The Parties to the Agreement have agreed that in order to reflect the HS 2022 adjustments, it is necessary to adjust the tariff codes of the products of Chapters 61 and 62 within the annual quotas set out in Note 4 of Appendix 2A.

    A single Council Decision on the position to be taken on behalf of the European Union

    The proposed Council Decision on the position to be taken on behalf of the European Union within the EU-Central America Association Council concerns the amendments of Appendix 2 and Appendix 2A to Annex II to the Agreement.

    Updating the product specific rules of origin, in line with the updates every five years in the Harmonised System, is best practice of the European Union.

    4.Legal basis

    4.1.Procedural legal basis

    4.1.1.Principles

    Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

    The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature 2 .

    4.1.2.Application to the present case

    The Association Council is a body set up by an agreement, namely the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other.

    The act, in this case a Decision, which the Association Council is called upon to adopt, in accordance with Article 345(2)(a)(iv) of the Association Agreement, constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with Article 6 of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other.

    The envisaged act does not supplement or amend the institutional framework of the Agreement.

    Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.

    4.2.Substantive legal basis

    4.2.1.Principles

    The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf.

    4.2.2.Application to the present case

    The proposal relates to the implementation of a preferential trade agreement concluded as part of the common commercial policy, which is an area in which the Union has exclusive competence.

    The main objective and content of the envisaged act relate to the common commercial policy of the Union.

    Therefore, the substantive legal basis of the proposed decision is the first subparagraph of Article 207(4) TFEU.

    4.3.Conclusion

    The legal basis of the proposed decision should be the first subparagraph of Article 207(4) TFEU, in conjunction with Article 218(9) TFEU.

    5.Publication of the envisaged act

    As the act of the Association Council will amend Appendix 2 and Appendix 2A to the Annex II to the Agreement and serve the implementation of Annex II to the Agreement, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

    2023/0150 (NLE)

    Proposal for a

    COUNCIL DECISION

    on the position to be taken on behalf of the European Union in the EU-Central America Association Council regarding modifications to Appendix 2 and Appendix 2A to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other

    THE COUNCIL OF THE EUROPEAN UNION,

    Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,

    Having regard to the proposal from the European Commission,

    Whereas:

    (1)The Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (‘the Agreement’) was concluded by the Union by Council Decision (2012/734/EU) 3 . Pursuant to article 353(4) of the Agreement, Part IV has been applied provisionally since 1 August 2013 between the Union, Nicaragua, Honduras and Panama, since 1 October 2013 between the Union and El Salvador and Costa Rica, and since 1 December 2013 between the Union and Guatemala.

    (2)Pursuant to Article 345(2)(a)(iv) of the Agreement and to Article 36 of Annex II to the Agreement, which concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation, the Association Council established by Article 4 of the Agreement is able to decide to modify the provisions of Appendices to Annex II.

    (3)The Association Council is to adopt a Decision amending Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 2A (Addendum to the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II, which is based on the Harmonised System (HS) 2017, to align the product specific rules of origin with the updated Harmonized System as applicable from 2022. Such alignement includes the changes introduced by the HS 2022 to the products speficic rules of origin of Appendix 2 and to Note 4(1) (c) and (d) concerning the products of Chapters 61 and 62 of Appendix 2A. For reasons of clarity, taking in account the number of amendments that need to be made in Appendix 2, that Appendix should be replaced in its entirety. In Appendix 2A to Annex II, only Note 4 should be replaced.

    (4)It is appropriate to establish the position to be taken on the Union's behalf in the Association Council, as the Decision will have legal effect in the Union, 

    HAS ADOPTED THIS DECISION:

    Article 1

    The position to be taken on the Union's behalf in the Association Council shall be based on the draft decision attached as Annex 1 to this Decision.

    Article 2

    Once adopted, the Decision of the Association Council referred to in Article 1 shall be published in the Official Journal of the European Union.

    Article 3

    This Decision is addressed to the Commission.

    Done at Brussels,

       For the Council

       The President

    (1)    World Customs Organization “International Convention on the Harmonized Commodity Description and Coding System", 1983.
    (2)    Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64.
    (3)    Council Decision (2012/734/EU) of 25 June 2012 on the signing on behalf of the European Union, of the Agreelment establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and the provisional application of Part IV thereof concerning trade matters (OJ L 346, 15.12.2012, p.1)
    Top

    Brussels, 15.5.2023

    COM(2023) 254 final

    ANNEX

    to the

    Proposal for a Council Decision

    on the position to be taken on behalf of the European Union in the EU-Central America Association Council regarding modifications to Appendix 2 and Appendix 2A to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other


    ANNEX

    DECISION No 1/2023

    OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL

    modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 2A (Addendum to the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation)

    THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL,

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

    Whereas:

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

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

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

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

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

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

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

    HAS ADOPTED THIS DECISION:

    Article 1

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

    Article 2

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

    Article 3

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

    Done at …,

    For the Association Council,

    For the CA Party,

    For the EU Party,

    ANNEX 1

    APPENDIX 2

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

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

    HS code 2022

    Description of product

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

    (1)

    (2)

    (3)

    (4)

    Chapter 01

    Live animals

    All the animals of Chapter 01 are wholly obtained

    Chapter 02

    Meat and edible meat offal

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

    Chapter 03

    Fish and crustaceans, molluscs and other aquatic invertebrates

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

    ex Chapter 04

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

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

    0403

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

    Manufacture in which:

       all the materials of Chapter 04 used are wholly obtained,

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

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

    0410

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

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

    ex Chapter 05

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

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

    ex 0502

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

    Cleaning, disinfecting, sorting and straightening of bristles and hair

    Chapter 06 1

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

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

    Chapter 07 2

    Edible vegetables and certain roots and tubers

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

    Chapter 08 3

    Edible fruit and nuts; peel of citrus fruit or melons

    Manufacture in which:

       all the fruit and nuts are wholly obtained, and

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

    ex Chapter 09 4

    Coffee, tea, maté and spices; except for:

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

    0902

    Tea, whether or not flavoured

    Manufacture from materials of any heading

    ex 0910

    Mixtures of spices

    Manufacture from materials of any heading

    Chapter 10 5

    Cereals

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

    ex Chapter 11 6

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

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

    1101

    Wheat or meslin flour

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

    ex 1102 and ex 1103

    Corn flour, groats and meal of corn

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

    ex 1106

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

    Drying and milling of leguminous vegetables of heading 0708

    Chapter 12 7

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

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

    1301

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

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

    1302

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

       Mucilages and thickeners, modified, derived from vegetable products

    Manufacture from non‑modified mucilages and thickeners

       Other

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

    Chapter 14 8

    Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

    ex Chapter 15

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

    Manufacture from materials of any heading, except that of the product in which all the vegetal materials of heading 1511 and 1513 used are wholly obtained

    1501

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

       Fats from bones or waste

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

       Other

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

    1502

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

       Fats from bones or waste

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

       Other

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

    1504

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

       Solid fractions

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

       Other

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

    ex 1505

    Refined lanolin

    Manufacture from crude wool grease of heading 1505

    1506

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

       Solid fractions

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

       Other

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

    1507 to 1510

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

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

       Solid fractions

    Manufacture from other materials of headings 1507 to 1510

       Other

    Manufacture in which all the vegetable materials used are wholly obtained

    1511

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

    Manufacture in which all the vegetable materials used are wholly obtained

    1512

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

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

       Solid fractions

    Manufacture from other materials of heading 1512

       Other

    Manufacture in which all the vegetable materials used are wholly obtained

    1513

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

    Manufacture in which all the vegetable materials used are wholly obtained

    1514 to 1515

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

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

       Solid fractions, except for that of jojoba oil

    Manufacture from other materials of headings 1514 to 1515

       Other

    Manufacture in which all the vegetable materials used are wholly obtained

    1516

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

    Manufacture in which:

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

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

    1517

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

    Manufacture in which:

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

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

    Chapter 16 9

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

    Manufacture:

       from animals of Chapter 01, and/or

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

    1701

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

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

    1702

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

       Chemically-pure maltose and fructose

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

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

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

       Other

    Manufacture in which all the materials used are originating

    1703

    Molasses resulting from the extraction or refining of sugar

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

    1704

    Sugar confectionery (including white chocolate), not containing cocoa

    Manufacture:

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

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

    Chapter 18

    Cocoa and cocoa preparations

    Manufacture:

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

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

    1901

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

       Malt extract

       Manufacture from cereals of Chapter 10

       Other

    Manufacture:

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

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

    1902

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

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

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

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

    Manufacture in which:

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

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

    1903

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

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

    1904

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

    Manufacture:

       from materials of any heading, except those of headings 1006 and 1806,

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

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

    1905

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

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

    ex Chapter 20

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

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

    ex 2001

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

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

    ex 2004 and ex 2005

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

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

    2006

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

    Manufacture:

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

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

    2007

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

    Manufacture:

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

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

    ex 2008

       Nuts, not containing added sugar or spirits

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

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

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

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

    Manufacture:

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

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

    2009

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

    Manufacture:

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

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

    ex Chapter 21

    Miscellaneous edible preparations; except for:

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

    2101

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

    Manufacture:

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

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

    2103

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

       Sauces and preparations therefore; mixed condiments and mixed seasonings

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

       Mustard flour and meal and prepared mustard

    Manufacture from materials of any heading

    ex 2104

    Soups and broths and preparations therefore

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

    2106

    Food preparations not elsewhere specified or included

    Manufacture:

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

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

    ex Chapter 22

    Beverages, spirits and vinegar; except for:

    Manufacture:

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

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

    2202

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

    Manufacture:

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

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

    2207

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

    Manufacture:

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

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

    2208

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

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

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

       Other

    Manufacture:

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

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

    ex Chapter 23

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

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

    ex 2301

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

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

    ex 2303

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

    Manufacture in which all the maize used is wholly obtained

    ex 2306

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

    Manufacture in which all the vegetable materials used are wholly obtained

    ex 2308

    Other

    Manufacture in which all the vegetable materials used are wholly obtained

    2309

    Preparations of a kind used in animal feeding:

       Dog or cat food, put up for retail sale

    Manufacture in which the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and sugar, molasses, meat or milk used are originating and

       all the materials of Chapter 03 used are wholly obtained

       Other

    Manufacture in which:

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

       all the materials of Chapter 03 used are wholly obtained

    ex Chapter 24

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

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

    2402

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

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

    ex 2403

    Smoking tobacco

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

    2404.11

    Products intended for inhalation without combustion containing tobacco or reconstituted tobacco

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

    2404.12

    Products intended for inhalation without combustion containing nicotine

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

    2404.19

    Products intended for inhalation without combustion:

       Containing tobacco substitutes

       Other

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

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

    2404.91

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

    Manufacture

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

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

    2404.92

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

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

    2404.99

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

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

    ex Chapter 25

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

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

    ex 2504

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

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

    ex 2515

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

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

    ex 2516

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

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

    ex 2518

    Calcined dolomite

    Calcination of dolomite not calcined

    ex 2519

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

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

    ex 2520

    Plasters specially prepared for dentistry

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

    ex 2524

    Natural asbestos fibres

    Manufacture from asbestos concentrate

    ex 2525

    Mica powder

    Grinding of mica or mica waste

    ex 2530

    Earth colours, calcined or powdered

    Calcination or grinding of earth colours

    Chapter 26

    Ores, slag and ash

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

    ex Chapter 27

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

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

    ex 2707

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

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

    or

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

    ex 2709

    Crude oils obtained from bituminous minerals

    Destructive distillation of bituminous materials

    2710

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

    Operations of refining and/or one or more specific process(es) 11

    or

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

    2711

    Petroleum gases and other gaseous hydrocarbons

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

    or

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

    2712

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

    Operations of refining and/or one or more specific process(es) 13

    or

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

    2713

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

    Operations of refining and/or one or more specific process(es) 14

    or

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

    2714

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

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

    or

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

    2715

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

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

    or

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

    ex Chapter 28

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

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

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

    ex 2805

    "Mischmetall"

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

    ex 2811

    Sulphur trioxide

    Manufacture from sulphur dioxide

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

    ex 2833

    Aluminium sulphate

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

    ex 2840

    Sodium perborate

    Manufacture from disodium tetraborate pentahydrate

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

    ex 2852

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

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

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

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

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

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

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

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

    ex Chapter 29

    Organic chemicals; except for:

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

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

    ex 2901

    Acyclic hydrocarbons for use as power or heating fuels

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

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

    ex 2902

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

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

    or

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

    ex 2905

    Metal alcoholates of alcohols of this heading and of ethanol

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

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

    2915

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

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

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

    ex 2932

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

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

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

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

    Manufacture from materials of any heading

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

    2933

    Heterocyclic compounds with nitrogen hetero‑atom(s) only

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

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

    2934

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

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

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

    ex 2939

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

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

    ex Chapter 30

    Pharmaceutical products; except for:

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

    3001

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

    Manufacture from materials of any heading

    3002

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

    Manufacture from materials of any heading

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

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

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

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

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

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

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

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

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

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

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

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

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

    3003 and 3004

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

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

    ex 3006

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

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

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

         made of plastics

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

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

         made of fabrics

    Manufacture from 19 :

       natural fibres

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

    or

       chemical materials or textile pulp

       Appliances identifiable for ostomy use

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

    3006.93

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

       If made of sugar

    Manufacture:

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

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

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

    Manufacture:

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

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

       If kits containing medicaments

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

       If containing other chemicals

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

    ex Chapter 31

    Fertilizers; except for:

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

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

    ex 3105

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

       sodium nitrate

       calcium cyanamide

       potassium sulphate

       magnesium potassium sulphate

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

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

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

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

    ex 3201

    Tannins and their salts, ethers, esters and other derivatives

    Manufacture from tanning extracts of vegetable origin

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

    3205

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

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

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

    ex Chapter 33

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

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

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

    3301

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

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

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

    ex Chapter 34

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

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

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

    ex 3403

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

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

    or

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

    3404

    Artificial waxes and prepared waxes:

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

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

       Other

    Manufacture from materials of any heading, except:

       hydrogenated oils having the character of waxes of heading 1516,

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

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

       materials of heading 3404

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

    ex Chapter 35

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

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

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

    3505

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

       Starch ethers and esters

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

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

       Other

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

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

    ex 3507

    Prepared enzymes not elsewhere specified or included

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

    Chapter 36

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

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

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

    ex Chapter 37

    Photographic or cinematographic goods; except for:

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

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

    3701

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

       Instant print film for colour photography, in packs

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

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

       Other

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

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

    3702

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

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

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

    3704

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

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

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

    ex Chapter 38

    Miscellaneous chemical products; except for:

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

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

    ex 3801

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

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

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

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

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

    ex 3803

    Refined tall oil

    Refining of crude tall oil

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

    ex 3805

    Spirits of sulphate turpentine, purified

    Purification by distillation or refining of raw spirits of sulphate turpentine

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

    ex 3806

    Ester gums

    Manufacture from resin acids

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

    ex 3807

    Wood pitch (wood tar pitch)

    Distillation of wood tar

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

    3808

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

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

    3809

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

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

    3810

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

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

    3811

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

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

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

       Other

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

    3812

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

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

    3813

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

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

    3814

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

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

    ex 3816

    Dolomite ramming mix

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

    3818

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

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

    3819

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

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

    3820

    Anti-freezing preparations and prepared de-icing fluids

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

    ex 3821

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

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

    3822

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

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

       For malaria

    Manufacture from materials of any heading

       For blood-grouping reagents

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

    3823

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

       Industrial monocarboxylic fatty acids, acid oils from refining

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

       Industrial fatty alcohols

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

    3824

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

       The following of this heading:

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

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

    – –    Sorbitol other than that of heading 2905

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

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

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

    – –    Ion exchangers

    – –    Getters for vacuum tubes

    – –    Alkaline iron oxide for the purification of gas

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

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

    – –    Fusel oil and Dippel's oil

    – –    Mixtures of salts having different anions

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

       Other

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

    3826

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

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

    3827

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

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

    3901 to 3915

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

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

    Manufacture in which:

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

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

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

       Other

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

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

    ex 3907

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

    Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 25

       Polyester

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

    3912

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

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

    3916 to 3919

    Semi-manufactures and articles of plastics

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

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

    3920 26

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

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

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

    3921 to 3926

    Articles of plastics

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

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

    ex Chapter 40

    Rubber and articles thereof; except for:

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

    4005

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

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

    4012

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

       Retreaded pneumatic, solid or cushion tyres, of rubber

    Retreading of used tyres

       Other

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

    ex 4017

    Articles of hard rubber

    Manufacture from hard rubber

    ex Chapter 41

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

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

    ex 4102

    Raw skins of sheep or lambs, without wool on

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

    4104 to 4106

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

    Retanning of tanned leather

    or

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

    4107, 4112 and 4113

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

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

    ex 4114

    Patent leather and patent laminated leather; metallised leather

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

    Chapter 42

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

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

    ex Chapter 43

    Furskins and artificial fur; manufactures thereof; except for:

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

    ex 4302

    Tanned or dressed furskins, assembled:

       Plates, crosses and similar forms

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

       Other

    Manufacture from non-assembled, tanned or dressed furskins

    4303

    Articles of apparel, clothing accessories and other articles of furskin

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

    ex Chapter 44

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

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

    ex 4403

    Wood roughly squared

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

    ex 4407

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

    Planing, sanding or end‑jointing

    ex 4408

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

    Splicing, planing, sanding or end-jointing

    ex 4409

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

       Sanded or end‑jointed

    Sanding or end-jointing

       Beadings and mouldings

    Beading or moulding

    ex 4410 to ex 4413

    Beadings and mouldings, including moulded skirting and other moulded boards

    Beading or moulding

    ex 4415

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

    Manufacture from boards not cut to size

    ex 4416

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

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

    ex 4418

       Builders' joinery and carpentry of wood

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

       Beadings and mouldings

    Beading or moulding

    ex 4421

    Match splints; wooden pegs or pins for footwear

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

    ex Chapter 45

    Cork and articles of cork; except for:

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

    4503

    Articles of natural cork

    Manufacture from cork of heading 4501

    Chapter 46

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

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

    Chapter 47

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

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

    ex Chapter 48 27

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

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

    ex 4811

    Paper and paperboard, ruled, lined or squared only

    Manufacture from paper-making materials of Chapter 47

    4816

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

    Manufacture from paper‑making materials of Chapter 47

    4817

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

    Manufacture:

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

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

    ex 4818

    Toilet paper

    Manufacture from paper‑making materials of Chapter 47

    ex 4819

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

    Manufacture:

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

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

    ex 4820

    Letter pads

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

    ex 4823

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

    Manufacture from paper‑making materials of Chapter 47

    ex Chapter 49

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

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

    4909

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

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

    4910

    Calendars of any kind, printed, including calendar blocks:

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

    Manufacture:

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

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

       Other

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

    ex Chapter 50

    Silk; except for:

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

    ex 5003

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

    Carding or combing of silk waste

    5004 to ex 5006

    Silk yarn and yarn spun from silk waste

    Manufacture from 28 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5007

    Woven fabrics of silk or of silk waste:

       Incorporating rubber thread

    Manufacture from single yarn 29

       Other

    Manufacture from 30 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    ex Chapter 51

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

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

    5106 to 5110

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

    Manufacture from 31 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5111 to 5113

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

       Incorporating rubber thread

    Manufacture from single yarn 32

       Other

    Manufacture from 33 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    ex Chapter 52

    Cotton; except for:

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

    5204 to 5207

    Yarn and thread of cotton

    Manufacture from 34 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5208 to 5212

    Woven fabrics of cotton:

       Incorporating rubber thread

    Manufacture from single yarn 35

       Other

    Manufacture from 36 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    ex Chapter 53

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

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

    5306 to 5308

    Yarn of other vegetable textile fibres; paper yarn

    Manufacture from 37 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5309 to 5311

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

       Incorporating rubber thread

    Manufacture from single yarn 38

       Other

    Manufacture from 39 :

       coir yarn,

       jute yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    5401 to 5406

    Yarn, monofilament and thread of man-made filaments

    Manufacture from 40 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5407 and 5408

    Woven fabrics of man-made filament yarn:

       Incorporating rubber thread

    Manufacture from single yarn 41

       Other

    Manufacture from 42 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    5501 to 5507

    Man-made staple fibres

    Manufacture from chemical materials or textile pulp

    5508 to 5511

    Yarn and sewing thread of man-made staple fibres

    Manufacture from 43 :

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

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

       chemical materials or textile pulp, or

       paper-making materials

    5512 to 5516

    Woven fabrics of man-made staple fibres:

       Incorporating rubber thread

    Manufacture from single yarn 44

       Other

    Manufacture from 45 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp, or

       paper

    or

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

    ex Chapter 56

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

    Manufacture from 46 :

       coir yarn,

       natural fibres,

       chemical materials or textile pulp, or

       paper-making materials

    5602

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

       Needleloom felt

    Manufacture from 47 :

       natural fibres, or

       chemical materials or textile pulp

    However:

       polypropylene filament of heading 5402,

       polypropylene fibres of heading 5503 or 5506, or

       polypropylene filament tow of heading 5501,

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

       Other

    Manufacture from 48 :

       natural fibres,

       man-made staple fibres made from casein, or

       chemical materials or textile pulp

    5604

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

       Rubber thread and cord, textile covered

    Manufacture from rubber thread or cord, not textile covered

       Other

    Manufacture from 49 :

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

       chemical materials or textile pulp, or

       paper-making materials

    5605

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

    Manufacture from 50 :

       natural fibres,

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

       chemical materials or textile pulp, or

       paper-making materials

    5606

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

    Manufacture from 51 :

       natural fibres,

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

       chemical materials or textile pulp, or

       paper-making materials

    Chapter 57

    Carpets and other textile floor coverings:

       Of needleloom felt

    Manufacture from 52 :

       natural fibres, or

       chemical materials or textile pulp

    However:

       polypropylene filament of heading 5402,

       polypropylene fibres of heading 5503 or 5506, or

       polypropylene filament tow of heading 5501,

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

    Jute fabric may be used as a backing

       Of other felt

    Manufacture from 53 :

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

       chemical materials or textile pulp

       Other

    Manufacture from 54 :

       coir yarn or jute yarn,

       synthetic or artificial filament yarn,

       natural fibres, or

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

    Jute fabric may be used as a backing

    ex Chapter 58

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

       Combined with rubber thread

    Manufacture from single yarn 55

       Other

    Manufacture from 56 :

       natural fibres,

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

       chemical materials or textile pulp

    or

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

    5805

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

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

    5810

    Embroidery in the piece, in strips or in motifs

    Manufacture:

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

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

    5901

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

    Manufacture from yarn

    5902

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

       Containing not more than 90 % by weight of textile materials

    Manufacture from yarn

       Other

    Manufacture from chemical materials or textile pulp

    5903

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

    Manufacture from yarn

    or

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

    5904

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

    Manufacture from yarn 57

    5905

    Textile wall coverings:

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

    Manufacture from yarn

       Other

    Manufacture from 58 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp

    or

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

    5906

    Rubberised textile fabrics, other than those of heading 5902:

       Knitted or crocheted fabrics

    Manufacture from 59 :

       natural fibres,

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

       chemical materials or textile pulp

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

    Manufacture from chemical materials

       Other

    Manufacture from yarn

    5907

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

    Manufacture from yarn

    or

    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that 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 from materials of any heading, except that of the product

    5909 to 5911

    Textile articles of a kind suitable for industrial use:

       Polishing discs or rings other than of felt of heading 5911

    Manufacture from yarn or waste fabrics or rags of heading 6310

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

    Manufacture from 60 :

       coir yarn,

       the following materials:

    – –    yarn of polytetrafluoroethylene 61

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

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

    – –    monofil of polytetrafluoroethylene 62 ,

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

    – –    glass fibre yarn, coated with phenol resin and gimped with acrylic yarn 63 ,

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

    – –    natural fibres,

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

    – –    chemical materials or textile pulp

       Other

    Manufacture from 64 :

       coir yarn,

       natural fibres,

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

       chemical materials or textile pulp

    Chapter 60

    Knitted or crocheted fabrics

    Manufacture from 65 :

       natural fibres,

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

       chemical materials or textile pulp

    Chapter 61 66

    Articles of apparel and clothing accessories, knitted or crocheted:

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

    Manufacture from yarn 67 , 68

       Other

    Manufacture from 69 :

       natural fibres,

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

       chemical materials or textile pulp

    ex Chapter 62 70

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

    Manufacture from yarn 71 , 72

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

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

    Manufacture from yarn 73

    or

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

    ex 6210 and ex 6216

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

    Manufacture from yarn 75

    or

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

    6213 and 6214

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

       Embroidered

    Manufacture from unbleached single yarn 77 , 78

    or

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

       Other

    Manufacture from unbleached single yarn 80 , 81

    or

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

    6217

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

       Embroidered

    Manufacture from yarn 82

    or

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

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

    Manufacture from yarn 84

    or

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

       Interlinings for collars and cuffs, cut out

    Manufacture:

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

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

       Other

    Manufacture from yarn 86

    ex Chapter 63

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

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

    6301 to 6304

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

       Of felt, of nonwovens

    Manufacture from 87 :

       natural fibres, or

       chemical materials or textile pulp

       Other:

    – –    Embroidered

    Manufacture from unbleached single yarn 88 , 89

    or

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

    – – Other

    Manufacture from unbleached single yarn 90 , 91

    6305

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

    Manufacture from 92 :

       natural fibres,

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

       chemical materials or textile pulp

    6306

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

       Of nonwovens

    Manufacture from 93 , 94 :

       natural fibres, or

       chemical materials or textile pulp

       Other

    Manufacture from unbleached single yarn 95 , 96

    6307

    Other made-up articles, including dress patterns

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

    6308

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

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

    6401

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

       with customs value above 10 EUR

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

       with customs value of 10 EUR or less

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

    6402

    Other footwear with outer soles and uppers of rubber or plastics

       with customs value above 8 EUR

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

       with customs value of 8 EUR or less

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

    6403

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

       with customs value above 24 EUR

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

       with customs value of 24 EUR or less

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

    6404

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

       with customs value above 13 EUR

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

       with customs value of 13 EUR or less

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

    6405

    Other footwear

       with customs value above 9 EUR

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

       with customs value of 9 EUR or less

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

    6406

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

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

    ex Chapter 65

    Headgear and parts thereof; except for:

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

    6505

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

    Manufacture from yarn or textile fibres 97

    ex Chapter 66

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

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

    6601

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

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

    Chapter 67

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

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

    ex Chapter 68

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

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

    ex 6802

    Marble, travertine and alabaster

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

    ex 6803

    Articles of slate or of agglomerated slate

    Manufacture from worked slate

    ex 6812

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

    Manufacture from materials of any heading

    ex 6814

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

    Manufacture from worked mica (including agglomerated or reconstituted mica)

    Chapter 69

    Ceramic products

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

    ex Chapter 70

    Glass and glassware; except for:

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

    ex 7003, ex 7004 and ex 7005

    Glass with a non-reflecting layer

    Manufacture from materials of heading 7001

    7006

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

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

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

       Other

    Manufacture from materials of heading 7001

    7007

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

    Manufacture from materials of heading 7001

    7008

    Multiple-walled insulating units of glass

    Manufacture from materials of heading 7001

    7009

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

    Manufacture from materials of heading 7001

    7010

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

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

    or

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

    7013

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

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

    or

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

    or

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

    ex 7019

    Articles (other than yarn) of glass fibres

    Manufacture from:

       uncoloured slivers, rovings, yarn or chopped strands, or

       glass wool

    ex Chapter 71

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

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

    ex 7101

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

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

    ex 7102, ex 7103 and ex 7104

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

    Manufacture from unworked precious or semi-precious stones

    7106, 7108 and 7110

    Precious metals:

       Unwrought

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

    or

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

    or

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

       Semi-manufactured or in powder form

    Manufacture from unwrought precious metals

    ex 7107, ex 7109 and ex 7111

    Metals clad with precious metals, semi-manufactured

    Manufacture from metals clad with precious metals, unwrought

    7116

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

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

    7117

    Imitation jewellery

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

    or

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

    ex Chapter 72

    Iron and steel; except for:

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

    7207

    Semi-finished products of iron or non-alloy steel

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

    7208 to 7216

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

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

    7217

    Wire of iron or non-alloy steel

    Manufacture from semi-finished materials of heading 7207

    ex 7218 91 and ex 7218 99

    Semi-finished products

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

    7219 to 7222

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

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

    7223

    Wire of stainless steel

    Manufacture from semi‑finished materials of heading 7218

    ex 7224 90

    Semi-finished products

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

    7225 to 7228

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

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

    7229

    Wire of other alloy steel

    Manufacture from semi-finished materials of heading 7224

    ex Chapter 73

    Articles of iron or steel; except for:

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

    ex 7301

    Sheet piling

    Manufacture from materials of heading 7206

    7302

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

    Manufacture from materials of heading 7206

    7304, 7305 and 7306

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

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

    ex 7307

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

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

    7308

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

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

    ex 7315

    Skid chain

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

    ex Chapter 74

    Copper and articles thereof; except for:

    Manufacture:

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

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

    7401

    Copper mattes; cement copper (precipitated copper)

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

    7402

    Unrefined copper; copper anodes for electrolytic refining

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

    7403

    Refined copper and copper alloys, unwrought:

       Refined copper

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

       Copper alloys and refined copper containing other elements

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

    7404

    Copper waste and scrap

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

    7405

    Master alloys of copper

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

    7413

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

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

    ex Chapter 75

    Nickel and articles thereof; except for:

    Manufacture:

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

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

    7501 to 7503

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

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

    ex Chapter 76

    Aluminium and articles thereof; except for:

    Manufacture:

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

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

    7601

    Unwrought aluminium

    Manufacture:

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

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

    or

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

    7602

    Aluminium waste or scrap

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

    7607 99

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

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

    7610 and 7614

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

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

    ex 7616

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

    Manufacture:

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

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

    Chapter 77

    Reserved for possible future use in the HS

    ex Chapter 78

    Lead and articles thereof; except for:

    Manufacture:

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

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

    7801

    Unwrought lead:

       Refined lead

    Manufacture from "bullion" or "work" lead

       Other

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

    7802

    Lead waste and scrap

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

    ex Chapter 79

    Zinc and articles thereof; except for:

    Manufacture:

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

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

    7901

    Unwrought zinc

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

    7902

    Zinc waste and scrap

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

    ex Chapter 80

    Tin and articles thereof; except for:

    Manufacture:

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

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

    8001

    Unwrought tin

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

    8002 and 8007

    Tin waste and scrap; other articles of tin

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

    Chapter 81

    Other base metals; cermets; articles thereof:

       Other base metals, wrought; articles thereof

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

       Other

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

    ex Chapter 82

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

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

    8206

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

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

    8207

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

    Manufacture:

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

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

    8208

    Knives and cutting blades, for machines or for mechanical appliances

    Manufacture:

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

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

    ex 8211

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

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

    8214

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

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

    8215

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

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

    ex Chapter 83

    Miscellaneous articles of base metal; except for:

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

    ex 8302

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

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

    ex 8306

    Statuettes and other ornaments, of base metal

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

    ex Chapter 84

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

    Manufacture:

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

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

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

    ex 8401

    Nuclear fuel elements

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

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

    8402

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

    Manufacture:

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

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

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

    8403 and ex 8404

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

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

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

    8406

    Steam turbines and other vapour turbines

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

    8407

    Spark-ignition reciprocating or rotary internal combustion piston engines

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

    8408

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

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

    8409

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

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

    8411

    Turbo-jets, turbo-propellers and other gas turbines

    Manufacture:

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

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

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

    8412

    Other engines and motors

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

    ex 8413

    Rotary positive displacement pumps

    Manufacture:

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

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

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

    ex 8414

    Industrial fans, blowers and the like

    Manufacture:

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

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

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

    8415

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

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

    8418

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

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

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

    ex 8419

    Machines for wood, paper pulp, paper and paperboard industries

    Manufacture in which:

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

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

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

    8420

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

    Manufacture in which:

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

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

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

    8423

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

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

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

    8424

    Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines

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

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

    8425 to 8428

    Lifting, handling, loading or unloading machinery

    Manufacture in which:

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

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

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

    8429

    Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

       Road rollers

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

       Other

    Manufacture in which:

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

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

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

    8430

    Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

    Manufacture in which:

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

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

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

    ex 8431

    Parts suitable for use solely or principally with road rollers

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

    8439

    Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

    Manufacture in which:

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

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

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

    8441

    Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

    Manufacture in which:

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

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

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

    ex 8443

    Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)

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

    8444 to 8447

    Machines of these headings for use in the textile industry

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

    ex 8448

    Auxiliary machinery for use with machines of headings 8444 and 8445

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

    8452

    Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

       Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

    Manufacture in which:

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

       the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

       the thread-tension, crochet and zigzag mechanisms used are originating

       Other

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

    8456 to 8466

    Machine-tools and machines and their parts and accessories of headings 8456 to 8466, except for:

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

    ex 8456

    Water-jet cutting machines

    Manufacture:

       from materials of any heading, except that of the product and heading 8466, and

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

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

    ex 8466

    Parts of water-jet cutting machines

    Manufacture:

       from materials of any heading, except that of the product and heading 8456, and

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

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

    8470 to 8472

    Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

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

    8480

    Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

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

    8482

    Ball or roller bearings

    Manufacture:

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

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

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

    8484

    Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

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

    ex8485

    Machines for additive manufacturing:

       By paper pulp, paper, or paperboard deposit

    Manufacture in which:

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

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

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

       By metal deposit

       By wood, cork, bone, hard rubber, hard plastics or similar hard materials deposit

       Parts and accessories of machines for additive manufacturing by metal, metal carbides or cermets deposit

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

    ex 8486

       Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof

       Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof

       Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof

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

       Marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

       Moulds, injection or compression types

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

       Lifting, handing, loading or unloading machinery

    Manufacture in which:

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

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

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

    8487

    Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

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

    ex Chapter 85

    Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

    Manufacture:

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

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

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

    8501

    Electric motors and generators (excluding generating sets)

    Manufacture in which:

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

       within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex‑works price of the product

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

    8502

    Electric generating sets and rotary converters

    Manufacture in which:

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

       within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product

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

    ex 8504

    Power supply units for automatic data-processing machines

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

    8506

    Primary cells and primary batteries

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

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

    8507

    Electric accumulators, including separators therefore, whether or not rectangular (including square)

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

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

    8510

    Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

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

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

    8516

    Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers hair curlers, curling tong heaters) and hand-dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

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

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

    ex 8517

    Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528

    Manufacture in which:

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

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

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

    ex 8518

    Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

    Manufacture in which:

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

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

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

    8519

    Sound recording and sound reproducing apparatus

    Manufacture in which:

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

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

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

    8521

    Video recording or reproducing apparatus, whether or not incorporating a video tuner

    Manufacture in which:

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

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

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

    8522

    Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

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

    8523

       Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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

       Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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, and

       within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex‑works price of the product

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

       Matrices and masters for the production of discs, but excluding 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, and

       within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex‑works price of the product

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

       Proximity cards and “smart cards” with two or more electronic integrated circuits

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

       Smart cards” with one electronic integrated circuit

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

    or

    The operation of diffusion, in which integrated circuits are formed on a semi‑conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8524

    Flat panel display modules, whether or not incorporating touch-sensitive screen

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    8525

    Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and 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, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8526

    Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8527

    Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8528

       Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data‑processing system of heading 8471

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or 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, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8529

    Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    8531

    Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8535

    Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 V

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    8536

       Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       Connectors for optical fibres, optical fibre bundles or cables:

    – –    of plastics

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    – –    of ceramics

    Manufacture from materials of any heading, except that of the product

    – –    of copper

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

    8537

    Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    ex8539

    Light-emitting diode (LED) light sources:

       Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares

       Electric table, desk, bedside or floor-standing lamps:

       Lighting sets of a kind used for Christmas trees

       Other electric lamps and lighting fittings

       Parts

    Manufacture from materials of any heading except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    8541.51 to 8541.59

    Semiconductor-based transducers and other semiconductor devices

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    ex 8542

    Electronic integrated circuits:

       Monolithic integrated circuits

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

    or

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3

       Multichips which are 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

       Others

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    8544 100

    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 50 % of the ex-works price of the product

    8545

    Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8546

    Electrical insulators of any material

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8547

    Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8548

    Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:

       Electronic microassemblies

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

       Others

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8549

    Electrical and electronic waste and scrap

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    ex Chapter 86

    Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds; except for:

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8608

    Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    ex Chapter 87

    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    8709

    Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    8710

    Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    8711

    Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    ex 8712

    Bicycles without ball bearings

    Manufacture from materials of any heading, except those of heading 8714

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    8715

    Baby carriages and parts thereof

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    8716

    Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    ex Chapter 88

    Aircraft, spacecraft, and parts thereof; except for:

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    ex 8804

    Rotochutes

    Manufacture from materials of any heading, including other materials of heading 8804

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    8805

    Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    ex8806

    Unmanned aircraft with television cameras, digital cameras or 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, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    Chapter 89

    Ships, boats and floating structures

    Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    ex Chapter 90

    Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9001

    Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9002

    Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9004

    Spectacles, goggles and the like, corrective, protective or other

    Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

    ex 9005

    Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

    Manufacture:

       from materials of any heading, except that of the product,

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product; and

       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    ex 9006

    Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

    Manufacture:

       from materials of any heading, except that of the product,

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product, and

       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9007

    Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

    Manufacture:

       from materials of any heading, except that of the product,

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product, and

       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9011

    Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

    Manufacture:

       from materials of any heading, except that of the product,

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product, and

       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    ex 9014

    Other navigational instruments and appliances

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9015

    Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9016

    Balances of a sensitivity of 5 cg or better, with or without weights

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9017

    Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9018

    Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

       Dentists' chairs incorporating dental appliances or dentists' spittoons

    Manufacture from materials of any heading, including other materials of heading 9018

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       Other

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    9019

    Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    9020

    Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

    ex9021

    Materials for orthopaedic or fracture appliances and for dental fitting:

       Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

    Manufacture from materials of any heading, except that of the product

       Threaded articles and non-threaded articles of iron or steel, excluding coach screws, wood screws, screw hooks and screw rings, spring washers and other lock washers, rivets

    Manufacture from materials of any heading, except that of the product

       Articles of titanium

    Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product.

    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 9014, 9015, 9028 or 9032

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9027

    Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9028

    Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

       Parts and accessories

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       Other

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9029

    Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9030

    Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9031

    Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9032

    Automatic regulating or controlling instruments and apparatus

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9033

    Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    ex Chapter 91

    Clocks and watches and parts thereof; except for:

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    9105

    Other clocks

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9109

    Clock movements, complete and assembled

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       the value of all the non-originating materials used does not exceed the value of all the originating materials used

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9110

    Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

    Manufacture in which:

       the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

       within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9111

    Watch cases and parts thereof

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9112

    Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

    9113

    Watch straps, watch bands and watch bracelets, and parts thereof:

       Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       Other

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    Chapter 92

    Musical instruments; parts and accessories of such articles

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    Chapter 93

    Arms and ammunition; parts and accessories thereof

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    ex Chapter 94

    Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

    ex 9401 and ex 9403

    Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

    Manufacture from materials of any heading, except that of the product

    or

    Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:

    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

       the value of the cloth does not exceed 25 % of the ex-works price of the product, and

       all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

    9405

    Luminaires 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 from materials of any heading except that of the product

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    9406

    Prefabricated buildings

    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

    ex Chapter 95

    Toys, games and sports requisites; parts and accessories thereof; except for:

    Manufacture from materials of any heading, except that of the product

    ex 9503

    Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

    ex 9506

    Golf clubs and parts thereof

    Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

    ex Chapter 96

    Miscellaneous manufactured articles; except for:

    Manufacture from materials of any heading, except that of the product

    ex 9601 and ex 9602

    Articles of animal, vegetable or mineral carving materials

    Manufacture from "worked" carving materials of the same heading as the product

    ex 9603

    Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, 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 that 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:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

    9608

    Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

    Manufacture from materials of any heading, except that of the product. However, materials of subheading 9608 91 or 9608 99 may be used

    9609

    Pencils (other than pencils of heading 9608), crayons, pencils leads pastels, drawing charcoals, writing or drawing chalks and tailors' chalks

    Manufacture from materials of any heading

    9612

    Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

    Manufacture:

       from materials of any heading, except that of the product, and

       in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

    ex 9613

    Lighters with piezo-igniter

    Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

    ex 9614

    Smoking pipes and pipe bowls

    Manufacture from roughly shaped blocks

    9619

    Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

    9620

    Monopods, bipods, tripods and similar articles

    Manufacture from materials of any heading, except that of the product

    Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

    Chapter 97

    Works of art, collectors' pieces and antiques

    Manufacture from materials of any heading, except that of the product

    ANNEX 2

    APPENDIX 2A

    ADDENDUM TO THE LIST OF WORKING AND PROCESSING

    REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS

    IN ORDER THAT THE PRODUCT MANUFACTUREDCAN OBTAIN ORIGINATING STATUS

    NOTE 4

    1.    The following rules shall confer origin for products of Chapters 61 and 62 within the following annual quotas per country:

    (a)    For products of heading 6115 (Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted:

    Manufacture from materials of any heading except that of the product

    This rule shall confer origin to goods exported from Central America to the European Union within the following annual quotas per country:

    Country

    Units (pairs)

    Costa Rica

    4 000 000

    El Salvador

    2 500 000

    Honduras

    7 000 000

    Panama

    1 500 000

    (b)    For products of Chapters 61 and 62 specified in this sub-paragraph and in sub-paragraphs (c) and (d):

    Manufacture from materials of any heading except that of the product

    This rule shall confer origin to goods exported from Central America to the European Union within the following annual quotas per country:

    Country

    Units

    Year 1 (entry into force)

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Costa Rica

    7 000 000

    7 630 000

    8 260 000

    8 890 000

    9 520 000

    10 150 000

    El Salvador

    9 000 000

    10 157 500

    11 315 000

    12 472 500

    13 630 000

    14 787 500

    Guatemala

    7 000 000

    7 630 000

    8 260 000

    8 890 000

    9 520 000

    10 150 000

    Honduras

    54 750 000

    59 130 000

    63 510 000

    67 890 000

    72 270 000

    76 650 000

    Nicaragua

    8 750 000

    9 537 500

    10 325 000

    11 112 500

    11 900 000

    12 687 500

    Panama

    3 500 000

    3 815 000

    4 130 000

    4 445 000

    4 760 000

    5 075 000

    Total

    90 000 000

    97 900 000

    105 800 000

    113 700 000

    121 600 000

    129 500 000

    (c)    The quantities indicated under paragraph 1(b) above will be distributed as stated in the following tables below for Costa Rica, Guatemala, Honduras and Panama:

    COSTA RICA

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year

    7 000 000

    7 630 000

    8 260 000

    8 890 000

    9 520 000

    10 150 000

    610343

    200 000

    218 000

    236 000

    254 000

    272 000

    290 000

    610510

    600 000

    654 000

    708 000

    762 000

    816 000

    870 000

    610590

    120 000

    130 800

    141 600

    152 400

    163 200

    174 000

    610610

    450 000

    490 500

    531 000

    571 500

    612 000

    652 500

    610711

    235 000

    256 150

    277 300

    298 450

    319 600

    340 750

    610719

    70 000

    76 300

    82 600

    88 900

    95 200

    101 500

    610821

    47 000

    51 230

    55 460

    59 690

    63 920

    68 150

    610822

    25 000

    27 250

    29 500

    31 750

    34 000

    36 250

    610910

    1 860 000

    2 027 400

    2 194 800

    2 362 200

    2 529 600

    2 697 000

    611120

    200 000

    218 000

    236 000

    254 000

    272 000

    290 000

    611241

    50 000

    54 500

    59 000

    63 500

    68 000

    72 500

    611430

    30 000

    32 700

    35 400

    38 100

    40 800

    43 500

    611780

    20 000

    21 800

    23 600

    25 400

    27 200

    29 000

    ex 620140 101

    8 000

    8 720

    9 440

    10 160

    10 880

    11 600

    ex 620240 102

    15 000

    16 350

    17 700

    19 050

    20 400

    21 750

    620311

    350 000

    381 500

    413 000

    444 500

    476 000

    507 500

    620312

    350 000

    381 500

    413 000

    444 500

    476 000

    507 500

    620331

    175 000

    190 750

    206 500

    222 250

    238 000

    253 750

    620333

    265 000

    288 850

    312 700

    336 550

    360 400

    384 250

    620341

    500 000

    545 000

    590 000

    635 000

    680 000

    725 000

    620343

    520 000

    566 800

    613 600

    660 400

    707 200

    754 000

    620431

    175 000

    190 750

    206 500

    222 250

    238 000

    253 750

    620433

    165 000

    179 850

    194 700

    209 550

    224 400

    239 250

    620453

    30 000

    32 700

    35 400

    38 100

    40 800

    43 500

    620461

    70 000

    76 300

    82 600

    88 900

    95 200

    101 500

    620463

    280 000

    305 200

    330 400

    355 600

    380 800

    406 000

    621133

    45 000

    49 050

    53 100

    57 150

    61 200

    65 250

    621143

    45 000

    49 050

    53 100

    57 150

    61 200

    65 250

    621210

    100 000

    109 000

    118 000

    127 000

    136 000

    145 000

    GUATEMALA

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year

    7 000 000

    7 630 000

    8 260 000

    8 890 000

    9 520 000

    10 150 000

    610462

    1 050 000

    1 144 500

    1 239 000

    1 333 500

    1 428 000

    1 522 500

    610520

    3 500 000

    3 815 000

    4 130 000

    4 445 000

    4 760 000

    5 075 000

    620342

    1 050 000

    1 144 500

    1 239 000

    1 333 500

    1 428 000

    1 522 500

    620343

    700 000

    763 000

    826 000

    889 000

    952 000

    1 015 000

    620462

    700 000

    763 000

    826 000

    889 000

    952 000

    1 015 000

    HONDURAS

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year

    54 750 000

    59 130 000

    63 510 000

    67 890 000

    72 270 000

    76 650 000

    620520

    11 000 000

    11 880 000

    12 760 000

    13 640 000

    14 520 000

    15 400 000

    620530

    13 750 000

    14 850 000

    15 950 000

    17 050 000

    18 150 000

    19 250 000

    620590

    1 000 000

    1 080 000

    1 160 000

    1 240 000

    1 320 000

    1 400 000

    620630

    10 000 000

    10 800 000

    11 600 000

    12 400 000

    13 200 000

    14 000 000

    620640

    13 000 000

    14 040 000

    15 080 000

    16 120 000

    17 160 000

    18 200 000

    620690

    1 000 000

    1 080 000

    1 160 000

    1 240 000

    1 320 000

    1 400 000

    621210

    5 000 000

    5 400 000

    5 800 000

    6 200 000

    6 600 000

    7 000 000

    PANAMA

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year

    3 500 000

    3 815 000

    4 130 000

    4 445 000

    4 760 000

    5 075 000

    610322

    40 000

    43 600

    47 200

    50 800

    54 400

    58 000

    610422

    40 000

    43 600

    47 200

    50 800

    54 400

    58 000

    610610

    140 000

    152 600

    165 200

    177 800

    190 400

    203 000

    610821

    770 000

    839 300

    908 600

    977 900

    1 047 200

    1 116 500

    610910

    1 100 000

    1 199 000

    1 298 000

    1 397 000

    1 496 000

    1 595 000

    611020

    800 000

    872 000

    944 000

    1 016 000

    1 088 000

    1 160 000

    611120

    50 000

    54 500

    59 000

    63 500

    68 000

    72 500

    620322

    10 000

    10 900

    11 800

    12 700

    13 600

    14 500

    620342

    200 000

    218 000

    236 000

    254 000

    272 000

    290 000

    620343

    100 000

    109 000

    118 000

    127 000

    136 000

    145 000

    620520

    100 000

    109 000

    118 000

    127 000

    136 000

    145 000

    620630

    100 000

    109 000

    118 000

    127 000

    136 000

    145 000

    620920

    50 000

    54 500

    59 000

    63 500

    68 000

    72 500

    At the request of a Republic of the CA Party and when an agreement is reached with the EU Party, the yearly quantities assigned to each subheading of Chapters 61 and 62 indicated may be modified.

    (d)    The quantities indicated under paragraph 1(b) above will be distributed for El Salvador and Nicaragua as stated in the following tables below. El Salvador and Nicaragua may distribute these quantities between the subheadings indicated in the following tables within the caps indicated therein for each individual subheading.

    EL SALVADOR

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year (global quota per year, caps per subheading)

    9 000 000

    10 157 500

    11 315 000

    12 472 500

    13 630 000

    14 787 500

    610220

    495 000

    534 600

    574 200

    613 800

    653 400

    693 000

    610230

    770 000

    831 600

    893 200

    954 800

    1 016 400

    1 078 000

    610422

    220 000

    237 600

    255 200

    272 800

    290 400

    308 000

    610442

    220 000

    237 600

    255 200

    272 800

    290 400

    308 000

    610443

    440 000

    475 200

    510 400

    545 600

    580 800

    616 000

    610444

    220 000

    237 600

    255 200

    272 800

    290 400

    308 000

    610462

    990 000

    1 069 200

    1 148 400

    1 227 600

    1 306 800

    1 386 000

    610463

    330 000

    356 400

    382 800

    409 200

    435 600

    462 000

    620230

    440 000

    475 200

    510 400

    545 600

    580 800

    616 000

    620240

    880 000

    950 400

    1 020 800

    1 091 200

    1 161 600

    1 232 000

    620342

    550 000

    594 000

    638 000

    682 000

    726 000

    770 000

    620520

    825 000

    891 000

    957 000

    1 023 000

    1 089 000

    1 155 000

    620530

    1 100 000

    1 188 000

    1 276 000

    1 364 000

    1 452 000

    1 540 000

    620711

    550 000

    594 000

    638 000

    682 000

    726 000

    770 000

    620719

    440 000

    475 200

    510 400

    545 600

    580 800

    616 000

    620721

    800 000

    864 000

    928 000

    992 000

    1 056 000

    1 120 000

    620722

    550 000

    594 000

    638 000

    682 000

    726 000

    770 000

    620791

    385 000

    415 800

    446 600

    477 400

    508 200

    539 000

    620799

    220 000

    237 600

    255 200

    272 800

    290 400

    308 000

    620821

    220 000

    237 600

    255 200

    272 800

    290 400

    308 000

    620822

    440 000

    475 200

    510 400

    545 600

    580 800

    616 000

    620891

    660 000

    712 800

    765 600

    818 400

    871 200

    924 000

    620892

    275 000

    297 000

    319 000

    341 000

    363 000

    385 000

    621210

    990 000

    1 069 200

    1 148 400

    1 227 600

    1 306 800

    1 386 000

    NICARAGUA

    HS

    Year 1

    Year 2

    Year 3

    Year 4

    Year 5

    From year 6

    Total Units per year (global quota per year, caps per subheading)

    8 750 000

    9 537 500

    10 325 000

    11 112 500

    11 900 000

    12 687 500

    610423

    50 000

    54 000

    58 000

    62 000

    66 000

    70 000

    610442

    195 000

    210 600

    226 200

    241 800

    257 400

    273 000

    610443

    75 000

    81 000

    87 000

    93 000

    99 000

    105 000

    610453

    30 000

    32 400

    34 800

    37 200

    39 600

    42 000

    610463

    300 000

    324 000

    348 000

    372 000

    396 000

    420 000

    610510

    770 000

    831 600

    893 200

    954 800

    1 016 400

    1 078 000

    610610

    590 000

    637 200

    684 400

    731 600

    778 800

    826 000

    610620

    400 000

    432 000

    464 000

    496 000

    528 000

    560 000

    610711

    3 590 000

    3 877 200

    4 164 400

    4 451 600

    4 738 800

    5 026 000

    610712

    530 000

    572 400

    614 800

    657 200

    699 600

    742 000

    610822

    2 780 000

    3 002 400

    3 224 800

    3 447 200

    3 669 600

    3 892 000

    610910

    3 890 000

    4 201 200

    4 512 400

    4 823 600

    5 134 800

    5 446 000

    610990

    1 000 000

    1 080 000

    1 160 000

    1 240 000

    1 320 000

    1 400 000

    620323

    50 000

    54 000

    58 000

    62 000

    66 000

    70 000

    620342

    1 000 000

    1 080 000

    1 160 000

    1 240 000

    1 320 000

    1 400 000

    620343

    470 000

    507 600

    545 200

    582 800

    620 400

    658 000

    620443

    245 000

    264 600

    284 200

    303 800

    323 400

    343 000

    620444

    140 000

    151 200

    162 400

    173 600

    184 800

    196 000

    620462

    1 370 000

    1 479 600

    1 589 200

    1 698 800

    1 808 400

    1 918 000

    620463

    350 000

    378 000

    406 000

    434 000

    462 000

    490 000

    620520

    330 000

    356 400

    382 800

    409 200

    435 600

    462 000

    620711

    365 000

    394 200

    423 400

    452 600

    481 800

    511 000

    620719

    55 000

    59 400

    63 800

    68 200

    72 600

    77 000

    620721

    95 000

    102 600

    110 200

    117 800

    125 400

    133 000

    620722

    20 000

    21 600

    23 200

    24 800

    26 400

    28 000

    620791

    160 000

    172 800

    185 600

    198 400

    211 200

    224 000

    620821

    100 000

    108 000

    116 000

    124 000

    132 000

    140 000

    620822

    90 000

    97 200

    104 400

    111 600

    118 800

    126 000

    620891

    10 000

    10 800

    11 600

    12 400

    13 200

    14 000

    620892

    10 000

    10 800

    11 600

    12 400

    13 200

    14 000

    621210

    30 000

    32 400

    34 800

    37 200

    39 600

    42 000

    621220

    500 000

    540 000

    580 000

    620 000

    660 000

    700 000

    621230

    20 000

    21 600

    23 200

    24 800

    26 400

    28 000

    621290

    1 000 000

    1 080 000

    1 160 000

    1 240 000

    1 320 000

    1 400 000

    2.    After the period of five years referred to in paragraph 1(b), the Parties shall review the system of quotas, with respect in particular to the quantities and their distribution. The Parties shall assess the feasibility of agreeing on new annual increase rates for subsequent years as well as its distribution between the products of Chapters 61 and 62.

    (1)    See introductory Note 8.
    (2)    See introductory Note 8.
    (3)    See introductory Note 8.
    (4)    See introductory Note 8.
    (5)    See introductory Note 8.
    (6)    See introductory Note 8.
    (7)    See introductory Note 8.
    (8)    See introductory Note 8.
    (9)    See Note 1 in Appendix 2A for heading ex 1604.
    (10)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (11)    For the special conditions relating to "specific processes", see Introductory Note 7.2.
    (12)    For the special conditions relating to "specific processes", see Introductory Note 7.2.
    (13)    For the special conditions relating to "specific processes", see Introductory Note 7.2.
    (14)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (15)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (16)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (17)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (18)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (19)    For special conditions relating to products made of a mixture of textile materials, see introductory Note5.
    (20)    Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
    (21)    A "group" is regarded as any part of the heading separated from the rest by a semicolon.
    (22)    For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    (23)    In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
    (24)    In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
    (25)    In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
    (26)    See Note 2 in Appendix 2A for heading 3920.
    (27)    See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823.
    (28)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (29)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (30)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (31)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (32)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (33)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (34)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (35)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (36)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (37)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (38)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (39)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (40)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (41)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (42)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (43)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (44)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (45)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (46)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (47)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (48)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (49)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (50)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (51)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (52)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (53)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (54)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (55)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (56)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (57)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (58)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (59)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (60)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (61)    The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
    (62)    The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
    (63)    The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
    (64)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (65)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (66)    See Note 4 in Appendix 2A for specific subheadings of Chapter 61.
    (67)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (68)    See Introductory Note 6.
    (69)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (70)    See Note 4 in Appendix 2A for specific subheadings of Chapter 62.
    (71)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (72)    See Introductory Note 6.
    (73)    See Introductory Note 6.
    (74)    See Introductory Note 6.
    (75)    See Introductory Note 6.
    (76)    See Introductory Note 6.
    (77)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (78)    See Introductory Note 6.
    (79)    See Introductory Note 6.
    (80)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (81)    See Introductory Note 6.
    (82)    See Introductory Note 6.
    (83)    See Introductory Note 6.
    (84)    See Introductory Note 6.
    (85)    See Introductory Note 6.
    (86)    See Introductory Note 6.
    (87)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (88)    See Introductory Note 6.
    (89)    For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
    (90)    See Introductory Note 6.
    (91)    For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
    (92)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (93)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (94)    See Introductory Note 6.
    (95)    For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
    (96)    See Introductory Note 6.
    (97)    See Introductory Note 6.
    (98)    SEMII – Semiconductor Equipment and Materials Institute Incorporated.
    (99)    See Note 5 in Appendix 2A for subheading 7607.20.
    (100)    See Note 6 in Appendix 2A for subheadings 8544.30, 8544.42, 854449, and 8544.60.
    (101)    Ex 620140 : Overcoats, raincoats, car coats, capes, cloaks and similar articles of man made fibres
    (102)    Ex 620140 : Overcoats, raincoats, car coats, capes, cloaks and similar articles of man made fibres
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