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Document 22020D0425

Decision No 1/2020 of the EPA Committee of 14 January 2020 amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part [2020/425]

OJ L 93, 27.3.2020, p. 1–194 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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ELI: http://data.europa.eu/eli/dec/2020/425/oj

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27.3.2020

Official Journal of the European Union

L 93/1

DECISION No 1/2020 OF THE EPA COMMITTEE

of 14 January 2020

amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part [2020/425]

THE EPA COMMITTEE,

Having regard to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (1) (‘the Agreement’), and in particular Article 13 thereto;

Having regard to Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Agreement, and in particular Article 44 thereto;

Whereas:

(1)	In accordance with Article 13 of the Agreement, the EPA Committee may decide to amend the provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘the Protocol’) with a view to their further simplification.

(2)	The Parties have agreed to make a corrigendum to Article 6(2) of the Protocol concerning the definition of the terms ‘their vessels’ and ‘their factory ships’.

(3)	The Parties have agreed to introduce a new Article 13 entitled ‘Accounting segregation’, in order to allow economic operators to save costs by using that method of managing stocks.

(4)

The Parties have agreed to replace the provision on ‘Direct Transport’ by a new one entitled ‘Non-alteration’, in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country.

(5)	The Parties have agreed to introduce a new Article 17 of the Protocol, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores.

(6)	The Parties have agreed to amend the Article on proof of origin, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements.

(7)

Amendments were introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System). As those amendments were not intended to change the rules of origin, it is necessary, in order to maintain the status quo, that Annex II to the Protocol is amended accordingly.

(8)	Following the accession of Croatia to the Union, it is necessary to make changes in Annex IV to the Protocol to introduce the Croatian-language version of the statement of Annex IV.

(9)	Amendments were introduced in the list of overseas countries and territories contained in Annex IX to the Protocol. Therefore, in order to reflect those changes it is necessary to amend that Annex accordingly.

(10)	In view of the number of changes to be made to the Protocol and the Annexes thereto, clarity requires it to be replaced in its entirety,

HAS ADOPTED THIS DECISION:

Article 1

The text of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part is hereby replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter into force on 31 March 2020.

Done at Viktoria, Seychelles, 14 January 2020.

For the EPA Committee

Dillum HAYMANDOYAL

ESA Co-Chair

Cécile BILLAUX

EU Co-Chair

(1) OJ L 111, 24.4.2012, p. 2.

ANNEX

‘PROTOCOL 1

Concerning the definition of the concept of “originating products” and methods of administrative cooperation

INDEX

TITLE I

GENERAL PROVISIONS

Articles

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Articles

General requirements

Cumulation in the Community

Cumulation in the ESA States

Cumulation with neighbouring developing countries

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

10.

Accessories, spare parts and tools

11.

Sets

12.

Neutral elements

13.

Accounting segregation

TITLE III

TERRITORIAL REQUIREMENTS

Articles

14.

Principle of territoriality

15.

Non-alteration

16.

Exhibitions

17.

Shipment of sugar

TITLE IV

PROOF OF ORIGIN

Articles

18.

General requirements

19.

Procedure for the issue of a movement certificate EUR.1

20.

Movement certificates EUR.1 issued retrospectively

21.

Issue of a duplicate movement certificate EUR.1

22.

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

23.

Conditions for making out an invoice declaration

24.

Approved exporter

25.

Validity of proof of origin

26.

Transit procedure

27.

Submission of proof of origin

28.

Importation by instalments

29.

Exemptions from proof of origin

30.

Information procedure for cumulation purposes

31.

Supporting documents

32.

Preservation of proof of origin and supporting documents

33.

Discrepancies and formal errors

34.

Amounts expressed in euro

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Articles

35.

Administrative conditions for products to benefit from the Agreement

36.

Notification by customs authorities of the Parties

37.

Mutual assistance

38.

Verification of proof of origin

39.

Verification of suppliers’ declarations

40.

Dispute settlement

41.

Penalties

42.

Free zones

43.

Customs Cooperation Committee

44.

Derogations

TITLE VI

CEUTA AND MELILLA

Articles

45.

Special conditions

TITLE VII

FINAL PROVISIONS

Articles

46.

Amendments to the Protocol

47.

Annexes

48.

Implementation of the Protocol

ANNEXES

ANNEX I

Introductory notes to the list in Annex II

ANNEX II

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

ANNEX II(a)

Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status accordingly to Article 7(2)

ANNEX III

Form for movement certificate

ANNEX IV

Invoice declaration

ANNEX V A

Supplier declaration for products having preferential origin status

ANNEX V B

Supplier declaration for products not having preferential origin status

ANNEX VI

Information certificate

ANNEX VII

Form for application for a derogation

ANNEX VIII

Neighbouring developing countries

ANNEX IX

Overseas countries and territories

ANNEX X

Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable

ANNEX XI

Other ACP States

ANNEX XII

Products originating in South Africa excluded from cumulation provided for in Article 4

ANNEX XIII

Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)	“manufacture” means any kind of working or processing including assembly or specific operations;

(b)	“material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c)	“product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d)	“goods” means both materials and products;

(e)	“customs value” means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f)

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

(g)	“value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States;

(h)	“value of originating materials” means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;

(i)

“value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;

(j)	“chapters” and “headings” mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as “the Harmonized System” or “HS”;

(k)	“classified” refers to the classification of a product or material under a particular heading;

(l)	“consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m)	“territories” includes territorial waters;

(n)	“OCTs” means the Overseas Countries and Territories as defined in Annex IX;

(o)	“other ACP States” means all the ACP States in exception of the ESA States.

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

1. For the purpose of the ESA-EU Economic Partnership Agreement, hereinafter referred to as “the Agreement” the following products shall be considered as originating in the Community:

(a)	products wholly obtained in the Community within the meaning of Article 6 of this Protocol;

(b)	products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.

2. For the purpose of the Agreement, the following products shall be considered as originating in an ESA State:

(a)	products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol;

(b)	products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.

Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in an ESA State, in the other ACP States or in the OCTs, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the Community.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.

5. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(a)	the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;

(b)	materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and

(c)

the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively.

Article 4

Cumulation in the ESA States

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that ESA State.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.

5. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(a)	the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;

(b)	materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and

(c)

the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.

8. This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.

Article 5

Cumulation with neighbouring developing countries

At the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:

(a)	the working or processing carried out in the ESA State exceeds the operations listed in Article 8;

(b)

the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee.

For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.

Article 6

Wholly obtained products

1. The following shall be considered as wholly obtained in an ESA State or in the Community:

(a)	mineral products extracted from their soil or from their seabed;

(b)	fruit and vegetable products harvested there;

(c)	live animals born and raised there;

(d)	products from live animals raised there;

(e)

(i)	products obtained by hunting or fishing conducted there;

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

(f)	products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of an ESA State by their vessels;

(g)	products made aboard their factory ships exclusively from products referred to in (f);

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

(i)	waste and scrap resulting from manufacturing operations conducted there;

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

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

2. The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a)	which are registered in an EC Member State or in an ESA State;

(b)	which sail under the flag of an EC Member State or of an ESA State;

(c)

which meet one of the following conditions:

(i)	they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State; or

(ii)

they are owned by companies

—	which have their head office and their main place of business in an EC Member State or in an ESA State, and

—	which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.

3. Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as “their vessels” to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.

4. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).

Article 7

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.

3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in either list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) should not be used in the manufacture of a given product may nevertheless be used, provided that:

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

(b)	any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

6. Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.

Article 8

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 7 are satisfied:

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

(b)	breaking-up and assembly of packages;

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

(d)	ironing or pressing of textiles;

(e)	simple painting and polishing operations;

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

(g)	operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h)	peeling, stoning and shelling of fruits, nuts and vegetables;

(i)	sharpening, simple grinding or simple cutting;

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

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

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

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

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

(o)	a combination of two or more operations specified in (a) to (n);

(p)	slaughter of animals.

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

Article 9

Unit of qualification

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

Accordingly, it follows that:

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

(b)	when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

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

Article 10

Accessories, spare parts and tools

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

Article 11

Sets

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

Article 12

Neutral elements

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

(a)	energy and fuel;

(b)	plant and equipment;

(c)	machines and tools;

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

Article 13

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation” method (hereinafter referred to as the “method”) to be used for managing such stocks.

2. The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701 12, 1701 13, 1701 14 of the Harmonized System, which are being physically combined or mixed in an ESA State or in the Community before exportation to the Community and respectively to the ESA States.

3. The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA State(s) or in the Community is the same as that which would have been obtained had there been physical segregation of the stocks.

4. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.

5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.

6. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.

TITLE III

TERRITORIAL REQUIREMENTS

Article 14

Principle of territoriality

1. Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.

2. Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a)	the returning goods are the same goods as those exported; and

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

Article 15

Non-alteration

1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.

2. Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.

3. Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.

4. In the case of doubt as to whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.

Article 16

Exhibitions

1. Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)	an exporter has consigned these products from an ESA State or from the Community to the country in which the exhibition is held and has exhibited them there;

(b)	the products have been sold or otherwise disposed of by that exporter to a person in an ESA State or in the Community;

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

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

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

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

Article 17

Shipment of sugar

Shipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701,12, 1701,13 and 1701,14 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State.

TITLE IV

PROOF OF ORIGIN

Article 18

General requirements

1. Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, benefit from the provisions of the Agreement upon submission of either:

(a)	a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b)

in the cases specified in Article 23(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

3. Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1(a) and (b), shall cease to apply.

4. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.

Article 19

Procedure for the issue of a movement certificate EUR.1

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

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

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

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.

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

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

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

Article 20

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

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

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

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

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

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

“ISSUED RETROSPECTIVELY”.

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

Article 21

Issue of a duplicate movement certificate EUR.1

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

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

“DUPLICATE”.

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

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

Article 22

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

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

Article 23

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 18(1)(b) may be made out:

(a)	by an approved exporter within the meaning of Article 24; or

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

2. An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.

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

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

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 24 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

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

Article 24

Approved exporter

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

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

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

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

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

Article 25

Validity of proof of origin

1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

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

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

Article 26

Transit procedure

When the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:

—	the word “transit”,

—	the name of the country of transit,

—	the official stamp, a specimen of which has been made available to the European Commission, in conformity with Article 36,

—	date of the endorsements.

Article 27

Submission of proof of origin

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

Article 28

Importation by instalments

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

Article 29

Exemptions from proof of origin

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

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

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

Article 30

Information procedure for cumulation purposes

1. When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCTs or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.

2. When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCTs shall be given by the supplier’s declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the Community from which the materials came.

3. A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.

4. The supplier’s declaration may be made out on a preprinted form.

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

6. The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

7. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.

8. Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.

Article 31

Supporting documents

The documents referred to in Articles 19(3) and 23(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol may consist, inter alia, of the following:

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

(b)	documents proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;

(c)

documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;

(d)	movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.

Article 32

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 19(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 23(3).

3. The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 30(7).

4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 19(2).

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

Article 33

Discrepancies and formal errors

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

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

Article 34

Amounts expressed in euro

1. For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

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

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

5. The amounts expressed in euro shall be reviewed by the Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 35

Administrative conditions for products to benefit from the Agreement

1. Products originating within the meaning of this Protocol in the ESA States or in the Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.

2. The contracting Parties shall undertake to put in place:

(a)	the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5;

(b)	the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.

It shall make the notifications referred to in Article 36.

Article 36

Notification by customs authorities of the Parties

1. The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.

2. The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.

3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 37

Mutual assistance

1. In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.

2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.

Article 38

Verification of proof of origin

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

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

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

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

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an ESA State, in the Community or in one of the other countries referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.

6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7. Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.

Article 39

Verification of suppliers’ declarations

1. Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2. The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made. A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

3. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

4. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.

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

Article 40

Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 41

Penalties

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

Article 42

Free zones

1. The ESA States and the Community shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.

Article 43

Customs Cooperation Committee

1. A Customs Cooperation Committee, hereinafter referred to as “the Committee”, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.

2. The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.

3. The Committee shall take decisions on cumulation under the conditions laid down in Article 5.

4. The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.

5. The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.

6. The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.

Article 44

Derogations

1. Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as “the Committee”, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.

2. In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:

—	description of the finished product,

—	nature and quantity of materials originating in a third country,

—	nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there,

—	manufacturing processes,

—	value added,

—	number of employees in the enterprise concerned,

—	anticipated volume of exports to the Community,

—	other possible sources of supply for raw materials,

—	reasons for the duration requested in the light of efforts made to find new sources of supply,

—	other observations.

The same rules shall apply to any requests for extension. The Committee may modify the form.

3. The examination of requests shall in particular take into account:

(a)	the level of development or the geographical situation of the ESA State or States concerned;

(b)	cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;

(c)	specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment program would enable these rules to be satisfied by stages.

4. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.

5. In addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to:

(a)	the economic and social impact of the decision to be taken especially in respect of employment;

(b)	the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.

6. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.

7. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.

8. Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8 000 tonnes for canned tuna and within an annual quota of 2 000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.

9. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.

10.

(a)	The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
(b)	The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ESA State or States concerned submit, three months before the end of each period, a proof that they are still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
(c)	In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

TITLE VI

CEUTA AND MELILLA

Article 45

Special conditions

1. The term “Community” used in this Protocol does not cover Ceuta and Melilla. The term “products originating in the Community” does not cover products originating in Ceuta and Melilla.

2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.

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

4. Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.

5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.

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

TITLE VII

FINAL PROVISIONS

Article 46

Amendments to the Protocol

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

Article 47

Annexes

The Annexes to this Protocol shall form an integral part thereof.

Article 48

Implementation of the Protocol

The Community and the ESA States shall each take the steps necessary to implement this Protocol.

‘ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 7 of the Protocol.

Note 2:

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

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

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

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

Note 3:

The provisions of Article 7 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ESA States.

Example:

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

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

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

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

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

Example:

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

Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).

Example:

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

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

Example:

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

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

Note 4:

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

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

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

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

Note 5:

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

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

The following are the basic textile materials:

—

silk,

—

wool,

—	coarse animal hair,

—	fine animal hair,

—	horsehair,

—

cotton,

—	paper-making materials and paper,

—

flax,

—	true hemp,

—	jute and other textile bast fibres,

—	sisal and other textile fibres of the genus Agave,

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

—	synthetic man-made filaments,

—	artificial man-made filaments,

—	current conducting filaments,

—	synthetic man-made staple fibres of polypropylene,

—	synthetic man-made staple fibres of polyester,

—	synthetic man-made staple fibres of polyamide,

—	synthetic man-made staple fibres of polyacrylonitrile,

—	synthetic man-made staple fibres of polyimide,

—	synthetic man-made staple fibres of polytetrafluoroethylene,

—	synthetic man-made staple fibres of polyphenylene sulphide,

—	synthetic man-made staple fibres of polyvinyl chloride,

—	other synthetic man-made staple fibres,

—	artificial man-made staple fibres of viscose,

—	other artificial man-made staple fibres,

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

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

—

products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

—	other products of heading No 5605.

Example:

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

Example:

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

Example:

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

Example:

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

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

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

Note 6:

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

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

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

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

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

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

Note 7:

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

(a)	vacuum distillation;

(b)	redistillation by a very thorough fractionation process (2);

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerization;

(h)	alkylation;

(i)	isomerization.

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

(a)	vacuum distillation;

(b)	redistillation by a very thorough fractionation process;

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerization;

(h)	alkylation;

(i)	isomerization;

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

(k)	in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;

(l)

in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

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

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

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

‘ANNEX II

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

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

HS heading No

(1)

Description of product

(2)

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

(3) or (4)

Chapter 01

Live animals

All the animals of Chapter 1 used must be wholly obtained

Chapter 02

Meat and edible meat offal

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

ex Chapter 03

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

All the materials of Chapter 3 used must be wholly obtained

0304

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

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

0305

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

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

ex 0306

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

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

ex 0307

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

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

ex 0308

Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

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

ex Chapter 04

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

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

0403

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

Manufacture in which:

—	all the materials of Chapter 4 used must be wholly obtained,

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

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

ex Chapter 05

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

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

ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 06

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

Manufacture in which:

—	all the materials of Chapter 6 used must be wholly obtained,

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

Chapter 07

Edible vegetables and certain roots and tubers

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

Chapter 08

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

—	all the fruit and nuts used must be wholly obtained,

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

ex Chapter 09

Coffee, tea, maté and spices; except for:

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

0901

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

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

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

ex Chapter 11

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

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

ex 1106

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

Drying and milling of leguminous vegetables of heading No 0708

ex Chapter 12

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

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

ex 1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled, or frozen, whether or not cut, crushed or powdered:

ex 1211 90

Other plants and parts of plants, incl. seeds and fruits, (excl. ginseng roots, coca leaf, poppy straw, ephedra and tonquin beans)

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

1301

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

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

1302

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

Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

Other

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

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

ex Chapter 15

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

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

1501

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

Fats from bones or waste

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

Other

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

1502

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

Fats from bones or waste

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

Other

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

1504

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

Solid fractions

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

Other

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

1506

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

Solid fractions

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

Other

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

1507 to 1515

Vegetable oils and their fractions:

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

Solid fractions, except for that of jojoba oil

Other

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

Manufacture from other materials of heading Nos 1507 to 1515

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

1516

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

Manufacture in which:

—	all the materials of Chapter 2 used must be wholly obtained,

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

1517

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

Manufacture in which:

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

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

ex Chapter 16

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

Manufacture from animals of Chapter 1

1604 and 1605

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

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

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

ex Chapter 17

Sugars and sugar confectionery; except for:

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

ex 1701

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

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

1702

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

Chemically pure maltose and fructose

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

Other sugars in solid form, flavoured or coloured

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

Other

Manufacture in which all the materials used must already be originating

ex 1703

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

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

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture in which:

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

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

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

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

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

1901

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

Malt extract

Manufacture from cereals of Chapter 10

Other

Manufacture in which:

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

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

1902

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

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

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

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

Manufacture in which:

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

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

1903

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

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

1904

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

Manufacture:

—	from materials not classified within heading No 1806 ;

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

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

1905

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

Manufacture from materials of any heading except those of Chapter 11

ex Chapter 20

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

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

ex 2001

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

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

ex 2004 and ex 2005

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

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

2006

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

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

2007

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

Manufacture in which:

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

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

ex 2008

Nuts, not containing added sugar or spirit

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

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

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

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

Manufacture in which:

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

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

2009

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

Manufacture in which:

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

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

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2101

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

Manufacture in which:

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

—	all the chicory used must be wholly obtained

2103

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

Sauces and preparations therefor; mixed condiments and mixed seasonings

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

Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

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

2106

Food preparations not elsewhere specified or included

Manufacture in which:

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

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

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture in which:

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

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

2202

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

Manufacture in which:

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

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

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

2207 2208

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

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

Manufacture:

—	using materials not classified in headings 2207 or 2208 ,

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

Manufacture:

—	from materials not classified within heading Nos 2207 or 2208 ,

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

ex Chapter 23

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

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

ex 2301

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

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

ex 2303

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

Manufacture in which all the maize used must be wholly obtained

ex 2306

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

Manufacture in which all the olives used must be wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

—	all the materials of Chapter 3 used must be wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

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

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

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

ex 2504

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

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

ex 2515

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

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

ex 2516

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

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

ex 2518

Calcined dolomite

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

ex Chapter 27

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

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

ex 2707

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

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

Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

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

Operations of refining and/or one or more specific process(es) (4)

2711

Petroleum gases and other gaseous hydrocarbons

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

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) (5)

2713

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

Operations of refining and/or one or more specific process(es) (6)

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) (7)

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) (5)

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex 2852

Mercury compounds of Internal ethers, cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

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

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

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

Manufacture 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

Mercury compounds of 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 Nos 2932 , 2933 and 2934 used may not exceed 20 % of the ex-works price of the product

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

Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds

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

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

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

ex Chapter 29

Organic chemicals; except for:

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (8)

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) (9)

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

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

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

2915

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

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

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

ex 2932

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

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

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

Manufacture 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

ex 2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

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

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

ex 2934

Nucleic acids and their salts; other heterocyclic compounds

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

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

Ex29 37

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:

Other heterocyclic compounds with nitrogen hetero-atom(s) only

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

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

Other nucleic acids and their salts; other heterocyclic compounds

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

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

Ex29 39 11

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

2939 80

Alkaloids of non-vegetal origin

Heterocyclic compounds with nitrogen hetero-atom(s) only

Nucleic acids and their salts; other heterocyclic compounds

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

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

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

ex Chapter 30

Pharmaceutical products; except for:

ex 3002

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

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

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

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

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

Other:

human blood

animal blood prepared for therapeutic or prophylactic uses

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

haemoglobin, blood globulins and serum globulins

other

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

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 No 3002 , 3005 or 3006 ):

Obtained from amikacin of heading No 2941

Other

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

Manufacture in which:

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

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

ex 3006

Appliances identifiable for ostomy use made of plastic

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

Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:

Made of plastic:

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

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

Other

Made of fabrics

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

Manufacture in which:

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

—	the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (10)

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (10)

Manufacture from yarn (11)

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

3006 70

Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments

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

ex 3006 92

Waste pharmaceuticals:

Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 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

ex Chapter 31

Fertilisers; except for:

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

ex 3105

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

sodium nitrate

calcium cyanamide

potassium sulphate

magnesium potassium sulphate

Manufacture in which:

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

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

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

ex Chapter 32

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

Manufacture in which 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 (12)

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

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

ex Chapter 33

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

Manufacture in which 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” (13) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 34

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

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

ex 3403

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

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

3404

Artificial waxes and prepared waxes:

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

Other

Manufacture from materials of any heading, except:

—	hydrogenated oils having the character of waxes of heading No 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 No 3823 ,

—	materials of heading No 3404

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

ex Chapter 35

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

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

3505

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

Starch ethers and esters

Manufacture from materials of any heading, including other materials of heading No 3505

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

Other

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

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

Chapter 36

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

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

ex Chapter 37

Photographic or cinematographic goods; except for:

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

3701

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

Instant print film for colour photography, in packs

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

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

Other

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

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

3702

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

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

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

3704

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

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

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

ex 3801

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

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or 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 No 3811 used does not exceed 50 % of the ex-works price of the product

Other

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

3812

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

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

3818

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

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

3819

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

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

3820

Anti-freezing preparations and prepared de-icing fluids

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

ex 3821

Prepared culture media for the 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 and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006

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

3823

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

Industrial monocarboxylic fatty acids, acid oils from refining

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

Industrial fatty alcohols

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

3824

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

The following of this heading:

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

Naphthenic acids, their water insoluble salts and their esters

Sorbitol other than that of heading No 2905

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

ex 3825

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

Clinical waste: surgical gloves, mittens and mitts

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

Syringes, needles, catheters, cannulae and the like

Manufacture in which:

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

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

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

3826

Biodiesel and mixtures thereof, 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

3901 to 3915

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

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

Manufacture in which:

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

—	the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (15)

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

Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (15)

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

ex 3907

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

Polyester

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

3912

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

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

3916 to 3921

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

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

Other:

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

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

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

Manufacture in which:

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

—	the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (17)

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

Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (18)

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

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

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

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

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

ex 3920

Ionomer sheet or film

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

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

Sheets of regenerated cellulose, polyamides or polyethylene

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

ex 3921

Foils of plastic, metallized

Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (19)

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

3922 to 3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

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

4012

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

Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs, without wool on

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

4104 to 4106

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

Retanning of pre-tanned leather

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

4107

Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 :

Retanning of pre-tanned leather

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

ex 4114

Patent leather and patent laminated leather; metallized leather

Manufacture from leather of heading Nos 4104 to 4107 , 4112 or 4113 , provided its value does not exceed 50 % of the ex-works price of the product

Chapter 42

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

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex 4302

Tanned or dressed furskins, assembled:

Plates, crosses and similar forms

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

Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

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

Planing, sanding or finger-jointing

ex 4408

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

Splicing, planing, sanding or finger-jointing

ex 4409

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

Sanded or finger-jointed

Sanding or finger-jointing

Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and similar 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 in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear

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

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading No 4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

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

Manufacture from paper-making materials of Chapter 47

4817

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

Manufacturing in which:

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

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

ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 4819

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

Manufacture in which:

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

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

ex 4820

Letter pads

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

ex 4823

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

Manufacture from paper-making materials of Chapter 47

ex Chapter 49

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

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

4909

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

Manufacture from materials not classified within heading Nos 4909 or 4911

4910

Calendars of any kind, printed, including calendar blocks:

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

Manufacture in which:

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

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

Other

Manufacture from materials not classified in heading Nos 4909 or 4911

ex Chapter 50

Silk; except for:

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

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and 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 (20):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5007

Woven fabrics of silk or of silk waste:

Manufacture from yarn (21)

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

ex Chapter 51

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

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

5106 to 5110

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

Manufacture from (21):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5111 to 5113

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

Manufacture from yarn (22)

ex Chapter 52

Cotton; except for:

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

5204 to 5207

Yarn and thread of cotton

Manufacture from (23):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5208 to 5212

Woven fabrics of cotton

Manufacture from yarn (23)

ex Chapter 53

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

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

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (24):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5309 to 5311

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

Manufacture from yarn (24)

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (24)

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5407 and 5408

Woven fabrics of man-made filament yarn:

Manufacture from yarn (25)

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 (25):

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

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

—	Chemical materials or textile pulp, or

—	paper-making materials

5512 to 5516

Woven fabrics of man-made staple fibres:

Manufacture from yarn (26)

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

ex Chapter 56

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

Manufacture from (27):

—	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 (27):

—	natural fibres,

—	chemical materials or textile pulp

Other

Manufacture from (27):

—	natural fibres,

—	man-made staple fibres or

—	chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:

Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

Other

Manufacture from (27):

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

—	chemical materials or textile pulp, or

—	paper-making materials

5605

Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (28)

—	natural fibres,

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

—	chemical materials or textile pulp, or

—	paper-making materials

5606

Gimped yarn, and strip and the like of heading No 5404 or 5405 , gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn

Manufacture from (29):

—	natural fibres,

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

—	chemical materials or textile pulp, or

—	paper-making materials

Chapter 57

Carpets and other textile floor coverings:

Of needle loom felt

Manufacture from (28):

—	natural fibres, or

—	chemical materials or textile pulp

However jute fabric may be used as backing

Of other felt

Manufacture from (30):

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

—	chemical materials or textile pulp

Other

Manufacture from yarn (31):

However jute fabric may be used as backing

ex Chapter 58

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

Manufacture from yarn (31)

5805

Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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

5810

Embroidery in the piece, in strips or in motifs

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

5901

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

Manufacture from yarn

5902

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

Manufacture from yarn

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902

Manufacture from yarn

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

5904

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

Manufacture from yarn (31)

5905

Textile wall coverings:

Manufacture from yarn

5906

Rubberized textile fabrics, other than those of heading No 5902 :

Manufacture from yarn

5907

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

Manufacture from yarn

5908

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

Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

Other

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

5909 to 5911

Textile articles of a kind suitable for industrial use:

Polishing discs or rings other than of felt of heading No 5911

Manufacture from yarn or waste fabrics or rags of heading No 6310

Manufacture from yarn (32):

Manufacture from yarn (32)

Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911

Other

Chapter 60

Knitted or crocheted fabrics

Manufacture from yarn (33)

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

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

Manufacture from fabric

Other

Manufacture from yarn (32):

ex Chapter 62

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

Manufacture from fabric

6213 and 6214

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

Embroidered

Manufacture from yarn (34)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (34)

Other

Manufacture from yarn (35) (36)

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

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212 :

Embroidered

Manufacture from yarn (34)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (34)

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

Manufacture from yarn (34)

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (37)

Interlinings for collars and cuffs, cut out

Manufacture in which:

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

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

ex Chapter 63

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

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

6301 to 6304

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

Of felt, of nonwovens

Manufacture from (38)

—	natural fibres, or

—	chemical materials or textile pulp

Other:

Embroidered

Manufacture from yarn (38) (39)

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

Other

Manufacture from yarn (38) (39)

6305

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

Manufacture from yarn (38)

6306

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

Manufacture from fabric

6307

Other made-up articles, including dress patterns

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

6308

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

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set

ex Chapter 64

Footwear, gaiters and the like; except for:

Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

6406

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

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

ex Chapter 65

Headgear and parts thereof, except for:

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

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 (40)

ex Chapter 66

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

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

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

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

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

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

Manufacture from materials of any heading

ex 6814

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

Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003 ex 7004 and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading No 7001

7006

Glass of heading No 7003 , 7004 or 7005 , bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

glass plate substrate coated with dielectric thin film, semi-conductor grade, in accordance with SEMII standards (41)

Manufacture from non-coated glass plate substrate of heading No 7006

other

Manufacture from materials of heading No 7001

7007

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

Manufacture from materials of heading No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

7009

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

Manufacture from materials of heading No 7001

7010

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

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

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

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018 )

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

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

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

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

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

—	glass wool

ex Chapter 71

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

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

ex 7101

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

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

ex 7102 , ex 7103 and ex 7104

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

Manufacture from unworked precious or semi-precious stones

7106 , 7108 and 7110

Precious metals:

Unwrought

Manufacture from materials not classified within heading No 7106 , 7108 or 7110

Electrolytic, thermal or chemical separation of precious metals of heading No 7106 , 7108 or 7110

Alloying of precious metals of heading No 7106 , 7108 or 7110 with each other or with base metals

Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex 7107 , ex 7109 and ex 7111

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

7116

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

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

7117

Imitation jewellery

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

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

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading No 7201 , 7202 , 7203 , 7204 or 7205

7208 to 7216

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

Manufacture from ingots or other primary forms or semi-finished materials of headings No 7206 or 7207

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading No 7207

ex 7218

Semi-finished products

Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204 or 7205

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 No 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading No 7218

ex 7224

Semi-finished products

Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204 or 7205

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 headings No 7206 , 7207 , 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading No 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

7302

Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, 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 specialized for jointing or fixing rails

Manufacture from materials of heading No 7206

7304 , 7305 and 7306

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

Manufacture from materials of heading No 7206 , 7207 , 7218 or 7224

ex 7307

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

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

7308

Structures (excluding prefabricated buildings of heading No 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

ex 7315

Skid chain

Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

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

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

7401

Copper mattes; cement copper (precipitated copper)

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

7402

Unrefined copper; copper anodes for electrolytic refining

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

7403

Refined copper and copper alloys, unwrought:

Refined copper

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

Copper alloys and refined copper containing other elements

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

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

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

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

7501 to 7503

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

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

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture in which:

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

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

7601

Unwrought aluminium

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

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

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

7602

Aluminium waste and scrap

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

ex 7616

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

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used,

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

Chapter 77

Reserved for possible future use in HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

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

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

7801

Unwrought lead:

Refined lead

Manufacture from “bullion” or “work” lead

Other

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

7802

Lead waste and scrap

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

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

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

7901

Unwrought zinc

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

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

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

8001

Unwrought tin

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

8002 and ex 8007

Tin waste and scrap; other articles of tin

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

Chapter 81

Other base metals; cermets; articles thereof:

Other base metals, wrought; articles thereof

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

Other

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

ex Chapter 82

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

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

8206

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

Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205 . However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set

8207

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

Manufacture in which:

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