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Document 52020PC0295

Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation

COM/2020/295 final

Brussels, 7.7.2020

COM(2020) 295 final

Proposal for a

COUNCIL DECISION

on the position to be taken on behalf of the European Union in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation


EXPLANATORY MEMORANDUM

1.Subject matter of the proposal

This proposal concerns the decision establishing the position to be taken on behalf of the European Union in the Trade Committee established by the Interim Partnership Agreement between the European Community, of the one part, and Pacific States of the other part (the “Agreement”), as regard the envisaged adoption of the decision amending certain provisions of the Protocol II to the Agreement.

2.Context of the proposal

2.1.The Partnership Agreement between the European Community, of the one part, and the Pacific States of the other part.

The Partnership Agreement between the European Community, of the one part, and Pacific States of the other part (‘the Agreement’) aims to (a) enable Pacific States to benefit from the improved market access offered by the European Union (‘the EU’); (b) promote sustainable economic development and the gradual integration of Pacific States into the world economy; (c) establish a free trade areas between the European Union and the Pacific States based on common interest, through the progressive liberalisation of trade in a manner compliant with applicable WTO rules and the principle of asymmetry, taking account of the specific needs and capacity constraints of the Pacific States, in terms of levels and timing for commitments; (d) set up the appropriate dispute settlement arrangements; and (e) to set up the appropriate institutional arrangements.

On 13 July 2009 the EU signed the Agreement 1 , which has been provisionally applied by Papua New Guinea and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.

2.2.The Trade Committee

The Trade Committee is a body set up in accordance with Article 68 of the Agreement. It is composed of representatives of the EU and of the Pacific States (Papua New Guinea, Fiji, Samoa and the Solomon Islands). The Trade Committee adopts its rules of procedure, and it is co-chaired by a representative of the EU and a representative from the Pacific States.

The Trade Committee deals with all matters necessary for the implementation of the Agreement, including development cooperation. In the performance of its functions, the Trade Committee may (a) set up and oversee any special committees or bodies necessary for the implementation of the Agreement, (b) meet at any time agreed by the Parties, (c) consider any issues under the Agreement and take appropriate action in the exercise of its functions, and (d) take decisions or make recommendations in cases provided for in the Agreement.

The Trade Committee will delegate specific implementing decision-making powers to the Special Committees as provided for in the relevant provisions of the agreement, in particular the special Committee on Customs Cooperation and Rules of Origin.

2.3.The envisaged act of the Trade Committee

On *September 2020*, during its eighth meeting, the Trade Committee is to adopt a Decision regarding the amendment of certain provisions of Protocol II concerning the definition of the concept of ‘originating products” and methods of administrative cooperation (‘the envisaged act’).

The purpose of the envisaged act is:

to update the provisions on rules of origin to the most recent developments and to provide the economic operators with simplified and more flexible rules of origin by adopting the following amendments:

(a)delete the following provisions, which are no longer relevant:

paragraph 7 of Article 3: it is no longer relevant to specify that cumulation has started to apply after 1 January 2010 and 1 October 2015;

article 4 bis and Annex VIII A are no longer relevant since no neighbouring developing countries have been identified;

second sentence of paragraph 8 of Article 4, and Annex XII: it is no longer relvant to list the products originating in South Africa for which cumulation started to apply after 31 December 2009.

(b)To make the title of Article 7 match the title shown in the index.

(c)To introduce a new Article 12 titled "Accounting segregation" in Title II, which will allow economic operators to save costs by using this method of managing stocks.

(d)To delete Article 13 of Title III, and to replace it with a new Article 14 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when tran-shipment or customs warehousing of originating goods takes place in a third country.

(e)To delete Article 14 on “Exhibitions” and Article 38 on “Free zones”, which are no longer needed following the introduction of the provision on “non-alteration”.

(f)To amend Article 15 of Title IV, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements.

(g)To include a new Article 39 summarizing the functions and responsibilities of the Special Committee on Customs Cooperation and Rules of Origin, which are mentioned in different provisions of Protocol II, and to update accordingly Article 41.

To update Annex II to Protocol II of the Agreement to align it with the 2017 version of the HS Nomenclature.

Annex II to Protocol II is based on the 2007 version of the Harmonized System (HS) Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.

To amend the text of Annex IV to Protocol II of the Agreement in order to include the Croatian version of the invoice declaration.

The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States.

To update the list of OCTs in Annex VIII to Protocol II of the Agreement in order to align the list with the Treaty on the Functioning of the European Union.

Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the European Union. The status of some of the territories has recently changed: Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the Union on 1 January 2012 and 1 January 2014 respectively, and Mayotte (FR) became an Outermost Region (OR) of the Union on 1 January 2014.

Following to the accession of Samoa and Solomon Islands to the Agreement, to remove both States from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

In view of the number of changes to be made in Protocol II to the Agreement and its annexes, clarity requires the Protocol to be replaced in its entirety.

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

Protocol II concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation was concluded in 2009. Certain provisions of the original Protocol II are not up to date to the most recent development on rules of origin resulting on impediments to benefit from the preferential treatment provided for the Agreement.

The proposed amendments will simplify, and provide more flexibility to fulfil the requirements and procedures of rules of origin. For example:

accounting segregation will allow economic operators to save costs in managing their stocks;

more flexibility is offered to economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when transhipment or customs warehousing of originating goods takes place in a third country;

the possibility for a registered exporter to exclusively use an invoice declaration as valid proof of origin will simplify the origin procedures and reduce the administrative costs linked to the issuing of movement certificates EUR.1, which will allow operators to fully benefit from preferential tariff treatment which may positively impact trade.

This simplification will therefore facilitate trade and enhance economic development in the Pacific Region by allowing economic operators to fully benefit from the preferential treatment under the Interim Economic Partnership Agreement.

The amendments will simplify and provide flexibility to fulfil the requirements and procedures of rules of origin. This simplification will facilitate trade and optimise the utilisation of the preferential treatment for economic operators. In addition, the proposed amendments will encourage regional integration and economic development in the Pacific States by offering more opportunities to operators to fulfil the rules of origin.

Amendments to products (headings and descriptions) mentioned in Annex II to Protocol II to the Agreement are necessary to align to the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.

Annex VIII to Protocol II to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol II, ‘overseas countries and territories’ shall mean the countries and territories referred to in Part four of the Treaty establishing the European Community. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.

It should be noted that Council Decision (EU) 2019/2143 of 11 November 2019 has already established the position to be taken on behalf of the EU in the Trade Committee established under the Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement (OJEU L 331, 20.12.2019, p1). For clarity, the position is recast (unchanged) in the current initiative.

The proposed decision fulfils the EU's obligations under the provisions of the Agreement.

4.Legal basis

4.1.Procedural legal basis

4.1.1.Principles

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

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

4.1.2.Application to the present case

The act which the Trade Committee is called upon to adopt constitutes an act having legal effects and it will be binding under international law in accordance with Articles 8, 68 and 78 of the Agreement. 

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

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

4.2.Substantive legal basis

4.2.1.Principles

The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.

4.2.2.Application to the present case

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

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

4.3.Conclusion

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

4.4.Publication of the envisaged act

As the act of the Trade Committee will amend the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

Proposal for a

COUNCIL DECISION

on the position to be taken on behalf of the European Union in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to the proposal from the European Commission,

Whereas:

(1)The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part 3 (the 'Agreement'),, which establishes a framework for an Economic Partnership Agreement has been provisionally applied by Papua New Guinea and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.

(2)Pursuant to Articles 13 and 68 of the Agreement and Article 41of the Protocol II to the Agreement, the EPA Trade Committee may adopt amendments to the provisions of Protocol II to the Agreement.

(3)The Trade Committee, during its eighth meeting on *September 2020*, is to adopt a decision amending certain provisions of the Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.

(4)It is appropriate to establish the position to be taken on the Union's behalf in the Trade Committee, as the envisaged decision will be binding on the Union.

(5)Protocol II concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation concluded in 2009, requires the amendments of certain provisions to update the rules of origin to the most recent development on rules of origin, to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment.

(6)Amendments to products (headings and descriptions) mentioned in Annex II to Protocol II to the Agreement are necessary to align them with the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.

(7)The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States. The text of Annex IV to Protocol II of the Agreement should be amended accordingly in order to include the Croatian version of the invoice declaration.

(8)Annex VIII to Protocol II to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Part four of the Treaty establishing the European Community. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.

(9)Owing to the accession of Samoa and Solomon Islands to the Agreement, both States should be removed from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on the Union's behalf in the eighth meeting of the Trade Committee shall be based on the draft act of the Trade Committee attached to this Decision.

Article 2

This Decision is addressed to the Commission.

Done at Brussels,

   For the Council

   The President

(1)    Council Decision 2009/729/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1)
(2)    Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64.
(3)    Council Decision 2009/729/EC of 13 July 2009, on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1)
Top

Brussels, 7.7.2020

COM(2020) 295 final

ANNEX

to the

Proposal for a Council Decision

on the position to be taken on behalf of the European Union in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation










ANNEX

DRAFT

DECISION No … / 2020
OF THE TRADE COMMITTEE

ESTABLISHED UNDER THE INTERIM PARTNERSHIP AGREEMENT BETWEEN THE EUROPEAN COMMUNITY, OF THE ONE PART, AND THE PACIFIC STATES, OF THE OTHER PART,

of …

amending certain provisions of Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

THE TRADE COMMITTEE,

Having regard to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part 1 (the 'Agreement'), which establishes a framework for an Economic Partnership Agreement, signed in London on 30 July 2009, and in particular Articles 8, 68(3) and 78, taken in conjunction with Article 41 of Protocol II thereof,

Whereas:

(1)The Agreement has been provisionally applied by Papua New Guinea and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.

(2)In accordance with Article 8 of the Agreement, the Trade Committee shall review the provisions of Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation with a view to their further simplification.

(3) The Parties have carried out such review and agreed on the following amendments to Protocol II:

(i) To delete the following provisions, which are no longer applicable:

- Paragraph 7 of Article 3;

- Article 4 bis;

- Annexes VIII A and XII.

(ii) To make a corrigenda to the following provisions:

- Paragraph 8 of Article 4, by deleting the second sentence which is no longer applicable;

- Title of Article 7 to match the title shown in the index.

(iii) To introduce a new Article 12 titled "Accounting segregation" in Title II, which will allow economic operators to save costs by using this method of managing stocks;

(iv) To delete Article 13 of Title III, and to replace it with a new Article 14 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when tran-shipment or customs warehousing of originating goods takes place in a third country;

           (v) To delete Article 14 on “Exhibitions” and Article 38 on “Free zones”, which are no longer needed following the introduction of the provision on “non-alteration”;

           (vi) To amend Article 15 of Title IV, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements;

           (vii) To include a new Article 39 summarizing the functions and responsibilities of the Special Committee on Customs Cooperation and Rules of Origin, which are mentioned in different provisions of Protocol II, and to update accordingly Article 41.

(4)    Annex II to Protocol II of the Agreement is based on the 2007 version of the Harmonized System (HS) Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. It is necessary to update Annex II to Protocol II of the Agreement to align it with the 2017 version of the HS Nomenclature. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.

(5)    The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States. The text of Annex IV to Protocol II of the Agreement should be amended accordingly in order to include the Croatian version of the invoice declaration.

(6)    Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the European Union. The status of some of the territories has recently changed: Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the Union on 1 January 2012 and 1 January 2014 respectively, and Mayotte (FR) became an Outermost Region (OR) of the Union on 1 January 2014. It is necessary to update the list of OCTs in Annex VIII to Protocol II of the Agreement in order to align the list with the Treaty on the Functioning of the European Union.

(7)    Owing to the accession of Samoa and Solomon Islands to the Agreement, both States should be removed from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

(8)        In view of the number of changes to be made, and for the sake of clarify, Protocol II to the Agreement should be replaced in its entirety,

HAS ADOPTED THIS DECISION:

Article 1

The text of Protocol II of the Agreement is replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption.

Done at … on…

For the Trade Committee

On behalf of the Union            On behalf of the Pacific States



ANNEX

PROTOCOL II

Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

INDEX

TITLE I

GENERAL PROVISIONS

Article

1.    Definitions

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Articles

2.    General requirements

3.    Cumulation in the European Community

4.    Cumulation in the Pacific States

5.    Wholly obtained products

6.    Sufficiently worked or processed products 

7.    Insufficient working or processing operations

8.    Unit of qualification

9.    Accessories, spare parts and tools

10.    Sets

11.    Neutral elements

12.    Accounting segregation

TITLE III

TERRITORIAL REQUIREMENTS

Articles

13.    Principle of territoriality

14.    Non-alteration

TITLE IV

PROOF OF ORIGIN

Articles

15.    General requirements

16.    Procedure for the issue of a movement certificate EUR.1

17.    Movement certificates EUR.1 issued retrospectively

18.    Issue of a duplicate movement certificate EUR.1

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

20.    Conditions for making out an invoice declaration

21.    Approved exporter

22.    Validity of proof of origin

23.    Submission of proof of origin

24.    Importation by instalments

25.    Exemptions from proof of origin

26.    Information procedure for cumulation purposes

27.    Supporting documents

28.    Preservation of proof of origin and supporting documents

29.    Discrepancies and formal errors

30.    Amounts expressed in EUR

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Articles

31.    Administrative conditions for products to benefit from the Agreement

32.    Notification of information related to customs authorities

33.    Mutual assistance

34.    Verification of proof of origin

35.    Verification of suppliers' declarations

36.    Dispute settlement

37.    Penalties

38.    Derogations

39.    Special Committee on Customs Cooperation and Rules of Origin

TITLE VI

   CEUTA AND MELILLA

Article

40.    Special conditions

TITLE VII

FINAL PROVISIONS

Articles

41.    Revision and application of rules of origin

42.    Annexes

43.    Implementation of the Protocol

ANNEXES

ANNEX I to PROTOCOL II:    Introductory notes to the list in Annex II

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

ANNEX II(a) to PROTOCOL II:    Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III to PROTOCOL II:    Form for movement certificate

ANNEX IV to PROTOCOL II:    Invoice declaration

ANNEX V A to PROTOCOL II:    Supplier declaration for products having preferential origin status

ANNEX V B to PROTOCOL II:    Supplier declaration for products not having preferential origin status

ANNEX VI to PROTOCOL II:    Information certificate

ANNEX VII to PROTOCOL II:    Form for application for a derogation

ANNEX VIII to PROTOCOL II:    Overseas countries and territories

ANNEX IX to PROTOCOL II:    Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 

ANNEX X to PROTOCOL II:    Other ACP States

ANNEX XI to PROTOCOL II:    Products originating in South Africa excluded from cumulation provided for in Article 4

JOINT DECLARATION concerning the Principality of Andorra

JOINT DECLARATION concerning the Republic of San Marino



TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

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

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

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

(d)    "goods" means both materials and products;

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

(f)    "ex-works price" means the price paid for the product ex-works to the manufacturer in the European Community or in a Pacific State in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;

(g)    "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Community or in a Pacific State;

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

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

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

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

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

(m)    "territories" includes territorial waters;

(n)    "OCTs" means the Overseas Countries and Territories as defined in Annex VIII;

(o)    "other ACP States" means all the ACP States with the exception of the Pacific States.


TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1.    For the purpose of the Interim Partnership Agreement, hereinafter referred to as "the Agreement" the following products shall be considered as originating in the European Community:

(a)    products wholly obtained in the European Community within the meaning of Article 5 of this Protocol;

(b)    products obtained in the European Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Community within the meaning of Article 6.

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

(a)    products wholly obtained in a Pacific State within the meaning of Article 5 of this Protocol;

(b)    products obtained in a Pacific State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Pacific State within the meaning of Article 6.

Article 3

Cumulation in the European Community

1.    Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the European Community if they are obtained there, incorporating materials originating in a Pacific State, in the other ACP States or in the OCTs, provided the working or processing carried out in the European Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2.    Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the European Community.

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

4.    For the purpose of implementing Article 2(1)(b), working or processing carried out in a Pacific State, in the other ACP States or in the OCT shall be considered as having been carried out in the European Community when the products obtained undergo subsequent working or processing in the European Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the European Community only if the working or processing goes beyond the operations referred to in Article 7.

5.    Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

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

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

(b)    materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

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

Article 4

Cumulation in the Pacific States

1.    Without prejudice to the provisions of Article 2(2), products shall be considered as originating in a Pacific State if they are obtained there, incorporating materials originating in the European Community, in the other ACP States, in the OCT or in the other Pacific States, provided the working or processing carried out in that Pacific State goes beyond that of the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2.    Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that Pacific State.

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

4.    For the purpose of implementing Article 2(2)(b), working or processing carried out in the European Community, in the other Pacific States, in the other ACP States or in the OCT shall be considered as having been carried out in a Pacific State when the products obtained undergo subsequent working or processing in this Pacific State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this Pacific State only if the working or processing goes beyond the operations referred to in Article 7.

5.    Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

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

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

(b)    materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

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

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

8.    This Article shall not apply to products of Annex XI originating in South Africa.

Article 5

Wholly obtained products

1.    The following shall be considered as wholly obtained in a Pacific State or in the European Community:

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

(b)    fruit and vegetable products harvested there;

(c)    live animals born and raised there;

(d)    products from live animals raised there;

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

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

(f)    products of sea fishing and other products taken from the sea outside the territorial waters of the European Community or of a Pacific State 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, including used tyres fit only for retreading or for use as waste;

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

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

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

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

(a)    which are registered in a Member State of the European Community or in a Pacific State;

(b)    which sail under the flag of a Member State of the European Community or of a Pacific State;

(c)    which meet one of the following conditions:

   (i)    they are at least 50 per cent owned by nationals of a Member State of the European Community or of a Pacific State;

   or

   (ii)    they are owned by companies

       which have their head office and their main place of business in a Member State of the European Community or in a Pacific State; and

       which are at least 50 per cent owned by a Member State of the European Community or by a Pacific State, public entities or nationals of that State.

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

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

Article 6

Sufficiently worked or processed products

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

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

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

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

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

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

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

6.    (a)    The Parties recognise that since the Lomé Convention was signed in 1976, Pacific States have not been able to develop an adequate national fleet respecting the vessel conditions of Article 5.2 of the present Protocol II. The Parties also recognise the special circumstances of the Pacific States encompassing the insufficient wholly‑obtained fish to meet on-land demand, the very limited fishing capacity of the Pacific States' fishing fleet, the reduced processing capability due to physical and economic factors, the low risk of destabilising the EU market due to large inflows of fishery products from the Pacific States, the geographical isolation of the Pacific States as well as the distance to the EU market. The Parties also share the final goal of promoting further development in the Pacific States while promoting sustainable fisheries and good fisheries governance.

   (b)    The Parties recognise the enormous importance of fisheries to the people of the Pacific States and that the fish, for example tuna in the Western and Central Pacific Ocean is the most important shared natural resource for long-term income and employment generation for the Pacific States. This shared fisheries resource in the waters of the Pacific States is subject to various management regimes at regional, sub-regional and national levels, including the Vessel Day Scheme aiming at regional sustainable tuna purse seine fisheries. These activities are subject to monitoring within the framework of the Western and Central Pacific Fisheries Commission, including the Vessel Monitoring System and Observer Programmes. In this context, the Parties agree that notwithstanding paragraph 1, when circumstances are such that wholly obtained products as defined in Article 5 paragraphs 1(f) and 1(g) cannot be sufficiently utilised to satisfy the on-land demand and following the prior notification to the European Commission by a Pacific State, processed fishery products of headings 1604 and 1605 manufactured in on-land premises in that State from non-originating materials of Chapter 03 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the European Commission shall indicate the reasons why the application of this paragraph will stimulate the development of the fisheries sector in that State, and shall include the necessary information about the species concerned, the products to be manufactured as well as an indication of the respective quantities to be involved.

   (c)    A report on the implementation of subparagraph (b) shall be drawn up no later than three years after the notification.

   (d)    On the basis of this report, the European Community and the requesting Pacific State shall hold consultations on the utilisation of subparagraph (b), taking into account in particular its development effects and the effective conservation and sustainable management of the resources and, if appropriate, amend it.    

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

   (f)    The provisions of this paragraph shall be applicable to imports from a Pacific State from the first day after the publication in the Official Journal of the European Union of a notice informing that the State concerned has made a notification to the European Commission in accordance with subparagraph (b).

7.    Paragraphs 1 to 6 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing operations

1.    Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

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

(b)    breaking-up and assembly of packages;

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

(d)    ironing or pressing of textiles;

(e)    simple painting and polishing operations;

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

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

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

(i)    sharpening, simple grinding or simple cutting;

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

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

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

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

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

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

(p)    slaughter of animals.

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

Article 8

Unit of qualification

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

Accordingly, it follows that:

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

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

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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

(a)    energy and fuel;

(b)    plant and equipment;

(c)    machines and tools;

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

Article 12

Accounting segregation

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

2.    The method referred to in paragraph 1 shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701 12, 1701 13, 1701 14 of the Harmonized System, which are being physically combined or mixed in a Pacific State or in the European Community before exportation to the European Community or the Pacific States, respectively.

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

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

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

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

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

8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind

and commercial quality, with the same technical and physical characteristics, and which cannot

be distinguished from one another for origin purposes.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

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

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

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

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


Article 14

Non-alteration

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

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

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

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

 

TITLE IV

PROOF OF ORIGIN

Article 15

General requirements

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

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

(b)    in the cases specified in Article 20(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

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

3. Upon notification in the Special Committee on Customs Cooperation and Rules of Origin, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 21 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraphs 1 (a) and (b), shall cease to apply.

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

Article 16

Procedure for the issue of a movement certificate EUR.1

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

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

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

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

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

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

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

Article 17

Movement certificates EUR.1 issued retrospectively

1.    Notwithstanding Article 16(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

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

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

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

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

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

"ISSUED RETROSPECTIVELY"

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

Article 18

Issue of a duplicate movement certificate EUR.1

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

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

"DUPLICATE"

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

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

Article 19

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

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

Article 20

Conditions for making out an invoice declaration

1.    An invoice declaration as referred to in Article 15(1)(b) may be made out:

(a)    by an approved exporter within the meaning of Article 21, or

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

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

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

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

5.    Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

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

Article 21

Approved exporter

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

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

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

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

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

Article 22

Validity of proof of origin

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

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

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

Article 23

Submission of proof of origin

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

Article 24

Importation by instalments

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

Article 25

Exemptions from proof of origin

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

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

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

Article 26

Information procedure for cumulation purposes

1.    When Articles 3(1) and 4(1) are applied, the evidence of originating status within the meaning of this Protocol of the materials coming from a Pacific State, from the European Community, from another ACP State or from an OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the European Community from which the materials came.

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

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

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

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

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

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

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

Article 27

Supporting documents

The documents referred to in Articles 16(3) and 20(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

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

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

(c)    documents proving the working or processing of materials in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 where these documents are used in accordance with national law;

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

Article 28

Preservation of proof of origin and supporting documents

1.    The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 16(3).

2.    The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 20(3).

3.    The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 26(7).

4.    The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 16(2).

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

Article 29

Discrepancies and formal errors

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

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

Article 30

Amounts expressed in euro

1.    For the application of the provisions of Article 20(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of a Pacific State, of the Member States of the European Community and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.    A consignment shall benefit from the provisions of Article 20(1)(b) or Article 25(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

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

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

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

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Administrative conditions for products to benefit from the Agreement

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

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

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

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

They shall make the notifications referred to in Article 32.

Article 32

Notification of information related to customs authorities

1.    The Pacific States and the Member States of the European Community shall provide each other, through the Commission of the European Communities, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier's declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates.

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

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

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

Article 33

Mutual assistance

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

(a)    provide the European Community and each other with all the necessary support in the event of a request for a monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

(b)    in accordance with Article 34, verify the originating status of products and the compliance with the other conditions laid down in this Protocol.

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 Pacific States, in the European Community and the other countries concerned referred to in Articles 3 and 4.

Article 34

Verification of proof of origin

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

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

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

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

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

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

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

Article 35

Verification of suppliers' declarations

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

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

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

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

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

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

Article 36

Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 34 and 35 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Special Committee on Customs Cooperation and Rules of Origin.

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

Article 37

Penalties

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

Article 38

Derogations

1.    Derogations from this Protocol may be adopted by the Special Committee on Customs Cooperation and Rules of Origin, hereafter in this Article referred to as "the Committee", where the development of existing industries or the creation of new industries in the Pacific States justifies them.

The Pacific State or States concerned shall, either before or when it submits the matter to the Committee, notify the European Community of its request for derogation together with the reasons for the request in accordance with paragraph 2.

The European Community shall respond positively to all the Pacific States' requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established European Community industry.

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

   description of the finished product,

   nature and quantity of materials originating in a third country,

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

   manufacturing processes,

   value added,

   number of employees in the enterprise concerned,

   anticipated volume of exports to the European 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 Pacific State concerned;

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

(c)    specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment 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, an 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 Pacific 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 Pacific 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 Pacific State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the European Community or of one or more of its Member States.

8.    The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than 75 working days after the request is received by the EC Co‑chairman of the Committee. If the European Community does not inform a Pacific State of its position on the request within this period, the request shall be deemed to have been accepted.

9.    (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 Pacific State or States concerned submit(s), three months before the end of each period, a proof that it is/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 8. All necessary measures shall be taken to avoid interruptions in the application of the derogation.

(c)    In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

Article 39

Special Committee on Customs Cooperation and Rules of Origin

1.    A Special Committee on Customs Cooperation and Rules of Origin established pursuant to Article 68 of the Agreement (hereinafter referred to as ‘the Committee’), shall be responsible for the effective implementation and operation of this Protocol.

2.    For the purpose of this Protocol, the Committee shall, inter alia, have the following functions:

(a)    taking decisions on derogations from this Protocol, under the conditions laid down in Article 38;

(b)    reviewing and making appropriate recommendations, as necessary, to the Trade Committee on:

(i)    the implementation and operation of this Protocol; and

(ii)    any amendments of the provision of this Protocol proposed by a Party;

For this purpose, the Committee shall take into consideration the development needs of the Pacific States.

   (c)    settling any dispute that arises in accordance with Article 36; and

(d)    considering any other matter related to this Protocol as the representatives of the Parties may agree.

3.    The Committee shall meet at any time agreed by the Parties.

4.    The Committee shall be composed by officials from the European Union and officials from the Pacific States responsible for customs matters. The Committee may call upon appropriate expertise where necessary.


TITLE VI

CEUTA AND MELILLA

Article 40

Special conditions

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

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

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

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

5.    For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 7 of this Protocol shall not be considered as working or processing.

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


TITLE VII

FINAL PROVISIONS

Article 41

Revision and application of rules of origin

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

2.    Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed every five (5) years after entry into force of this Protocol, with a view to making any necessary amendments or adaptations. In such review, the Parties shall also take into account development needs of the Pacific States such as development of technologies, production processes and all other factors.

3. The decisions taken shall be implemented as soon as possible.

Article 42

Annexes

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

Article 43

Implementation of the Protocol

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



ANNEX I to Protocol II

Introductory notes to the list in Annex II

Note 1:

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

Note 2:

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

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

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

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



Note 3:

1.    The provisions of Article 6 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the European Community or in the Pacific States.

   Example:

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

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

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

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

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

   Example:

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

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

   Example:

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

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

   Example:

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

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

Note 4:

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

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

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

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



Note 5:

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

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

   The following are the basic textile materials:

       silk,

       wool,

       coarse animal hair,

       fine animal hair,

       horsehair,

       cotton,

       paper-making materials and paper,

       flax,

       true hemp,

       jute and other textile bast fibres,

       sisal and other textile fibres of the genus Agave,

       coconut, abaca, ramie and other vegetable textile fibres,

       synthetic man-made filaments,

       artificial man-made filaments,

       current conducting filaments,

       synthetic man-made staple fibres of polypropylene,

       synthetic man-made staple fibres of polyester,

       synthetic man-made staple fibres of polyamide,

       synthetic man-made staple fibres of polyacrylonitrile,

       synthetic man-made staple fibres of polyimide,

       synthetic man-made staple fibres of polytetrafluoroethylene,

       synthetic man-made staple fibres of polyphenylene sulphide,

       synthetic man-made staple fibres of polyvinyl chloride,

       other synthetic man-made staple fibres,



       artificial man-made staple fibres of viscose,

       other artificial man-made staple fibres,

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

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

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

       other products of heading No 5605.

   Example:

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

   Example:

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

   Example:

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

   Example:

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

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

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

Note 6:

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

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

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

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

   For example, 2 if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

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

Note 7:

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

(a)    vacuum distillation;

(b)    redistillation by a very thorough fractionation process 3 ;

(c)    cracking;

(d)    reforming;

(e)    extraction by means of selective solvents;

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

(g)    polymerization;

(h)    alkylation;

(i)    isomerization.

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

(a)    vacuum distillation;

(b)    redistillation by a very thorough fractionation process 4 ;

(c)    cracking;

(d)    reforming;

(e)    extraction by means of selective solvents;

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



(g)    polymerization;

(h)    alkylation;

(i)    isomerization;

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

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

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

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

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

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

ANNEX II to Protocol II

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

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

HS heading No

Description of product

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

(1)

(2)

(3)    or    (4)

Chapter 01

Live animals

All the animals of Chapter 1 used must be wholly obtained

Chapter 02

Meat and edible meat offal

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

ex Chapter 03

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

All the materials of Chapter 3 used must be wholly obtained

0304

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

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

0305

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

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

ex 0306

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

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

ex 0307

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

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

ex 0308

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

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

ex Chapter 04

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

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

0403

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

Manufacture in which:

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

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

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

ex Chapter 05

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

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

ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair


Chapter 06

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

Manufacture in which:

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

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

Chapter 07

Edible vegetables and certain roots and tubers

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

Chapter 08

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

‑ all the fruit and nuts used must be wholly obtained;

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

ex Chapter 09

Coffee, tea, maté and spices; except for:

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

0901

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

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

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

ex Chapter 11

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

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

ex 1106

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

Drying and milling of leguminous vegetables of heading No 0708

ex Chapter 12

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

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

ex 1211

Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

similar purposes, chilled or frozen, whether or not cut, crushed or powdered:

ex 121120

‑ Ginseng roots

Manufacture in which:

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

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

ex 121130, ex 121140 and ex 121150

‑ Coca leafs, poppy straw and ephedra

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

ex 121190

Vegetable products not elsewhere specified or included, other than cotton linters:

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

– Nuts, not containing added sugar or spirit

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

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

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

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

Manufacture in which:

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

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

1301

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

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

1302

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

‑ Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non‑modified mucilages and thickeners

‑ Other

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

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

ex Chapter 15

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

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

1501

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

‑ Fats from bones or waste

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

‑ Other

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

1502

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

‑ Fats from bones or waste

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

‑ Other

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

1504

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

‑ Solid fractions

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

‑ Other

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

1506

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

‑ Solid fractions

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

‑ Other

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

1507 to 1515

Vegetable oils and their fractions:

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

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

‑ Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

‑ Other

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


1516

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

Manufacture in which:

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

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

1517

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

Manufacture in which:

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

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

ex Chapter 16

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

Manufacture from animals of Chapter 1

1604 and 1605

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

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

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

ex Chapter 17

Sugars and sugar confectionery; except for:

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

ex 1701

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

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

1702

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

‑ Chemically pure maltose and fructose

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

‑ Other sugars in solid form, flavoured or coloured

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

‑ Other

Manufacture in which all the materials used must already be originating

ex 1703

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

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

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture in which:

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

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

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

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

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

1901

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

‑ Malt extract

Manufacture from cereals of Chapter 10

‑ Other

Manufacture in which:

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

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

1902

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

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

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

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

Manufacture in which:

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

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

1903

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

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

1904

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

Manufacture:

‑ from materials not classified within heading No 1806;

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

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

1905

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

Manufacture from materials of any heading except those of Chapter 11

ex Chapter 20

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

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

ex 2001

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

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

ex 2004 and ex 2005

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

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

2006

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

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

2007

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

Manufacture in which:

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

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

ex 2008

‑ Nuts, not containing added sugar or spirit

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

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

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

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

Manufacture in which:

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

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

2009

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

Manufacture in which:

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

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

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2101

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

Manufacture in which:

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

‑ all the chicory used must be wholly obtained

2103

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

‑ Sauces and preparations therefor; mixed condiments and mixed seasonings

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

‑ Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

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

2106

Food preparations not elsewhere specified or included

Manufacture in which:

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

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

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture in which:

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

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

2202

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

Manufacture in which:

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

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

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


2207

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

Manufacture:

‑ using materials not classified in headings No 2207 or 2208;

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

2208

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

Manufacture:

‑ from materials not classified within heading No 2207 or 2208;

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

ex Chapter 23

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

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

ex 2301

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

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

ex 2303

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

Manufacture in which all the maize used must be wholly obtained

ex 2306

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

Manufacture in which all the olives used must be wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

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

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

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

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

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

ex 2504

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

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

ex 2515

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

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

ex 2516

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

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

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

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

ex 2707

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

Operations of refining and/or one or more specific process(es) 5

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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

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

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

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

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) 7

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

2712

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

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

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

2713

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

Operations of refining and/or one or more specific process(es) 9

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

2714

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

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

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

2715

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

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

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

ex Chapter 28

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

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

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

ex 2805

"Mischmetall"

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex 2852

‑ Mercury compounds of Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

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

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

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

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

Manufacture from materials of any heading

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

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

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

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

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

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

‑ Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading No 3002 or 3006; certified reference materials, containing mercury compounds

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

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

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

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

ex 2902

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

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

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

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

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

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

2915

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

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

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

ex 2932

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

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

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

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

Manufacture from materials of any heading

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

2933

Heterocyclic compounds with nitrogen hetero‑atom(s) only

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

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


2934

Nucleic acids and their salts; other heterocyclic compounds

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

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

ex 2937

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

 

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

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

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

 

‑ Other nucleic acids and their salts; other heterocyclic compounds

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

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

ex 293911

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

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

293980

Alkaloids of non-vegetal origin:

‑ Heterocyclic compounds with nitrogen hetero‑atom(s) only

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

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

‑ Nucleic acids and their salts; other heterocyclic compounds

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

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

ex Chapter 30

Pharmaceutical products; except for:

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

ex 3002

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

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

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

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

‑ 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, blood globulins and serum globulins

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

‑ ‑ haemoglobin, blood globulins and serum globulins

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

‑ ‑ other

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

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

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

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

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

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

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

‑ Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading No 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading No 2937) which are directly involved in the regulation of immunological processes

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

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

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

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product 14

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

3003 and 3004

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

‑ Obtained from amikacin of heading No 2941

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

‑ Other

Manufacture in which:

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

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

ex 3006

Appliances identifiable for ostomy use made of plastic:

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

 

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

‑ ‑ Made of plastic:

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

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

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

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

Manufacture in which:

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

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

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

‑ ‑ ‑ Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product 16

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

‑ ‑ Made of fabrics

Manufacture from yarn 17

300670

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

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

ex 300692

Waste pharmaceuticals:

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

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

ex Chapter 31

Fertilisers; except for:

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

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

ex 3105

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

‑ sodium nitrate

‑ calcium cyanamide

‑ potassium sulphate

‑ magnesium potassium sulphate

Manufacture in which:

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

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

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

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

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 18

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

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

ex Chapter 33

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

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

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

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by 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" 19 in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex‑works price of the product

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

ex Chapter 34

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

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

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

ex 3403

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

Operations of refining and/or one or more specific process(es) 20

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

3404

Artificial waxes and prepared waxes:

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

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

‑ Other

Manufacture from materials of any heading, except:

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

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

‑ materials of heading No 3404

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

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

ex Chapter 35

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

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

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

3505

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

‑ Starch ethers and esters

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

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

‑ Other

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

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

Chapter 36

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

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

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

ex Chapter 37

Photographic or cinematographic goods; except for:

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

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

3701

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

‑ Instant print film for colour photography, in packs

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

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

‑ Other

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

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

3702

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

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702

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

3704

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

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

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

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

ex 3801

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

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

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

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

3809

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

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

3810

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

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

3811

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

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

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

‑ Other

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

3812

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

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

3813

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

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

3814

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

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

3818

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

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

3819

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

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

3820

Anti‑freezing preparations and prepared de‑icing fluids

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

ex 3821

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

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

3822

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

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

3823

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

‑ Industrial monocarboxylic fatty acids, acid oils from refining

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

‑ Industrial fatty alcohols

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

3824

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

‑ The following of this heading:

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

Naphthenic acids, their water insoluble salts and their esters

Sorbitol other than that of heading No 2905

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

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

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

Alkaline iron oxide for the purification of gas

Ammoniacal gas liquors and spent oxide produced in coal gas purification

Sulphonaphthenic acids, their water insoluble salts and their esters

Fusel oil and Dippel's oil

Mixtures of salts having different anions

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

‑ Other

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

ex 3825

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

 

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

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

‑ Clinical waste: surgical gloves, mittens and mitts

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

 

‑ Syringes, needles, catheters, cannulae and the like

Manufacture in which:

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

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

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

3826

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

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

3901 to 3915

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

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

Manufacture in which:

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

‑ the value of any materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product 21

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

‑ Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product 22

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

ex 3907

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

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex‑works price of the product 23

‑ Polyester

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

3912

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

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

3916 to 3921

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

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

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

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

‑ Other:



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

Manufacture in which:

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

‑ the value of any materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product 24

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

‑ ‑ Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product 25

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

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

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

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

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

ex 3920

‑ Ionomer sheet or film

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

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

‑ Sheets of regenerated cellulose, polyamides or polyethylene

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

ex 3921

Foils of plastic, metallized

Manufacture from highly transparent polyester foils with a thickness of less than 23 micron 26

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

3922 to 3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

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

4012

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

‑ Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

‑ Other

Manufacture from materials of any heading, except those of heading No 4011 or 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs, without wool on

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

ex 4104 to 4106

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

Retanning of pre‑tanned leather

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

4107

Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading No 4114:

Retanning of pre‑tanned leather

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

ex 4114

Patent leather and patent laminated leather; metallized leather

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

Chapter 42

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

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex 4302

Tanned or dressed furskins, assembled:

‑ Plates, crosses and similar forms

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

‑ Other

Manufacture from non‑assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

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

Planing, sanding or finger‑jointing

ex 4408

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

Splicing, planing, sanding or finger‑jointing

ex 4409

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

‑ Sanded or finger‑jointed

Sanding or finger‑jointing

‑ Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

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

Manufacture from boards not cut to size

ex 4416

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

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

ex 4418

‑ Builders' joinery and carpentry of wood

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

‑ Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear

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

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading No 4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper‑making materials of Chapter 47

4816

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

Manufacture from paper‑making materials of Chapter 47

4817

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

Manufacturing in which:

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

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

ex 4818

Toilet paper

Manufacture from paper‑making materials of Chapter 47

ex 4819

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

Manufacture in which:

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

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

ex 4820

Letter pads

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

ex 4823

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

Manufacture from paper‑making materials of Chapter 47

ex Chapter 49

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

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

4909

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

Manufacture from materials not classified within heading No 4909 or 4911

4910

Calendars of any kind, printed, including calendar blocks:

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

Manufacture in which:

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

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

‑ Other

Manufacture from materials not classified in heading No 4909 or 4911

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from 27 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5007

Woven fabrics of silk or of silk waste:

Manufacture from yarn 28

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

ex Chapter 51

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

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

5106 to 5110

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

Manufacture from 29 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5111 to 5113

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

Manufacture from yarn 30

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 52

Cotton; except for:

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

5204 to 5207

Yarn and thread of cotton

Manufacture from 31 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5208 to 5212

Woven fabrics of cotton:

Manufacture from yarn 32

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 53

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

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

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from 33 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5309 to 5311

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

Manufacture from yarn 34

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

5401 to 5406

Yarn, monofilament and thread of man‑made filaments

Manufacture from 35 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5407 and 5408

Woven fabrics of man‑made filament yarn

Manufacture from yarn 36

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

5501 to 5507

Man‑made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread of man‑made staple fibres

Manufacture from 37 :

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

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5512 to 5516

Woven fabrics of man‑made staple fibres

Manufacture from yarn 38

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

ex Chapter 56

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

Manufacture from 39 :

‑ 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 40 :

‑ natural fibres,

‑ chemical materials or textile pulp

‑ Other

Manufacture from 41 :

‑ natural fibres,

‑ man‑made staple fibres, or

‑ chemical materials or textile pulp

5604

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

‑ Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

‑ Other

Manufacture from 42 :

‑ 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 43 :

‑ natural fibres,

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

‑ chemical materials or textile pulp, or

‑ paper‑making materials

5606

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

Manufacture from 44 :

‑ 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 45 :

‑ natural fibres, or

‑ chemical materials or textile pulp

However jute fabric may be used as backing

‑ Of other felt

Manufacture from 46 :

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

‑ chemical materials or textile pulp

‑ Other

Manufacture from yarn 47 .

However, jute fabric may be used as backing

ex Chapter 58

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

Manufacture from yarn 48

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

5805

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

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

5810

Embroidery in the piece, in strips or in motifs

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

5901

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

Manufacture from yarn

5902

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

Manufacture from yarn

5903

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

Manufacture from yarn

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

5904

Linoleum, whether or note 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 49

5905

Textile wall coverings:

Manufacture from yarn

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

5906

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

Manufacture from yarn

5907

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

Manufacture from yarn

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

5908

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

‑ Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

‑ Other

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

5909 to 5911

Textile articles of a kind suitable for industrial use:

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

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

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

Manufacture from yarn 50

‑ Other

Manufacture from yarn 51

Chapter 60

Knitted or crocheted fabrics

Manufacture from yarn 52

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

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

Manufacture from fabric

‑ Other

Manufacture from yarn 53

ex Chapter 62

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

Manufacture from fabric

6213 and 6214

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

‑ Embroidered

Manufacture from yarn 54 55

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product 56

‑ Other

Manufacture from yarn 57 58

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

6217

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

‑ Embroidered

Manufacture from yarn 59

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product 60

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

Manufacture from yarn 61

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex‑works price of the product 62

‑ Interlinings for collars and cuffs, cut out

Manufacture in which:

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

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

ex Chapter 63

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

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

6301 to 6304

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

‑ Of felt, of nonwovens

Manufacture from 63

‑ fibres, or

‑ chemical materials or textile pulp

‑ Other:

‑ ‑ Embroidered

Manufacture from yarn 64 65

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

‑ ‑ Other

Manufacture from yarn 66 67

6305

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

Manufacture from yarn 68

6306

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

Manufacture from fabric

6307

Other made‑up articles, including dress patterns

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

6308

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

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

ex Chapter 64

Footwear, gaiters and the like; except for:

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

6406

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

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

ex Chapter 65

Headgear and parts thereof, except for:

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

6505

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

Manufacture from yarn or textile fibres 69

ex Chapter 66

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

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

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

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

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

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

Manufacture from materials of any heading

ex 6814

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

Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003, ex 7004 and ex 7005

Glass with a non‑reflecting layer

Manufacture from materials of heading No 7001

7006

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

‑ glass plate substrate coated with dielectric thin film, semi‑conductor grade, in accordance with SEMII standards 70

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

‑ other

Manufacture from materials of heading No 7001

7007

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

Manufacture from materials of heading No 7001

7008

Multiple‑walled insulating units of glass

Manufacture from materials of heading No 7001

7009

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

Manufacture from materials of heading No 7001

7010

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

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

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

7013

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

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

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

or

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

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

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

‑ glass wool

ex Chapter 71

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

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

ex 7101

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

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

ex 7102, ex 7103 and ex 7104

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

Manufacture from unworked precious or semi‑precious stones

7106, 7108 and 7110

Precious metals:

‑ Unwrought

Manufacture from materials not classified within heading No 7106, 7108 or 7110

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

or

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

‑ Semi‑manufactured or in powder form

Manufacture from unwrought precious metals

ex 7107, ex 7109 and ex 7111

Metals clad with precious metals, semi‑manufactured

Manufacture from metals clad with precious metals, unwrought

7116

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

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

7117

Imitation jewellery

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

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

ex Chapter 72

Iron and steel; except for:

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

7207

Semi‑finished products of iron or non‑alloy steel

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

7208 to 7216

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

Manufacture from ingots or other primary forms or semi‑finished materials of headings No 7206 or 7207

7217

Wire of iron or non‑alloy steel

Manufacture from semi‑finished materials of heading No 7207

ex 7218

Semi‑finished products

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

7219 to 7222

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

Manufacture from ingots or other primary forms or semi‑finished materials of heading No 7218

7223

Wire of stainless steel

Manufacture from semi‑finished materials of heading No 7218

ex 7224

Semi‑finished products

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

7225 to 7228

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

Manufacture from ingots or other primary forms or semi‑finished materials of headings No 7206, 7207, 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi‑finished materials of heading No 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

7302

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

Manufacture from materials of heading No 7206

7304, 7305 and 7306

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

Manufacture from materials of heading No 7206, 7207, 7218 or 7224

ex 7307

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

Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex‑works price of the product

7308

Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

ex 7315

Skid chain

Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex‑works price of the product

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

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

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

7401

Copper mattes; cement copper (precipitated copper)

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

7402

Unrefined copper; copper anodes for electrolytic refining

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

7403

Refined copper and copper alloys, unwrought:

‑ Refined copper

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

‑ Copper alloys and refined copper containing other elements

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

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

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

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

7501 to 7503

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

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

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture in which:

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

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

7601

Unwrought aluminium

Manufacture in which:

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

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

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

7602

Aluminium waste and scrap

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

ex 7616

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

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 77

Reserved for possible future use in HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

7801

Unwrought lead:

‑ Refined lead

Manufacture from "bullion" or "work" lead

‑ Other

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

7802

Lead waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

7901

Unwrought zinc

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

7902

Zinc waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

8001

Unwrought tin

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

8002 and ex 8007

Tin waste and scrap; other articles of tin

Manufacture in which all the materials used are classified within a heading other than that of the product

Chapter 81

Other base metals; cermets; articles thereof:

‑ Other base metals, wrought; articles thereof

Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex‑works price of the product

‑ Other

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

8206

Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale

Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex‑works price of the set

8207

Interchangeable tools for hand tools, whether or not power‑operated, or for machine‑tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208

Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)

Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

8215

Spoons, forks, ladles, skimmers, cake‑servers, fish‑knives, butter‑knives, sugar tongs and similar kitchen or tableware

Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

ex Chapter 83

Miscellaneous articles of base metal; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 8302

Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex‑works price of the product

ex 8306

Statuettes and other ornaments, of base metal

Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex‑works price of the product

ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8401

Nuclear fuel elements

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the final product

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8403 and ex 8404

Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers

Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8406

Steam turbines and other vapour turbines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8407

Spark‑ignition reciprocating or rotary internal combustion piston engines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8408

Compression‑ignition internal combustion piston engines (diesel or semi‑diesel engines)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8409

Parts suitable for use solely or principally with the engines of heading No 8407 or 8408

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8411

Turbo‑jets, turbo propellers and other gas turbines

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8412

Other engines and motors

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8413

Rotary positive displacement pumps

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

ex 8414

Industrial fans, blowers and the like

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8415

Air conditioning machines, comprising a motor‑driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

ex 8419

Machines for wood, paper pulp and paperboard industries

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8420

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;

‑ where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8423

Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8425 to 8428

Lifting, handling, loading or unloading machinery

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8429

Self‑propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

‑ Road rollers

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile‑drivers and pile‑extractors; snow‑ploughs and snow‑blowers

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8431

Parts suitable for use solely or principally with road rollers

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8443

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

8444 to 8447

Machines of these headings for use in the textile industry

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8448

Auxiliary machinery for use with machines of headings Nos 8444 and 8445

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8452

Sewing machines, other than book‑sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

‑ Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;

‑ the thread tension, crochet and zigzag mechanisms used are already originating

‑ Other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8456, 8457 to 8465 and ex 8466

Machine‑tools and machines and their parts and accessories of headings Nos 8456 to 8466, except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ water-jet cutting machines;

‑ parts and accessories of water-jet cutting machines

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8469 to 8472

Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

8482

Ball or roller bearings

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8486

Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Moulds, injection or compression types

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Lifting, handling, loading or unloading machinery

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

Manufacture in which

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8501

Electric motors and generators (excluding generating sets)

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8502

Electric generating sets and rotary converters

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8504

Power supply units for automatic data‑processing machines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8517

Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings No 8443, 8525, 8527 or 8528;

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio‑frequency electric amplifiers; electric sound amplifier sets

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8519

Sound 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;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8522

Parts and accessories suitable for use solely or principally with the apparatus of heading No 8519 or 8521

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:

‑ Unrecorded discs, tapes, solid-state non‑volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

‑ Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

‑ Matrices and masters for the production of discs, but excluding products of Chapter 37

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

‑ Smart cards

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

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; digital cameras and video camera recorders

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8527

Reception apparatus, for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:

‑ Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading No 8471

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

‑ Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8529

Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:

‑ Suitable for use solely or principally with video recording or reproducing apparatus

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading No 8471

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

‑ Other

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 Volt

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 Volt; connectors for optical fibres, optical fibre bundles or cables:

‑ Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 Volt

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

‑ Connectors for optical fibres, optical fibre bundles or cables:

‑ ‑ of plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

‑ ‑ of ceramics

Manufacture in which all the materials used are classified within a heading other than that of the product

‑ ‑ of copper

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex-works price of the product

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8541

Diodes, transistors and similar semi‑conductor devices, except wafers not yet cut into chips

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

8542

Electronic integrated circuits:

‑ Monolithic integrated circuits

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

‑ Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

‑ Other

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

‑ where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8544

Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8545

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8546

Electrical insulators of any material

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:

‑ Electronic microassemblies

Manufacture in which:

‑ the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

‑ within the above limit, the value of all the materials of headings Nos 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

‑ Other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 86

Railway or tramway locomotives, rolling‑stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8608

Railway or tramway track fixtures and fittings; mechanical (including electro‑mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex Chapter 87

Vehicles other than railway or tramway rolling‑stock, and parts and accessories thereof; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8709

Works trucks, self‑propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8710

Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side‑cars; side‑cars:

‑ With reciprocating internal combustion piston engine of a cylinder capacity:

‑ ‑ Not exceeding 50 cc

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑ works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 20 % of the ex‑works price of the product

‑ ‑ Exceeding 50 cc

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

‑ Other

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 8712

Bicycles without ball bearings

Manufacture from materials not classified in heading No 8714

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8715

Baby carriages and parts thereof

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

8716

Trailers and semi‑trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 8804

Rotochutes

Manufacture from materials of any heading including other materials of heading No 8804

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

8805

Aircraft launching gear; deck‑arrestor or similar gear; ground flying trainers; parts of the foregoing articles

Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

Chapter 89

Ships, boats and floating structures

Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9004

Spectacles, goggles and the like, corrective, protective or other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 9005

Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9011

Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

ex 9014

Other navigational instruments and appliances

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9016

Balances of a sensitivity of 5 cg or better, with or without weights

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9017

Drawing, marking‑out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro‑medical apparatus and sight‑testing instruments:

‑ Dentists' chairs incorporating dental appliances or dentists' spittoons

Manufacture from materials of any heading, including other materials of heading No 9018

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

9019

Mechano‑therapy appliances; massage apparatus; psychological aptitude‑testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

‑ Parts and accessories

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 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

ex Chapter 91

Clocks and watches and parts thereof; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9105

Other clocks

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9109

Clock movements, complete and assembled

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where the value of all the non‑originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

Manufacture:

‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product;

‑ where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9111

Watch cases and parts thereof

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9112

Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works price of the product

9113

Watch straps, watch bands and watch bracelets, and parts thereof:

‑ Of base metal, whether or not gold‑ or silver‑plated, or of metal clad with precious metal

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 92

Musical instruments; parts and accessories of such articles

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

Chapter 93

Arms and ammunition; parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like; prefabricated buildings; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 9401 and ex 9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

Manufacture in which all the materials used are classified in a heading other than that of the product

or

Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:

‑ its value does not exceed 25 % of the ex‑works price of the product;

‑ all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403

Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

9406

Prefabricated buildings

Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 9503

Other toys; reduced‑size ("scale") models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 9506

Golf clubs and parts thereof

Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used

ex Chapter 96

Miscellaneous manufactured articles; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 9601 and ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from "worked" carving materials of the same heading

ex 9603

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand‑operated mechanical floor sweepers, not 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;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

9608

Ball‑points pens; felt‑tipped and other porous‑tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil‑holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609

Manufacture in which all the materials used are classified within a heading other than that of the product.

However, nibs or nib‑points classified within the same heading may be used

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink‑pads, whether or not inked, with or without boxes

Manufacture in which:

‑ all the materials used are classified within a heading other than that of the product;

‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 9613

Lighters with piezo‑igniter

Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex‑works price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly shaped blocks

9619

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.

Manufacture in which all the materials used are classified within a heading other than that of the product

9620

Monopods, bipods, tripods and similar articles

Manufacture in which all the materials used are classified within a heading other than that of the product

Chapter 97

Works of art, collectors' pieces and antiques

Manufacture in which all the materials used are classified within a heading other than that of the product

ANNEX II(a) to Protocol II

DEROGATIONS FROM THE LIST OF WORKING
OR PROCESSING REQUIRED TO BE CARRIED OUT ON

NON-ORIGINATING MATERIALS IN ORDER THAT

THE PRODUCT MANUFACTURED CAN OBTAIN

ORIGINATING STATUS

The products mentioned in the list may not all be covered by the Agreement. It is therefore necessary to consult the other parts of the Agreement.

Common provisions

1.    For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.

2.    A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:

"Derogation – Annex II(a) of Protocol … – Materials of HS heading No … originating from … used."



These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 16 of the Protocol, or shall be added to the invoice declaration referred to in Article 20 of the Protocol.

3.    The Pacific States and the Member States of the European Community shall take the measures necessary on their part to implement this Annex.



HS heading

Description of product

Working or processing, carried out on non‑originating materials, which confers originating status

ex Chapter 4

Dairy produce:

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which all the materials of Chapter 4 used are wholly obtained

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Manufacture in which all the materials of Chapter 6 used are wholly obtained

ex Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons:

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which all the materials of Chapter 8 used are wholly obtained

ex 1101 to
ex 1104

Products of the milling industry, of cereals other than rice

Manufacture from cereals of Chapter 10, other than rice of heading No 1006

1301

Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams)

Manufacture in which the value of all the materials of heading No 1301 used does not exceed 60 % of the ex‑works price of the product

ex 1302

Vegetable saps and extracts; pectics substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

‑ other than mucilages and thickeners, modified, derived from vegetable products

Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture from materials of any heading except that of the product

ex 1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

‑ other than solid fractions

Manufacture from materials of any heading except that of the product

ex 1507 to
ex 1515

Vegetable oils and their fractions:

‑ other than olive oils under headings No 1509 and 1510

Manufacture from materials of any heading except that of the product

ex 1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter‑esterified, re‑esterified or elaidinised, whether or not refined, but not further prepared:

‑ fats and oils and their fractions of hydrogenated castor oil, so called "opal wax"

Manufacture from materials classified in a heading other than that of the product

ex Chapter 18

Cocoa and cocoa preparations:

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading, except that of the product

ex 1901

Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings No 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included:

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading, except that of the product

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

‑ containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the products of Chapter 11 used are originating

‑ containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

‑ all the products of Chapter 11 used are originating,

‑ all the materials of Chapters 2 and 3 used are wholly obtained

1903

Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:

‑ with a content of materials of heading No 1108.13 (potato starch) not more than 20 % by weight

Manufacture from materials of any heading, except that of the product

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre‑cooked or otherwise prepared, not elsewhere specified or included:

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture:

‑ from materials of any heading, except those of heading No 1806,

‑ in which all the products of Chapter 11 used are originating

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture in which all the products of Chapter 11 used are originating

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants:

‑ from materials other than those of subheading No 0711.51;

‑ from materials other than of headings No 2002, 2003, 2008 and 2009;

‑ with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading except that of the product

or

Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product

ex Chapter 21

Miscellaneous edible preparations:

‑ with a content of materials of Chapters 4 and 17 not more than 20 % by weight

Manufacture from materials of any heading except that of the product

or

Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder:

‑ with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight

Manufacture from materials of any heading except that of the product

or

Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product

ex 2402

Cigars, cheroots, cigarillos and cigarettes of tobacco

Manufacture in which at least 60 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating

ANNEX III to Protocol II

Form for movement certificate

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 Agreement 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 x 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 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

3.    The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.



MOVEMENT CERTIFICATE

1.    Exporter (name, full address, country)

EUR.1……No A    …..000.000

See notes overleaf before completing this form

2.    Certificate used in preferential trade between

3.    Consignee (name, full address, country) (Optional)

   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 package (1); Description of goods

9.    Gross mass (kg) or other measure (litres,m3, etc.)

10.    Invoices

   (Optional)

11.    CUSTOMS ENDORSEMENT

   Declaration certified

   Export document (2)

   Form    No    

   Customs office    

   Issuing country or territory

   .    

   Date    

   .    

   (Signature)

   Stamp

12.    DECLARATION BY THE EXPORTER

   I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

   Place and date    

   .    

   (Signature)

(1)    If goods are not packed, indicate number of articles or 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 (*)

   was issued by the customs office indicated and that the information contained therein is accurate.

   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)

Stamp

   (Signature)

   

   (Place and date)

Stamp

   (Signature)

________________________

(*) 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)

EUR.1….No A….000.000

See notes overleaf before completing this form

2.    Application for a certificate to be used in preferential trade between

3.    Consignee (name, full address, country) (Optional)

   and

   (insert appropriate countries or 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 (*); Description of goods

9.    Gross mass (kg) or other measure (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;

SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

SUBMIT the following supporting documents: 71

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

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;

REQUEST the issue of the attached certificate for these goods.

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

………………………………………………….

(Place and date)

………………………………………………………….

(Signature)

ANNEX IV to Protocol II

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2)

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera
n° .. …
(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.'

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …(2).



Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse
nr. ...
(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr. ...(1)) deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(2).



English version

The exporter of the products covered by this document (customs authorisation No ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n…(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ....(2).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme …(2).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės prekės.



Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ...(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális ...(2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.



Portuguese version

O abaixo­assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira n°. ...(1)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ...(2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială…(2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).



Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).


…………………………………………………(3)

(Place and date)

…………………………………………………(4))

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)


NOTES

(1)    When the invoice declaration is made out by an approved exporter within the meaning of Article 21 of the Protocol, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2)    Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 40 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".

(3)    These indications may be omitted if the information is contained on the document itself.

(4)    See Article 20(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

__________________

ANNEX V A to Protocol II

Supplier declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this invoice ....................................................(1)

were produced in ................................(2) and satisfy the rules of origin governing preferential trade between the Pacific States and the European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

.............................…...............................(3) ...................................................................................(4)

................................................................(5)

NOTE

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

(1)        If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: "............................ listed on this invoice and marked ....................were produced ...............................".

   If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

(2)    The European Community, Member State, Pacific State, OCT or other ACP State. Where a Pacific State, OCT or another ACP State is given, a reference must also be made to the European Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.

(3)    Place and date.

(4)    Name and function in company.

(5)    Signature

_________________

ANNEX V B to Protocol II

Supplier declaration for products no 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 a Pacific State, other ACP State, OCT or European Community origin for preferential trade:

.............................................(3) ...............................................(4) ....................................................(5)

..........................................................................................................................................................

.........................................................................….............................................................................

...........................................................................................................................................................(6)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

.................................................................(7) ...............................................................(8)

.................................................................(9)

NOTE

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

(1)        If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: "............................ listed on this invoice and marked .................... were produced ...............................".

       If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

(2)    The European Community, Member State, Pacific State, OCT or another ACP State.

(3)    Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

(4)    Customs values to be given only if required.

(5)    Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as "third country".

(6)    "and have undergone the following processing in [the European Community] [Member State] [Pacific State] [OCT] [other ACP State] .................................", to be added with a description of the processing carried out if this information is required.

(7)    Place and date.

(8)    Name and function in company.

(9)    Signature.

_________________

ANNEX VI to Protocol II

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 Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink, in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.

2.    The information certificate shall measure 210 x 297mm, a tolerance of up to plus 8mm or minus 5mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2.

3.    The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.



1.

Supplier(1)

INFORMATION CERTIFICATE

to facilitate the issue of a

MOVEMENT CERTIFICATE

for preferential trade between the

2.

Consignee (1)

EUROPEAN

COMMUNITY

and THE PACIFIC STATES

3.

Processor (1)

4. State in which the working or processing has been carried out

6.

Customs office of importation (1)

5. For official use

7.

Import document (2)

Form : ...........................................

No :.................... ..............................

Series :………………………….…………………………………………

Date

GOODS SENT TO THE STATES OF DESTINATION

8.

Marks, numbers, quantity

9. Harmonised Commodity Description and Coding System

10. Quantity (3)

and kind of package

heading/subheading number (HS code)

11. Value (4)(5)

IMPORTED GOODS USED

12.

Harmonised Commodity Description and Coding System

13. Country of

14. Quantity (3)

15. Value (2)(5)

heading/subheading number (HS code)

origin

16.

Nature of the working or processing carried out

17.

Remarks

18. CUSTOMS ENDORSEMENT

19. DECLARATION BY THE SUPPLIER

Declaration certified:

1, the undersigned, declare that the information

on this certificate is accurate.

Document :……………………...

Form : .............................. No :……...

-------------------------------

Customs office :………………..

Place:……………………Date:……………………………

Date:

Official    
Stamp

---------------------------------------.

(Signature)

................ ..................... ........................................... ....................

(Signature)

(1)(2)(3)(4)(5) 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 (*)

b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*)

------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------

(Place and date)

(Place and date)

Official Stamp

Official Stamp

(Official's signature)

Official's signature)

(*) 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.

(5)    The value must be indicated in accordance with the provisions on rules of origin.

__________________

ANNEX VII to Protocol II

Form for application for a derogation

1. Commercial description of the finished product

1.1 Customs classification (H.S. code)

2. Anticipated annual quantity of exports to the
European Community (weight, No of pieces, meters or

other unit)

3. Commercial description of third country materials

Customs classification (H. S. code)

4. Anticipated annual quantity of third country materials

to be used

5. Value of third country materials

6. Value of finished products

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 States or territories referred to in Articles 3 and 4

to be used

10. Anticipated annual quantity of materials
originating States or territories referred to in Articles 3

and 4 to be used

11. Value of materials of States or territories

referred to in Articles 3 and 4

12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials
without obtaining origin

13. Duration requested for derogation

from............................... to......................................

14. Detailed description of working and processing

in the Pacific State(s):

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 Pacific State(s):

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" means any country which is not referred to in Articles 3 and 4.

Box 12: If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the Pacific State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.

Box 13: The dates to be indicated are the initial and final one for 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 19: If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.

Box 20: Indicate possible further investments or suppliers' differentiation which make the derogation necessary for only a limited period of time.

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ANNEX VIII to Protocol II

Overseas countries and territories

Within the meaning of this Protocol "overseas countries and territories" shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

1.    Overseas countries and territories that have special relations with the Kingdom of Denmark:

Greenland.

2.    Overseas countries and territories that have special relations with the French Republic:

   New Caledonia and Dependencies,

   French Polynesia,-

   French Southern and Antarctic Territories,

   Wallis and Futuna Islands,

–Saint-Barthélemy,

–Saint Pierre and Miquelon.

3.    Overseas countries and territories that have special relations with the Kingdom of the Netherlands:

   Aruba,

   Bonaire,

-    Curaçao,

-    Saba,

-    Sint Eustatius,

-    Sint Maarten.

4.    Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:

   Anguilla,

–Bermuda,

   Cayman Islands,

   Falkland Islands,

   South Georgia and South Sandwich Islands,

   Montserrat,

   Pitcairn,

   Saint Helena and its Dependencies,

   British Antarctic Territory,

   British Indian Ocean Territory,

   Turks and Caicos Islands,

   British Virgin Islands.

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ANNEX IX to Protocol II

Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015

 

HS/CN-code

Description

1701

Cane or beet sugar and chemically pure sucrose, in solid form

1702

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 (excl. cane or beet sugar and chemically pure sucrose)

ex 1704 90
corresponding to

1704 90 99

Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)

ex 1806 10
corresponding to

1806 10 30

Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

ex 18060 10
corresponding to

1806 10 90

Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

ex 1806 20
corresponding to

1806 20 95

Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)

ex 1901 90
corresponding to

1901 90 99

Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers' wares of heading 1905)

ex 2101 12
corresponding to

2101 12 98

Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)

ex 2101 20
corresponding to

2101 20 98

Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)

ex 2106 90
corresponding to

2106 90 59

Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)

ex 2106 90
corresponding to

2106 90 98

Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)


ex 3302 10
corresponding to

3302 10 29

Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)

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