31990R0714

COUNCIL REGULATION (EEC) No 714/90 of 5 March 1990 concerning the application of Decision No 2/90 of the ACP-EEC Council of Ministers on transitional measures to be applied from 1 March 1990

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Articles 113 and 235 thereof,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the European Parliament (2),

Whereas the Third ACP-EEC Convention signed at Lomé on 8 December 1984 expired on 28 February 1990;

Whereas the Fourth ACP-EEC Convention signed at Lomé on 15 December 1989 cannot enter into force on that date;

Whereas the ACP-EEC Committee of Ambassadors has adopted, by virtue of the powers delegated to it by Decision No 1/90 of the ACP-EEC Council of Ministers and Article 291, third paragraph of the Third ACP-EEC Convention, the necessary transitional measures to be applied from 1 March 1990 until the entry into force of the Fourth Convention;

Whereas that Decision should be implemented in the Community,

HAS ADOPTED THIS REGULATION:

Article 1

Decision No 2/90 of the ACP-EEC Council of Ministers of 27 February 1990 on transitional measures to be applied from 1 March 1990 annexed to this Regulation shall apply in the Community with effect from 1 March 1990 until 28 February 1991 at the latest, without prejudice to the more favourable unilateral provisions to be taken by the Community in respect of imports of agricultural products and certain goods resulting from the processing of agricultural products originating in the ACP States.

The text of the Decision is attached to this Regulation.

Article 2

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

It shall apply with effect from 1 March 1990.

It shall be binding in its entirety an directly applicable in all Member States.

Done at Brussels, 5 March 1990.

For the Council

The President

G. COLLINS

(1) OJ No C 44, 24. 2. 1990, p. 37.

(2) OJ No C 68, 19. 3. 1990.

DECISION No 2/90 OF THE ACP-EEC COUNCIL OF MINISTERS of 27 February 1990 on transitional measures to be applied from 1 March 1990

THE ACP-EEC COMMITTEE OF AMBASSADORS,

Having regard to the Third ACP-EEC Convention signed at Lomé on 8 December 1984, and in particular the third paragraph of Article 291 thereof,

Having regard to Decision No 1/90 of the ACP-EEC Council of Ministers of 22 February 1990 delegating powers to the ACP-EEC Committee of Ambassadors concerning the adoption of transitional measures on the expiry of the Third ACP-EEC Convention,

Whereas appropriate transitional measures, to apply until entry into force of the Fourth ACP-EEC Convention, signed at Lomé on 15 December 1989, must be adopted to maintain in force the relevant provisions of the Third ACP-EEC Convention or apply in advance certain provisions of the Fourth ACP-EEC Convention,

HAS DECIDED AS FOLLOWS:

Article 1

The following provisions of the Third ACP-EEC Convention and the acts adopted pursuant thereto shall remain applicable after 28 February 1990:

(a) the general provisions on ACP-EEC cooperation relating to the objectives and guidelines of the Convention in the main areas of cooperation and to the principles governing the instruments of cooperation, appearing in Part One, Chapters 2 and 3;

(b)the provisions on the areas of cooperation appearing in Part Two;

(c)subject to the second paragraph of Article 5 of this Decision, the provisions on the system for the stabilization of export earnings appearing in Part Three, Title II, Chapter 1;

(d)the provisions on mining products appearing in Part Three, Title II, Chapter 3: however, requests for financial assistance under this chapter must be received not later than 31 October 1990;

(e)the provisions on financial and technical cooperation in Part Three, Title III, and in Annex XXXI;

(f)the provisions on investment, movements of capital, establishment and services appearing in Part Three, Title IV;

(g)the provisions on the least-developed, landlocked and island countries appearing in Part Three, Title V;

(h)the final provisions appearing in Part Five, except Articles 285, 286, 290 and the first and second paragraphs of Article 291;

(i)the provisions on privileges and immunities appearing in Protocol No 3.

Article 2

1. From 1 March 1990 the following provisions of the Fourth ACP-EEC Convention shall be applied in advance:

(a) the general provisions on ACP-EEC cooperation relating to the objectives and principles of cooperation and to the institutions appearing in Part One, Chapters 1 and 5, in Part Four and in Protocol No 2;

(b)the provisions on trade cooperation appearing in Part Three, Title 1;

(c)Article 364 on the accession of Namibia;

(d)the provisions on the definition of the concept of 'originating products' and methods of administrative cooperation appearing in Protocol No 1 and the Annexes thereto;

(e)the provisions on the implementation of Article 178 appearing in Protocol No 4;

(f)the provisions on bananas appearing in Protocol No 5;

(g)the provisions on rum appearing in Protocol No 6;

(h)the provisions on beef and veal appearing in Protocol No 7 and the Annexes thereto;

(i)the provisions on products within the province of the ECSC Treaty appearing in Protocol No 9.

2. From 1 March 1990 the provisions referred to in paragraph 1 shall apply in relations between the Community and any new ACP State signatory to the Fourth ACP-EEC Convention.

3. The provisions referred to in paragraph 1, points (b), (d), (f), (g), (h) and (i) are reproduced in the Annexes hereto.

Article 3

The Commission on Industrial Cooperation is hereby authorized to exercise the powers necessary to:

- ensure the continued operation of the Centre for the Development of Industry until the entry into force of the Fourth ACP-EEC Convention,

-prepare the entry into force of the new provisions, notably the setting-up of the Executive Board and the Advisory Council provided for in Part Two, Title V.

Article 4

Under the authority of the Committee of Ambassadors, the Subcommittee on Cooperation for Agricultural and Rural Development is hereby authorized to exercise the powers necessary to ensure the continued operation of the Technical Centre for Agricultural and Rural Cooperation until the entry into force of the Fourth ACP-EEC Convention.

Article 5

The implementation of the system for the stabilization of export earnings under the Third ACP-EEC Convention shall continue to be governed by the provisions of that Convention.

Article 156

of the said Convention shall continue to apply, but the period of application shall be extended until the entry into force of the Fourth ACP-EEC Convention.

Article 6

Financial and technical cooperation and the system providing aid for mining projects and programmes under the Third ACP-EEC Convention shall continue to be implemented as provided for in that Convention.

By way of derogation from Article 178 (2) and Article 205 (3) of the said Convention, the period laid down in those Articles for Sysmin financing, emergency aid and aid for refugees and returnees shall be extended until the entry into force of the Fourth ACP-EEC Convention. Subject to Article 1 (d) of this Decision, the Community is hereby authorized to continue carrying out its commitments under these headings until that date.

Article 7

The ACP States, the Member States of the Community and the Community shall each take whatever measures are necessary to implement this Decision.

Article 8

This Decision shall enter into force on 1 March 1990.

It shall apply until the entry into force of the new provisions concerning the same areas and no later than 28 February 1991, unless it is extended by joint agreement.

Done at Brussels, 27 February 1990.

For the ACP-EEC Council of Ministers

By the ACP-EEC Committee of Ambassadors

The Chairman

J. CAMPBELL

ANNEX I

(FOURTH ACP-EEC CONVENTION) PART THREE THE INSTRUMENTS OF ACP-EEC COOPERATION

TITLE I

TRADE COOPERATION

Chapter 1

General trade arrangements

Article 167

1. In the field of trade cooperation, the object of this Convention is to promote trade between the ACP States and the Community, taking account of their respective levels of development, and also between the ACP States themselves.

2. In the pursuit of this objective, particular regard shall be had to securing effective additional advantages for ACP States' trade with the Community and to improving the conditions of access for their products to the market in order to accelerate the growth of their trade and, in particular, of the flow of their exports to the Community and to ensure a better balance in the trade of the Contracting Parties.

3. To this end, the Contracting Parties shall apply the provisions of this Title and the other appropriate measures under Title III of this Part and under Part Two of this Convention. Article 168

1. Products originating in the ACP States shall be imported into the Community free of customs duties and charges having equivalent effect.

2. (a) Products originating in the ACP States:

- listed in Annex II to the Treaty where they come under a common organization of the market within the meaning of Article 40 of the Treaty, or

-subject, on import into the Community, to specific rules introduced as a result of the implementation of the common agricultural policy

shall be imported into the Community, notwithstanding the general arrangements applied in respect of third countries, in accordance with the following provisions:

(i) those products shall be imported free of customs duties for which Community provisions in force at the time of import do not provide, apart from customs duties, for the application of any measure relating to their import;

(ii)for products other than those referred to under (i), the Community shall take the necessary measures to ensure more favourable treatment than that granted to third countries benefiting from the most-favoured-nation clause for the same products.

(b)If, during the application of this Convention, the ACP States request that new lines of agricultural production or agricultural products which are not the subject of specific arrangements when this Convention enters into force should benefit from such arrangements, the Community shall examine these requests in consultation with the ACP States.

(c)Notwithstanding the above, the Community shall, in the context of the special relations and special nature of ACP-EEC cooperation, examine on a case-by-case basis the requests from the ACP States for preferential access for their agricultural products to the Community market and shall notify its decision on these reasoned requests if possible within four months, and in any case not more than six months after the date of their submission.

Within the context of subparagraph (a) (ii), the Community shall take its decisions in particular with reference to concessions granted to developing third countries. It shall take account of the possibilities offered by the off-season market.

(d)The arrangements referred to in subparagraph (a) shall enter into force at the same time as this Convention and shall remain applicable for its duration.

However, if during the application of this Convention, the Community:

-subjects one or more products to common organization of the market or to specific rules introduced as a result of the implementation of the common agricultural policy, it shall reserve the right to adapt the import treatment for those products originating in the ACP States, following consultations within the Council of Ministers. In such cases, the provisions of subparagraph (a) shall be applicable,

-modifies the common organization of the market in a particular product or the specific rules introduced as a result of the implementation of the common agricultural policy, it shall reserve the right to modify the arrangements laid down for products originating in the ACP States, following consultations within the Council of Ministers. In such cases the Community shall undertake to ensure that products originating in the ACP States continue to enjoy an advantage comparable to that previously enjoyed in relation to products originating in third countries benefiting from the most-favoured-nation clause.

(e)Where the Community intends to conclude a preferential agreement with third States it shall inform the ACP States thereof. Consultations shall take place where the ACP States so request in order to safeguard their interests. Article 169

1. The Community shall not apply to imports of products originating in the ACP States any quantitative restrictions or measures having equivalent effect.

2. However, paragraph 1 shall apply without prejudice to the import arrangements for the products referred to in the first indent of Article 168 (2) (a).

The Community shall inform the ACP States when residual quantitative restrictions are eliminated in respect of any of these products. Article 170

1. Article 169 shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security, the protection of health and life of humans, animals and plants, the protection of national treasures possessing artistic, historic or archaeological value or the protection of industrial and commercial property.

2. Such prohibitions or restrictions shall in no case constitute a means of arbitrary discrimination or a disguised restriction of trade generally.

In cases where implementation of the measures referred to in paragraph 1 affects the interests of one or more ACP States, consultations shall be held at the request of the latter, in accordance with the second paragraph of Article 12, with a view to reaching a satisfactory solution.

3. Provisions on the movement of hazardous and radioactive waste are set out in Part Two, Title I of this Convention. Article 171

The treatment applied to imports of products originating in the ACP States may not be more favourable than that applied to trade among the Member States of the Community. Article 172

Where new measures or measures stipulated in programmes adopted by the Community for the approximation of laws and regulations in order to facilitate the movement of goods are likely to affect the interests of one or more ACP States, the Community shall, prior to adopting such measures, inform the ACP States thereof through the Council of Ministers.

In order to enable the Community to take into consideration the interests of the ACP State concerned, consultations shall be held at the request of the latter in accordance with Article 12, second paragraph, with a view to reaching a satisfactory solution. Article 173

1. Where existing Community rules or regulations adopted in order to facilitate the movement of goods affect the interests of one or more ACP States or where these interests are affected by the interpretation, application or administration of such rules or regulations, consultations shall be held at the request of the ACP States concerned with a view to reaching a satisfactory solution.

2. With a view to finding a satisfactory solution, the ACP States may also bring up within the Council of Ministers any other problems relating to the movement of goods which might result from measures taken or envisaged by the Member States.

3. The relevant institutions of the Community shall, to the greatest possible extent, inform the Council of Ministers of such measures in order to ensure effective consultations. Article 174

1. In view of their present development needs, the ACP States shall not be required for the duration of this Convention to assume, in respect of imports of products originating in the Community, obligations corresponding to the commitment entered into by the Community under this Chapter in respect of imports of the products originating in the ACP States.

2. (a) In their trade with the Community, the ACP States shall not discriminate among the Member States and shall grant to the Community treatment no less favourable than most-favoured-nation treatment.

(b)Notwithstanding specific provisions of this Convention, the Community shall not discriminate between ACP States in the field of trade.

(c)The most-favoured-nation treatment referred to in subparagraph (a) shall not apply in respect of trade or economic relations between ACP States or between one or more ACP States and other developing countries. Article 175

Unless it has already done so under earlier ACP-EEC Conventions, each Contracting Party shall communicate its customs tariff to the Council of Ministers within three months of the entry into force of this Convention. Each Contracting Party shall also communicate any subsequent amendments to its tariff as and when they come into force. Article 176

1. The concept of 'originating products' for the purposes of implementing this Chapter, and the methods of administrative cooperation relating thereto, are defined in Protocol No 1.

2. The Council of Ministers may adopt any amendment to Protocol No 1.

3. Where the concept of 'originating products' has not yet been defined for a given product pursuant to paragraphs 1 or 2, each Contracting Party shall continue to apply its own rules. Article 177

1. Should application of this Chapter result in serious disturbances in a sector of the economy of the Community or of one or more of the Member States, or jeopardize their external financial stability, or if difficulties arise which may result in a deterioration thereof, the Community may take, or may authorize the Member State concerned to take, safeguard measures. These measures, their duration and their methods of application shall be notified immediately to the Council of Ministers.

2. The Community and its Member States undertake not to use other means for protectionist purposes or to hamper structural development. The Community will refrain from using safeguard measures having the same effect.

3. Safeguard measures shall be restricted to those which would least disturb trade between the Contracting Parties in implementing the objectives of this Convention and must not exceed the scope of what is strictly necessary to remedy the difficulties that have arisen.

4. When applied, safeguard measures shall take account of the existing level of the ACP exports concerned to the Community and their potential for development. Article 178

1. Prior consultations shall take place concerning the application of the safeguard clause, both when such measures are first adopted and when they are extended. The Community shall provide the ACP States with all the information required for such consultations and shall provide the data from which to determine to what extent imports from an ACP State or ACP States of a specific product have caused the effects referred to in Article 177 (1).

2. Where consultations have taken place, safeguard measures, or arrangements jointly agreed upon by the ACP States concerned and the Community, shall enter into force thereafter.

3. However, the prior consultations provided for in paragraphs 1 and 2 shall not prevent any immediate decisions which the Community or its Member States, in accordance with Article 177 (1), might take where special factors have necessitated such decisions.

4. In order to facilitate the examination of factors that may cause market disturbances, a mechanism shall be instituted for the statistical surveillance of certain ACP exports to the Community.

5. The Contracting Parties undertake to hold regular consultations with a view to finding satisfactory solutions to problems which might result from the application of the safeguard clause.

6. The prior consultations as well as the regular consultations and the surveillance mechanism referred to in paragraphs 1 to 5 shall be implemented in accordance with Protocol No 4. Article 179

The Council of Ministers shall, at the request of any Contracting Party concerned, consider the economic and social effects of the application of the safeguard clause. Article 180

When safeguard measures are being taken, modified or removed, particular attention shall be paid to the interests of the least-developed, landlocked and island ACP States.

Article 181

In order to ensure the effective implementation of this Convention in the field of trade and customs cooperation, the Contracting Parties agree to inform and consult each other.

In addition to the cases for which consultations are specifically provided for in Articles 167 to 180, consultations shall also take place, at the request of the Community or of the ACP States, and in accordance with the conditions provided for in the procedural rules in Article 12, particularly in the following cases:

(1) where Contracting Parties intend to take any trade measures affecting the interests of one or more Contracting Parties under this Convention, they shall inform the Council of Ministers thereof. Consultations shall take place, where the Contracting Parties concerned so request, in order to take account of their respective interests;

(2)if, during the application of this Convention, the ACP States consider that agricultural products covered by Article 168 (2) (a) other than those subject to special treatment should benefit from such treatment, consultations may take place within the Council of Ministers;

(3)where a Contracting Party considers that obstacles to the movement of goods arise as a result of the existing rules of another Contracting Party or the interpretation, application or administration thereof;

(4)where the Community or the Member States take safeguard measures in accordance with Article 177, consultations on these measures may take place within the Council of Ministers, where the Contracting Parties concerned so request, notably with a view to ensuring compliance with Article 177 (3). Such consultations must be completed within three months.

Chapter 2

Special undertakings on rum and bananas

Article 182

Until the entry into force of a common organization of the market in spirits and notwithstanding Article 167 (1), entry into the Community of products of subheadings 2208 40 10, 2208 40 90, 2208 90 11 and 2208 90 19 of the combined nomenclature - rum, arrack, taffia - originating in the ACP States shall be governed by Protocol No 6. Article 183

In order to permit the improvement of the conditions under which bananas originating in the ACP States are produced and marketed, the Contracting Parties hereby agree to the objectives set out in Protocol No 5. Article 184

This Chapter and Protocols Nos 5 and 6 shall not apply to relations between the ACP States and the French overseas departments.

Chapter 3

Trade in services

Article 185

1. The Contracting Parties recognize the importance of trade in services for the development of the ACP States' economies, on account of the increasing role of services in international trade and their considerable growth potential.

2. The ACP States and the Community recognize that the long-term aim in this area is a progressive liberalization of trade in services, with due respect for national policy objectives, and taking due account of the level of development of ACP States.

3. The ACP States and the Community recognize further that it will be opportune and necessary to develop cooperation in this sector when the outcome of current multilateral trade negotiations is known.

4. Therefore, the Contracting Parties will negotiate amendments or further elaboration of this Convention to take account, and to take advantage, of the outcome of the multilateral trade negotiations in the GATT.

5. Following the negotiations referred to in paragraph 4, which will take place within the framework of the Council of Ministers, the Council of Ministers may adopt any amendment to this Chapter.

ANNEX II

FOURTH ACP-EEC CONVENTION PROTOCOL No 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

TITLE I

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 1

Origin criteria

For the purpose of implementing the trade cooperation provisions of the Convention, a product shall be considered to be originating in the ACP States if it has been either wholly obtained or sufficiently worked or processed in the ACP States. Article 2

Wholly obtained products

1. The following shall be sondidered as wholly obtained either in the ACP States, or in the Community, or in the countries and territories defined in Annex III, hereinafter referred to as the 'OCT':

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

(b)vegetable products harvested therein;

(c)live animals born and raised therein;

(d)products from live animals raised therein;

(e)products obtained by hunting or fishing conducted therein;

(f)products of sea fishing and other products taken from the sea by their vessels;

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

(h)used articles collected there fit only for the recovery of raw materials;

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

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

2. The term 'their vessels' in paragraph 1 (f) shall apply only to vessels:

- which are registered or recorded in a Member State, in an ACP State, or in an OCT,

-which sail under the flag of a Member State, of an ACP State, or of an OCT,

-which are owned to an extent of at least 50 % by nationals of States party to the Convention, or of an OCT, or by a company with its head office in one of these States or OCT, of which the manager or managers, chairman of the board of directors or the supervisory board, and the majority of the members of such boards, are nationals of States party to the Convention or of an OCT and of which, in addition in the case of partnerships or limited companies, at least half the capital belongs to States party to the Convention or to public bodies or nationals of such States, or of an OCT,

-of which at least 50 % of the crew, master and officers included, are nationals of States party to the Convention, or of an OCT.

3. Nothwithstanding the provisions of paragraph 2, where an ACP State offers the Community the opportunity to negotiate a fisheries agreement and the Community does not accept this offer, the ACP State concerned may charter or lease third country vessels to undertake fisheries activities in its exclusive economic zone and request that such vessels be treated as 'their vessels' under the provisions of this Article.

The Community will recognize vessels chartered or leased by the ACP State as 'their vessels' under the following conditions:

- that the Community has not availed itself of the opportunity to negotiate a fisheries agreement with the ACP State concerned,

-that at least 50 % of the crew, master and officers included, are nationals of States party to the Convention, or of an OCT,

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

4. The terms 'ACP State', 'the Community' and 'OCT' shall also cover their territorial waters.

Sea-going vessels, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the ACP States, the Community or the OCT to which they belong, provided that they satisfy the conditions set out in paragraph 2. Article 3

Sufficiently processed products

1. For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to paragraphs 2 and 3.

The expressions 'chapters' and 'headings' used in this Protocol shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System (hereinafter referred to as 'the harmonized system').

The expression 'classified' shall refer to the classification of a product or material under a particular heading.

2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 1.

(a) Where in the list in Annex II a percentage rule is applied in determining the originating status of a product obtained in an ACP State, the value added by the working or processing shall correspond to the ex-works price of the product obtained, less the customs value of third-country materials imported into the Community, the ACP States or the OCT.

(b)The term 'value' in the list in Annex II shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned.

Where the value of the originating materials used needs to be established, the first subparagraph of (b) shall be applied mutatis mutandis.

(c)The term 'ex-works price' in the list in Annex II shall mean the price paid for the product obtained to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used in manufacture, minus any internal taxes which are, or may be repaid when the product obtained is exported.

(d)'Customs value' shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950. 3. For the purpose of implementing paragraphs 1 and 2 the following shall be considered as insufficient working or processing to confer the status of originating products, whether or not there is a change of heading:

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

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

(c) (i) changes of packaging and breaking up and assembly of consignments;

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

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

(e) (i)simple mixing of products of the same kind where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in an ACP State, in the Community or in the OCT;

(ii)simple mixing of products of different kinds unless one or more components of the mixture meet the conditions laid down in this Protocol to enable them to be considered as originating either in an ACP State, in the Community, or in the OCT and provided that such components contribute in determining the essential characteristics of the finished product;

(f)simple assembly of parts of articles to constitute a complete article;

(g)a combination of two or more operations specified in subparagraphs (a) to (f);

(h)slaughter of animals. Article 4

Neutral elements

In order to determine whether goods originate in an ACP State, the Comunity or one of the OCT, it shall not be necessary to establish whether the electrical power, fuel, plant and equipment and machines and tools used to obtain such goods or whether any materials or products used in the course of production which do not enter and which were not intended to enter into the final composition of the goods originate in third countries or not. Article 5

Value tolerance

Notwithstanding the provisions of Article 3 (1) and (2), non-originating materials may be used in the manufacture of a given product, provided their total value does not exceed 10 % of ex-works price of the final product and subject to the conditions laid down in Note 4.4 in Annex I. Article 6

Cumulation

1. For the purpose of implementing this Title, the ACP States shall be considered as being one territory.

2. When products wholly obtained in the Community or in the OCT undergo working or processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.

3. Working and processing carried out in the Community or in the OCT shall be considered as having been carried out in the ACP States, when the materials undergo working or processing in the ACP States.

4. Paragraphs 2 and 3 apply to any working or processing carried out in the ACP States, including the operations listed in Article 3 (3). Article 7

Allocation of origin

Originating products made up of materials wholly obtained or sufficiently processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided this working or processing exceeded the insufficient operations listed in Article 3 (3) (a), (b), (c) and (d) or a combination thereof. Article 8

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question. Article 9

Sets

Sets, as defined in General Rule 3 of the harmonized system, shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of ex-works price of the set. Article 10

Direct transport

1. The preferential treatment provided for under the trade cooperation provisions of the Convention applies only to products or materials which are transported between the territory of the ACP States, of the Community or of the OCT without entering any other territory. However, goods constituting one single consignment may be transported through territory other than that of the ACP States or the Community or the OCT, with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing and that they have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

2. Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the responsible customs authorities by the production of:

(a) a through bill of lading issued in the exporting beneficiary country covering the passage through the country of transit;

(b)or a certificate issued by the customs authorities of the country of transit:

- giving an exact description of the goods,

-stating the dates of unloading and reloading of the goods or of their embarkation or disembarkation, identifying the ships used,

-certifying the conditions under which the goods remained in the transit country;

(c)or failing these, any substantiating documents. Article 11

Territorial requirement

The conditions set out in this Title relative to the acquisition of originating status must be fulfilled without interruption in the Community, the ACP States or the OCT.

If originating goods exported from the Community, the ACP States or the OCT to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs authorities that:

- the goods returned are the same goods as those exported, and

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

TITLE II

PROOF OF ORIGIN

Article 12

Movement certificate EUR. 1

1. Evidence of originating status of products, within the meaning of this Protocol, shall be given by a movement certificate EUR. 1, a specimen of which appears in Annex IV to this Protocol.

2. A movement certificate EUR. 1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing the Convention.

3. A movement certificate EUR. 1 shall be issued only on application having been made in writing by the exporter. Such application shall be made on a form, a specimen of which appears in Annex IV to this Protocol, which shall be completed in accordance with this Protocol.

Applications for movement certificates EUR. 1 must be preserved for at least three years by customs authorities of the exporting country.

4. Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate EUR. 1.

5. The exporter or his representative shall submit with his request any appropriate supporting document proving that the products to be exported are such as to qualify for the issue of a movement certificate EUR. 1.

6. The movement certificate EUR. 1 shall be issued by the customs authorities of the exporting ACP State, if the goods can be considered 'originating products' within the meaning of this Protocol.

7. For the purpose of verifying whether the conditions stated in paragraph 6 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.

8. It shall be the responsibility of the customs authorities of the exporting State to ensure that the forms referred to in paragraph 1 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. To this end, the description of the products must be indicated without leaving any blank lines. Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

9. The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.

10. A movement certificate EUR. 1 shall be issued by the customs authorities of the exporting ACP State when the products to which it relates are exported. It shall be made available to the exporter as soon as actual export has been effected or ensured. Article 13

Issue of EUR. 1 retrospectively

1. In exceptional circumstances a movement certificate EUR. 1 may also be issued after export of the products to which it relates if it was not issued at the time of export because of errors or involuntary omissions or special circumstances.

2. For the implementation of paragraph 1, the exporter must in the application:

- indicate the place and date of export of the products to which the certificate relates,

-certify that no movement certificate EUR. 1 was issued at the time of export of the products in question, and state the reasons. 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.

Certificates issued retrospectively must be endorsed with one of the following phrases: 'EXPEDIDO A POSTERIORI', 'UDSTEDT EFTERFOELGENDE', 'NACHTRAEGLICH AUSGESTELLT', 'EKDOTHEN EK TON YSTERON', 'ISSUED RETROSPECTIVELY', 'DELIVRÉ A POSTERIORI', 'RILASCIATO A POSTERIORI', 'AFGEGEVEN A POSTERIORI', 'EMITIDO A POSTERIORI'. Article 14

Issue of a duplicate EUR. 1

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

The duplicate issued in this way must be endorsed with one of the following words: 'DUPLICADO', 'DUPLIKAT', 'DUPLIKAT', 'ANTIGRAFO', 'DUPLICATE', 'DUPLICATA', 'DUPLICATO', 'DUPLICAAT', 'SEGUNDA VIA'. Article 15

Replacement of certificates

It shall at any time be possible to replace one or more movement certificates EUR. 1 by one or more other movement certificates EUR. 1 provided that this is done at the customs office where the goods are located. Article 16

Validity of movement certificates EUR. 1

1. A movement certificate EUR. 1 must be submitted, within 10 months of the date of issue by the customs authorities of the exporting ACP State, to the customs authorities of the importing State where the products are entered.

2. A movement certificate EUR. 1 which is submitted to the customs authorities of the importing State after the final date of presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the products have been submitted to them before the said final date. Article 17

Transit procedure

When the products enter an ACP State or OCT other than the country of origin, a further period of validity of 10 months shall commence on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR. 1:

- the word 'transit',

-the name of the country of transit,

-the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 25,

-the date of the endorsements. Article 18

Exhibitions

1. Products sent from an ACP State for exhibition in a country other than an ACP State, a Member State or an OCT and sold after the exhibition for importation into the Community shall benefit on importation from the provisions of the Convention on condition that the products meet the requirements of this Protocol entitling them to be recognized as originating in an ACP State and provided that it is shown to the satisfaction of the customs authorities of the importing State that:

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

(b)the products have been sold or otherwise disposed of by that exporter to someone in the Community;

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

(d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A movement certificate EUR. 1 must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and 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 organized 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 19

Submission of certificates

Movement certificates EUR. 1 shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They 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 Convention. Article 20

Importation by instalments

Where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the harmonized system is imported by instalments on the conditions laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon import of the first instalment. Article 21

Form EUR. 2

1. Notwithstanding Article 12, the evidence of originating status, within the meaning of this Protocol, of products which form the subject of postal consignments (including parcels), provided that they consist only of originating products and that the value does not exceed ECU 2 820 per consignment, is given by a form EUR. 2, of which a specimen appears in Annex V to this Protocol, which shall be completed by the exporter.

2. Up to and including 30 April 1991 the ecu to be used in any given national currency of a Member State of the Community shall be the equivalent in that national currency of the ecu as at 1 October 1988. For each successive period of two years it shall be the equivalent in that national currency of the ecu as at the first working day in October in the year immediately preceding that two-year period.

3. Revised amounts replacing the amounts expressed in ecus above and in Article 22 (2) may be introduced by the Community at the beginning of any successive two-year period if necessary and shall be notified by the Community to the Customs Cooperation Committee not later than one month before they shall come into force. These amounts shall be, in any event, such as to ensure that the value of the limits as expressed in the currency of any Member State shall not decline.

4. If the products are invoiced in the currency of another Member State of the Community, the importing State shall recognize the amount notified by the State concerned.

5. A form EUR. 2 shall be completed for each postal consignment. After completing and signing the form, the exporter shall, in the case of consignments by parcel post, attach the form to the dispatch note. In the case of consignment by letter post, the exporter shall insert the form inside the package.

6. These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations. Article 22

Exemptions from proof of origin

1. Products sent as small packages to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the production of a movement certificate EUR. 1 or the completion of form EUR. 2, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.

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.

Furthermore, the total value of these products must not exceed ECU 200 in the case of small packages or ECU 565 in the case of the contents of travellers' personal luggage. Article 23

Information procedure for cumulation purposes

1. When Article 6 is applied, for the issue of a movement certificate EUR. 1, the competent customs office in the ACP State requested to issue the certificate for products in the manufacture of which materials coming from other ACP States, the Community or the OCT are used, shall take into consideration the declaration, a specimen of which appears in Annex VI A or B, given by the exporter in the State or OCT from which it came, either on the commercial invoice applicable to these materials, or on a supporting document to that invoice.

2. A separate supplier's declaration shall be given by the supplier for each consignment of materials 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.

3. For materials having obtained preferential originating status, the suppliers' declarations shall be given in the form prescribed in Annex VI A.

4. For materials which have undergone working or processing in the ACP States, the OCT or the Community without having obtained preferential originating status, the suppliers' declarations shall be given in the form prescribed in Annex VI B.

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

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

7. Suppliers' declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Articles 20 and 21 of Protocol 1 to the Third ACP-EEC Convention shall remain valid. Article 24

Discrepancies

The discovery of slight discrepancies between the statements made in the movement certificate EUR. 1, in the form EUR. 2 or in the layout of the supplier's declaration referred to in Article 23 and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the materials shall not ipso facto render the document null and void if it is duly established that movement certificate EUR. 1, the form EUR. 2 or the suppliers' declaration does correspond to the goods submitted.

TITLE III

METHOS OF ADMINISTRATIVE COOPERATION

Article 25

Communication of stamps

The ACP States shall send to the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR. 1 and carry out the subsequent verification of movement certificates EUR. 1 and forms EUR. 2.

Movement certificates EUR. 1 and forms EUR. 2 shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.

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

Movement certificates EUR. 1 and forms EUR. 2 presented to the customs authorities of the importing State before this date shall be accepted in conformity with the Community legislation. Article 26

Verification of movement certificates EUR. 1 and of forms EUR. 2

1. Susequent verification of movement certificates EUR. 1 and of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.

2. In order to ensure the proper application of this Protocol, the Member States, the OCT and the ACP States shall assist each other, through their respective customs administrations, in checking the authenticity of movement certificates EUR. 1 and the accuracy of the information concerning the actual origin of the products concerned and the declarations by exporters on forms EUR. 2 and the authenticity and accuracy of the information certificates referred to in Article 27 (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 ACP States, Member States or OCT concerned.

3. If the customs authorities of the importing State decide to suspend execution of the provisions of the Convention while awaiting the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary.

4. For the purpose of implementing paragraph 1, the customs authorities of the importing State shall return the movement certificate EUR. 1 or form EUR. 2, or a photocopy thereof, to the customs authorities of the exporting State, giving, where appropriate, the reasons of form or substance for an inquiry. The relevant commercial documents, or a copy thereof, shall be attached to the certificate EUR. 1 or form EUR. 2 and the customs authorities shall forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.

5. The customs authorities of the importing State shall be informed of the results of the verification within six months. These results must be such as to make it possible to determine whether the disputed movement certificate EUR. 1 or form EUR. 2 applied to the products actually exported, and whether these products can, in fact, qualify for the application of the preferential arrangements.

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

Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the products would be accepted as originating products under Protocol No 1 only after the completion of such aspects of administrative cooperation set down in the Protocol which may have been activated, including in particular the verification procedure.

7. Disputes which cannot be settled between the customs authorities of the importing State and those of the exporting State, or those which raise a question as to the interpretation of this Protocol, shall be submitted to the Customs Cooperation Committee provided for in Article 30.

8. In all cases, the settlement of disputes between the importer and the customs authorities of the importing State shall be under the legislation of the said State. Article 27

Verification of suppliers' declarations

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

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

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

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

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

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

6. Any movement certificate EUR. 1 or form EUR. 2 issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

7. The procedure laid down in Article 26 (7) shall apply in case of any disputes concerning suppliers' declarations or information certificates. Article 28

Penalties

Penalties shall be imposed on any person who, in order to enable products to be accepted as eligible for preferential treatment, draws up or causes to be drawn up either a document which contains incorrect particulars for the purpose of obtaining a movement certificate EUR. 1 or a form EUR. 2 containing incorrect particulars. Article 29

Free zones

The ACP States shall take all necessary steps to ensure that goods traded under cover of a movement certificate EUR. 1 or of a supplier's declaration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and that they do not undergo handling other than operations designed to preserve them in good condition. Article 30

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 which may be entrusted to it.

2. The Committee shall examine regularly the effect on the ACP States and in particular on the leastdeveloped ACP States of application of the rules of origin and shall recommend to the Council of Ministers appropriate measures.

3. The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 31.

4 The Committee shall meet regularly, in particular to prepare the decisions of the Council of Ministers pursuant to Article 34.

5. The Committee shall be composed on the one hand of experts from the Member States and of Commission officials responsible for customs questions, and on the other hand of experts representing the ACP States and of officials of regional groupings of the ACP States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. Article 31

Derogations

1. Derogations from this Protocol may be adopted by the Committee where the development of existing industries or the creation of new industries justifies them.

The ACP State or States concerned shall, either before or when the ACP States submit 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 ACP 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 ACP State making the request shall, by means of the form given in Annex IX 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 ACP States, the Community or the OCT, or 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 ACP 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 ACP 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 realization of the investment programme 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 ACP 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 ACP 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 ACP 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 ACP State or States 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. Derogations shall be automatically granted to requests concerning canned tuna, within an annual quota of 1 500 tonnes in the period from the coming into force of the Convention to 31 December 1992, and of 2 500 tonnes per year from 1 January 1993.

Applications for such derogations shall be submitted by the ACP States in accordance with the abovementioned quota to the Committee, which shall put them into force by means of a decision. Above this quota the procedure set out in paragraphs 1 to 7 applies.

9. The Committee shall take steps necessary to ensure that a decision is reached as quickly as possible, and in any case not later than 60 working days after the request is received by the EEC co-chairman of the Committee. If the Community does not inform the ACP States of its position on the request within this period, the request shall be deemed to have been accepted. In the event of a decision not being taken by the Committee, the Committee of Ambassadors shall be called upon to decide within one month of the date on which the matter is referred to it.

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 ACP State or States concerned submit, three months before the end of each period, 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 the derogation or any other condition previously laid down.

TITLE IV

CANARY ISLANDS, CEUTA AND MELILLA

Article 32

Special conditions

1. The term 'Community' used in this Protocol shall not cover the Canary Islands, Ceuta and Melilla. The term 'products originating in the Community' shall not cover products originating in the Canary Islands, Ceuta and Melilla.

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

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

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

5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 3 (3) (a), (b), (c) and (d) shall not be considered as working or processing.

6. The Canary Islands, Ceuta and Melilla shall be considered as a single territory.

TITLE V

FINAL PROVISIONS

Article 33

Petroleum products

The products set out in Annex VIII shall be temporarily excluded from the scope of this Protocol. Nevertheless, the arrangements regarding administrative cooperation shall apply, mutatis mutandis, to these products. Article 34

Revision of rules of origin

In accordance with Article 176 of the Convention, the Council of Ministers shall examine annually, or whenever the ACP States or the Community so request, the application of the provisions of this Protocol and their economic effects with a view to making any necessary amendments or adaptations.

The Council of Ministers shall take into account among other elements the effects on the rules of origin of technological developments.

The decisions taken shall be implemented as soon as possible. Article 35

Requests for derogations

The Contracting Parties undertake to examine in an appropriate institutional framework, from the date of the signature of the Convention, any applications for derogations from this Protocol, with a view to allowing them to enter into force at the same date as the Convention. Article 36

Annexes

The Annexes to this Protocol shall form an integral part thereof. Article 37

Implementation of the Protocol

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

ANNEX I

NOTES

Foreword

These notes shall apply where appropriate to all products manufactured using non-originating materials even if they are not subject to specific conditions contained in the list in Annex II but are subject instead to the change of heading rule set out in Article 3 (1).

Note 1:

1.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the 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 column 3. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as described in column 2.

1.2.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 rule in column 3 applies 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.

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 rule in column 3.

Note 2:

2.1.The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations. However, see Note 3.5 below.

2.2.The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the manufacture of the product.

2.3.The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.

2.4.The term 'goods' covers both 'materials' and 'products'.

Note 3:

3.1.In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of heading' rule set out in Article 3 (1) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3.

3.2.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.

3.3.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.

3.4.If a product made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.

For example (1), 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 % of the ex-works price, is made from 'other alloy steel roughly shaped by forging' of heading No 7224.

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

3.5.Even if the change of heading rule or the other rules contained in the list are satisfied, a product shall not acquire originating status if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (3).

3.6.The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products which are classified by virtue of rule 3 of the general rules for the interpretation of the harmonized system, the unit of qualification shall be determined in respect of each item in the set in the case of headings Nos 6308, 8206 and 9605.

Accordingly, it follows that:

- 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.

-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 origin rules,

-where, under general rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Note 4:

4.1.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 origin. Thus if a rule says 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 of such material at a later stage is not.

4.2.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.

For example (1), the rule for fabrics says 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; one can use one or the other or both.

If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.

For example (1), the rule for sewing machines specifies that both the thread tension mechanism used and the zigzag mechanism used must originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.

4.3.When 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.

For example (1), the rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.

For example (1), in the case of an article 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.

See also Note 7.3 in relation to textiles.

4.4.If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. 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.

This note also applies to the value tolerance provided for in Article 5.

Note 5:

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

5.2.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.

5.3.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.

5.4.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 6:

6.1.In the case of the products classified in those headings in the list to which a reference is made to this Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).

6.2.However, this tolerance 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,

- synthetic man-made staple fibres,

- artificial man-made staple fibres.

For example (1), 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 the use of non-originating chemical materials) may be used up to a weight of 10 % of the yarn.

For example (1), 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, non-originating synthetic yarn that does not satisfy the origin rules (which require the use of non-originating man-made staple fibres not carded or combed or otherwise prepared for spinning), or non-originating woollen yarn that does not satisfy the origin rules (which require the use of non-originating natural fibres), or a combination of the two may be used up to a weight of 10 % of the fabric.

For example (1), 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.

For example (1), 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.

For example (1), a carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10 % of the weight of the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.

6.3.In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.

6.4.In the case of fabrics 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 films of plastic film, this tolerance is 30 % in respect of this strip.

Note 7:

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

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

7.2.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 4.3.

7.3.In accordance with Note 4.3, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely wherethey 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.

7.4.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.

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

HS heading No

Description of product

Working or processing carried out on non-originating

materials that confers originating status

(1)

(2)

(3)

0201

Meat of bovine animals, fresh or chilled

Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202

0202

Meat of bovine animals, frozen

Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Manufacture from materials of any heading except carcases of heading Nos 0201 to 0205

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207

0302 to

0305

Fish, other than live fish

Manufacture in which all the materials of Chapter 3 used must already be originating

0402,

0404 to

0406

Dairy products

Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402

0403

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

Manufacture in which:

- all the materials of Chapter 4 used must already be originating,

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

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

0408

Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in weter, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

Manufacture from materials of any heading except birds' eggs of heading No 0407

(1) (2) (3) ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair

ex 0506

Bones and horn-cores unworked

Manufacture in which all the materials of Chapter 2 used must already be originating

0710 to

0713

Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711

Manufacture in which all the vegetable materials used must already be originating

ex 0710

Sweet corn (uncooked or cooked by steaming or boiling in water), frozen

Manufacture from fresh or chilled sweet corn

ex 0711

Sweet corn, provisionally preserved

Manufacture from fresh or chilled sweet corn

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

- Containing added sugar

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

- Other

Manufacture in which all the fruit or nuts used must already be originating

0812

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

Manufacture in which all the fruit or nuts used must already be originating

0813

Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter

Manufacture in which all the fruit or nuts used must already be originating

0814

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Manufacture in which all the fruit or nuts used must already be originating

ex Chapter 11

Products of the milling industry; malt, starches; inulin; whest gluten, except for heading No ex 1106

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

ex 1106

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

Drying and milling of leguminous vegetables of heading No 0708

1301

Lac; natural gums, resins, gum-resins and balsams

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

1501

Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:

- 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 Nos 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

1502

Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:

- 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 animal materials of Chapter 2 used must already be originating

1504

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

- Solid fractions of fish oils and fats and oils of marine mammals

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

- Other

Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

1506

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

- Solid fractions

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

- Other

Manufacture in which all the animal materials of Chapter 2 used must already be originating

ex1507 to

1515

Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:

- Solid fractions, except for that of Jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

- Other, except for:

- Tung oil; myrtle wax and Japan wax

-Those for technical or industrial uses other than the manufacture of foodstuffs for human Consumption

Manufacture in which all the vegetable materials used must already be originating

ex 1516

Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared

Manufacture in which all the animal and vegetable materials used must already be originating

ex 1517

Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515

Manufacture in which all the vegetable materials used must already be originating

ex 1519

Industrial fatty alcohols having the character of artificial waxes

Manufacture from materials of any heading including fatty acids of heading No 1519

1601

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

Manufacture from animals of Chapter 1

1602

Other prepared or preserved meat, meat offal or blood

Manufacture from animals of Chapter 1

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating

1604

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

Manufacture in which all the fish or fish eggs used must already be originating

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating

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 cocos

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

1806

Chocolate and other food preparations containing cocoa

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:

- Malt extract

Manufacture from cereals of Chapter 10

- Other

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

Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating

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, pre-cooked or otherwise prepared:

- Not containing cocoa

Manufacture in which:

- all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and

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

- Containing cocoa

Manufacture from materials not classified in heading No 1806, provided 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

2001

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

Manufacture in which all the fruit, nuts or vegetables used must already be originating

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the tomatoes used must already be originating

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the mushrooms or truffles used must already be originating

2004 and

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen

Manufacture in which all the vegetables used must already be originating

2006

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

2008

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

- Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture in which all the fruit and nuts used must already be originating

-Nuts, not containing added sugar or spirits

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

- Other

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

ex 2009

Fruit juices (including grape must), 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 in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

ex 2101

Roasted chicory and extracts, essences and concentrates thereof

Manufacture in which all the chicory used must already be originating

ex 2103

- Sauces and preparations therefor; mixed condiments and mixed seasonings

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

-Prepared mustard

Manufacture from mustard flour or meal

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

-Homogenized composite food preparations

The rule for the heading in which the product would be classified in bulk shall apply

ex 2106

Sugar syrups, flavoured or coloured

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

2201

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

Manufacture in which all the water used must already be originating

2202

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

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

ex 2204

Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol

Manufacture from other grape must

2205

ex 2207,

ex 2208 and

ex 2209

The following, containing grape materials:

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegar

Manufacture from materials of any heading, except grapes or any material derived from grapes

ex 2208

Whiskies of an alcoholic strength by volume of less than 50 % vol.

Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex works price of the product

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 already be originating

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 already be originating

2309

Preparations of a kind used in animal feeding

Manufacture in which all the cereals, sugar or molasses, must or milk used must already be originating

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 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 stones, 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 stones (even if already sawn) of a thickness exceeding 25 cm

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

(1)

(2)

(3)

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 in 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

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

These are Annex VIII products

2709

to

2715

Mineral oils and products of their distillation; bituminous substances; mineral waxes

These are Annex VIII products

ex Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out below

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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 Chapter 29

Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

These are Annex VIII products

ex 2902

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

These are Annex VIII products

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol or glycerol

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

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 heading Nos 2915 and 2916 used may not exceed 20 % of the ex works price of the product

ex 2932

- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates

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

(1)

(2)

(3)

ex 2932

(cont'd)

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

Manufacture from materials of any heading

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts:

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

2934

Other heterocyclic compounds

Manufactured from materials of any heading. However, the value of all the materials of heading Nos 2832, 2933 and 2934 used may not exceed 20 % of the ex works price of the product

ex Chapter 30

Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out below

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

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

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

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

- Other:

- Human blood

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

- Animal blood prepared for therapeutic or prophylactic uses

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

-Blood fractions other than antisera, haemoglobin and serum globulin

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

-Haemoglobin, blood globulin and serum globulin

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

- Other

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

(1)

(2)

(3)

3003

and

3004

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

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, and

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

ex Chapter 31

Fertilizers except for heading Nos ex 3103 and ex 3105, for which the rules are set out below

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

ex 3103

Crushed and powdered calcined natural aluminium calcium phosphates

Crushing and powdering of calcined natural aluminium calcium phosphates

ex 3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus 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, and

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

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 3201 and 3205, for which the rules are set out below

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

3205

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (1)

Manufacture from materials of any heading, except heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex works price of the product

ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out below

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

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 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' (2) within 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

(1)

(2)

(3)

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 heading Nos ex 3403 and 3404, for which the position is set out below

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

ex 3403

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

These are Annex VIII products

ex 3404

Artificial waxes and prepared waxes:

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

These are Annex VIII products

- Other

Manufacture from materials of any heading, except:

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

-fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519

-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 heading Nos 3505 and ex 3507 for which the rules are set out below

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

3505

Dextrins and other modified starches (for example, pregelatinized 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

- Other

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

Chapter 36

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

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

ex Chapter 37

Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out below

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

(1)

(2)

(3)

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

Manufacture in which all the materials used are classified in a heading other than heading No 3702

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 No 3701 or 3702

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

ex Chapter 38

Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:

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

ex 3801

- Colloidal graphite in suspension in oil and semicolloidal 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 from materials of any heading. However, the value of the materials of heading No 3403 used must not exceed 20 % of the ex works price of the product

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

3808

to

3814

3818

to

3820

3822

and

Miscellaneous chemical products:

-Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811

These are Annex VIII products

3823

-The following of heading No 3823:

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

-Naphthenic acids, their water insoluble salts and their esters

-Sorbitol other than that of heading No 2905

-Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of 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

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

(1)

(2)

(3)

3808

to

3814

3818

to

3820

3822

and

3823

(cont'd)

- 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

3901

to

3915

Plastics in primary forms, waste, parings and scrap, of plastic:

- Addition homopolymerization products

Manufacture in which:

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

-the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (1)

- Other

Manufacturing in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (1)

3916

to

3921

Semi-manufactures of plastics:

- Flat products, further worked than only surface-worked or cut into forms other than rectangles; other products, further worked than only surface-worked

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

- Other:

-Addition homopolymerization products

Manufacture in which:

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

-the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (1)

-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 (1)

3922

to

3926

Articles of plastic

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

Compounded rubber, unvulcanized, 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

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

(1)

(2)

(3)

ex 4102

Raw skins of sheep or lambs, without wool on

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

4104

to

4107

Leather, without hair or wool other than leather of heading No 4108 or 4109

Retanning of pre-tanned leather

or

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

4109

Patent leather and patent laminated leather; metallized leather

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

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 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 (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed

Sanding or finger-jointing

- Beadings and mouldings

Beading or moulding

ex4410

to

ex4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex4415

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

Manufacture from boards not cut to size

ex4416

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 shales 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

(1)

(2)

(3)

4503

Articles of natural cork

Manufacture from cork of heading No 4501

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

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

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, and

-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

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 No 4909 or 4911

4910

Calendars of any kind, printed, including calendar blocks:

- Calenders 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, and

-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 within heading No 4909 or 4911

ex 5003

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

Carding or combing of silk waste

5501

to

5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

exChapter 50

to

Chapter 55

Yarn, monofilament and thread

Manufacture from (1):

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

-chemical materials or textile pulp, or

-paper-making materials

(1)

(2)

(3)

ex Chapter 50

to

Chapter 55

(cont'd)

Woven fabrics:

- Incorporating rubber thread

Manufacture from single yarn (1)

- Other

Manufacture from (1):

- coir yarn,

-natural fibres,

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

-chemical materials or textile pulp, or

-paper

or

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 56

Wadding, felt and non-wovens; special yarns, twine cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below

Manufacture from (1):

- 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 (1):

- natural fibres,

-chemical materials or textile pulp

However:

-polypropylene filament of heading No 5402,

-polypropylene fibres of heading No 5503 or 5506, or

-polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works price of the product

- Other

Manufacture from (1):

- natural fibres,

- man-made staple fibres made from casein, or

-chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 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

(1)

(2)

(3)

5604

(cont'd)

- Other

Manufacture from (1):

- 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 (1):

-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 then those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Manufacture from (1):

-natural fibres,

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

-chemical materials or textile pulp, or

-paper-making materials

Chapter 57

Carpets and other textile floor coverings:

- Of needleloom felt

Manufacture from (1):

-natural fibres, or

-chemical materials or textile pulp.

However:

-polypropylene filament of heading No 5402,

-polypropylene fibres of heading No 5503 or 5506, or

-polypropylene filament tow of heading No 5501 of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works price of the product

- Of other felt

Manufacture from (1):

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

-chemical materials or textile pulp

-Other

Manufacture from (1):

-coir yarn,

-synthetic or artificial filament yarn,

-natural fibres, or

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

(1)

(2)

(3)

ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery, except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:

- Combined with rubber thread

Manufacture from single yarn (1)

- Other

Manufacture from (1):

-natural fibres,

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

-chemical materials or textile pulp

or

Printing accompanied by at least a 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

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:

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

Manufacture from yarn

- Other

Manufacture from chemical materials or textile pulp

5903

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

Manufacture from yarn

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 (1)

5905

Textile wall coverings:

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

Manufacture from yarn

(1)

(2)

(3)

5905

(cont'd)

- Other

Manufacture from (1):

- coir yarn,

-natural fibres,

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

-chemical materials or textile pulp

or

Printing accompanied by at least finishing operation (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

5906

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

-Knitted or crocheted fabrics

Manufacture from (1):

-natural fibres,

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

-chemical materials or textile pulp

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

Manufacture from chemical materials

- Other

Manufacture from yarn

5907

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

Manufacture from yarn

ex 5908

Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

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

- Other

Manufacture from (1):

-coir yarn,

-natural fibres,

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

-chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (1):

- natural fibres,

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

-chemical materials or textile pulp

(1)

(2)

(3)

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

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

Manufacture from yarn (1)

- Other

Manufacture from (2):

-natural fibres,

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

-chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted, except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out below

Manufacture from yarn (1)

ex6202

ex6204

ex6206

ex6209

and

ex6217

Women's, girls' and babies' clothing and 'other made-up clothing accessories', embroidered

Manufacture from yarn (1)

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex works price of the product (1)

ex6210

ex6216

and

ex6217

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

Manufacture from yarn (1)

or

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex works price of the product (1)

6213

and

6214

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

-Embroidered

Manufacture from unbleached single yarn (1) (2)

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex works price of the product (1)

- Other

Manufacture from unbleached single yarn (1) (2)

6301

to

6304

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

- Of felt, of non-wovens

Manufacture from (2):

- natural fibres, or

- chemical materials or textile pulp

- Other:

- Embroidered

Manufacture from unbleached single yarn (2)

or

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 unbleached single yarn (2)

(1)

(2)

(3)

ex 6305

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

Manufacture from (1):

- natural fibres,

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

-chemical materials or textile pulp

6306

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

-Of non-wovens

Manufacture from (1):

-natural fibres, or

-chemical materials or textile pulp

-Other

Manufacture from unbleached single yarn

ex 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 (2)

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 15 % of the ex works price of the set

6401

to

6405

Footwear

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

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed

Manufacture from yarn or textile fibres (2)

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 (2)

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

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex6812

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

Manufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate

ex6814

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)

7006

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

Manufacture from materials of heading No 7001

(1)

(2)

(3)

7007

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

Manufacture from materials of heading No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

7009

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

Manufacture from materials of heading No 7001

7010

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

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

or

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

7013

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

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

and

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

or

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

ex 7019

Articles (other than yarn) of glass fibres

Manufacturefrom:

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

-glass wool

ex 7102

ex7103

and

ex7104

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 in heading No 7106, 7108 or 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110

or

Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals

-Semi-manufactured or in powder form (All)

Manufacture from unwrought precious metals

ex 7107

ex7109

and

ex7111

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

7116

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

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

7117

Imitation jewellery

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

or

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

(1)

(2)

(3)

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205

7208

to

7216

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

Manufacture from ingots or other primary forms of heading No 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading No 7207

ex7218

7219

to

7222

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

Manufacture from ingots or other primary forms of heading No 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading No 7218

ex7224

7225

to

7227

Semi-finished products, flat-rolled products, bars and rods, in irregularly wound coils, of other alloy steel

Manufacture from ingots or other primary forms of heading No 7224

7228

Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading No 7224

ex 7301

Sheet piling

Manufacture from materials of heading No 7203

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (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

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 frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture 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-chains

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 7322

Radiators for central heating, not electrically heated

Manufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex works price of the product

(1)

(2)

(3)

ex Chapter 74

Copper and articles thereof, except for heading Nos 7401 to 7405; the rule for heading No ex 7403 is set out below

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

ex 7403

Copper alloys, unwrought

Manufacture from refined copper, unwrought, or waste and scrap

ex Chapter 75

Nickel and articles thereof, except for heading Nos 7501 to 7503;

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

ex Chapter 76

Aluminium and articles thereof, except for heading Nos 7601 and 7602; the rule for heading No ex 7601 is set out below

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

ex 7601

-Aluminium alloys

Manufacture from aluminium, not alloyed, or waste and scrap

-'Super-pure' aluminium (ISO No Al 99.99)

Manufacture from aluminium, not alloyed (ISO No Al 99,8)

ex Chapter 78

Lead and articles thereof, except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below

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

7801

Unwrought lead:

- Refined lead

Manufacture from 'bullion' or 'work' lead

- Other

Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

ex Chapter 79

Zinc and articles thereof, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below

Manufacture in which:

- all the materials used are classified in 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

7901

Unwrought zinc

Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

(1)

(2)

(3)

ex Chapter 80

Tin and articles thereof, except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below

Manufacture in which:

-all the materials used are classified in 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

8001

Unwrought tin

Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

ex Chapter 81

Other base metals, wrought; articles thereof

Manufacture in which the value of all the materials classified in the same heading as the products used does not exceed 50 % of the ex works price 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 in 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 in a heading other than that of the product, and

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

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture in which:

-all the materials used are classified in a heading other than that of the product, and

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

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208

Manufacture in which all the materials used are classified in a heading other than that of the product. However, knife blades and handles of base metal may be used

8214

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

Manufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be used

8215

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

Manufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be used

(1) (2) (3) ex 8306

Statuettes and other ornaments, of base metal

Manufacture in which all the materials used are classified in a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex works price of the product

exChapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:

8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8482, 8484 and 8485

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8402

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

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8403

and

ex8404

Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers

Manufacture in which all the materials used are classified in a heading other than heading No 8403 or 8404. However, materials which are classified in heading No 8403 or 8404 may be used provided their value, taken together, does not exceed 10 % of the ex works price of the product

8406

Steam turbines and other vapour turbines

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

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

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

8408

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

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

8409

Parts suitable for use solely or principally with the engines of heading No 8407 or 8408

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

8411

Turbo-jets, turbo-propellers and other gas turbines

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex-works price of the product

ex 8414

Industrial fans, blowers and the like

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8415

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

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

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other heat pumps other than air conditioning machines of heading No 8415

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product, and

-where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 8419

Machines for the wood, paper pulp and paper board industries

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8420

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

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8423

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

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8425

to

8428

Lifting, handling, loading or unloading machinery

Manufacture:

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

-where, within the above limit, the materials classified in heading No 8431 are only used up to a value of 10 % of the ex works price of the product

8429

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

- Road rollers

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

- Other

Manufacture:

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

-where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex works price of the product

8430

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

Manufacture:

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

-where, within the above limit, the value of the materials classified within heading No 8431 are only used up to value of 10 % of the ex works price of the product

ex8431

Parts for road rollers

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

8439

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

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8441

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

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8444

to

8447

Machines of these headings for use in the textile industry

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

ex8448

Auxiliary machinery for use with machines for heading Nos 8444 and 8445

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

8452

Sewing machines, other than book sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

-Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture:

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

-where the value of all of the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and

-the thread tension, crochet and zigzag mechanisms used are already originating

8452

(cont'd)

- Other

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

8456

to

8466

Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466

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

8469

to

8472

Office machines (for example, typewriters, calculating machines, automatic data-processing machines, duplicating machines, stapling machines)

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

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

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

8482

Ball or roller bearings

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the poduct are only used up to a value of 10 % of the ex works price of the product

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings

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

8485

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter

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

exChapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below:

8501, 8502, ex 8522, 8523 to 8529, 8535 to 8537, 8542, 8544 to 8548

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8501

Electric motors and generators (excluding generating sets)

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex works price of the product

8502

Electric generating sets and rotary converters

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex works price of the product

ex 8522

Parts and accessories of cinematographic sound recorders or reproducers for film of 16 mm or more

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

8523

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

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

8524

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

-Matrices and masters for the production of records

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

- Other

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex works price of the product

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras

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

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Manufacture:

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

-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

8527

Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture:

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

-where the value of all the non-originating materials used does not exceed the value of the originating materials used

8528

Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus

Manufacture:

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

-where the value of all the non-originating materials used does not exceed the value of the originating materials used

8529

Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528

Manufacture:

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

-where the value of all the non-originating materials used does not exceed the value of the originating materials used

8535

and

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex works price of the product

8537

Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex works price of the product

ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the products are only used up to a value of 10 % of the ex works price of the product

8542

Electronic integrated circuits and microassemblies

Manufacture:

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

-where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex works price of the product

8544

Insulated (including enamelled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

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

8545

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

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

8546

Electrical insulators of any material

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

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

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

8548

Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter

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

8601

to

8607

Railway or tramway locomotives, rolling-stock and parts thereof

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

8608

Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport

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

exChapter 87

Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:

8709 to 8711, ex 8712, 8715 and 8716

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

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8710

Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

Manufacture:

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

-where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex8712

Bicycles without ball bearings

Manufacture from materials not classified within heading No 8714

8715

Baby carriages and parts thereof

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8803

Parts of goods of heading No 8801 or 8802

Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex works price of the product

8804

Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto:

- Rotochutes

Manufacture from materials of any heading including other materials of heading No 8804

- Other

Manufacture in which the value of all the materials of heading No 8804 used does not exceed 10 % of the ex works price of the product

8805

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex works price of the product

Chapter 89

Ships, boats and floating structures

Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used

exChapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:

9001, 9002, 9004, ex 9006, ex 9014, 9015 to 9020 and 9024 to 9033

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

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

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

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

9004

Spectacles, goggles and the like, corrective, protective or other

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

ex9006

Photographic (other than cinematographic) cameras, other than the following:

- Cameras of a kind used for preparing printing plates or cylinders

- Cameras of a kind used for recording documents on microfilm, microfiche or other microforms

- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

- Instant print cameras

- Other cameras:

- With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film or a width not exceeding 35 mm

- Other, for roll film of a width less than 35 mm

- Other, for roll film of a width of 35 mm

Manufacture:

- in which the value of all the materials used does not exceed 45 % of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex-works price of the product

ex9014

Other navigational instruments and appliances

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

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

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

9016

Balances of a sensitivity of 5 cg or better, with or without weights

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

9017

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

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

ex 9018

Dentists' chairs incorporating dental appliances or dentists' spittoons

Manufacture from materials of any heading, including other materials of heading No 9018

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Manufacture:

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

-where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

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

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

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

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032

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

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

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

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

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

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes

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

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

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

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

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

9032

Automatic regulating or controlling instruments and apparatus

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

9033

Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

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

exChapter 91

Clocks and watches and parts thereof; except for those falling under the following headings for which the rules are set out below:

9101 to 9105 and 9110 to 9113

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

9101

to

9105

Watches and clocks

Manufacture in which the value of all the materials used does not exceed 45 % of the ex-works price of the product

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

Manufacture:

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

-where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex works price of the product

9111

Watch cases and parts thereof

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9112

Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

Manufacture:

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

-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9113

Watch straps, watch bands and watch bracelets, and parts thereof:

-Of base metal, whether or not plated, or clad with precious metal

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

- Other

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

Chapter 92

Musical instruments; parts and accessories of such articles

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

Chapter 93

Arms and ammunitions; parts and accessories thereof

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

ex9401

and

ex9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less

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

or

Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:

-its value does not exceed 25 % of the ex works price of the product, and

-all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

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

9406

Prefabricated buildings

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

ex 9502

Dolls, with electric motors

Manufacture in which the electric motor used must be originating and all other materials used must be classified in a heading other than that of the product

9503

Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which:

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

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

ex 9506

Finished golf club heads

Manufacture from roughly shaped blocks

ex 9507

Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 'birds' (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites:

-Mounted fish hooks with artificial bait; mounted fishing lines including casts

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 25 % of the ex works price of the product

ex9601

and

ex9602

Articles of animal, vegetable or mineral carving materials

Manufacture from 'worked' carving materials of the same heading

ex 9603

Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops

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

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

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

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture in which:

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

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

ex 9608

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609:

-Fountain pens, stylograph pens and other pens with nibs

Manufacture in which all the materials used are classified in a heading other than that of the product. However, nibs or nib points may be used and the other materials classified within the same heading may also be used provided their value does not exceed 10 % of the ex works price of the product

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

Manufacture in which

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

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

ex 9614

Smoking pipes or pipe bowls

Manufacture from roughly shaped blocks

ANNEX III

Within the meaning of this Protocol 'countries and territories' shall mean the countries and territories referred to in Part Four of the Treaty establishing the European Economic Community listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

1. Country having special relations with the Kingdom of Denmark:

- Greenland

2.Overseas territories of the French Republic:

- New Caledonia and Dependencies

- French Polynesia

- French Southern and Antarctic Territories

- Wallis and Futuna Islands

3.Territorial collectivities of the French Republic:

- Mayotte

- Saint Pierre and Miquelon

4.Overseas countries of the Kingdom of the Netherlands:

- Aruba

- Netherlands Antilles:

- Bonaire

- Curaçao

- Saba

- Saint Eustatius

- Saint Maarten

5.Overseas countries and territories of the United Kingdom of Great Britain and Northern Ireland:

- Anguilla

- Cayman Islands

- Falkland Islands

- South Sandwich Islands and Dependencies

- Montserrat

- Pitcairn

- Saint Helena and Dependencies

- British Antarctic Territory

- British Indian Ocean Territory

- Turks and Caicos Islands

- British Virgin Islands

ANNEX IV

FORM FOR MOVEMENT CERTIFICATES

1. Movement certificates EUR. 1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Convention is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink and in capital letters.

2.Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 65 g/m². It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

3.The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

4.Forms of the kind given in Annex 4 to Decision No 1/89 of the ACP-EEC Council of Ministers may continue to be used until stocks are exhausted or until 31 December 1992 at the latest.

MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

3. Consignee (Name, full address, country) (Optional)

EUR. 1 No A 000.000

See notes overleaf before completing this form

2. Certificate used in preferential trade between

and

(Insert appropriate countries, groups of countries of territories)

4. Country, group of countries or territory in which the products are considered as originating

5.Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods

9. Gross

mass (kg)

or other mea-

sure (litres,

m³, etc.)

10. Invoices

(Optional)

11. CUSTOMS ENDORSEMENT

Declaration certified

Export document (2)

Form No ....................

Customs office

Issuing country or territory

Date

Stamp

12.DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described above meet the conditons required for the issue of this certificate.

Place and date .

(Signature)

(Signature)

(1) If goods are not packed, indicate number of articles of state 'in bulk' as appropriate.

(2) Complete only where the regulations of the exporting country or territory require.

13. REQUEST FOR VERIFICATION, to:

14. RESULT OF VERIFICATION,

Verification carried out shows that this certificate (1)

O

was issued by the customs office indicated and that the information contained therein is accurate.

O

does not meet the requirements as to authenticity and accuracy (see remarks appended).

Verification of the authenticity and accuracy of this certificate is requested.

.................................

(Place and date)

..................................

(Place and date)

Stamp

Stamp

(Signature)

(Signature)

(1) Insert X in the appropriate box.

NOTES

1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3.Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

3. Consignee (Name, full address, country) (Optional)

EUR. 1 N. A 000.000

See notes overleaf before completing this form

2. Application for a certificate to be used in preferential trade between

and

(Insert appropriate countries, groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5.Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods

9. Gross

mass (kg)

or other mea-

sure (litres,

m³, etc.)

10. Invoices

(Optional)

(1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate.

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFYas follows the circumstances which have enabled these goods to meet the above conditions:

SUBMITthe following supporting documents (1):

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUESTthe issue of the attached certificate for these goods.

(Place and date)

(Signature)

ANNEX V

FORM EUR. 2

1. Form EUR. 2, a specimen of which appears in this Annex shall be completed by the exporter. It shall be made out in one of the languages in which the Convention is drawn up and in accordance with the provisions of the domestic law of the exporting State. If it is handwritten it must be completed in ink in capital letters.

2.Form EUR. 2 shall consist of a single sheet measuring 210 × 148 mm. The paper used shall be white, sized for writing, not containing mechanical pulp and weighing not less than 65 g/m².

3.The exporting States may reserve the right to print the forms themselves or may have them printed by printers they have approved. In the latter case each form must include a reference to such approval. In addition, each form shall bear the distinctive sign attributed to the approved printer and a serial number, either printed or not, by which it can be identified.

4.Forms of the kind given in Annex 5 to Decision No 1/89 of the ACP-EEC Council of Ministers may continue to be used until stocks are exhausted or until 31 December 1992 at the latest.

FORM EUR. 2 No

1

Form used in preferential trade

between (1) and .............................

2

Exporter (Name, full address, country)

3

Declaration by exporter

I, the undersigned, exporter of the goods described below, declare that the goods comply with the requirements for the completion of this form and that the goods have obtained the status of originating products within the provisions governing preferential trade shown in box 1.

4

Consignee (Name, full address, country)

5

Place and date

6

Signature of exporter

7

Remarks (2)

8

Country of origin (3)

9

Country of destination (4)

10

Gross mass (kg)

11

Marks; Numbers of consignment; Description of goods

12

Authority in the exporting country (4)

responsible for verification of the declaration by the exporter

(1) Insert the countries, groups of countries or territories concerned. (2) Refer to any verification already carried out by the appropriate authorities. (3) The term 'country of origin' means country, group of countries or territory where the goods are considered to be originating. (4) The term 'country' means country, group of countries or territory of destination.

Before completing this form read carefully the instructions on the other side.

13

Request for verification

14

Result of verification

The verification of the declaration by the exporter on the front

of this form is requested (5)()

Verification carried out shows that (1)

O

the statements and particulars given in this form are accurate.

O

this form does not meet the requirements as to accuracy and authenticity (see remarks appended)

,

(Place and date)

Stamp

19

,

(Place and date)

Stamp

19

(Signature)

(Signature)

(1) Insert X in the appropriate box.

(5)() Subsequent verifications of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the accuracy of the information regarding the authenticity of the forms and the true origin of the goods in question.

Instructions for the completion of form EUR. 2

1. A form EUR. 2 may be made out only for goods which in the exporting country fulfil the conditions specified by the provisions governing the trade referred to in box 1. These provisions must be studied carefully before the form is completed.

2.In the case of a consignment by parcel post the exporter attaches the form to the dispatch note. In the case of a consignment by letter post he encloses the form in a package. The reference 'EUR. 2' and the serial number of the form should be stated on the customs green label declaration C1 or on the customs declaration C2/CP3, as appropriate.

3.These instructions do not exempt the exporter from complying with any other formalities required by customs or postal regulations.

4.An exporter who uses this form is obliged to submit to the appropriate authorities any supporting evidence which they may require and to agree to any inspection by them of his accounts and of the processes of manufacture of the goods described in box 11 of this form.

(VERSO)

ANNEX VI A

DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS

I, the undersigned, declare that the goods listed on this invoice (1)

were produced in (2)

and satisfy the rules of origin governing preferential trade between the ACP States and the European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

(3)

(4)

(6)

Note:

The text inside the box, suitably completed in conformity with the footnotes below, constitutes a suppliers' declaration. The footnotes do not have to be reproduced.

ANNEX VI B

DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS

I, the undersigned, declare that the goods listed on this invoice ................................................ (1) were produced in ................................................. (2) and incorporate the following components or materials which do not have Community origin for preferential trade:

(3)

(4)

(6)

(7)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

(8)

(9)

(10)

Note:

The text inside the box, suitably completed in conformity with the footnotes below, constitutes a suppliers' declaration. The footnotes do not have to be reproduced.

ANNEX VII

INFORMATION CERTIFICATE

1. The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Convention is drawn up and in accordance with the provisions of the dometic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. The shall bear a serial number, whether or not printed, by which they can be identified.

2.The information certificate shall measure 210×297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 65 g/m².

3.The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.

EUROPEAN COMMUNITIES

1. Supplier (1)

INFORMATION CERTIFICATE

to facilitate the issue of a

MOVEMENT CERTIFICATE

for preferential trade between the

2. Consignee (1)

EUROPEAN ECONOMIC

COMMUNITY

and THE ACP-STATES

3. Processor (1)

4. State in which the working or processinghas been carried out

6. Customs office of importation (2)

5. For official use

7. Import document (2)

Form No .................................

Series

Date

GOODS SENT TO THE MEMBER STATES OF DESTINATION

8. Marks, numbers,

quantity and kind of

package

9. Tariff heading number and description of goods

10. Quantity (3)

11. Value (4)

IMPORTED GOODS USED

12. Tariff heading number and description

13.Country of

origin

14. Quantity(3)

15. Value (2) (6)

16. Nature of the working or processing carried out

17. Remarks

18. CUSTOMS ENDORSEMENT

Declaration certified

Document:

Form No ...........................

19.DECLARATION BY THE SUPPLIER

I, the undersigned, declare that the information on this

certificate is accurate

Customs office

(Place)

(date)

Date

(Signature)

Official

stamp

(Signature)

See footnotes on verso.

REQUEST FOR VERIFICATION

RESULT OF VERIFICATION

The undersigned customs official requests verification of the authenticity and accuracy of this information certificate

Verification carried out by the undersigned customs official shows that this information certificate:

(a) was issued by the customs office indicated and that the information contained therein is accurate (5)()

(b)does not meet the requirements as to authenticity and accuracy (see notes appended) (5)()

(Place and date)

(Place and date)

Official

stamp

Official

stamp

(Official's signature)

(Official's signature)

(5)() Delete where not applicable.

CROSS REFERENCES

(1) Name of individual or business and full address.

(2) Optional information.

(3) kg, hl, m³ or other measure.

(4)Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.

(6)The value must be indicated in accordance with the provisions on rules of origin.

ANNEX VIII

LIST OF PRODUCTS REFERRED TO IN ARTICLE 33 WHICH ARE TEMPORARILY EXCLUDED FROM THE SCOPE OF THIS PROTOCOL

HS heading No

Description of 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 distills at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power of heating fuels

2709 to 2715

Mineral oils and products of their distillation; bituminous substances; mineral waxes

ex 2901

Acylic hydrocarbon for use as power or heating fuels

ex 2902

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

ex 3403

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

ex 3404

Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

ex 3811

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

FORM FOR APPLICATION FOR A DEROGATION

ANNEX IX

1. Commercial description of the finished product:

1.1.Customs classification (HS-code)

2. Anticipated annual quantity of exports to the Community (weight, No of pieces, metres or other unit)

3.Commercial description on third country materials

Customs classification (HS-code)

4.Anticipated annual quantity of third country materials to be used

5.Value of third country materials

6.Value of finished product

7.Origin of third country materials

8.Reasons, why the rule of origin for the finished product cannot be fulfilled

9.Commercial description of materials originating in the ACP States, EEC or OCT to be used

10.Anticipated annual quantity of ACP, EEC or OCT materials to be used

11.Value of ACP, EEC or OCT materials

13.Duration requested for the derogation:

from .......................................... to ..........................................

12.Working or processing carried out in the EEC or OCT or third country materials without obtaining origin

14.Detailed description of working and processing in the ACP States

15.Capital structure of the firm concerned

16.Amount of investments made/foreseen

17.Staff employed/expected

18.Value added by the working or processing in the ACP States:

18.1.Labour

18.2.Overheads

18.3.Others

20.Possible developments to overcome the need for a derogation

19.Other possible sources of supply for materials

21.Observations

NOTES

1. If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention 'see annex' shall be entered in the box concerned.

2.If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.

3.A form shall be completed for each product covered by the request.

Boxes 3, 4, 5, 7: 'third country' meaning any country which is not an ACP or Community State or OCT.

Box 12:If third country materials have been worked or processed in the Community or in the OCT without obtaining origin, before being further processed in the ACP State requesting the derogation, indicate the working or processing carried out in the Community or OCT.

Box 13:The dates to be indicated are the initial and final one of the period in which EUR. 1 certificates may be issued under the derogation.

Box 18:Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added value for unit of product.

Box 20:Indicate possible further investments or suppliers differentiation which make the derogation necessary for only a limited period of time.

Box 20:If alternative sources of materials exist, indicate here what they are and, if possible, the reasons of cost or other why they are not used.

(1) This example is given for the purpose of explanation only. It is not legally binding.(1) This example is given for the purpose of explanation only. It is not legally binding.(1) This example is given for the purpose of explanation only. It is not legally binding.(1) This example is given for the purpose of explanation only. It is not legally binding.(1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified within another heading in Chapter 32.

(2)A 'group' is regarded as any part of the heading separated from the rest by a semi-colon.(1) In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

(1) See Introductory Note 7 for the treatment of textile trimmings and accessories.

(2)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

(2) See Introductory Note 7 for the treatment of textile trimmings and accessories.(1) For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.(1) - If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: '. . . . . . . . . . listed on this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .'.

- If a document other than the invoice or an annex to the invoice is used (see Article 3), the name of the document concerned shall be mentioned instead of the word 'invoice'.

(2) The Community, Member State, ACP State or OCT. Where an ACP State or OCT is given, a reference must also be made to the Community customs office holding any EUR 1(s) or EUR 2(s) concerned, giving the No of the certificate(s) or form(s) concerned and, if possible, the relevant customs entry No involved.

(3) Place and date.

(4) Name and function in company.

(6) Signature.(1) - If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: '. . . . . . . . listed on this invoice and marked . . . . . . . . were produced . . . . . . . .'.

- If a document other than the invoice or an annex to the invoice is used (see Article 3), the name of the document concerned shall be mentioned instead of the word 'invoice'.

(2)The Community, Member State, ACP State or OCT.

(3)Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

(4)Customs values to be given only if required.

(6)Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as 'third country'.

(7)'and have undergone the following processing in (the Community) (Member State) (ACP State) (OCT) . . . . . . .,' to be added with a description of the processing carried out if this information is required.

(8)Place and date.

(9)Name and function in company.

(10)Signature.

ANNEX III

FOURTH ACP-EEC CONVENTION PROTOCOL No 5 on bananas The Community and the ACP States agree to the objectives of improving the conditions under which the ACP States' bananas are produced and marketed and of continuing the advantages enjoyed by traditional suppliers in accordance with the undertakings of Article 1 of this Protocol and agree that appropriate measures shall be taken for their implementation. Article 1

In respect of its banana exports to the Community markets, no ACP State shall be placed, as regards access to its traditional markets and its advantages on those markets, in a less favourable situation than in the past or at present. Article 2

Each of the ACP States concerned and the Community shall confer in order to determine the measures to be implemented so as to improve the conditions for the production and marketing of bananas. This aim shall be pursued through all the means available under the arrangements of the Convention for financial, technical, agricultural, industrial and regional cooperation. The measures in question shall be designed to enable the ACP States, particularly Somalia, account being taken of their individual circumstances, to become more competitive both on their traditional markets and on the markets of the Community. Measures will be implemented at all stages from production to consumption and will cover the following fields in particular:

- improvement of conditions of production and enhancement of quality through action in the areas of research, harvesting packaging and handling,

-internal transport and storage,

-marketing and trade promotion. Article 3

For the purpose of attaining these objectives, the two parties hereby agree to confer in a permanent joint group, assisted by a group of experts, whose task shall be to keep under continuous review any specific problems arising from application of this Protocol in order to suggest solutions. Article 4

Should the banana-producing ACP States decide to set up a joint organization for the purpose of attaining the objectives of this Protocol, the Community shall support such an organization and shall give consideration to any requests it may receive for support for the organization's activities which fall within the scope of regional schemes under the heading of development finance cooperation.

ANNEX IV

FOURTH ACP-EEC CONVENTION PROTOCOL No 6 on rum Article 1

Until the entry into force of a common organization of the market in spirits, products of subheadings 2208 40 10, 2208 40 90, 2208 90 11 and 2208 90 19 of the combined nomenclature originating in the ACP States shall be imported duty free into the Community under conditions such as to permit the development of traditional trade flows between the ACP States and the Community and between the Member States. Article 2

(a) For the purposes of applying Article 167 and by the derogation from Article 168 (1) of the Convention, the Community shall each year, until 31 December 1995, fix the quantities which may be imported free of customs duties.

These quantities shall be established as follows:

- until 31 December 1993, on the basis of the largest annual quantities imported from the ACP States into the Community in the last three years for which statistics are available, increased, in the period until 31 December 1992, by an annual growth rate of 37 % on the market of the United Kingdom and 27 % on the other markets of the Community.

However, the volume of the annual quantity shall in no case be less than 172 000 hectolitres of pure alcohol,

-for 1994 and 1995, the volume of the total quota shall in each case be equal to that of the previous year increased by 20 000 hectolitres of pure alcohol.

(b)For the arrangements applicable from 1996, the Community shall establish, before 1 February 1995, on the basis of a report that the Commission will send to the Council before 1 February 1994, the modalities for the projected abolition of the Community tariff quota, taking into account the situation and prospects on the Community rum market and of the ACP States' exports.

(c)Where the application of point (a) hampers the development of a traditional trade flow between the ACP States and the Community, the Community shall take appropriate measures to remedy the situation.

(d)To the extent that the consumption of rum increases significantly in the Community, the Community undertakes to carry out a new examination of the annual rate of increase fixed by this Protocol.

(e)The Community declares itself prepared to conduct appropriate consultations before determining the measures provided for in (c).

(f)The Community further declares itself willing to seek with the ACP States concerned measures to allow an expansion of their sales of rum on the Community market. Article 3

With a view to attaining these objectives, the parties agree to confer within a joint working party whose role shall be to examine continuously any specific problems arising from application of this Protocol. Article 4

At the request of the ACP States the Community, in accordance with the provisions of Title X, Part Two of the Convention, shall assist the ACP States in promoting and expanding their sales on the Community market.

ANNEX V

(FOURTH ACP-EEC CONVENTION) PROTOCOL No 7 on beef and veal The Community and the ACP States agree to take the special measures set out below to enable ACP States which are traditional exporters of beef and veal to maintain their position on the Community market, thus guaranteeing a certain level of income for their producers. Article 1

Within the limits referred to in Article 2, import duties other than customs duties applicable to beef and veal originating in the ACP States shall be reduced by 90 %. Article 2

Without prejudice to Article 4, the reduction in import duties provided for in Article 1 shall apply to the following quantities of boneless meat per calendar year and per country:

Botswana: 18 916 tonnes

Kenya: 142 tonnes

Madagascar: 7 579 tonnes

Swaziland: 3 363 tonnes

Zimbabwe: 9 100 tonnes

Article 3

In the event of an actual or foreseeable recession in these exports due to disasters such as drought, cyclones or animal diseases, the Community is willing to consider appropriate measures to ensure that quantities affected for these reasons in any year can be delivered in the preceding year or the following year. Article 4

If, in the course of a given year, one of the ACP States referred to in Article 2 is not in a position to supply the total quantity fixed and does not wish to benefit from the measures referred to in Article 3, the Commission may share out the amount to be made up among the other ACP States concerned. In such a case, the ACP States concerned shall put forward a proposal to the Commission, not later than 1 October of each year, naming the ACP State or States which will be in a position to supply the new additional quantity, at the same time indicating to it the ACP State which is not in a position to supply the full amount allocated to it, on the understanding that this new temporary allocation will not affect the initial quantities. Article 5

This Protocol shall be implemented in accordance with the common market organization in the beef and veal sector, which, however, shall not affect the obligations entered into by the Community under this Protocol. Article 6

Should the safeguard clause in Article 177 (1) of the Convention be applied in the beef and veal sector, the Community will take the necessary measures to maintain the volume of exports from the ACP States to the Community at a level compatible with its obligations under this Protocol.

ANNEX VI

FOURTH ACP-EEC CONVENTION PROTOCOL No 9 concerning products within the province of the European Coal and Steel Community Article 1

Products within the province of the European Coal and Steel Community shall, when they originate in the ACP States, on import into the Community be admitted free of customs duties and charges having equivalent effect. Article 2

Products referred to in Article 1 originating in the Member States shall, on import into the ACP States, be admitted in accordance with the provisions of Part Three, Title I, Chapter 1 of the Convention. Article 3

If the offers made by firms of the ACP States are likely to be detrimental to the functioning of the common market and if any such detriment is attributable to a difference in the conditions of competition as regards prices, the Community may take appropriate measures, such as withdrawing the concessions referred to in Article 1. Article 4

Consultations shall take place between the parties concerned in all cases where, in the opinion of one of them, the implementation of Articles 1, 2 and 3 calls for such consultations. Article 5

The provisions laying down the rules of origin for the application of the Convention of Lomé shall also apply to this Protocol. Article 6

This Protocol shall not affect the provisions of the Treaty establishing the European Coal and Steel Community, or the powers of jurisdiction conferred by that Treaty.