01997A0222(01) — EN — 01.09.2021 — 004.001


This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B

AGREEMENT

between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part

(OJ L 053 22.2.1997, p. 2)

Amended by:

 

 

Official Journal

  No

page

date

 M1

DECISION No 1/98 OF THE EC/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 13 March 1998

  L 90

40

25.3.1998

 M2

DECISION No 2/98 OF THE EC/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 31 August 1998

  L 263

37

26.9.1998

►M3

Decision No 1/1999 of the EC/Denmark-Faroe Islands Joint Committee of 22 June 1999

  L 178

58

14.7.1999

 M4

DECISION No 2/2001 OF THE EC/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 11 July 2001

  L 219

29

14.8.2001

 M5

DECISION No 1/2002 OF THE EC/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 20 March 2002

  L 104

44

20.4.2002

 M6

DECISION No 1/2005 OF THE EC/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 10 November 2005

  L 110

1

24.4.2006

►M7

DECISION No 1/2006 OF THE EC-DENMARK/FAEROE ISLANDS JOINT COMMITTEE  of 13 July 2006

  L 221

15

12.8.2006

 M8

DECISION No 1/2007 OF THE EC/DENMARK-FAEROE ISLANDS JOINT COMMITTEE  of 8 October 2007

  L 275

32

19.10.2007

►M9

DECISION No 2/2008 OF THE EC/DENMARK-FAEROE ISLANDS JOINT COMMITTEE  of 20 November 2008

  L 338

72

17.12.2008

 M10

DECISION No 1 OF THE EU/DENMARK-FAROE ISLANDS JOINT COMMITTEE  of 12 May 2015

  L 134

29

30.5.2015

►M11

DECISION No 1/2020 OF THE EC/FAROE ISLANDS JOINT COMMITTEE  of 27 July 2020

  L 257

36

6.8.2020

►M12

DECISION No 1/2021 OF THE EC/DENMARK- FAROE ISLANDS JOINT COMMITTEE  of 23 June 2021

  L 395

84

9.11.2021


Corrected by:

►C1

Corrigendum, OJ L 286, 9.11.1999, p.  14 (1/1999)

 C2

Corrigendum, OJ L 230, 28.8.2001, p.  23 (2/2001)




▼B

AGREEMENT

between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part



THE EUROPEAN COMMUNITY,

of the one part, and

THE GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE FAROE ISLANDS,

of the other part,

RECALLING the status of the Faeroes as a self-governing integral part of one of the Member States of the Community;

RECALLING the resolution of the Council of 4 February 1974 on the problems of the Faeroes;

CONSIDERING the vital importance for the Faeroes of fisheries, which constitute their essential economic activity, fish and fishery products being their main export articles;

CONSIDERING the importance of the fisheries relationship laid down in the Agreement on fisheries between the Contracting Parties, who confirm that the trade aspects of this Agreement should not affect the functioning of the Fisheries Agreement and that, consequently, the volume of the mutual fisheries possibilities under that Agreement should continue to be maintained at a satisfactory level;

DESIRING to consolidate and to extend the economic relations existing between the Community and the Faeroes and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe;

RESOLVED progressively to eliminate the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade (GATT) 1994 concerning the establishment of free trade areas;

DECLARING their readiness to examine, in the light of any relevant factor, and in particular of developments in the Community, the possibility of developing and deepening their relations where it would appear to be useful in the interests of their economies to extend them to fields not covered by this Agreement;

CONSIDERING that, to this end, an Agreement between the European Economic Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part (hereafter referred to as the ‘initial Agreement’) was signed on 2 December 1991;

CONSIDERING that an Agreement in the form of an Exchange of Letters between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex to Protocol 1 of the initial Agreement (hereafter referred to as the ‘Agreement in the form of an Exchange of Letters’) was signed on 8 March 1995;

CONSIDERING that, pursuant to the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union on 1 January 1995, the arrangements applicable to trade in fish and fishery products between the Faeroes and the Community should be adjusted in order to maintain trade flows between the Faeroes, on the one hand, and the new Member States, on the other;

CONSIDERING that, as a result of the adoption by the Community of a common definition of origin for petroleum products, it is necessary to make adjustments to the provisions affecting these products;

CONSIDERING that, in order to take account of certain developments in trade between the Community and the Member States of EFTA, it is necessary to make adjustments to the provisions concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation;

CONSIDERING that, in order to take account of the specific production of fish feed on the Faeroes, it is necessary to make adjustments to the provisions applicable to imports of certain agricultural products;

CONSIDERING that, in order to help ensure its correct functioning, a Protocol on mutual administrative assistance in customs matters should be incorporated into this Agreement;

CONSIDERING that, in order to conform with certain modifications to the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in the initial Agreement, it is necessary to update the tariff nomenclature of these products;

CONSIDERING that, in order to provide for more flexibility, it is appropriate to empower the Joint Committee to decide on amendments to the provisions of the Protocols to this Agreement;

CONSIDERING that, for the sake of clarity, the initial Agreement and the Agreement in the form of an Exchange of Letters should be replaced by a composite new text in the form of this Agreement;

TAKING INTO ACCOUNT that the bilateral trade Agreements between Finland and Sweden and the Faeroes cease to be in force on the entry into force of this Agreement;

HAVE DECIDED, in pursuit of these objectives and considering that no provisions of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent on them under other international agreements,

TO CONCLUDE THIS AGREEMENT:



Article 1

The aim of this Agreement is:

(a) 

to promote through the expansion of reciprocal trade the harmonious development of economic relations between the Community and the Faeroes and thus to foster in the Community and in the Faeroes the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,

(b) 

to provide fair conditions of competition for trade between the Contracting Parties,

(c) 

to contribute in this way, by the removal of barriers to trade, to the harmonious development and expansion of world trade.

Article 2

This Agreement shall apply to products originating in the Community or the Faeroes:

(i) 

which fall within Chapters 25 to 97 of the Harmonized System, other than those listed in Annex II to the Treaty establishing the European Community, and other than those listed in Annex I to this Agreement;

(ii) 

which are specified in Protocols 1, 2 and 4 to this Agreement, with due regard to the arrangements provided for in those Protocols.

Article 3

No new customs duty on imports shall be introduced in trade between the Community and the Faeroes.

Article 4

1.  
The Community shall abolish customs duties on imports from the Faeroes.
2.  
The Faeroes shall abolish customs duties on imports from the Community: to this end Annex II sets out the provisions contained in the customs and fiscal legislation of the Faeroes.

Article 5

The provisions concerning the abolition of customs duties on imports shall apply also to import duties of a fiscal nature.

The Faeroes may replace an import duty of a fiscal nature or the fiscal element of an import duty by an internal tax.

Article 6

No new charge having an effect equivalent to a customs duty shall be introduced in trade between the Community and the Faeroes.

Charges having an effect equivalent to customs duties on imports in trade between the Community and the Faeroes shall be abolished.

Article 7

No customs duty on exports or charge having equivalent effect shall be introduced in trade between the Community and the Faeroes.

Customs duties on exports and charges having equivalent effect shall be abolished.

Article 8

Protocol 1 lays down the tariff treatment and arrangements applicable to certain fish and fishery products released for free circulation in the Community or imported into the Faeroes.

Article 9

Protocol 2 lays down the tariff treatment and arrangements applicable to certain products obtained by processing agricultural products.

Article 10

1.  
In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules, the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.
2.  
In such cases the Contracting Party in question shall take due account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee established by Article 31.

Article 11

Protocol 3 lays down the definition of the concept of ‘originating products’ and methods of administrative cooperation.

Article 12

A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the Joint Committee not less than 30 days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.

Article 13

1.  
No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and the Faeroes.
2.  
The Contracting Parties shall abolish quantitative restrictions on imports and any measures having an effect equivalent to quantitative restrictions on imports.

Article 14

1.  
The Community reserves the right to modify the arrangements applicable to the petroleum products falling within headings Nos 2710, 2711, ex 2712 (excluding ozokerite, lignite wax and peat wax) and 2713 of the combined nomenclature on adoption of decisions under the common commercial policy for petroleum products or on establishment of a common energy policy.

In this event, the Community shall take due account of the interests of the Faeroes; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 33 (2).

2.  
The Faeroes reserves the right to take similar action should it be faced with like situations.
3.  
Subject to paragraphs 1 and 2, this Agreement shall not prejudice the non-tariff rules applied to imports of petroleum products.

Article 15

1.  
The Contracting Parties declare their readiness to foster, so far as their agricultural policies allow, the harmonious development of trade in agricultural products to which this Agreement does not apply.
2.  
The Contracting Parties shall apply their rules in veterinary, health and plant health matters in a non-discriminatory fashion and shall not introduce any new measures that have the effect of unduly obstructing trade.
3.  
The Contracting Parties shall examine, under the conditions set out in Article 35, any difficulties that might arise in their trade in agricultural products and shall endeavour to seek appropriate solutions.

Article 16

The Home Government of the Faroe Islands shall take the necessary control measures to ensure the correct application of the reference price fixed or to be fixed by the Community, referred to in Article 2 of Protocol 1.

The Contracting Parties shall ensure the correct application of the definition of the concept of ‘originating products’ and methods of administrative cooperation, laid down in Protocol 3.

Article 17

Protocol 4 lays down the special provisions applicable to imports of certain agricultural products other than those listed in Protocol 1.

Article 18

Protocol 5 lays down the provisions on mutual assistance between administrative authorities in customs matters.

Article 19

The Contracting Parties reaffirm their commitment to grant each other the most-favoured-nation treatment in accordance with the GATT 1994.

This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement, in particular the provisions concerning rules of origin.

Article 20

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature which, whether directly of indirectly, discriminates between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.

Products exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.

Article 21

Payments relating to trade in goods and the transfer of such payments to the Member State of the Community in which the creditor is resident or to the Faeroes shall be free from any restrictions.

Article 22

This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, law and order or public security, the protection of life and health of humans, animals or plants, the protection of national treasures of artistic, historic or archaeological value, the protection of industrial and commercial property, or rules relating to gold or silver.

Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.

Article 23

Nothing in this Agreement shall prevent a Contracting Party from taking any measures:

(a) 

which it considers necessary to prevent the disclosure of information contrary to its essential security interests;

(b) 

which relate to trade in arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;

(c) 

which it considers essential to its own security in time of war or serious international tension.

Article 24

1.  
The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of this Agreement.
2.  
They shall take any general or specific measures required to fulfil their obligations under this Agreement.

If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under this Agreement, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 25

1.  

The following are incompatible with the proper functioning of this Agreement in so far as they may affect trade between the Community and the Faeroes:

(i) 

all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition as regards the production of or trade in goods;

(ii) 

abuse by one or more undertakings of a dominant position in the territories of the Contracting Parties as a whole or in a substantial part thereof;

(iii) 

any public aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods.

2.  
Should a Contracting Party consider that a given practice is incompatible with this Article, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 26

Where an increase in imports of a given product is or is likely to be seriously detrimental to any production activity carried on in the territory of one of the Contracting Parties and where this increase is due to:

(i) 

the partial or total reduction in the importing Contracting Party, as provided for in this Agreement, of customs duties and charges having equivalent effect levied on the product in question; and

(ii) 

the fact that the duties or charges having equivalent effect levied by the exporting Contracting Party on imports of raw materials or intermediate products used in the manufacture of the product in question are significantly lower than the corresponding duties or charges levied by the importing Contracting Party:

the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 27

If one of the Contracting Parties finds that dumping is taking place in trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on Implementation of Article VI of the GATT 1994, under the conditions and in accordance with the procedures laid down in Article 29.

Article 28

If serious disturbances arise in any sector of the economy or if difficulties arise which could bring about serious deterioration in the economic situation of a region, the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 29

1.  
In the event of a Contracting Party subjecting imports of products liable to give rise to the difficulties referred to in Articles 26 and 28 to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Contracting Party.
2.  
In the cases specified in Articles 24 to 28, before taking the measures provided for therein or, in cases to which paragraph 3 (d) of this Article applies, as soon as possible, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of this Agreement.

The safeguard measures shall be notified immediately to the Joint Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.

3.  

For the implementation of paragraph 2, the following provisions shall apply:

(a) 

as regards Article 25, either Contracting Party may refer the matter to the Joint Committee if it considers that a given practice is incompatible with the proper functioning of this Agreement within the meaning of Article 25 (1).

The Contracting Parties shall provide the Joint Committee with all relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to.

If the Contracting Party in question fails to put an end to the practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff concessions;

(b) 

as regards Article 26, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Joint Committee, which may take any decision needed to put an end to such difficulties.

If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within 30 days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.

The compensatory charge shall be calculated according to the incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein;

(c) 

as regards Article 27, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures;

(d) 

where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 26, 27 and 28 and also in the case of export aids having a direct and immediate incidence on trade, apply forthwith the precautionary measures strictly necessary to remedy the situation.

Article 30

Where one or more Member States of the Community or the Faeroes is in difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. It shall inform the other Contracting Party forthwith.

Article 31

1.  
A Joint Committee is hereby established which shall be responsible for the administration of this Agreement and shall ensure its proper implementation. For this purpose, it shall make recommendations and take decisions in the cases provided for in this Agreement. These decisions shall be put into effect by the Contracting Parties in accordance with their own rules.
2.  
For the purpose of the proper implementation of this Agreement the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.
3.  
The Joint Committee shall adopt its own rules of procedure.

Article 32

1.  
The Joint Committee shall consist of representatives of the Contracting Parties.
2.  
The Joint Committee shall act by mutual agreement.

Article 33

1.  
Each Contracting Party shall preside in turn over the Joint Committee, in accordance with the arrangements to be laid down in its rules of procedure.
2.  
The Chairman shall convene meetings of the Joint Committee at least once a year in order to review the general functioning of this Agreement.

The Joint Committee shall, in addition, meet whenever special circumstances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.

3.  
The Joint Committee may decide to set up any working party that can assist it in carrying out its duties.

Article 34

1.  
The Joint Committee may amend the provisions of the Protocols to this Agreement.
2.  
In the event of modifications of the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in this Agreement, the Joint Committee may adapt the tariff nomenclature of these products to conform with such modifications.

Article 35

1.  
Where a Contracting Party considers that it would be useful in the common interest of both Contracting Parties to develop the relations established by this Agreement by extending them to fields not covered thereby, it shall submit a reasoned request to the other Contracting Party.

The Contracting Parties may instruct the Joint Committee to examine this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.

2.  
The agreements resulting from the negotiations referred to in paragraph 1 will be subject to ratification or approval by the Contracting Parties in accordance with their own procedures.

Article 36

At the request of the Faeroes, the Community will consider

— 
improving the access possibilities for specific products,
— 
extending its tariff concessions for Faeroese fishery products to include new fish species caught by Faeroese fishing vessels based and operating in the North Atlantic, or to include fishery products pertaining thereto not currently produced by the Faeroese fishing industry. These new fish species or fishery products could be imported free of duty into the Community, subject to the necessary quantitative limitations should the new fish species or fishery products be of a sensitive nature in the Community.

Article 37

The Annexes and Protocols to this Agreement shall form an integral part thereof.

Article 38

Either Contracting Party may denounce this Agreement by notifying the other Contracting Party. This Agreement shall cease to be in force 12 months after the date of such notification.

Article 39

This Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territory of the Faeroes.

Article 40

1.  
This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Faeroese languages, each of these texts being equally authentic.
2.  
It will be approved by the Contracting Parties in accordance with their own procedures.
3.  
It shall enter into force on 1 January 1997, provided that the Contracting Parties have notified each other before that date that the procedures necessary to this end have been completed. After this date, this Agreement shall enter into force on the first day of the third month following such notification.
4.  

The provisions of the following Agreements shall cease to be in force on the entry into force of this Agreement:

— 
the Agreement between the European Economic Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, signed on 2 December 1991,
— 
the Agreement in the form of an exchange of letters between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex to Protocol 1 of the abovementioned Agreement, signed on 8 March 1995,
— 
the bilateral trade agreements between Finland and Sweden and the Faeroes.

Hecho en Bruselas, el seis de diciembre de mil novecientos noventa y seis.

Udfærdiget i Bruxelles den sjette december nitten hundrede og seks og halvfems.

Geschehen zu Brüssel am sechsten Dezember neunzehnhundertsechsundneunzig.

Έγινε στις Βρυξέλλες, στις έξι Δεκεμβρίου χίλια εννιακόσια ενενήντα έξι.

Done at Brussels on the sixth day of December in the year one thousand nine hundred and ninety-six.

Fait à Bruxelles, le six décembre mil neuf cent quatre-vingt-seize.

Fatto a Bruxelles, addì sei dicembre millenovecentonovantasei.

Gedaan te Brussel, de zesde december negentienhonderd zesennegentig.

Feito em Bruxelas, em seis de Dezembro de mil novecentos e noventa a seis.

Tehty Brysselissä kuudentena päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäkuusi.

Som skedde i Bryssel den sjätte december nittonhundranittiosex.

Gjørdur í Brússel, sætta desembur nítjanhundrað og nýtiseks.

Por la Comunidad Europea

For Det Europæiske Fællesskab

Für die Europäische Gemeinschaft

Για την Ευρωπαϊκή Κοινότητα

For the European Community

Pour la Communauté européenne

Per la Comunità europea

Voor de Europese Gemeenschap

Pela Comunidade Europeia

Euroopan yhteisön puolesta

På Europeiska gemenskapens vägnar

Fyri Europeiska Felagsskapin

signatory

Por el Gobierno de Dinamarca y el Gobierno local de las Islas Feroe

For Danmarks regering og Færøernes landsstyre

Für die Regierung von Dänemark und die Landesregierung der Färöer

Για την κυβέρνηση της Δανίας και την τοπική κυβέρνηση των Νήσων Φερόε

For the Government of Denmark and the Home Government of the Faroe Islands

Pour le gouvernement du Danemark et le gouvernement local des îles Féroé

Per il governo della Danimarca e per il governo locale delle isole Færøer

Voor de Regering van Denemarken en de Landsregering van de Faeröer

Pelo Governo da Dinamarca e pelo Governo Regional das Ilhas Faroé

Tanskan hallituksen ja Färsaarten paikallishallituksen puolesta

På Danmarks regerings och Färöarnas landsstyres vägnar

Fyri ríkisstjórn Danmarkar og Føroya landsstýri

signatory

ANNEX I

List of products referred to in Article 2 (i) of this Agreement



CN Code

Description

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:

Egg albumin:

3502 11

Dried:

3502 11 90

Other

3502 19

Other:

3502 19 90

Other

3502 20

Milk albumin, including concentrates of two or more whey proteins:

Other:

3502 20 91

Dried (for example, in sheets, scales, flakes, powder)

3502 20 99

Other

ANNEX II

For the purposes of Article 4 (2) to this Agreement, the customs and fiscal legislation of the Færoes contains the following provisions:

(a) 

a customs tariff based on the Harmonized System and respecting the GATT obligations of Denmark;

(b) 

a duty-free treatment for goods of Community origin, with the exceptions set out in Protocols 2 and 4;

(c) 

a system of indirect taxation based on the following elements:

— 
a value-added tax (VAT, based on the same principles as those which apply in the Community, including non-discrimination of imported goods; and
— 
a system of excise duties, levied equally on domestic production and imported goods.

▼M3

PROTOCOL 1

concerning the tariff treatment and arrangements applicable to certain fish and fishery products released for free circulation in the Community or imported into the Faroes





Article 1

As regards the products listed in the Annex to this Protocol and originating in the Faroes:

1. 

no new customs duties shall be introduced in trade between the Community and the Faroes;

2. 

the preferential customs duties and other conditions to be applied on import into the Community shall be as indicated in the Annex.

Article 2

Any reference price fixed, or to be fixed, by the Community shall not apply to the products covered by this Protocol.

Article 3

1.  
Where a price decrease in imports of a given fishery product from one Contracting Party is, or is likely to be, seriously detrimental to the production activity concerned in the other Contracting Party, the Contracting Party concerned ay take appropriate measures.
2.  
In the selection of measures, priority must be given to those which least disturb the functioning of this Agreement.
3.  
Before taking appropriate measures, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a through examination of the situation with a view to seeking a solution acceptable to the Contracting parties.
4.  
Except in cases of urgency, as described in paragraph 5, the Contracting Party concerned may not take measures until one month has elapsed after the date of notification, unless the Joint Committee procedure is concluded before expiry of the stated time limit.
5.  
Where circumstances require urgent action, the Contracting Party concerned may apply the measures strictly necessary to remedy the situation at the earliest three days after having informed the other Contracting Party.
6.  
Any safeguard measures shall be notified immediately to the Joint Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.

Article 4

The Faroes shall abolish tariffs and duties on imports of fish and fishery products originating in the Community.

ANNEX

The preferential customs duties and other conditions to be applied on import into the Community of products originating in and coming from the Faroes shall be as indicated below



TABLE 1

CN code

Description

Rate of duty

Tariff quota

(TQ)

(1)

(2)

(3)

(4)

0301

Live fish:

 

 

ex 0301 91 90

Trout of the species Oncorhynchus mykiss

0

TQ No 1

0301 92 00

Eels (Anguilla spp.)

0

 

ex 0301 99 11

Atlantic salmon (Salmo salar)

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304 :

 

 

ex 0302 11 90

Trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0302 12 00

Atlantic salmon (Salmo salar)

0

 

0302 19 00

Other

0

 

0302 21 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0302 21 30

Atlantic (Hippoglossus hippoglossus)

0

 

0302 22 00

Palice (Pleuronectes platessa)

0

 

0302 23 00

Sole (Solea spp.)

0

 

0302 29 10

Megrim (Lepidorhombus spp.)

0

 

0302 29 90

Other

0

 

0302 40

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:

 

 

0302 40 05

From 1 January to 14 February

0

 

0302 40 98

From 16 June to 31 December

0

 

0302 50 10

Cod of the species Gadus morhua

0

 

0302 62 00

Haddock (Melanogrammus aeglefinus)

0

 

0302 63 00

Coalfish (Pollachius virens)

0

 

ex 0302 64 05

Mackerel of the species Scomber scombrus, from 1 January to 14 February

0

 

ex 0302 64 98

Mackerel of the species Scomber scombrus, from 16 June to 31 December

0

 

0302 65

Dogfish and other sharks:

 

 

0302 65 20

Dogfish of the species Squalus acanthias

0

 

0302 65 50

Dogfish of the species Scyliorhimus spp.

0

 

0302 65 90

Other

0

 

0302 66 00

Eels (Anguilla spp.)

0

 

Redfish (Sebastes spp.):

 

 

0302 69 31

Of the species Sebastes marinus

0

 

ex 0302 69 33

Of the species Sebastes mentella

0

 

0302 69 41

Whitings (Merlangus merlangus)

0

 

0302 69 45

Ling (Molva spp.)

0

 

ex 0302 69 68

Hake of the species Merluccius merluccius

0

 

0302 69 81

Monkfish (Lophius spp.)

0

 

0302 69 85

Blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0302 69 99

Other

0

 

0302 70 00

Livers and roes

0

 

0303

Fish, frozen excluding fish fillets and other fish meat of heading No 0304 :

 

 

ex 0303 21 90

Trout of the species Oncorbynchus mykiss

0

TQ No 1

ex 0303 22 00

Atlantic salmon (Salmo salar)

0

 

0303 29 00

Other

0

 

0303 31 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0303 31 30

Atlantic halibut (Hippoglossus hippoglossus)

0

 

0303 32 00

Plaice (Pleuronectes platessa)

0

 

0303 33 00

Sole (Solea spp.)

0

 

0303 39 10

Flounder (Platichthys flesus)

0

 

0303 39 30

Fish of the genus Rhombosolea

0

 

0303 39 80

Other

0

 

0303 50

Herrings (Clupea harengues, Clupea pollasi), excluding livers and roes:

0

 

0303 50 05

From 1 January to 14 February

0

 

0303 50 98

From 16 June to 31 December

0

 

▼M11

0303 53 90

– Brisling or sprats (Sprattus sprattus)

0

 

▼M3

0303 60 11

Cod of the species Gadus morhua

0

 

▼M7

0303 72 00

Haddock (Melanogrammus aeglefinus)

0

 

▼M3

0303 73 00

Coalfish (Pollachius virens)

0

 

ex 0303 74 10

Mackerel of the species Scomber scombrus, from 1 January to 14 February

0

 

ex 0303 74 20

Mackerel of the species Scombere scombrus, from 16 June to 31 December

 

 

0303 75

Dogfish and other sharks:

 

 

0303 75 20

Of the species Squalus acanthias

0

 

0303 75 50

Of the species Scyliorhinus spp.

0

 

0303 75 90

Other

 

 

0303 79

Other:

 

 

Redfish (Sebastes spp.):

 

 

0303 79 35

Redfish of the species Sebastes marinus

0

 

ex 0303 79 37

Redfish of the species Sebastes mentella

0

 

0303 79 45

Whiting (Merlangus merlangus)

0

 

0303 79 51

Ling (Molva spp.)

0

 

0303 79 81

Monkfish (Lophius spp.)

0

 

0303 79 83

Blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0303 79 96

Other

0

 

0303 80

Livers and roes

0

 

0303 80 90

Other

0

 

0304

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

 

 

0304 10

Fresh or chilled:

 

 

Fillets:

 

 

Of freshwater fish:

 

 

ex 0304 10 11

Of trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0304 10 13

Of Atlantic salmon (Salmo salar)

0

 

Other

 

 

ex 0304 10 31

Of cod of the species Gadus morhua

0

 

0304 10 33

Of coalfish (Pollachius virens)

0

 

0304 10 35

Of redfish (Sebastes spp.)

0

 

0304 10 38

Other

 

 

Other fish meat (whether or not minced):

 

 

0304 10 91

Of freshwater fish

0

 

Other:

 

 

Flaps of herring:

 

 

0304 10 94

From 1 January to 14 February

0

 

0304 10 96

From 16 June to 31 December

0

 

0304 10 98

Other

0

 

0304 20

Frozen fillets:

 

 

Of freshwater fish:

 

 

ex 0304 20 11

Of trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0304 20 13

Of Atlantic salmon (Salmon salar)

0

 

Of cod (Gadus morhua, Gadus macroephalus, Gadus Ogac) and of fish of the species Boreogadus saida:

 

 

ex 0304 20 29

Of cod of the species Gadus morhua

0

 

0304 20 31

Of coalfish (Pollachius virens)

0

 

0304 20 33

Of haddock (Melanogrammus aeglefinus)

0

 

Of redfish (Sebastes spp.)

 

 

0304 20 35

Of the species Sebastes marinus

0

 

ex 0304 20 37

Of the species Sebastes mentella

0

 

0304 20 41

Of Whiting (Merlangus merlangus)

0

 

0304 20 43

Of ling (Molva spp.)

0

 

ex 0304 20 53

Of mackerel of the species Scomber scombrus

0

 

0304 20 71

Of plaice (Pleuronectes platessa)

0

 

0304 20 75

Of herring (Clupea harengus, Clupea pallasii)

0

 

0304 20 96

Other

 

 

Of blue whiting (Micromesistius poutassou or Gadus poutassou)

 

 

Other than of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0304 90

Other:

 

 

0304 90 05

Surimi

0

 

Other:

 

 

ex 0304 90 10

Of freshwater fish:

 

 

Of trout of the species Oncorhynchus mykiss

0

TQ No 1

Of Atlantic salmon (Salmo salar)

0

 

Other:

 

 

Of herring (Clupea harengus, Clupea pallasii):

 

 

0304 90 20

From 1 January to 14 February

0

 

0304 90 27

From 16 June to 31 December

0

 

0304 90 38

Of cod of the species Gadus morhua

0

 

0304 90 41

Of coalfish (Pollachius virens)

0

 

0304 90 45

Of haddock (Melanogrammus aeglefinus)

0

 

0304 90 57

Of monkfish (Lophius spp.)

0

 

0304 90 59

Of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0304 90 97

Other

0

 

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:

 

 

0305 10 00

Flours, meals and pellets of fish, fit for human consumption

0

 

0305 20 00

Livers and roes, dried, smoked, salted or in brine

0

 

0305 30

Fish fillets, dried, salted or in brine, but not smoked:

 

 

ex 0305 30 19

Of cod of the species Gadus morhua

0

 

ex 0305 30 30

Of Atlantic salmon (Salmo salar), salted or in brine

0

 

0305 30 50

Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

0

 

0305 30 90

Other

0

 

ex 0305 41 00

Smoked fish, including fillets:

 

 

ex 0305 42 00

Atlantic salmon (Salmo salar)

0

 

0305 42 00

Herrings (Clupea harengus, Clupea pallasii)

0

 

0305 49 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0305 49 20

Atlantic halibut (Hippoglossus hippoglossus)

0

 

ex 0305 49 30

Mackerel of the species Scomber scombrus)

0

 

ex 0305 49 45

Trout of the species Onocorhynchus mykiss

0

 

0305 49 50

Eels (Anguilla spp.)

0

 

0305 49 80

Other

0

 

Dried fish, whether or not salted but not smoked:

 

 

ex 0305 51 10

Cod of the species Gadus morhua, dried, unsalted

0

 

ex 0305 51 90

Cod of the spcies Gadus morhua, dried, salted

0

 

▼M9

0305 59

Other:

 

 

0305 59 80

Other:

 

 

ex 0305 59 80

Coalfish (Pollachius virens)

0

TQ No 5

▼M3

ex 0305 59 90

Other:

 

 

Of ling (Molva molva)

0

 

Of blue ling (Molva dipterygia dipterygia)

0

 

Of tusk (Brosme brosme)

0

 

Fish, salted but not dried or smoked and fish in brine:

 

 

0305 61 00

Herrings (Clupea harengus, Clupea pallasii)

0

 

ex 0305 62 00

Cod of the species Gadus morhua

0

 

0305 69

Other:

 

 

0305 69 90

Other

0

 

0306

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

 

 

Frozen:

 

 

0306 13

Shrimps and prawns:

 

 

0306 13 10

Of the family Pandalidae

0

 

0306 13 40

Deepwater rose shrimps (Parapenaeus longirostris)

0

 

0306 13 50

Shrimps of the genus Penaeus

0

 

0306 13 80

Other

0

 

▼M9

0306 14

Crabs:

 

 

0306 14 90

Other:

 

 

ex 0306 14 90

Crabs of the species Geryon affinis

0

TQ No 6

▼M3

0306 19 30

Norway lobsters (Nephrops norvegicus)

0

 

Not frozen:

 

 

0306 29 30

Norway lobsters (Nephrops norvegicus)

0

 

0307

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

 

 

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

 

 

0307 21 00

Live, fresh or chilled

0

 

0307 29

Other:

 

 

0307 29 10

Common scallop (Pecten maximus), frozen

0

 

0307 29 90

Other

0

 

▼M9

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

 

 

0307 91 00

Live, fresh or chilled:

 

 

ex 0307 91 00

Common whelk (Buccinum undatum)

0

TQ No 7

0307 99

Other:

 

 

Frozen:

 

 

0307 99 18

Other:

 

 

ex 0307 99 18

Common whelk (Buccinum undatum)

0

TQ No 7

▼M3

1604

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

 

 

Fish, whole or in pieces, but not minced:

 

 

ex 1604 11 00

Atlantic salmon (Salmo salar)

0

TQ No 2

1604 12

Herrings:

 

 

Other:

 

 

1604 12 91

In airtight containers

0

 

1604 12 99

Other

0

 

▼M11

1604 13

Sardines, sardinella and brisling or sprats

 

 

 

– Sardines:

 

 

1604 13 90

– Other

0

 

▼M3

1604 19

Other:

 

 

ex 1604 19 10

Trout of the species Oncorhynchus mykiss

0

TQ No 2

1604 19 91

Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

0

 

Other:

 

 

1604 19 92

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0

TQ No 3

1604 19 93

Coalfish (Pollachius virens)

0

TQ No 3

1604 19 94

Hake (Merluccius spp., Urophycis spp.)

0

TQ No 3

1604 19 95

Alaksa pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

0

TQ No 3

1604 19 98

Other

0

TQ No 3

1604 20

Other prepared or preserved fish:

 

 

1604 20 05

Preparations of surimi

0

TQ No 3

Other:

 

 

ex 1604 20 10

Of Atlantic salmon (Salmo salar)

0

TQ No 2

ex 1604 20 30

Of Trout of the species Oncorhynchus mykiss

0

TQ No 2

1604 20 90

Of other fish:

 

 

Other than of herring

0

TQ No 3

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

 

 

1605 20

Shrimps and prawns:

 

 

1605 20 10

In airtight containers

0

TQ No 4

Other:

 

 

1605 20 91

In immediate packings of a net content not exceeding 2 kg

0

TQ No 4

1605 20 99

Other

0

TQ No 4

ex 1605 40 00

Norway lobsters (Nephrops norvegicus)

0

TQ No 4

▼M9

1605 90

Other

 

 

Molluscs:

 

 

1605 90 30

Other:

 

 

ex 1605 90 30

Common whelk (Buccinum undatum)

0

TQ No 7

▼M3

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:

 

 

2301 20 00

Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

0

 



TABLE II

CN code

Description

Rate of duty

Tariff quota

(TQ)

(1)

(2)

(3)

(4)

0301

Live fish:

 

TQ No 1 ►C1   (1)  ◄

700

ex 0301 91 90

Trout of the species Oncorhynchus mykiss

0

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304 :

 

ex 0302 11 90

Trout of the species Oncorhynchus mykiss

0

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304 :

 

ex 0303 21 90

Trout of the species Oncorhynchus mykiss

0

0304

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

 

0304 10

Fresh or chilled:

 

Fillets:

 

ex 0304 10 11

Of trout of the species Oncorhynchus mykiss

0

0304 20

Frozen fillets:

 

ex 0304 20 11

Of trout of the species Oncorhynchus mykiss

0

0304 90

Other:

 

ex 0304 90 10

Of trout of the species Oncorhynchus mykiss

0

▼M9

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:

 

 

Dried fish, whether or not salted but not smoked:

 

 

0305 59

Other:

 

 

0305 59 80

Other:

 

 

ex 0305 59 80

Coalfish (Pollachius virens)

0

TQ No 5 (3)

750

0306

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

 

 

Frozen:

 

 

0306 14

Crabs:

 

 

0306 14 90

Other:

 

 

ex 0306 14 90

Crabs of the species Geryon affinis

0

TQ No 6 (3)

750

0307

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

 

 

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

 

 

0307 91 00

Live, fresh or chilled:

 

 

ex 0307 91 00

Common whelk (Buccinum undatum)

0

TQ No 7 (3)

1 200

0307 99

Other:

 

 

Frozen:

 

 

0307 99 18

Other:

 

 

ex 0307 99 18

Common whelk (Buccinum undatum)

0

TQ No 7 (3)

1 200

▼M3

1604

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

 

TQ No 2

400

Fish, whole or in pieces, but not minced:

 

ex 1604 11 00

Atlantic salmon (Salmo salar)

0

1604 19

Other:

 

ex 1604 19 10

Trout of the species Oncorhynchus mykiss

0

1604 20

Other prepared or preserved fish:

 

Other:

 

ex 1604 20 10

Of Atlantic salmon (Salmo salar)

0

ex 1604 20 30

Of trout of the species Oncorhynchus mykiss

0

1604

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

 

TQ No 3

1 200

Fish, whole or in pieces, but not minced:

 

1604 19 92

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0

1604 19 93

Coalfish (Pollachius virens)

0

1604 19 94

Hake (Merluccius spp., Urophycis spp.)

0

1604 19 95

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

0

1604 19 98

Other

0

1604 20

Other prepared or preserved fish:

 

1604 20 05

Preparations of surimi

0

Other

 

ex 1604 20 90

Of other fish:

 

Other than of herring

0

▼M7

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

 

TQ No 4 (2)

4 000

1605 20

- Shrimps and prawns:

 

 

1605 20 10

- - In airtight containers

0

 

 

- - Other:

 

 

1605 20 91

- - - In immediate packing of a net content not exceeding 2 kg

0

 

1605 20 99

Other

0

 

ex 1605 40 00

- Norway lobsters (Nephrops norvegicus)

0

 

▼M9

1605 90

Other

 

 

Molluscs:

 

 

1605 90 30

Other:

 

 

ex 1605 90 30

Common whelk (Buccinum undatum)

0

TQ No 7 (3)

1 200

►C1  (1)   

Figures refer to the commercial presentation ‘whole and gutted’. For imports falling within HS code 0304 , a coefficient of 2 shall be applied for quantities drawn from this tariff quota.

 ◄
►M7  (2)   

In 2007 the annual volume shall be 4 000 tonnes. From 1 January 2008 onwards the yearly volume shall be increased by 1 000 tonnes to a maximum level of 6 000 tonnes provided that at least 80 % of the total amount of the previous quota has been used by 31 December of that year.

 ◄
►M9  (3)   

For the year 2008, the volumes of the tariff quotas should be calculated pro rata to the basic volumes in proportion to the part of that year which elapsed before the tariff quotas apply.

 ◄

▼B

PROTOCOL 2

concerning the tariff treatment and arrangements applicable to certain products obtained by processing agricultural products



Article 1

In order to take account of differences in the cost of the agricultural products incorporated in the goods specified in the table annexed to this Protocol, this Agreement does not preclude:

(i) 

the levying, on import, of an agricultural component or fixed amount, or the application of internal price compensation measures;

(ii) 

the application of measures adopted on export.

Article 2

The Community shall apply the customs duties on imports originating in the Faeroes as indicated in the table annexed to this Protocol.

Article 3

The Faeroes shall abolish tariffs and duties on imports of processed agricultural products originating in the Community, with the exceptions mentioned in Protocol 4, Article 2.

Should the Faeroes introduce such measures for processed agricultural products as mentioned in Article 1 of this Protocol, the Community shall be duly notified.



Table

EUROPEAN COMMUNITY

CN Code

Description

Rate of duty (1)

0403

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

 

0403 10

Yogurt:

 

0403 10 51 to 0403 10 99

Flavoured or containing added fruit, nuts or cocoa

EA

0403 90

Other:

 

0403 90 71 to 0403 90 99

Flavoured or containing added fruit, nuts or cocoa

EA

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

 

0710 40

Sweetcorn

EA

0711

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

 

0711 90

Other vegetables; mixtures of vegetables:

 

Vegetables:

 

0711 90 30

Sweetcorn

EA

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:

 

1702 50

Chemically pure fructose

Free

1702 90

Other, including invert sugar:

 

1702 90 10

Chemically pure maltose

Free

1704

Sugar confectionery (including white chocolate), not containing cocoa:

 

1704 10

Chewing gum, whether or not sugar-coated

EA maximum

1704 90

Other:

 

1704 90 10

Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

Free

1704 90 10

White chocolate

EA maximum

+ AD S/Z

1704 90 51 to 1704 90 99

Other

EA maximum

+ AD S/Z

1806

Chocolate and other food preparations containing cocoa:

 

1806 10

Cocoa powder, containing added sugar or other sweetening matter

EA

1806 20

Other preparations in blocks or slabs 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:

 

1806 20 10

Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat

EA maximum

+ AD S/Z

1806 20 30

Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat

EA maximum

+ AD S/Z

Other:

 

1806 20 50

Containing 18 % or more by weight of cocoa butter

EA maximum

+ AD S/Z

1806 20 70

Chocolate milk crumb

EA

1806 20 95

Other

EA maximum

+ AD S/Z

Other, in blocks, slabs or bars:

 

1806 31 00

Filled:

EA maximum

+ AD S/Z

1806 32

Not filled

EA maximum

+ AD S/Z

1806 90

Other:

 

1806 90 11 to 1806 90 39

Chocolate and chocolate products

EA maximum

+ AD S/Z

1806 90 50

Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

EA maximum

+ AD S/Z

1806 90 60

Spreads containing cocoa

EA maximum

+ AD S/Z

1806 90 70

Preparations containing cocoa for making beverages

EA maximum

+ AD S/Z

1806 90 90

Other

EA maximum

+ AD S/Z

1901

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

EA

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:

 

Uncooked pasta, not stuffed or otherwise prepared:

 

1902 11

Containing eggs

EA

1902 19

Other

EA

1902 20

Stuffed pasta, whether or not cooked or otherwise prepared:

 

1902 20 91 to 1902 20 99

Other

EA

1902 30

Other pasta

EA

1902 40

Couscous

EA

1903

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

EA

1904

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

EA

1905

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

 

1905 10

Crispbread

EA maximum 24 %

+ AD F/M

1905 20

Gingerbread and the like

EA

1905 30

Sweet biscuits; waffles and wafers

EA maximum 35 %

+ AD S/Z

1905 40

Rusks, toasted bread and similar toasted products

EA

1905 90

Other:

 

1905 90 10

Matzos

EA maximum 20 %

+ AD F/M

1905 90 20

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

EA

1905 90

Other:

 

1905 90 30

Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugar and not more than 5 % of fat

EA

1905 90 40

Waffles and wafers with a water content exceeding 10 % by weight

EA maximum

+ AD F/M

1905 90 45

Biscuits

EA maximum

+ AD F/M

1905 90 55

Extruded or expanded products, savoury or salted

EA maximum

+ AD F/M

Other:

 

1905 90 60

With added sweetening matter

EA maximum

+ AD S/Z

1905 90 90

Other

EA maximum

+ AD F/M

2001

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

 

2001 90

Other

 

2001 90 30

Sweetcorn (Zea mays var. saccharata)

EA

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products from heading No 2006:

 

2004 10

Potatoes:

 

Other:

 

2004 10 91

In the form of flour, meal or flakes

EA

2004 90

Other vegetables and mixtures of vegetables:

 

2004 90 10

Sweet corn (Zea mays var. saccharata)

EA

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products from heading No 2006:

 

2005 20

Potatoes:

 

2005 20 10

In the form of flour, meal or flakes

EA

2005 80

Sweetcorn (Zea mays var. saccharata)

EA

2008

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

 

Other, including mixtures other than those of subheading No 2008 19 :

 

2008 99

Other:

 

Not containing added spirit:

 

Not containing added sugar:

 

2008 99 85

Maize (corn), other than sweetcorn (Zea mays var. saccharata)

EA

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:

 

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

2101 12

Preparations with a basis of these extracts, essences or concentrates of coffee:

 

2101 12 98

Other

EA

2101 20

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté:

 

Preparations:

 

2101 20 98

Other

EA

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

 

Roasted chicory and other roasted coffee substitutes:

 

2101 30 19

Other

EA

Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:

 

2101 30 99

Other

EA

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders:

 

2102 10

Active yeasts:

 

2102 10 31 to 2102 10 39

Baker's yeast

EA

2102 20

Inactive yeasts; other single-cell micro-organisms, dead:

 

2102 20 11 to 2102 20 19

Inactive yeasts

Free

2103

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

 

2103 10

Soya sauce

Free

2103 20

Tomato ketchup and other tomato sauces

Free

2103 90

Other

Free

2104

Soups and broths and preparations therefor; homogenized composite food preparations:

 

2104 10

Soups and broths and preparations therefor

Free

2105

Ice cream and other edible ice, whether or not containing cocoa

EA maximum

+ AD S/Z

2106

Food preparations not elsewhere specified or included:

 

2106 10

Protein concentrates and textured protein substances:

 

2106 10 80

Other

EA

2106 90

Other

 

2106 90 10

Cheese fondues

EA maximum ECU

25/100 kg/net

Other:

 

ex 2106 90 92

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch:

 

Hydrolysates of proteins; autolysates of yeast

Free

2106 90 98

Other

EA

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:

 

2202 10

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

Free

2202 90

Other:

 

ex 2202 90 10

Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404:

 

Containing sugar (sucrose or invert sugar)

Free

2202 90 91 to 2202 90 99

Other

EA

2203

Beer made from malt

Free

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Free

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

 

2208 90

Other:

 

Other spirits and other spirituous beverages, in containers holding:

 

2 1 or less:

 

ex 2208 90 69

Other spirituous beverages:

 

Containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

ECU 1/% vol/hl

+ECU 6/hl

More than 2 1:

 

ex 2208 90 78

Other spirituous beverages:

 

Containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

ECU 1/% vol/hl

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

Other polyhydric alcohols:

 

2905 43

Mannitol

EA

2905 44

D-glucitol (sorbitol)

EA

2915

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

 

Formic acid, its salts and esters:

 

ex 2915 13

Esters of formic acid:

 

Esters of mannitol and esters of sorbitol

Free

Esters of acetic acid:

 

2915 39

Other:

 

ex 2915 39 90

Other:

 

Esters of mannitol and esters of sorbitol

Free

ex 2915 90

Other:

 

Esters of mannitol and esters of sorbitol

 

2916

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

 

Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2916 19

Other:

 

ex 2916 19 80

Other

 

Esters of mannitol and esters of sorbitol

Free

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2917 19

Other:

 

ex 2917 19 90

Other

 

Itaconic acid, its salts and esters

Free

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2918 11

Lactic acid, its salts and esters

Free

2918 14

Citric acid

Free

2918 15

Salts and esters of citric acid

Free

2918 19

—Other:

 

ex 2918 19 80

Other:

 

Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters

Free

2932

Heterocyclic compounds with oxygen hetero-atom(s) only:

 

Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

 

ex 2932 19

Other:

 

Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

Free

2932 99

Other:

 

ex 2932 99 70

Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

α-Methylglucoside

Free

ex 2932 99 90

Other:

 

Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

Free

2940

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 2937, 2938 or 2939:

 

2940 00 90

Other

Free

2941

Antibiotics:

 

2941 10

Penicillins and their derivatives with a penecillanic acid structure; salts thereof

Free

3001

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

 

3001 90

Other:

 

Other:

 

3001 90 91

Heparin and its salts

Free

3501

Casein, caseinates and other casein derivatives; casein glues:

 

3501 10

Casein:

 

3501 10 10

For the manufacture of regenerated textile fibres (2)

Free

3501 10 50

For industrial uses other than the manufacture of foodstuffs or fodder (2)

Free

3501 10 90

—Other

Free

3501 90

Other

Free

3505

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

 

3505 10

Dextrins and other modified starches:

 

3505 10 10

Dextrins

EA

Other modified starches:

 

3505 10 50

Starches, esterified or etherified

Free

3505 10 90

Other

EA

3505 20

Glues

EA maximum

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

 

ex 3506 10 00

Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

 

With a basis of sodium silicate emulsion or of resin emulsions

Free

Other:

 

ex 3506 99 00

Other:

 

With a basis of sodium silicate emulsion or of resin emulsion

Free

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:

 

3809 10

With a basis of amylaceous substances

EA maximum

Other:

 

ex 3809 91

Of a kind used in the textile or like industries:

 

Containing starch or products derived from starch

Free

ex 3809 92

Of a kind used in the paper or like industries:

 

Containing starch or products derived from starch

Free

ex 3809 93

Of a kind used in the leather or like industries:

 

Containing starch or products derived from starch

Free

3823

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

 

Industrial monocarboxylic fatty acids; acid oils from refining:

 

3823 13

Tall oil fatty acids

Free

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:

 

ex 3824 10

Prepared binders for foundry moulds or cores:

 

Based on synthetic resins

Free

3824 60

Sorbitol other than that of subheading No 2905 44

EA

3824 90

Other:

 

ex 3824 90 25

Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate:

 

Crude calcium citrate

Free

Other:

 

ex 3824 90 95

Other:

 

Products of sorbitol cracking

Free

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms:

 

ex 3911 10

Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:

 

Adhesives with a basis of resin emulsions

Free

3911 90

Other:

 

Condensation or rearrangement polymerization products whether or not chemically modified:

 

ex 3911 90 19

Adhesives with a basis of resin emulsions

Free

Other:

 

ex 3911 90 99

Adhesives with a basis of resin emulsions

Free

3913

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

 

3913 90

Other:

 

ex 3913 90 90

Other:

 

Dextran

Free

Other, excluding hardened proteins

Free

(1)   

The amounts of the agricultural components (EA), which may be subject to a maximum duty, are set out in the Common Customs Tariff in the form of a specific amount or of a reference to Annex I of the Common Customs Tariff (Regulation (EEC) No 2658/87 of 23 July 1987 as amended).

(2)   

Entry under this subheading is subject to conditions laid down in the relevant Community provisions.

▼M12

PROTOCOL 3

concerning the definition of the concept of 'originating products' and methods of administrative cooperation



Article 1

Applicable rules of origin

1.  
For the purpose of implementing the Agreement, Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ( 1 ) ('the Convention'), as last amended and published in the Official Journal of the European Union, shall apply.
2.  
All references to the 'relevant agreement' in Appendix I and in the relevant provisions of Appendix II to the Convention shall be construed so as to mean the Agreement.
3.  
Notwithstanding Articles 16(5) and 21(3) of Appendix I to the Convention, where cumulation involves only EFTA States, the Faroe Islands, the European Union, the Republic of Turkey, the participants in the Stabilisation and Association Process, the Republic of Moldova, Georgia and Ukraine, the proof of origin may be a movement certificate EUR.1 or an origin declaration.

Article 2

Alternative applicable rules of origin

1.  
Notwithstanding Article 1 of this Protocol, for the purpose of implementing the Agreement, products which acquire preferential origin in accordance with the alternative applicable rules of origin set out in Appendix A to this Protocol ('Transitional rules') shall also be considered as originating in the European Union or in the Faroe Islands.
2.  
The Transitional rules shall apply until the amendment of the Convention on which the Transitional rules are based enters into force.

Article 3

Dispute settlement

1.  
Where disputes arise in relation to the verification procedures set out in Article 32 of Appendix I to the Convention or in Article 34 of Appendix A to this Protocol that cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying out that verification, they shall be submitted to the Joint Committee.
2.  
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 4

Amendments to the Protocol

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

Article 5

Withdrawal from the Convention

1.  
Should either the European Union or the Kingdom of Denmark in respect of the Faroe Islands give notice in writing to the depositary of the Convention of their intention to withdraw from the Convention according to Article 9 thereof, the European Union and the Kingdom of Denmark in respect of the Faroe Islands shall immediately enter into negotiations on rules of origin for the purpose of implementing the Agreement.
2.  
Until the entry into force of such newly negotiated rules of origin, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention, applicable at the moment of withdrawal, shall continue to apply to the Agreement. However, from the moment of withdrawal, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention shall be construed so as to allow bilateral cumulation only between the European Union and the Faroe Islands.

Appendix A

ALTERNATIVE APPLICABLE RULES OF ORIGIN

Rules for optional application among Contracting Parties to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, pending the conclusion and entry into force of the amendment of the Convention

('the Rules' or 'the Transitional rules')

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

OBJECTIVES

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General requirements

Article 3

Wholly obtained products

Article 4

Sufficient working or processing

Article 5

Tolerance rule

Article 6

Insufficient working or processing

Article 7

Cumulation of origin

Article 8

Conditions for the application of cumulation of origin

Article 9

Unit of qualification

Article 10

Sets

Article 11

Neutral elements

Article 12

Accounting segregation

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

Article 14

Non- alteration

Article 15

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 16

Drawback of or exemption from customs duties

TITLE V

PROOF OF ORIGIN

Article 17

General requirements

Article 18

Conditions for making out an origin declaration

Article 19

Approved exporter

Article 20

Procedure for issue of a movement certificate EUR.1

Article 21

Movement certificates EUR.1 issued retrospectively

Article 22

Issue of a duplicate movement certificate EUR.1

Article 23

Validity of proof of origin

Article 24

Free zones

Article 25

Importation requirements

Article 26

Importation by instalments

Article 27

Exemption from proof of origin

Article 28

Discrepancies and formal errors

Article 29

Supplier's declarations

Article 30

Amounts expressed in euro

TITLE VI

PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE

Article 31

Documentary evidence, preservation of proofs of origin and supporting documents

Article 32

Dispute settlement

TITLE VII

ADMINISTRATIVE COOPERATION

Article 33

Notification and cooperation

Article 34

Verification of proofs of origin

Article 35

Verification of supplier's declarations

Article 36

Penalties

TITLE VIII

APPLICATION OF APPENDIX A

Article 37

European Economic Area

Article 38

Liechtenstein

Article 39

Republic of San Marino

Article 40

Principality of Andorra

Article 41

Ceuta and Melilla

List of Annexes

ANNEX I:

Introductory notes to the list in Annex II

ANNEX II:

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

ANNEX III:

Text of the origin declaration

ANNEX IV:

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX V:

Special conditions concerning products originating in Ceuta and Melilla

ANNEX VI:

Supplier's declaration

ANNEX VII:

Long- term supplier's declaration

OBJECTIVES

These Rules are optional. They are intended to apply on a provisional basis, pending the conclusion and entry into force of the amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ('PEM Convention' or 'Convention'). These Rules will apply bilaterally to trade between those Contracting Parties that agree to refer to them or include them in their bilateral preferential trade agreements. These Rules are intended to apply as an alternative to the rules of the Convention, which, as provided by the Convention, are without prejudice to the principles laid down in the relevant agreements and other related bilateral agreements among Contracting Parties. Accordingly, these Rules will not be mandatory, but optional. They may be applied by economic operators that desire to claim preferences based on these Rules instead of on the basis of the rules of the Convention.

These Rules are not intended to modify the Convention. The Convention continues to apply in full between the Contracting Parties to the Convention. These Rules will not alter the rights and obligations of the Contracting Parties under the Convention.

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of these Rules:

(a) 

'applying Contracting Party' means a Contracting Party to the PEM Convention that incorporates these Rules in its bilateral preferential trade agreements with another Contracting Party to the PEM Convention and includes the Parties to the Agreement;

(b) 

'chapters', 'headings' and 'subheadings' mean the chapters, the headings and the subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System ('Harmonised System') with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

(c) 

'classified' means the classification of a good under a particular heading or subheading of the Harmonised System;

(d) 

'consignment' means products which are either:

(i) 

sent simultaneously from one exporter to one consignee; or

(ii) 

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;

(e) 

'customs authorities of the Party or applying Contracting Party' for the European Union means any of the customs authorities of the Member States of the European Union;

(f) 

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

(g) 

'ex-works price' means the price paid for the product ex works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term 'manufacturer' refers to the enterprise that has employed the subcontractor.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Party, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(h) 

'fungible material' or 'fungible product' means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;

(i) 

'goods' means both material and product;

(j) 

'manufacture' means any kind of working or processing, including assembly;

(k) 

'material' means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(l) 

'maximum content of non-originating materials' means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading;

(m) 

'product' means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(n) 

'territory' includes the land territory, internal waters and the territorial sea of a Party;

(o) 

'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties 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 exporting Party;

(p) 

'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 exporting Party. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis.

TITLE II

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General requirements

For the purpose of implementing the Agreement, the following products shall be considered as originating in a Party when exported to the other Party:

(a) 

products wholly obtained in a Party, within the meaning of Article 3;

(b) 

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

Article 3

Wholly obtained products

1.  

The following shall be considered as wholly obtained in a Party when exported to the other Party:

(a) 

mineral products and natural water extracted from its soil or from its seabed;

(b) 

plants, including aquatic plants, and vegetable products grown or harvested there;

(c) 

live animals born and raised there;

(d) 

products from live animals raised there;

(e) 

products from slaughtered animals born and raised there;

(f) 

products obtained by hunting or fishing conducted there;

(g) 

products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;

(h) 

products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;

(i) 

products made on board its factory ships exclusively from products referred to in point (h);

(j) 

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

(k) 

waste and scrap resulting from manufacturing operations conducted there;

(l) 

products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights;

(m) 

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

2.  

The terms 'its vessels' and 'its factory ships' in points (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements:

(a) 

they are registered in the exporting or the importing Party;

(b) 

they sail under the flag of the exporting or the importing Party;

(c) 

they meet one of the following conditions:

(i) 

they are at least 50 % owned by nationals of the exporting or the importing Party; or

(ii) 

they are owned by companies which:

— 
have their head office and their main place of business in the exporting or the importing Party; and
— 
are at least 50 % owned by the exporting or the importing Party or public entities or nationals of these Parties.
3.  
For the purpose of paragraph 2, when the exporting or the importing Party is the European Union, it means the Member States of the European Union.
4.  
For the purpose of paragraph 2, the EFTA States are to be considered as one applying Contracting Party.

Article 4

Sufficient working or processing

1.  
Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in a Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled.
2.  
If a product which has obtained originating status in a Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.
3.  
The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.

However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Parties may authorise exporters to calculate the ex-works price of the product and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.

4.  
Where the second subparagraph of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined in the exporting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.
5.  
Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.
6.  
The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.

Article 5

Tolerance rule

1.  

By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:

(a) 

15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16;

(b) 

15 % of the ex-works price of the product for products other than those covered by point (a).

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply.

2.  
Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II.
3.  
Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in a Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to product for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained.

Article 6

Insufficient working or processing

1.  

Without prejudice to paragraph 2 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 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 and partial or total milling of rice; polishing, and glazing of cereals and rice;

(g) 

operations to colour or flavour 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;

(n) 

mixing of sugar with any material;

(o) 

simple addition of water or dilution or dehydratation or denaturation of products;

(p) 

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

(q) 

slaughter of animals;

(r) 

a combination of two or more operations specified in points (a) to (q).

2.  
All the operations carried out in the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 7

Cumulation of origin

1.  
Without prejudice to Article 2, products shall be considered as originating in the exporting Party when exported to the other Party if they are obtained there, incorporating materials originating in any applying Contracting Party other than the exporting Party provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6. 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 exporting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other applying Contracting Party, shall be considered as originating in the exporting Party only where the value added there is greater than the value of the materials used originating in any of the other applying Contracting Parties. If this is not so, the product obtained shall be considered as originating in the applying Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Party.
3.  
Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in an applying Contracting Party other than the exporting Party shall be considered as having been carried out in the exporting Party when the products obtained undergo subsequent working or processing in this exporting Party.
4.  
Without prejudice to Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Parties, working or processing carried out in the importing Party shall be considered as having been carried out in the exporting Party when the products undergo subsequent working or processing in this exporting Party.

For the purpose of this paragraph, the participants in the European Union's Stabilisation and Association process and the Republic of Moldova are to be considered as one applying Contracting Party.

5.  
The Parties may opt to extend the application of paragraph 3 of this Article on importation of products falling within Chapters 50 to 63 unilaterally. A Party that opts for such extension shall notify the other Party and inform the European Commission in accordance with Article 8(2).
6.  
For the purpose of cumulation within the meaning of paragraphs 3 to 5 of this Article, the originating products shall be considered as originating in the exporting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6.
7.  
Products originating in the applying Contracting Parties referred to in paragraph 1 which do not undergo any working or processing in the exporting Party shall retain their origin if exported into one of the other applying Contracting Parties.

Article 8

Conditions for the application of cumulation of origin

1.  

The cumulation provided for in Article 7 may be applied only provided that:

(a) 

a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the applying Contracting Parties involved in the acquisition of the originating status and the applying Contracting Party of destination; and

(b) 

goods have obtained originating status by the application of rules of origin identical to those given in these Rules.

2.  
Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in an official publication in the Faroe Islands, in accordance with their own procedures.

The cumulation provided for in Article 7 shall apply from the date indicated in those notices.

The Parties shall provide the European Commission with details of the relevant agreements concluded with other applying Contracting Parties including the dates of entry into force of these Rules.

3.  
The proof of origin should include the statement in English 'CUMULATION APPLIED WITH (name of the relevant applying Contracting Party/Parties in English)' when products obtained the originating status by application of cumulation of origin in accordance with Article 7.

In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.

4.  
The Parties may decide, for the products exported to them that obtained the originating status in the exporting Party by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 3 of this Article ( 2 ).

The Parties shall notify the waiver to the European Commission in accordance with Article 8(2).

Article 9

Unit of qualification

1.  

The unit of qualification for the application of these Rules shall be the particular product which is considered to be the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that:

(a) 

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

(b) 

when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying these Rules.

2.  
Where under General Rule 5 of the Harmonised System packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
3.  
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 ex-works price thereof 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 of the Harmonised System, shall be regarded as originating when all the component products are originating.

When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product is an originating product, no account shall be taken of 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) 

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

Article 12

Accounting segregation

1.  
If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks.
2.  
Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks.
3.  
The Parties may require that the application of accounting segregation is subject to prior authorisation by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the authorisation 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 these Rules.

Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as 'originating in the exporting Party' than would have been the case if a method of physical segregation of the stocks had been used.

The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the exporting Party.

4.  
The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the exporting Party. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

1.  
The conditions set out in Title II shall be fulfilled without any interruption in the Party concerned.
2.  

If originating products exported from a Party to another country are returned, they shall be considered to be non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) 

the products returned are the same as those which were exported; and

(b) 

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

3.  

The obtention of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Party on materials exported from this Party and subsequently re-imported there, provided:

(a) 

those materials are wholly obtained in the exporting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and

(b) 

it can be demonstrated to the satisfaction of the customs authorities that:

(i) 

the re-imported products have been obtained by working or processing the exported materials; and

(ii) 

the total added value acquired outside the exporting Party by applying this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

4.  
For the purposes of paragraph 3 of this Article, the conditions for obtaining originating status set out in Title II shall not apply to working or processing done outside the exporting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Party, taken together with the total added value acquired outside this Party by applying this Article, shall not exceed the stated percentage.
5.  
For the purposes of applying paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside the exporting Party, including the value of the materials incorporated there.
6.  
Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5 is applied.
7.  
Any working or processing of the kind covered by this Article and done outside the exporting Party shall be done under the outward processing arrangements, or similar arrangements.

Article 14

Non-alteration

1.  
The preferential treatment provided for under the Agreement shall apply only to products satisfying the requirements of these Rules and declared for importation in a Party provided that those products are the same as those exported from the exporting Party. 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 documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the third country(ies) of transit or splitting prior to being declared for home use.
2.  
Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit.
3.  
Without prejudice to Title V of this Appendix, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting.
4.  

In the case of doubt, the importing Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:

(a) 

contractual transport documents such as bills of lading;

(b) 

factual or concrete evidence based on marking or numbering of packages;

(c) 

a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or

(d) 

any evidence related to the goods themselves.

Article 15

Exhibitions

1.  

Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in a Party, shall benefit on importation from the relevant agreement provided it is shown to the satisfaction of the customs authorities that:

(a) 

an exporter has consigned the products from a Party to the country in which the exhibition is held and has exhibited them there;

(b) 

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

(c) 

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

(d) 

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

2.  
A proof of origin shall be issued or made out in accordance with Title V of this Appendix and submitted to the customs authorities of the importing Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3.  
Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 16

Drawback of or exemption from customs duties

1.  
Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the Harmonised System originating in a Party for which a proof of origin is issued or made out in accordance with Title V of this Appendix shall not be subject in the exporting Party to drawback of or exemption from customs duties of whatever kind.
2.  
The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the exporting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3.  
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4.  
The prohibition in paragraph 1 of this Article shall not apply to trade between the Parties for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).

TITLE V

PROOF OF ORIGIN

Article 17

General requirements

1.  

Products originating in one of the Parties shall, on importation into the other Party, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:

(a) 

a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix;

(b) 

in the cases specified in Article 18(1), a declaration, subsequently referred to as the 'origin 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 origin declaration appears in Annex III to this Appendix.

2.  
Notwithstanding paragraph 1 of this Article, originating products within the meaning of these Rules shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.
3.  
Without prejudice to paragraph 1, the Parties may agree that, for the preferential trade between them, proofs of origin listed in points (a) and (b) of paragraph 1 are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of the Parties.

The use of a statement on origin made out by the exporters registered in an electronic database agreed by two or more applying Contracting Parties shall not impede the use of diagonal cumulation with other applying Contracting Parties

4.  
For the purposes of paragraph 1, the Parties may agree to establish a system that allows proofs of origin listed in points (a) and (b) of paragraph 1 to be issued electronically and/or submitted electronically.
5.  
For the purpose of Article 7, if Article 8(4) applies, the exporter established in an applying Contracting Party who issues, or applies for, a proof of origin on the basis of another proof of origin which benefits from a waiver from the obligation to include the statement as otherwise required by Article 8(3) shall take all necessary steps to ensure that the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the customs authorities.

Article 18

Conditions for making out an origin declaration

1.  

An origin declaration as referred to in point (b) of Article 17(1) may be made out:

(a) 

by an approved exporter within the meaning of Article 19; or

(b) 

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

2.  
An origin declaration may be made out if the products can be considered as originating in an applying Contracting Party and fulfil the other requirements of these Rules.
3.  
The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.
4.  
An origin 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 III to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
5.  
Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
6.  
An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the 'retrospective origin declaration') on condition that it is presented in the importing country within two years after the importation of the products to which it relates.

Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Party of the products.

Article 19

Approved exporter

1.  
The customs authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the 'approved exporter'), to make out origin declarations irrespective of the value of the products concerned.
2.  
An exporter who requests 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 these Rules.
3.  
The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.
4.  
The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.

Article 20

Procedure for issuing of a movement certificate EUR.1

1.  
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
2.  
For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Appendix. Those forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3.  
The movement certificate EUR.1 shall include the statement in English 'TRANSITIONAL RULES' in box 7.
4.  
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 Party 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 these Rules.
5.  
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party if the products concerned can be considered as products originating and fulfil the other requirements of these Rules.
6.  
The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of these Rules. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 of this Article 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.
7.  
The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate EUR.1.
8.  
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 21

Movement certificates EUR.1 issued retrospectively

1.  

Notwithstanding Article 20(8), a movement certificate EUR.1 may 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;

(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;

(c) 

the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);

(d) 

a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the PEM Convention for products that are also originating in accordance with these Rules; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with these Rules; or

(e) 

a movement certificate EUR.1 was issued on the basis of Article 8(4) and the application of Article 8(3) is required at importation in another applying Contracting Party.

2.  
For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3.  
The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
4.  
In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English: 'ISSUED RETROSPECTIVELY'.
5.  
The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.

Article 22

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.  
In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 of this Article shall be endorsed with the following word in English: 'DUPLICATE'.
3.  
The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.
4.  
The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 23

Validity of proof of origin

1.  
A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Party, and shall be submitted within that period to the customs authorities of the importing Party.
2.  
Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those documents by the final date set is due to exceptional circumstances.
3.  
In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin where the products have been presented to customs before the said final date.

Article 24

Free zones

1.  
The Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2.  
By way of derogation from paragraph 1, when products originating in an applying Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with the provisions of these Rules.

Article 25

Importation requirements

Proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.

Article 26

Importation by instalments

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

Article 27

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 these Rules and where there is no doubt as to the veracity of such a declaration.
2.  

Imports shall not be considered as imports by way of trade if all the following conditions are met:

(a) 

the imports are occasional;

(b) 

the imports consist solely of products for the personal use of the recipients or travellers or their families;

(c) 

it is evident from the nature and quantity of the products that no commercial purpose is in view.

3.  
The total value of those 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 28

Discrepancies and formal errors

1.  
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.
2.  
Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 of this Article to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents.

Article 29

Supplier's declarations

1.  
When a movement certificate EUR.1 is issued or an origin declaration is made out in a Party for originating products, in the manufacture of which goods coming from another applying Contracting Party which have undergone working or processing there without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4) account shall be taken of the supplier's declaration given for those goods in accordance with this Article.
2.  
The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in an applying Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Party and fulfil the other requirements of these Rules.
3.  
A separate supplier's declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
4.  
Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in an applying Contracting Party is expected to remain constant for a period of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (the 'long-term supplier's declaration'). A long-term supplier's declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the applying Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
5.  
The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages of the Agreement, in accordance with the national law of the applying Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
6.  
The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the applying Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

Article 30

Amounts expressed in euro

1.  
For the purposes of application of the point (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2.  
A consignment shall benefit from the point (b) of Article 18(1) or Article 27(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 Party 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 %. A Party 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 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
5.  
The amounts expressed in euro shall be reviewed by the Joint Committee at the request of a Party. When carrying out that review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE

Article 31

Documentary evidence, preservation of proofs of origin and supporting documents

1.  
An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration.
2.  
The supplier making out a supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 29(6) for at least three years.

The supplier making out a long-term supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from the date of expiry of validity of the long-term supplier's declaration.

3.  

For the purposes of paragraph 1 of this Article, the documents supporting the originating status, inter alia, are the following:

(a) 

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

(b) 

documents proving the originating status of materials used, issued or made out in the relevant applying Contracting Party in accordance with its national legislation;

(c) 

documents proving the working or processing of materials in the relevant Party, made out or issued in that Party in accordance with its national legislation;

(d) 

origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Parties in accordance with these Rules;

(e) 

appropriate evidence concerning working or processing undergone outside the Parties by application of Articles 13 and 14, proving the fulfilment of the requirements of those Articles.

4.  
The customs authorities of the exporting Party issuing movement certificates EUR.1 shall keep the application form referred to in Article 20(2) for at least three years.
5.  
The customs authorities of the importing Party shall keep the origin declarations and the movement certificates EUR.1 submitted to them for at least three years.
6.  
Supplier's declarations proving the working or processing undergone in an applying Contracting Party by materials used, made out in that applying Contracting Party, shall be treated as a document referred to in Articles 18(3), 20(4) and 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that applying Contracting Party and fulfil the other requirements of these Rules.

Article 32

Dispute settlement

Where disputes arise in relation to the verification procedures under Articles 34 and 35, or in relation to the interpretation of this Appendix, which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out the verification, they shall be submitted to the Joint Committee.

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

TITLE VII

ADMINISTRATIVE COOPERATION

Article 33

Notification and cooperation

1.  
The customs authorities of the Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations.
2.  
In order to ensure the proper application of these Rules, the Parties shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier's declarations and the correctness of the information given in those documents.

Article 34

Verification of proofs of origin

1.  
Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Party 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 these Rules.
2.  
When they make a request for subsequent verification, the customs authorities of the importing Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the request for 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 Party. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4.  
If the customs authorities of the importing Party 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 thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Parties and fulfil the other requirements of these Rules.
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.

Article 35

Verification of supplier's declarations

1.  
Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of a Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document.
2.  
For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Party referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the applying Contracting Party where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect.

3.  
The verification shall be carried out by the customs authorities of the applying Contracting Party where the supplier's declaration or the long-term supplier's declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
4.  
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

Article 36

Penalties

Each Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its national legislation related to these Rules.

TITLE VIII

APPLICATION OF APPENDIX A

Article 37

European Economic Area

Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway (the 'EEA Parties') when exported respectively from the European Union, Iceland, Liechtenstein or Norway to the Faroe Islands, provided that free trade agreements using these Rules are applicable between the Kingdom of Denmark in respect of the Faroe Islands and the EEA Parties.

Article 38

Liechtenstein

Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland.

Article 39

Republic of San Marino

Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between the European Union and the Republic of San Marino, be considered as originating in the European Union.

Article 40

Principality of Andorra

Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 of the Harmonised System shall, due to the customs union between the European Union and the Principality of Andorra, be considered as originating in the European Union.

Article 41

Ceuta and Melilla

1.  
For the purposes of these Rules, the term 'European Union' shall not cover Ceuta and Melilla.
2.  
Products originating in the Faroe Islands, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties ( 3 ). The Faroe Islands shall grant to imports of products covered by the relevant agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.
3.  
For the purposes of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, these Rules shall apply mutatis mutandis subject to the special conditions set out in Annex V.

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1 – General introduction

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Title II of this Appendix. There are four different types of rules, which vary according to the product:

(a) 

through working or processing a maximum content of non-originating materials is not exceeded;

(b) 

through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System subheading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit subheading respectively of the materials used;

(c) 

a specific working or processing operation is carried out;

(d) 

working or processing is carried out on certain wholly obtained materials.

Note 2 – The structure of the list

2.1. The first two columns in the list describe the product obtained. The column (1) gives the heading number or chapter number used in the Harmonised System and the column (2) gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column (3). Where, in some cases, the entry in the column (1) is preceded by an 'ex', this signifies that the rules in column (3) apply only to the part of that heading as described in column (2).

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) apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column (1).

2.3. 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).

2.4. Where two alternative rules are set out in column (3), separated by 'or', it is at the choice of the exporter which one to use.

Note 3 – Examples of how to apply the rules

3.1. Article 4 of Title II of this Appendix, concerning products having obtained originating status which are used in the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the factory where those products are used or in another factory in a Party.

3.2. Pursuant to Article 6 of Title II of this Appendix, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.

Subject to Article 6 of Title II of this Appendix, the rules in the list represent 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.

Thus, 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.

If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.

Example: when the list-rule for Chapter 19 requires that 'non-originating materials of headings 1101 to 1108 cannot exceed 20 % weight', the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.

3.3. Without prejudice to Note 3.2, where a rule uses the expression 'Manufacture from materials of any heading', then materials of any heading(s) (even materials of the same description and heading as the product) may 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 …' or 'Manufacture from materials of any heading, including other materials of the same heading as the product' means that materials of any heading(s) may be used, except those of the same description as the product as given in column (2) of the list.

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

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this.

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

Note 4 – General provisions concerning certain agricultural goods

4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a Party shall be treated as originating in the territory of that Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants.

4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.

Note 5 – Terminology used in respect of certain textile products

5.1. 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 which have been carded, combed or otherwise processed, but not spun.

5.2. The term 'natural fibres' includes horsehair of heading 0511 , silk of headings 5002 and 5003 , as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105 , cotton fibres of headings 5201 to 5203 , and other vegetable fibres of headings 5301 to 5305 .

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

5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507 .

5.5. Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.

5.6. Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product.

Note 6 – Tolerances applicable to products made of a mixture of textile materials

6.1. Where, for a given product in the list, 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 that product and which, taken together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3 and 6.4).

6.2. However, the tolerance mentioned in Note 6.1 may be applied only 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 filament fibres of polypropylene;
— 
synthetic man-made filament fibres of polyester;
— 
synthetic man-made filament fibres of polyamide;
— 
synthetic man-made filament fibres of polyacrylonitrile;
— 
synthetic man-made filament fibres of polyimide;
— 
synthetic man-made filament fibres of polytetrafluoroethylene;
— 
synthetic man-made filament fibres of poly(phenylene sulphide);
— 
synthetic man-made filament fibres of poly(vinyl chloride);
— 
other synthetic man-made filament fibres;
— 
artificial man-made filament fibres of viscose;
— 
other artificial man-made filament fibres;
— 
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 poly(phenylene sulphide);
— 
synthetic man-made staple fibres of poly(vinyl 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;
— 
products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;
— 
other products of heading 5605 ;
— 
glass fibres;
— 
metal fibres;
— 
mineral fibres.

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

6.4. 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 a transparent or coloured adhesive between two layers of plastic film', this tolerance is 30 % in respect of this strip.

Note 7 – Other tolerances applicable to certain textile products

7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15 % of the ex-works price of the product.

7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.

7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 8 – Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27

8.1. For the purposes of headings ex  27 07 and 2713 , the 'specific processes' are the following:

(a) 

vacuum-distillation;

(b) 

redistillation by a very thorough fractionation process;

(c) 

cracking;

(d) 

reforming;

(e) 

extraction by means of selective solvents;

(f) 

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

(g) 

polymerisation;

(h) 

alkylation;

(i) 

isomerisation.

8.2. For the purposes of headings 2710 , 2711 and 2712 , the 'specific processes' are the following:

(a) 

vacuum-distillation;

(b) 

redistillation by a very thorough fractionation process;

(c) 

cracking;

(d) 

reforming;

(e) 

extraction by means of selective solvents;

(f) 

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

(g) 

polymerisation;

(h) 

alkylation;

(i) 

isomerisation;

(j) 

in respect of heavy oils of heading ex  27 10 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k) 

in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l) 

in respect of heavy oils of heading ex  27 10 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 ex  27 10 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m) 

in respect of fuel oils of heading ex  27 10 only, atmospheric distillation, on condition that less than 30 % 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 of heading ex  27 10 only, treatment by means of a high-frequency electrical brush discharge;

(o) 

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex  27 12 only, de-oiling by fractional crystallisation.

8.3. For the purposes of headings ex  27 07 and 2713 , 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, or any combination of those operations or like operations, do not confer origin.

Note 9 – Definition of specific processes and operations carried out in respect of certain products

9.1. Products falling within Chapter 30 obtained in a Party by using cell cultures, shall be considered as originating in that Party. 'Cell culture' is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism.

9.2. Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in a Party by fermentation shall be considered as originating in that Party. 'Fermentation' is a biotechnological process in which human, animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39.

9.3. The following processing operations are considered sufficient according to paragraph 1 of Article 4 for products falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26):

— 
Chemical reaction: A 'chemical reaction' is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the 'CAS number'.
The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents; (b) the elimination of solvents, including solvent water; or (c) the addition or elimination of water of crystallization. A chemical reaction as defined above is to be considered as origin conferring.
— 
Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be as origin conferring.
— 
Purification: Purification is to be considered as origin conferring provided that purification occurring in the territory of one or both of the Parties results in one of the following criteria being satisfied:
(a) 

purification of a good resulting in the elimination of at least 80 % of the content of existing impurities; or

(b) 

the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:

(i) 

pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;

(ii) 

chemical products and reagents for analytical, diagnostic or laboratory uses;

(iii) 

elements and components for use in micro-electronics;

(iv) 

specialised optical uses;

(v) 

biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);

(vi) 

carriers used in a separation process; or

(vii) 

nuclear grade uses.

— 
Change in particle size: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good and having different physical or chemical characteristics from the input materials is to be considered as origin conferring.
— 
Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.
— 
Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.

ANNEX II

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



Heading

Description of product

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

(1)

(2)

(3)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the meat and edible meat offal in the products of this Chapter is wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

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

Chapter 4

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

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

ex Chapter 5

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

Manufacture from materials of any heading

ex 0511 91

Inedible fish eggs and roes

All the eggs and roes 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

Chapter 7

Edible vegetables and certain roots and tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained

Chapter 9

Coffee, tea, maté and spices

Manufacture from materials of any heading

Chapter 10

Cereals

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

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Manufacture in which all the materials of Chapters 8, 10 and 11, headings 0701 , 0714 , 2302 and 2303 , and subheading 0710 10 used are wholly obtained

Chapter 12

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

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

ex Chapter 13

Lac; gums, resins and other vegetable saps and extracts; except for:

Manufacture from materials of any heading

ex  13 02

Pectic substances, pectinates and pectates

Manufacture from materials of any heading and in which the weight of sugar used does not exceed 40 % of the weight of the final product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture from materials of any heading

ex Chapter 15

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

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

1504 to 1506

Fats and oils and their fractions, of fish or marine mammals; wool grease and fatty substances derived therefrom (including lanolin); other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Manufacture from materials of any heading

1508

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

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

1509 and 1510

Olive oil and its fractions

Manufacture in which all the vegetable materials used are wholly obtained

1511

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

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

ex  15 12

Sunflower seed oils and their fractions:

 

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

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

— other

Manufacture in which all the vegetable materials used are wholly obtained

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

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

ex  15 16

Fats and oils and their fractions, of fish

Manufacture from materials of any heading

1520

Glycerol, crude; glycerol waters and glycerol lyes

Manufacture from materials of any heading

Chapter 16

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

Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any heading, except that 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 1702

— Other

Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101 to 1108 , 1701 and 1703 used does not exceed 30 % of the weight of the final product

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture from materials of any heading, except that of the product, in which:

— the weight of sugar used does not exceed 40 % of the weight of the final product

— or

— the value of sugar used does not exceed 30 % of the ex-works price of the product

ex Chapter 18

Cocoa and cocoa preparations; except for:

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex  18 06

Chocolate and other food preparations containing cocoa; except for:

Manufacture from materials of any heading, except that of the product, in which:

— the weight of sugar used does not exceed 40 % of the weight of the final product

— or

— the value of sugar used does not exceed 30 % of the ex-works price of the product

1806 10

Cocoa powder, containing added sugar or other sweetening matters

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

1901

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

 

— Malt extract

Manufacture from cereals of Chapter 10

— Other

Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product

1902

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

Manufacture from materials of any heading, except that of the product, in which:

— the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

— the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product

1903

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

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

1904

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

Manufacture from materials of any heading, except that of the product, in which:

— the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

— the weight of sugar used does not exceed 40 % of the weight of the final 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 that of the product, in which the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product

ex Chapter 20

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

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

2002 and 2003

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

Manufacture from materials of any heading, except that of the product, in which all the materials of Chapter 7 used are wholly obtained

2006

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

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

2007

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

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex  20 08

Products, other than:

— Nuts, not containing added sugar or spirits

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

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

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final 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 from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2103

— Sauces and preparations therefor; mixed condiments and mixed seasonings

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

— Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

2105

Ice cream and other edible ice, whether or not containing cocoa

Manufacture from materials of any heading, except that of the product, in which:

— the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product

— and

— the total combined weight of sugar and of the materials of Chapter 4 used does not exceed 60 % of the weight of the final product

2106

Food preparations not elsewhere specified or included

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture from materials of any heading, except that of the product, in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained

2202

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

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

2207 and 2208

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

Manufacture from materials of any heading, except heading 2207 or 2208 , in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained

ex Chapter 23

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

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

2309

Preparations of a kind used in animal feeding

Manufacture in which:

— all the materials of Chapters 2 and 3 used are wholly obtained,

— the weight of materials of Chapters 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product,

— the individual weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

— the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture from materials of any heading in which the weight of materials of heading 2401 does not exceed 30 % of the total weight of materials of Chapter 24 used

2401

Unmanufactured tobacco; tobacco refuse

Manufacture in which all materials of heading 2401 are wholly obtained

ex  24 02

Cigarettes, of tobacco or of tobacco substitutes

Manufacture from materials of any heading, except that of the product and of smoking tobacco of subheading 2403 19 , in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained

ex  24 03

Products intended for inhalation through heated delivery or other means, without combustion

Manufacture from materials of any heading, except that of the product, in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained

ex Chapter 25

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

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

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

ex  25 19

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

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

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

or

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

ex  27 07

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) (1)

or

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

2710

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

Operations of refining and/or one or more specific process(es) (1)

or

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

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (1)

or

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

2712

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

Operations of refining and/or one or more specific process(es) (1)

or

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

2713

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

Operations of refining and/or one or more specific process(es) (1)

Or

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

Chapter 28

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

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

or

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:

Specific process(es) (4)

or

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

or

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

ex  29 01

Acyclic hydrocarbons for use as power or heating fuels

Specific process(es) (4)

or

Operations of refining and/or one or more specific process(es) (1)

or

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

ex  29 02

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

Specific process(es) (4)

or

Operations of refining and/or one or more specific process(es) (1)

or

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

ex  29 05

Metal alcoholates of alcohols of this heading and of ethanol

Specific process(es) (4)

or

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

or

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

Chapter 30

Pharmaceutical products

Specific process(es) (4)

or

Manufacture from materials of any heading

Chapter 31

Fertilizers

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

or

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

Chapter 32

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

Specific process(es) (4)

or

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

or

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

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Specific process(es) (4)

or

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

or

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

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

Specific process(es) (4)

or

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

or

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

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Specific process(es) (4)

or

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

or

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

Chapter 36

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

Specific process(es) (4)

or

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

or

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

Chapter 37

Photographic or cinematographic goods

Specific process(es) (4)

or

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

or

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

ex Chapter 38

Miscellaneous chemical products; except for:

Specific process(es) (4)

or

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

or

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

ex  38 11

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:

Specific process(es) (4)

or

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

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

ex 3824 99 and ex 3826 00

Biodiesel

Manufacture in which biodiesel is obtained through transesterification and/or esterification or through hydro-treatment

Chapter 39

Plastics and articles thereof

Specific process(es) (4)

or

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

or

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

ex Chapter 40

Rubber and articles thereof; except for:

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

or

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

ex  40 12

Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

ex Chapter 41

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

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

4104 to 4106

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

Re-tanning of tanned leather

or

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

Chapter 42

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

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

or

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex  43 02

Tanned or dressed furskins, assembled:

 

— Plates, crosses and similar forms.

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

— Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

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

ex Chapter 44

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

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

or

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

ex  44 07

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

Planing, sanding or end-jointing

ex  44 08

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

Splicing, planing, sanding or end-jointing

ex  44 10 to ex  44 13

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex  44 15

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

Manufacture from boards not cut to size

ex  44 18

— Builders' joinery and carpentry of wood

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

— Beadings and mouldings

Beading or moulding

ex  44 21

Match splints; wooden pegs or pins for footwear

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

Chapter 45

Cork and articles of cork

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 50 % of the ex-works price of the product

Chapter 46

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

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

or

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

Chapter 47

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

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

or

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

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

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 50 % of the ex-works price of the product

Chapter 49

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

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 50 % of the ex-works price of the product

ex Chapter 50

Silk; except for:

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

ex  50 03

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

Carding or combing of silk waste

5004 to ex  50 06

Silk yarn and yarn spun from silk waste

 (2)

Spinning of natural fibres

or

Extrusion of man-made continuous filament combined with spinning

or

Extrusion of man-made continuous filament combined with twisting

or

Twisting combined with any mechanical operation

5007

Woven fabrics of silk or of silk waste

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Twisting or any mechanical operation combined with weaving

or

Weaving combined with dyeing

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

ex Chapter 51

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

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

5106 to 5110

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

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5111 to 5113

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

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Weaving combined with dyeing

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

ex Chapter 52

Cotton; except for:

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

5204 to 5207

Yarn and thread of cotton

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5208 to 5212

Woven fabrics of cotton

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Twisting or any mechanical operation combined with weaving

or

Weaving combined with dyeing or with coating or with laminating

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

ex Chapter 53

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

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

5306 to 5308

Yarn of other vegetable textile fibres;

paper yarn

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5309 to 5311

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

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Weaving combined with dyeing or with coating or with laminating

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

5401 to 5406

Yarn, monofilament and thread of man-made filaments

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5407 and 5408

Woven fabrics of man-made filament yarn

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Twisting or any mechanical operation combined with weaving

or

Yarn dyeing combined with weaving

or

Weaving combined with dyeing or with coating or with laminating

or

Weaving combined with printing

or

Printing (as standalone operation)

5501 to 5507

Man-made staple fibres

Extrusion of man-made fibres

5508 to 5511

Yarn and sewing thread of man-made staple fibres

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5512 to 5516

Woven fabrics of man-made staple fibres:

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Twisting or any mechanical operation combined with weaving

or

Weaving combined with dyeing or with coating or with laminating

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

ex Chapter 56

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

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

5601

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Flocking combined with dyeing or printing

or

Coating, flocking, laminating, or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

5602

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

 

— Needleloom felt

 (2)

Extrusion of man-made fibres combined with fabric formation.

However:

— polypropylene filament of heading 5402 ,

— polypropylene fibres of heading 5503 or 5506 , or

— polypropylene filament tow of heading 5501 ,

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

or

Non-woven fabric formation alone in the case of felt made from natural fibres

— Other

 (2)

Extrusion of man-made fibres combined with fabric formation

or

Non-woven fabric formation alone in the case of other felt made from natural fibres

5603

Nonwovens whether or not impregnated, coated, covered or laminated

 

5603 11 to 5603 14

Nonwovens whether or not impregnated, coated, covered or laminated of man-made filaments

Manufacture from

— directionally or randomly oriented filaments

— or

— substances or polymers of natural or man-made origin,

— followed in both cases by bonding into a nonwoven

5603 91 to 5603 94

Nonwovens whether or not impregnated, coated, covered or laminated, other than of man-made filaments

Manufacture from

— directionally or randomly oriented staple fibres

— and/or

— chopped yarns, of natural or man-made origin,

— followed in both by bonding into a nonwoven

5604

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

 

— Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

— Other

 (2)

Spinning of natural fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5605

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

 (2)

Spinning of natural and/or man-made staple fibres

or

Extrusion of man-made fibres combined with spinning

or

Twisting combined with any mechanical operation

5606

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

 (2)

Extrusion of man-made fibres combined with spinning

or

Twisting combined with gimping

or

Spinning of natural and/or man-made staple fibres

or

Flocking combined with dyeing

Chapter 57

Carpets and other textile floor coverings:

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving or with tufting

or

Extrusion of man-made filament yarn combined with weaving or with tufting

or

Manufacture from coir yarn or sisal yarn or jute yarn or classical ring spun viscose yarn

or

Tufting combined with dyeing or with printing

or

Flocking combined with dyeing or with printing

or

Extrusion of man-made fibres combined with non-woven techniques including needle punching

Jute fabric may be used as a backing

ex Chapter 58

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

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving or tufting

or

Extrusion of man-made filament yarn combined with weaving or with tufting

or

Weaving combined with dyeing or with flocking or with coating or with laminating or with metalizing

or

Tufting combined with dyeing or with printing

or

Flocking combined with dyeing or with printing

or

Yarn dyeing combined with weaving

or

Weaving combined with printing

or

Printing (as standalone operation)

5805

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

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

5810

Embroidery in the piece, in strips or in motifs

Embroidering in which the value of all the materials of any heading, except that of the product, 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

Weaving combined with dyeing or with flocking or with coating or with laminating or with metalizing

or

Flocking combined with dyeing or with printing

5902

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

 

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

Weaving

— Other

Extrusion of man-made fibres combined with weaving

5903

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

Weaving combined with impregnating or with coating or with covering or with laminating or with metalizing

or

Weaving combined with printing

or

Printing (as standalone operation)

5904

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

 (2)

Weaving combined with dyeing or with coating or with laminating or with metalizing

Jute fabric may be used as a backing.

5905

Textile wall coverings:

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

Weaving, knitting or non-woven fabric formation combined with impregnating or with coating or with covering or with laminating or with metalizing

— Other

 (2)

Spinning of natural and/or man-made staple fibres combined with weaving

or

Extrusion of man-made filament yarn combined with weaving

or

Weaving, knitting or non-woven fabric formation combined with dyeing or with coating or with laminating

or

Weaving combined with printing

or

Printing (as standalone operation)

5906

Rubberised textile fabrics, other than those of heading 5902 :

 

— Knitted or crocheted fabrics

 (2)

Spinning of natural and/or man-made staple fibres combined with knitting/crocheting

or

Extrusion of man-made filament yarn combined with knitting/crocheting

or

Knitting or crocheting combined with rubberising

or

Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

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

Extrusion of man-made fibres combined with weaving

— Other

Weaving, knitting or non-woven process combined with dyeing or with coating/rubberising

or

Yarn dyeing combined with weaving, knitting or non-woven process

or

Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

5907

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

Weaving or knitting or non-woven fabric formation combined with dyeing or with printing or with coating or with impregnating or with covering

or

Flocking combined with dyeing or with printing

or

Printing (as standalone operation)

5908

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

 

— Incandescent gas mantles, impregnated

Manufacture from tubular knitted/crocheted gas mantle fabric

— Other

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

5909 to 5911

Textile articles of a kind suitable for industrial use:

 (2)

Spinning of natural and/or of man-made staple fibres combined with weaving

or

Extrusion of man-made fibres combined with weaving

or

Weaving combined with dyeing or with coating or with laminating

or

Coating, flocking, laminating or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 60

Knitted or crocheted fabrics

 (2)

Spinning of natural and/or man-made staple fibres combined with knitting/crocheting

or

Extrusion of man-made filament yarn combined with knitting/crocheting

or

Knitting/crocheting combined with dyeing or with flocking or with coating or with laminating or with printing

or

Flocking combined with dyeing or with printing

or

Yarn dyeing combined with knitting/crocheting

or

Twisting or texturing combined with knitting/crocheting provided that the value of the non-twisted/non-textured yarns used does not exceed 50 % of the ex-works price of the product

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

 (2) (3)

Knitting or crocheting combined with making-up including cutting of fabric

— Other

 (2)

Spinning of natural and/or man-made staple fibres combined with knitting or crocheting

or

Extrusion of man-made filament yarn combined with knitting or crocheting

or

Knitting and making-up in one operation

ex Chapter 62

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

 (2) (3)

Weaving combined with making-up including cutting of fabric

or

Making-up including cutting of fabric preceded by printing (as standalone operation)

ex  62 02 , ex  62 04 , ex  62 06 , ex  62 09 and ex  62 11

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

 (3)

Weaving combined with making-up including cutting of fabric

or

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

ex  62 10 and ex  62 16

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

 (2) (3)

Weaving combined with making-up including cutting of fabric

or

Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product, combined with making-up including cutting of fabric

ex  62 12

Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, 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

 (2) (3)

Knitting combined with making-up including cutting of fabric

or

Making-up including cutting of fabric preceded by printing (as standalone operation)

6213 and 6214

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

 

— Embroidered

 (2) (3)

Weaving combined with making-up including cutting of fabric

or

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

or

Making-up including cutting of fabric

preceded by printing (as standalone operation)

— Other

 (2) (3)

Weaving combined with making-up including cutting of fabric

or

Making-up preceded by printing (as standalone operation)

6217

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

 

— Embroidered

 (3)

Weaving combined with making-up including cutting of fabric

or

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

or

Making-up preceded by printing (as standalone operation)

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

 (3)

Weaving combined with making-up including cutting of fabric

or

Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product combined with making-up including cutting of fabric

— Interlinings for collars and cuffs, cut out

Manufacture:

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

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

— Other

 (3)

Weaving combined with making-up including cutting of fabric

ex Chapter 63

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

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

6301 to 6304

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

 

— Of felt, of nonwovens

 (2)

Non-woven fabric formation combined with making-up including cutting of fabric

— Other:

 

— Embroidered

 (2) (3)

Weaving or knitting/crocheting combined with making-up including cutting of fabric

or

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

— Other

 (2) (3)

Weaving or knitting/crocheting combined with making-up including cutting of fabric

6305

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

 (2)Extrusion of man-made fibres or spinning of natural and/or man-made staple fibres, combined with weaving or with knitting and making-up including cutting of fabric

6306

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

 

— Of nonwovens

 (2) (3)

Non-woven fabric formation combined with making-up including cutting of fabric

— Other

 (2) (3)

Weaving combined with making-up including cutting of 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, no originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set

ex Chapter 64

Footwear, gaiters and the like; parts of such articles; except for:

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

6406

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

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

Chapter 65

Headgear and parts thereof

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

Chapter 66

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

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 50 % of the ex-works price of the product

Chapter 67

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

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

or

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

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

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 70 % of the ex-works price of the product

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware

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 50 % of the ex-works price of the product

7010

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

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

or

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

7013

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

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

ex Chapter 71

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

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

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

ex  71 02 , ex  71 03 and ex  71 04

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

Manufacture of materials of any subheading except that of the product

7106 , 7108 and 7110

Precious metals:

— Unwrought

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

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

fusion and/or alloying of precious metals of heading 7106 , 7108 or 7110 with each other or with base metals or purification

— Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex  71 07 , ex  71 09 and ex  71 11

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of iron or non-alloy steel

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

7208 to 7212

Flat-rolled products of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

7213 to 7216

Bars and sections bars and rods, angles, shapes and sections of iron or non-alloy steel

Manufacture from ingots or other primary forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

7218 91 and 7218 99

Semi-finished products

Manufacture from materials of heading 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 of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading 7218

7224 90

Semi-finished products

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

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex  73 01

Sheet piling

Manufacture from materials of heading 7207

7302

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

Manufacture from materials of heading 7206

7304 , 7305 and 7306

Tubes, pipes and hollow profiles, of iron or steel

Manufacture from materials of heading 7206 to 7212 and 7218 or 7224

ex  73 07

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

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

7308

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

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

ex  73 15

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for:

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

7403

Refined copper and copper alloys, unwrought

Manufacture from materials of any heading

7408

Copper wire

Manufacture:

— From materials of any heading, except that of the product, and

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

Chapter 75

Nickel and articles thereof

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

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

— From materials of any heading, except that of the product, and

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

7601

Unwrought aluminium

Manufacture:

— From materials of any heading, except that of the product, and

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

or

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

7602

Aluminium waste or scrap

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

ex  76 16

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

Manufacture:

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

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

Chapter 78

Lead and articles thereof

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

Chapter 79

Zinc and articles thereof

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

Chapter 80

Tin and articles thereof

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

Chapter 81

Other base metals; cermets; articles thereof

Manufacture from materials of any heading

ex Chapter 82

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

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

or

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

8206

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

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

Chapter 83

Miscellaneous articles of base metal

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 50 % of the ex-works price of the product

ex Chapter 84

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

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

or

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

8425 to 8430

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks:

Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

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

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers

Manufacture from materials of any heading, except that of the product and heading 8431

or

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

8444 to 8447

Machines for extruding, drawing, texturing or cutting man-made textile materials:

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

Weaving machines (looms):

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

Manufacture from materials of any heading, except that of the product and heading 8448

or

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

8456 to 8465

Machine tools for working any material by removal of material

Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

Lathes for removing metal

Machine tools

Manufacture from materials of any heading, except that of the product and heading 8466

or

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

8470 to 8472

Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage- franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data

Other office machines

Manufacture from materials of any heading, except that of the product and heading 8473

or

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

ex Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

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

or

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

8501 to 8502

Electric motors and generators

Electric generating sets and rotary converters

Manufacture from materials of any heading, except that of the product and heading 8503

or

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

8519 , 8521

Sound recording or sound reproducing apparatus

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Manufacture from materials of any heading, except that of the product and heading 8522

or

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

8525 to 8528

Transmission apparatus for radio-broadcasting or television, television cameras, digital cameras and video camera recorders

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

Reception apparatus for radio-broadcasting

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, or video recording or reproducing apparatus

Manufacture from materials of any heading, except that of the product and heading 8529

or

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

8535 to 8537

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity:

Manufacture from materials of any heading, except that of the product and heading 8538

or

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

8542 31 to 8542 39

Monolithic integrated circuits

Diffusion in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant assembled or not and/or tested in a non-party

or

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

8544 to 8548

Insulated wire, cable (and other insulated electric conductors, optical fibre cables

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, of a kind used for electrical purposes

Electrical insulators of any material

Insulating fittings for electrical machines, appliances or equipment, electrical conduit tubing and joints therefor, of base metal lined with insulating material

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

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

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

Manufacture in which the value of all the materials used does not exceed 50 % 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 45 % of the ex-works price of the product

8708

Parts and accessories for vehicles of headings 8701 to 8705

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 50 % of the ex-works price of the product

8711

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

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

or

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

Chapter 88

Aircraft, spacecraft, and parts thereof

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 50 % of the ex-works price of the product

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any heading, except that of the product; however, hulls of heading 8906 may not be used

or

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

ex Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

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

or

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

9001 50

Spectacle lenses of other materials than glass

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

or

Manufacture in which one of the following operations is made:

— surfacing of the semi-finished lens into a finished ophthalmic lens with optical corrective power meant to be mounted on a pair of spectacles

— coating of the lens through appropriated treatments to improve vision and ensure protection of the wearer

or

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

Chapter 91

Clocks and watches and parts thereof

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

Chapter 92

Musical instruments; parts and accessories of such articles

Manufacture in which the value of all the materials used does not exceed 50 % 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

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

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 50 % of the ex-works price of the product

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

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 50 % of the ex-works price of the product

Chapter 96

Miscellaneous manufactured articles

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 50 % of the ex-works price of the product

Chapter 97

Works of art, collectors' pieces and antiques

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

(1)   

For the special conditions relating to 'specific process(es)', see Introductory Notes 8.1 to 8.3.

(2)   

For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

(3)   

See Introductory Note 7.

(4)   

See Introductory Note 9.

ANNEX III

TEXT OF THE ORIGIN DECLARATION

The origin 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.

Albanian version

Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. … ( 4 )) deklaron që përveç rasteve kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale … ( 5 ) n në përputhje me Rregullat kalimtare të origjinës.

Arabic version

image

Bosnian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (1)) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi … (2) preferencijalnog porijekla u skladu sa prijelaznim pravilima porijekla.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение №… (1)), декларира, че освен където ясно е отбелязано друго, тези продукти са с … (2) преференциален произход съгласно преходните правила за произход.

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 prema prijelaznim pravilima o podrijetlu.

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že podle přechodných pravidel původu mají tyto výrobky kromě zřetelně označených 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) i henhold til overgangsreglerne for oprindelse.

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 … (2) oorsprong zijn in overeenstemming met de overgangsregels van oorsprong.

English version

The exporter of the products covered by this document (customs authorization No… (1)) declares that, except where otherwise clearly indicated, these products are of … (2) preferential origin according to the transitional rules of origin.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr. … (1)) deklareerib, et need tooted on päritolureeglite üleminekueeskirjade kohaselt … (2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Faeroese version

Útflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. … (1)) váttar, át um ikki nakað annað er tilskilað, eru hesar vørur upprunavørur … (2) sambært skiftisreglunum um uppruna.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… (2) alkuperätuotteita siirtymäkauden alkuperäsääntöjen nojalla.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (2) selon les règles d’origine transitoires.

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 gemäß den Übergangsregeln für den Ursprung sind.

Georgian version

image

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) σύμφωνα με τους μεταβατικούς κανόνες καταγωγής.

Hebrew version

image

Hungarian version

A jelen okmányban szereplő termékek exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában a termékek az átmeneti származási szabályok szerint preferenciális … (2) származásúak.

Icelandic version

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr. … (1)), lýsir því yfir að vörurnar séu, ef annars er ekki greinilega getið, af … (2) uppruna samkvæmt upprunareglum á umbreytingartímabili.

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) conformemente alle norme di origine transitorie.

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… (2) preferenciāla izcelsme saskaņā ar pārejas noteikumiem par izcelsmi.

Lithuanian version

Šiame dokumente nurodytų produktų eksportuotojas (muitinės leidimo Nr. … (1)) deklaruoja, kad, jeigu aiškiai nenurodyta kitaip, šie produktai turi … (2) lengvatinės kilmės statusą pagal pereinamojo laikotarpio kilmės taisykles.

Macedonian version

Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. … (1)) изjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи се со … (2) преференциjaлно потекло, во согласност со преодните правила за потекло.

Maltese version

L-esportatur tal-prodotti koperti minn dan id-dokument (awtorizzazzjoni tad-dwana nru… (1)) jiddikjara li, ħlief fejn indikat mod ieħor b’mod ċar, dawn il-prodotti huma ta’ oriġini preferenzjali … (2) skont ir-regoli ta’ oriġini tranżitorji.

Montenegrin version

Извозник производа обухваћених овом исправом (царинско овлашћење бр. … (1) ) изјављује да су, осим ако је другачије изричито наведено, ови производи … (2) преференцијалног пориjекла, у складу са транзиционим правилима поријекла.

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br. … (1)) izjavljuje da su, osim ako je drugačije izričito navedeno, ovi proizvodi … (2) preferencijalnog porijekla u skladu sa tranzicionim pravilima porijekla.

Norwegian version

Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjonsnr… (1)) erklærer at disse produktene, unntatt hvor annet er tydelig angitt, har … preferanseopprinnelse i henhold til overgangsreglene for opprinnelse(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 zgodnie z przejściowymi regułami pochodzenia.

Portuguese version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o… (1)) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2) de acordo com as regras de origem transitórias.

Romanian version

Exportatorul produselor care fac obiectul prezentului document (autorizația vamală nr. … (1)) declară că, exceptând cazul în care se indică altfel în mod clar, aceste produse sunt de origine preferențială … (2) în conformitate cu regulile de origine tranzitorii.

Serbian version

Извозник производа обухваћених овом исправом (царинско овлашћење бр. … (1)) изјављује да су, осим ако је другачије изричито наведено, ови производи … (2) преференцијалног порекла, у складу са прелазним правилима о пореклу.

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br… (1)) izjavljuje da su, osim ako je drugačije izričito nаvedeno, ovi proizvodi … (2) preferencijalnog porekla, u skladu sa prelaznim pravilima o poreklu.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že pokiaľ nie je zreteľne uvedené inak, tieto výrobky majú v súlade s prechodnými pravidlami pôvodu preferenčný pôvod v … (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 v skladu s prehodnimi pravili o poreklu.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n.o… (1)) declara que, excepto donde se indique claramente lo contrario, estos productos son de origen preferencial… (2) con arreglo a las normas de origen transitorias.

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 … (2) ursprung i enlighet med övergångsreglerna om ursprung.

Turkish version

Bu belge kapsamındaki ürünlerin ihracatçısı (gümrük yetki No: … (1)), aksi açıkça belirtilmedikçe, bu ürünlerin geçiș menșe kurallarına göre … (2) tercihli menșeli olduğunu beyan eder.

Ukrainian version

Експортер продукцiї, на яку поширюється цей документ (митний дозвiл № … (1)) заявляє, що, за винятком випадкiв, де це явно зазначено, ця продукцiя має … (2) преференцiйне походження згiдно з перехiдними правилами походження.

(Place and date) ( 6 )

. …

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) ( 7 )

ANNEX IV

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

PRINTING INSTRUCTIONS

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 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.

2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form 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 packages(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 …

Of …

Customs office …

Issuing country or territory …

Place and 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 (1)

□  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)

(1)   

Insert X in the appropriate box.

NOTES

1. Certificate 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

and

(Insert appropriate countries or groups of countries or territories)

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

 

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

5.  Country, group of countries or territory of destination

6.  Transport details (Optional)

7.  Remarks

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

9.  Gross mass (kg) or other 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 enable these goods to meet the above conditions:

SUBMIT the following supporting documents ( 8 ):

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which those 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 those goods.

(Place and date)

(Signature)

ANNEX V

SPECIAL CONDITIONS CONCERNING PRODUCTS ORIGINATING IN CEUTA AND MELILLA

Sole Article

1.  

Providing they comply with the non-alteration rule of Article 14 of this Appendix, the following shall be considered as:

(1) 

products originating in Ceuta and Melilla:

(a) 

products wholly obtained in Ceuta and Melilla;

(b) 

products obtained in Ceuta and Melilla in the manufacture of which products other than products wholly obtained in Ceuta and Melilla are used, provided that:

(i) 

the said products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or

(ii) 

those products originate in the Faroe Islands or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix;

(2) 

products originating in the Faroe Islands;

(a) 

products wholly obtained in the Faroe Islands;

(b) 

products obtained in the Faroe Islands in the manufacture of which products other than products wholly obtained in the Faroe Islands are used, provided that:

(i) 

those products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or

(ii) 

those products originate in Ceuta and Melilla or in the European Union, and they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix.

2.  
Ceuta and Melilla shall be considered as a single territory.
3.  
The exporter or his authorised representative shall enter the name of the exporting Party and 'Ceuta and Melilla' in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.
4.  
The Spanish customs authorities shall be responsible for the application of these Rules in Ceuta and Melilla.

ANNEX VI

SUPPLIER'S DECLARATION

The supplier's declaration, the text of which is provided below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

SUPPLIER'S DECLARATION

for goods which have undergone working or processing in applying Contracting Parties without having obtained preferential origin status

I, the undersigned, supplier of the goods covered by the annexed document, declare that:

1. 

The following materials which do not originate in [indicate the name of the relevant applying Contracting Party(ies)] have been used in [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:



Description of the goods supplied (1)

Description of non-originating materials used

Heading of non-originating materials used (2)

Value of non-originating materials used (2) (3)

 

 

 

 

 

 

 

 

 

 

 

 

Total value

 

(1)   

When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.


Example:


The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450 . The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(2)   

The indications requested in those columns should only be given if they are necessary.


Examples:


The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.


A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(3)   

'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 [indicate the name of the relevant applying Contracting Party(ies)].


The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

2. 

All the other materials used in [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in [indicate the name of the relevant applying Contracting Party(ies)];

3. 

The following goods have undergone working or processing outside [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value there:



Description of the goods supplied

Total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] (1)

 

 

 

 

 

 

 

(Place and date)

 

 

 

 

 

 

 

(Address and signature of the supplier; in addition the name of the person signing the declaration has to be indicated in clear script)

 

 

(1)   

'Total added value' shall mean all costs accumulated outside [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.

ANNEX VII

LONG-TERM SUPPLIER'S DECLARATION

The long-term supplier's 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.

LONG-TERM SUPPLIER'S DECLARATION

for goods which have undergone working or processing in an applying Contracting Party without having obtained preferential origin status

I, the undersigned, supplier of the goods covered by the annexed document, which are regularly supplied to ( 9 ) …, declare that:

1. 

The following materials which do not originate in [indicate the name of the relevant applying Contracting Party(ies)] have been used in [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:



Description of the goods supplied (1)

Description of non-originating materials used

Heading of non-originating materials used (2)

Value of non-originating materials used (2) (3)

 

 

 

 

 

 

 

 

 

 

 

 

Total value

 

(1)   

When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.


Example:


The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450 . The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(2)   

The indications requested in these columns should only be given if they are necessary.


Examples:


The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.


A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(3)   

'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 [indicate the name of the relevant applying Contracting Party(ies)].


The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

2. 

All the other materials used in [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in [indicate the name of the relevant applying Contracting Party(ies)];

3. 

The following goods have undergone working or processing outside [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value there:



Description of the goods supplied

Total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] (1)

 

 

 

 

 

 

(1)   

'Total added value' shall mean all costs accumulated outside [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.

This declaration is valid for all subsequent consignments of those goods dispatched from…

to… ( 10 )

I undertake to inform …(1) immediately if this declaration is no longer valid.



 

(Place and date)

 

 

 

(Address and signature of the supplier; in addition the name of the person signing the declaration has to be indicated in clear script)

▼B

PROTOCOL 4

concerning the special provisions applicable to imports of certain agricultural products other than those listed in Protocol 1



▼M11

Article 1

The European Union shall grant to products originating in and coming from the Faroes the following tariff quotas:



CN code

Description

Rate of duty

Tariff quota (TQ) in tonnes

0204

Meat of sheep or goats, fresh, chilled or frozen

0

right accolade image20

0206 80 99

Edible offal of sheep and goats, fresh or chilled

0

0206 90 99

Edible offal of sheep and goats, frozen

0

0210 90 11

Meat of sheep or goats, salted, in brine, dried or smoked, with bone in

0

0210 90 19

Meat of sheep or goats, salted, in brine, dried or smoked, boneless

0

0210 90 60

Edible meat offal of sheep or goats, salted, in brine, dried or smoked

0

ex 1601

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

 

— Of sheep and goats

0

ex 1602

Other prepared or preserved meat, meat offal or blood:

 

— Of sheep and goats

0

ex 2309 90 10

ex 2309 90 31

ex 2309 90 41

Fish feed

0

20 000

▼B

Article 2



CN code

Description

0204

Meat of sheep or goats, fresh, chilled or frozen

0206 80 99

Edible offal of sheep and goats, fresh or chilled

0206 90 99

Edible offal of sheep and goats, frozen

0210 90 11

Meat of sheep or goats, salted, in brine, dried or smoked, with bone in

0210 90 60

Edible meat offal of sheep or goats, salted, in brine, dried or smoked

ex 0210 90 90

Edible flours and meals of meat and meal offal, of sheep and goats

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter

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 cacao

ex  16 01

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

Of sheep and goats

ex  16 02

Other prepared or preserved meat, meat offal or blood:

Of sheep and goats

▼M11

Article 3

The Faroes shall open the following tariff quotas for products originating in and coming from the European Union:



CN code

Description

Rate of duty

Tariff quota (TQ) in tonnes

0204

Meat of sheep or goats, fresh, chilled or frozen

0

40 in 2020, 2021 and 2022; 80 as from the year 2023

0206 80 99

Edible offal of sheep and goats, fresh or chilled

0

0206 90 99

Edible offal of sheep and goats, frozen

0

0210 90 11

Meat of sheep or goats, salted, in brine, dried or smoked, with bone in

0

0210 90 60

Edible meat offal of sheep or goats, salted, in brine, dried or smoked

0

ex 0210 90 90

Edible flours and meals of meat and meal offal, of sheep and goats

0

▼M11 —————

▼B

PROTOCOL 5

on mutual assistance between administrative authorities in customs matters



Article 1

Definitions

For the purposes of this Protocol:

(a) 

‘customs legislation’ shall mean any legal or regulatory provision adopted by the Contracting Parties governing the import, export, and transit of goods and their placing under any customs procedure, including measures of prohibition, restriction and control;

(b) 

‘applicant authority’, shall mean a competent administrative authority which has been appointed by a Contracting Party for this purpose and which makes a request for assistance in customs matters;

(c) 

‘requested authority’, shall mean a competent administrative authority which has been appointed by a Contracting Party for this purpose and which receives a request for assistance in customs matters;

(d) 

‘personal data’, shall mean all information relating to an identified or identifiable individual.

Article 2

Scope

1.  
The Contracting Parties shall assist each other, in the areas within their jurisdiction, in the manner and under the conditions laid down in this Protocol, in ensuring that the customs legislation is correctly applied, in particular by the prevention, detection and investigation of operations in breach of that legislation.
2.  
Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of the judicial authorities, except where communication of such information has the prior authorization of the said authorities.

Article 3

Assistance on request

1.  
At the request of the applicant authority, the requested authority shall furnish it with all relevant information which may enable it to ensure compliance with customs legislation, including information regarding operations noted or planned which are or might be in breach of such legislation.
2.  
At the request of the applicant authority, the requested authority shall inform it whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
3.  

At the request of the applicant authority, the requested authority shall, within the framework of its laws, take the necessary steps to ensure special surveillance of:

(a) 

natural or legal persons of whom there are reasonable grounds for believing that they are or have been in breach of customs legislation;

(b) 

places where goods are stored in a way that gives grounds for suspecting that they are intended to supply operations in breach of customs legislation;

(c) 

movements of goods notified as possibly giving rise to breaches of customs legislation;

(d) 

means of transport for which there are reasonable grounds for believing that they have been, are or may be used in operations in breach of customs legislation.

Article 4

Spontaneous assistance

The Contracting Parties shall provide each other, at their own initiative and in accordance with their laws, rules and other legal instruments, with assistance if they consider that to be necessary for the correct application of customs legislation, particularly when they obtain information pertaining to:

— 
operations which are or appear to be in breach of such legislation and which may be of interest to the other Contracting Party,
— 
new means or methods employed in carrying out such operations,
— 
goods known to be subject to breaches of customs legislation.

Article 5

Delivery/notification

At the request of the applicant authority, the requested authority shall, in accordance with its legislation, take all necessary measures in order:

— 
to deliver all documents,
— 
to notify all decisions,

falling within the scope of this Protocol to an addressee, residing or established in its territory. In such a case, Article 6 (3) shall apply.

Article 6

Form and substance of requests for assistance

1.  
Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
2.  

Requests pursuant to paragraph 1 shall include the following information:

(a) 

the applicant authority making the request;

(b) 

the measure requested;

(c) 

the object of and the reason for the request;

(d) 

the laws, rules and other legal elements involved;

(e) 

indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations;

(f) 

a summary of the relevant facts and of the enquiries already carried out, except in cases provided for in Article 5.

3.  
Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority.
4.  
If a request does not meet the formal requirements, its correction or completion may be requested; precautionary measures may, however, be ordered.

Article 7

Execution of requests

1.  
In order to comply with a request for assistance, the requested authority or, when the latter cannot act on its own, the administrative department to which the request has been addressed by this authority, shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Contracting Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out.
2.  
Requests for assistance shall be executed in accordance with the laws, rules and other legal instruments of the requested Contracting Party.
3.  
Duly authorized officials of a Contracting Party may, with the agreement of the other Contracting Party involved and subject to the conditions laid down by the latter, obtain from the offices of the requested authority or other authority for which the requested authority is responsible, information relating to operations which are or may be in breach of customs legislation which the applicant authority needs for the purposes of this Protocol.
4.  
Officials of a Contracting Party may, with the agreement of the other Contracting Party involved and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.

Article 8

Form in which information is to be communicated

1.  
The requested authority shall communicate results of enquiries to the applicant authority in the form of documents, certified copies of documents, reports and the like.
2.  
The documents provided for in paragraph 1 may be replaced by computerized information produced in any form for the same purpose.
3.  
Original files and documents shall be requested only in cases where certified copies would be insufficient. Originals which have been transmitted shall be returned at the earliest opportunity.

Article 9

Exceptions to the obligation to provide assistance

1.  

The Contracting Parties may refuse to give assistance as provided for in this Protocol, where to do so would:

(a) 

be likely to prejudice the sovereignty of the Faeroes or that of a Member State of the Community which has been asked to provide assistance under this Protocol; or

(b) 

be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10 (2); or

(c) 

involve currency or tax regulations other than customs legislation; or

(d) 

violate an industrial, commercial or professional secret.

2.  
Where the applicant authority requests assistance which it would itself be unable to provide if so asked, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.
3.  
If assistance is refused, the decision and the reasons therefor must be notified to the applicant authority without delay.

Article 10

Information exchange and confidentiality

1.  
Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Contracting Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Contracting Party which received it and the corresponding provisions applying to the Community institutions.
2.  
Personal data may be exchanged only where the receiving Contracting Party undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the supplying Contracting Party.
3.  
Information obtained shall be used solely for the purposes of this Protocol. Where one of the Contracting Parties requests the use of such information for other purposes, it shall ask for the prior written consent of the authority which furnished the information. Such use shall then be subject to any restrictions laid down by that authority.
4.  
Paragraph 3 shall not impede the use of information in any judicial or administrative proceedings subsequently instituted for failure to comply with customs legislation. The competent authority which supplied that information shall be notified of such use.
5.  
The Contracting Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol.

Article 11

Experts and witnesses

An official of a requested authority may be authorized to appear, within the limitations of the authorization granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of the other Contracting Party, and produce such objects, documents or authenticated copies thereof, as may be needed for the proceedings. The request for an appearance must indicate specifically on what matters and by virtue of what title or qualification the official will be questioned.

Article 12

Assistance expenses

The Contracting Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses and to interpreters and translators who are not public service employees.

Article 13

Application

1.  
The application of this Protocol shall be entrusted to the central customs authorities of the Faeroes on the one hand and the competent services of the Commission of the European Communities and, where appropriate, the customs authorities of the Member States of the European Community on the other. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in the field of data protection.
2.  
The Contracting Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.

Article 14

Complementarity

Without prejudice to Article 10, any agreements on mutual assistance which have been or may be concluded between one or more Member States of the European Community and the Faeroes shall not prejudice Community provisions governing the communication between the competent services of the Commission and the customs authorities of the Member States of any information obtained in customs matters which could be of Community interest.

JOINT DECLARATION

concerning the review of the Agreement in keeping with the development of EC-EFTA trade relations

If the Community — in the context of the Agreement on the European Economic Area — grants concessions to the EFTA-EEA countries going beyond those granted to the Faeroes in areas covered by this Agreement, the Community will, on request from the Faeroes, consider in a positive spirit, case-by-case, to what extent and on what basis corresponding concessions could be offered to the Faeroes.

If agreements or arrangements are concluded between the Faeroes and the Member States of EFTA whereby the Faeroes grant concessions to EFTA countries going beyond those granted to the Community in areas covered by this Agreement, the Faeroes will, on request from the Community, consider in a positive spirit, case-by-case, to what extent and on what basis corresponding concessions could be offered to the Community.

JOINT DECLARATIONS

concerning Protocol 3 to the Agreement

I. 

POSSIBILITY TO CUMULATE WITH MATERIALS FROM EFTA COUNTRIES

The Contracting Parties agree to examine the feasibility and economic interest of including provisions in Protocol 3 concerning the possibility to cumulate with materials from EFTA countries.

II. 

TRANSITIONAL PERIOD CONCERNING THE ISSUING OR MAKING OUT OF DOCUMENTS RELATING TO THE PROOF OF ORIGIN ISSUED WITHIN THE FRAMEWORK OF THE INITIAL AGREEMENT SIGNED ON 2 DECEMBER 1991

1. 

Until 31 December 1997, the competent customs authorities of the Community and of the Faeroes shall accept as valid proof of origin within the meaning of Protocol 3:

(i) 

EUR.1 movement certificates, endorsed beforehand with the stamp of the competent customs office of the exporting State;

(ii) 

EUR.1 movement certificates, issued within the context of this Agreement, endorsed by an approved exporter with a special stamp which has been approved by the customs authorities of the exporting State;

(iii) 

EUR.2 forms, issued within the context of this Agreement.

2. 

Requests for subsequent verification of documents referred to above shall be accepted by the competent customs authorities of the Community and of the Faeroes for a period of two years after the issuing and making out of the proof of origin concerned. These verifications shall be carried out in accordance with Title VI of Protocol 3 to this Agreement.

III. 

PRINCIPALITY OF ANDORRA

1. 

Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized System shall be accepted by the Faeroes as originating in the Community within the meaning of the Agreement.

2. 

Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

IV. 

REPUBLIC OF SAN MARINO

1. 

Products originating in the Republic of San Marino shall be accepted by the Faeroes as originating in the Community within the meaning of the Agreement.

2. 

Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

DECLARATION BY THE COMMUNITY

concerning Article 24 (1) of the Agreement

The Community declares that, in the context of the autonomous implementation of Article 24 (1) of the Agreement which is incumbent on the Contracting Parties, it will assess any practices contrary to that Article on the basis of criteria arising from the application of the rules of Articles 85, 86, 90 and 92 of the Treaty establishing the European Community.

DECLARATION BY THE COMMUNITY

concerning the regional application of certain provisions of the Agreement

The Community declares that the application of any measures it may take under Articles 24, 25, 26, 27 or 28 of the Agreement, in accordance with the procedure and pursuant to the arrangements set out in Article 29, or pursuant to Article 30, may be limited to one of its regions by virtue of Community rules.

DECLARATION BY DENMARK AND THE FAEROES

concerning Article 36 of the Agreement

In accordance with Article 36 of the Agreement, the Community will, at the request of the Faeroes, consider improving the access possibilities for specific products.

It is the view of the Faeroes that this Article needs a qualification to serve its purpose for a progressive development of trade between the parties and the Faeroes therefore appeals to the Community to undertake serious consideration of access possibilities when quotas and ceilings of such products are proved to be exhausted.



( 1 )  OJ EU L 54, 26.2.2013, p. 4.

( 2 ) The parties agree to waive the obligation to include in the proof of origin the statement referred to in Article 8(3).

( 3 )  OJ EC L 302, 15.11.1985, p. 23.

( 4 ) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

( 5 ) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol "CM".

( 6 ) These indications may be omitted if the information is contained on the document itself.

( 7 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

( 8 ) For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

( 9 ) Name and address of the customer.

( 10 ) Insert dates. The period of validity of the long-term supplier's declaration should not normally exceed 24 months, subject to the conditions laid down by the customs authorities of the applying Contracting Party where the long-term supplier's declaration is made out.