ISSN 1725-2555

Official Journal

of the European Union

L 99

European flag  

English edition

Legislation

Volume 51
10 April 2008


Contents

 

II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

page

 

 

DECISIONS

 

 

Council

 

 

2008/273/EC

 

*

Council Decision of 18 February 2008 on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

1

Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

2

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


II Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

DECISIONS

Council

10.4.2008   

EN

Official Journal of the European Union

L 99/1


COUNCIL DECISION

of 18 February 2008

on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

(2008/273/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of the first subparagraph of Article 300(2), thereof,

Having regard to the Act of Accession of Bulgaria and Romania and in particular Article 6(2) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf of the Community and its Member States, with the former Yugoslav Republic of Macedonia in order to conclude a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

(2)

These negotiations have been successfully completed and subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States,

HAS DECIDED AS FOLLOWS:

Sole Article

The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community and its Member States, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, subject to its possible conclusion at a later date.

The text of the Protocol is attached to this Decision.

Done at Brussels, 18 February 2008.

For the Council

The President

D. RUPEL


PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the European Commission,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

Having regard to the accession of the Republic of Bulgaria and Romania (hereinafter referred to as the new Member States) to the European Union and thereby to the Community on 1 January 2007,

Whereas:

(1)

The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was signed by exchange of letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004.

(2)

The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as the Treaty of Accession) was signed in Luxembourg on 25 April 2005.

(3)

The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007.

(4)

Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

(5)

Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, signed by exchange of letters in Luxemburg on 9 April 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND PROTOCOLS

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural products sensu stricto

1.   Annex IV(a) to the SAA shall be replaced by the text of Annex I to this Protocol.

2.   Annex IV(b) to the SAA shall be replaced by the text of Annex II to this Protocol.

3.   Annex IV(c) to the SAA shall be replaced by the text of Annex III to this Protocol.

4.   Annex IV(d) to the SAA shall be replaced by the text of Annex IV to this Protocol.

Article 3

Fisheries products

1.   Article 28(2) of the SAA shall be replaced by the following:

‘2.   The former Yugoslav Republic of Macedonia shall abolish all charges having an equivalent effect to a customs duty and abolish the customs duties applicable on imports of fish and fisheries products originating in the Community with the exception of products listed in Annex V(b) and Annex V(c) of the SAA, which shall lay down the tariff reductions for the products listed therein.’.

2.   The text of Annex V to this Protocol shall be added to the SAA as Annex V(c).

Article 4

Processed agricultural products

1.   Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex VI to this Protocol.

2.   Annex III to Protocol 3 to the SAA shall be replaced by the text of Annex VII to this Protocol.

Article 5

Wine Agreement

Paragraph 1 and paragraph 3 of Annex I (Agreement between the European Community and the former Yugoslav Republic of Macedonia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA, to take account of the outcome of the negotiations between the Parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex VIII to this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

Protocol 4 to the SAA shall be replaced by the text of Annex IX to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The former Yugoslav Republic of Macedonia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to the General Agreement on Tariffs and Trade (GATT) 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

1.   Proofs of origin properly issued by either the former Yugoslav Republic of Macedonia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a)

the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b)

the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c)

the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the former Yugoslav Republic of Macedonia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the former Yugoslav Republic of Macedonia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2.   The former Yugoslav Republic of Macedonia and the new Member States are authorised to retain the authorizations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

(a)

such a provision is also provided for in the agreement concluded prior to the date of accession between the former Yugoslav Republic of Macedonia and the Community; and

(b)

the approved exporters apply the rules of origin in force under that agreement.

These authorizations shall be replaced, no later than one year after the date of accession, by new authorizations issued under the conditions of the SAA.

3.   Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the former Yugoslav Republic of Macedonia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 9

Goods in transit

1.   The provisions of the SAA may be applied to goods exported from either the former Yugoslav Republic of Macedonia to one of the new Member States or from one of the new Member States to the former Yugoslav Republic of Macedonia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the former Yugoslav Republic of Macedonia or in that new Member State.

2.   Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 10

This Protocol and the annexes thereto shall form an integral part of the SAA.

Article 11

1.   This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the former Yugoslav Republic of Macedonia in accordance with their own procedures.

2.   The Parties shall notify each other of the completion of the corresponding procedures referred to in paragraph 1. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 12

1.   This Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

2.   This Protocol shall apply with effect from 1 January 2007.

Article 13

This Protocol shall be drawn up in duplicate in each of the official languages of the Parties, each of these texts being equally authentic.

Article 14

The text of the SAA, including the Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

 

Brussels, 22 February 2008

Sir,

We have the honour to propose that, if it is acceptable to your Government, this letter and your confirmation shall together take the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

The text of the aforementioned Protocol, herewith annexed, has been approved for signature and provisional application by a decision of the Council of the European Union on 18 February 2008. This Protocol, in accordance with its Article 12.2, shall apply provisionally with effect from 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

Image Image

Brussels, 22 February 2008

Dear Sirs,

On behalf of the Government of the Republic of Macedonia I have the honour to acknowledge receipt of your letter of today's date, regarding the signature of the Protocol to the Stabilisation and Association Agreement between the Republic of Macedonia, of the one part, and the European Communities and their Member States, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

I confirm the acceptance of the Government of the Republic of Macedonia of the annexed text of the Protocol and consider your letter and this letter in reply as equivalent of its signature.

However, I declare that the Republic of Macedonia does not accept the denomination used for my country in abovementioned Protocol, having in view that the constitutional name of my country is the Republic of Macedonia.

Please accept, dear Sirs, the assurance of my highest consideration.

Image

Brussels, 22 February 2008

Sir,

We have the honour to acknowledge receipt of your letter of today's date.

The European Communities and their Member States note that the Exchange of Letters between the European Communities and their Member States and the former Yugoslav Republic of Macedonia, which takes the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, has been accomplished and that this cannot be interpreted as acceptance or recognition by the European Communities and their Member States in whatever form or content of a denomination other than the ‘former Yugoslav Republic of Macedonia’.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

Image Image

ANNEX I

‘ANNEX IV(a)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY

(Zero-duty tariff)

(referred to in Article 27(3)(a))

0105 19 20

0404

1003009010

1209 30

2104200010

2309 90 91

0105 94

0408

1006 10 10

1209 91

2302

2309 90 95

0105 99 10

0410

1007

1209 99

2307

2309909910

0106900050

0601

1008

1211

2308

2401

0206 10

0602 10

1103 11

1212

2309 90 10

4301

0206 21

0602 20

1103 13 10

1501

2309 90 20

 

0206 22

0602 30

1103139010

1503

2309 90 31

 

0206 30

0602 40

1103 19 40

1517 90 99

2309 90 33

 

0206 41

0703101910

1105

1701 12

2309 90 35

 

0206 49

0703101930

1108

1702 11

2309 90 39

 

0206 80

0703900010

1202

1702 19

2309 90 41

 

0206 90

0802 11

1209 22

1702 20

2309 90 43

 

0208

0802 12

1209 23

1702 30

2309 90 49

 

0210 91

0904 11

1209 24

1702 40

2309 90 51

 

0210 92

0904 12

1209 25

1702 60

2309 90 53

 

0210 93

1001100010

1209 29

1703

2309 90 59

 

0210 99

1002

 

2005100010

2309 90 70

 

ex 0713 20 00

Chick peas (garbanzos) — seed

ex 0713 31 00

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek — seed

ex 0713 32 00

Small red (Adzuki) beans (Phaseolus or Vigna angularis) — seed

ex 0713 39 00

Other beans for sowing

ex 0713 50 00

Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equine, Vicia faba var. minor) — seed’

ANNEX II

‘ANNEX IV(b)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY

(Zero-duty tariff within tariff quotas)

(referred to in Article 27(3)(b))

CN code (1)

Description

2007

2008

2009

2010

2011 and beyond

 

(1) Tariff quota @ 0 %

(2) Applicable duty for exceeding quantities

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

0206 29

Edible offal of bovine animals, other than tongues and livers, frozen

415

50

415

40

415

30

415

20

0

0207

Meat and edible offal, of poultry of heading 0105, fresh, chilled or frozen

6 600

50

6 600

40

6 600

30

6 600

20

0

0210 11

0210 12

0210 19

Meat of swine

50

80

50

70

50

60

50

50

0

0401 20

Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of fat content, by weight, exceeding 1 % but not exceeding 6 %

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

0402

Milk and cream concentrated or containing added sugar or other sweetening matter

470

50

470

40

470

30

470

20

0

0405 10

Butter

1 250

50

1 250

40

1 250

30

1 250

20

0

0406 20

0406 30

Grated or powdered cheese, of all kinds; processed cheese, not grated or powdered

120

70

130

70

140

70

150

70

160

70

0406 90

Other cheese

500

100

500

100

500

100

500

100

500

100

0802 31

0802 32

Walnuts, fresh or dried, whether or not shelled or peeled

60

80

60

70

60

60

60

50

0

0805 10

0805 20

0805 40

0805 50

Oranges, mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids, grapefruits (including pomelos), lemons and limes, fresh or dried

8 000

50

8 000

40

8 000

30

8 000

20

0

0901

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

10

80

10

70

10

60

10

50

0

1601 00

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

2 960

70

3 070

70

3 180

70

3 290

70

3 400

70

1602

Other prepared or preserved meat, meat offal or blood

1 570

70

1 640

70

1 710

70

1 780

70

1 850

70

2003 10

2003 20 00

Mushrooms of the genus Agaricus; truffles

50

100

50

100

50

100

50

100

50

100

2005 70

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

1 600

50

1 600

40

1 600

30

1 600

20

0

2007 99

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, other than homogenised preparations and citrus fruit

50

80

50

70

50

60

50

50

0

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit

300

100

300

100

300

100

300

100

300

100

2309909990

Preparations of a kind used in animal feeding

Other

12 000

70

12 000

70

12 000

70

12 000

70

12 000

70


(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

ANNEX III

‘ANNEX IV(c)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (CONCESSIONS WITHIN TARIFF QUOTAS)

(referred to in Article 27(3)(c))

CN code (1)

Description

Annual quantity (tonnes)

Applicable duty (% of MFN)

0201

0202

Meat of bovine animals, fresh, chilled or frozen

300

50

0203

Meat of swine, fresh, chilled or frozen

2 000

70

0203

Meat of swine, fresh, chilled or frozen

200

50

0406

Cheese and curd

600

70

0701 90

Potatoes, fresh or chilled

100

50

1209 21

Lucerne (alfalfa) seed

15

50


(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

ANNEX IV

‘ANNEX IV(d)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (PROGRESSIVE TARIFF REDUCTION DURING THE TRANSITION PERIOD, ZERO-DUTY TARIFF FROM 1 JANUARY 2011)

(referred to in Article 27(3)(d))

0102902100

0405209000

0712909000

1102

0102902900

0405 90

0802210000

1103139090

0102904100

0602903000

0802220000

1103191000

0102904900

0602904100

0802310000

1103193000

0102905100

0602904500

0802320000

1103195000

0102905900

0602904900

0802400000

1103199000

0102906100

0602905100

0802500000

1103 20

0102906900

0602905900

0802600000

1104

0102907100

0602907000

0802902000

1106100000

0102907900

0602909100

0802905000

1106 30

0102909000

0602909900

0802908500

1107

0105111900

0603

0803 00

1209210000

0105119900

0604

0804

1509

0105120000

0709906000

0805900000

1510 00

0105199000

0710801000

0810 20

1514 99

0105992000

0710808000

0810 40

1603 00

0105993000

0710808500

0810500000

1701910000

0105995000

0711 20

0810600000

1701999000

0201100000

0712200000

0810 90

2007

0201 20

0712310000

0811

2309’

0201300000

0712320000

0812

 

0202100000

0712330000

0813

 

0202 20

0712390000

0901

 

0202 30

0712900500

0902

 

0209003000

0712901900

1003009020

 

0209009000

0712903000

1003009090

 

0210 20

0712905000

1004000090

 

ANNEX V

‘ANNEX V(c)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF FISH AND FISHERIES PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) (1)

(referred to in Article 28(2))

CN code (2)

Description

Annual duty-free quota

0301 93 00

Carp live

75 tonnes


(1)  The applicable duty for exceeding quantities is laid down in Annex V(b).’

(2)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

ANNEX VI

‘ANNEX II

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (1)

CN code (2)

Description

Rate of duty (%)

2007

2008

2009

2010

2011 and after

(1)

(2)

(3)

(4)

(5)

(6)

(7)

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

Yoghurt:

 

 

 

 

 

– –

Flavoured or containing added fruit, nuts or cocoa:

 

 

 

 

 

– – –

In powder, granules or other solid forms, of a milk fat content, by weight:

 

 

 

 

 

0403105100

– – – –

Not exceeding 1,5 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403105300

– – – –

Exceeding 1,5 % but not exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403105900

– – – –

Exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

– – –

Other, of a milk fat content, by weight:

 

 

 

 

 

0403109100

– – – –

Not exceeding 3 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403109300

– – – –

Exceeding 3 % but not exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403109900

– – – –

Exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403 90

Other:

 

 

 

 

 

– –

Flavoured or containing added fruit, nuts or cocoa:

 

 

 

 

 

– – –

In powder, granules or other solid forms, of a milkfat content, by weight:

 

 

 

 

 

0403907100

– – – –

Not exceeding 1,5 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403907300

– – – –

Exceeding 1,5 % but not exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403907900

– – – –

Exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

– – –

Other, of a milkfat content, by weight:

 

 

 

 

 

0403909100

– – – –

Not exceeding 3 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403909300

– – – –

Exceeding 3 % but not exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403909900

– – – –

Exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0405

Butter and other fats and oils derived from milk; dairy spreads:

 

 

 

 

 

0405 20

Dairy spreads:

 

 

 

 

 

0405201000

– –

Of a fat content, by weight, of 39 % or more but less than 60 %

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0405203000

– –

Of a fat content, by weight, of 60 % or more but not exceeding 75 %

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0501000000

Human hair, unworked, whether or not washed or scoured; waste of human hair

0

0

0

0

0

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0

0

0

0

0

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0

0

0

0

0

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0

0

0

0

0

0507

Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0

0

0

0

0

0508000000

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0

0

0

0

0

0510000000

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved:

0

0

0

0

0

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:

 

 

 

 

 

Other:

 

 

 

 

 

0511 99

– –

Other:

 

 

 

 

 

– – –

Natural sponges of animal origin:

 

 

 

 

 

0511993100

– – – –

Raw

0

0

0

0

0

0511993900

– – – –

Other

0

0

0

0

0

0511 99 85

– – –

Other:

0

0

0

0

0

0710

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

 

 

 

 

 

0710400000

Sweetcorn

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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

 

 

 

 

 

0711903000

– – –

Sweetcorn

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0903000000

Maté

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

 

 

 

 

 

1212200000

Seaweeds and other algae

0

0

0

0

0

1302

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

 

 

 

 

 

Vegetable saps and extracts:

 

 

 

 

 

1302120000

– –

Of liquorice

0

0

0

0

0

1302130000

– –

Of hops

0

0

0

0

0

1302 19

– –

Other:

 

 

 

 

 

1302 19 80

– – –

Other:

0

0

0

0

0

1302 20

Pectic substances, pectinates and pectates

0

0

0

0

0

Mucilages and thickeners, whether or not modified, derived from vegetable products:

 

 

 

 

 

1302310000

– –

Agar-agar

0

0

0

0

0

1302 32

– –

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

 

 

 

 

 

1302321000

– – –

Of locust beans or locust bean seeds

0

0

0

0

0

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

0

0

0

0

0

1404

Vegetable products not elsewhere specified or included

0

0

0

0

0

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

0

0

0

0

0

1506000000

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

0

0

0

0

0

1515

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

 

 

 

 

 

1515 90

Other:

 

 

 

 

 

1515 90 11

– –

Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions:

0

0

0

0

0

1516

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

 

 

 

 

 

1516 20

Vegetable fats and oils and their fractions:

 

 

 

 

 

1516201000

– –

Hydrogenated castor oil, so-called “opal-wax”

0

0

0

0

0

1517

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

 

 

 

 

 

1517 10

Margarine, excluding liquid margarine:

 

 

 

 

 

1517101000

– –

Containing, by weight, more than 10 % but not more than 15 % of milk fats

MFN

MFN

MFN

MFN

MFN

1517 90

Other:

 

 

 

 

 

1517901000

– –

Containing, by weight, more than 10 % but not more than 15 % of milk fats

MFN

MFN

MFN

MFN

MFN

– –

Other:

 

 

 

 

 

1517909300

– – –

Edible mixtures or preparations of a kind used as mould release preparations

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

0

0

0

0

0

1520000000

Glycerol, crude; glycerol waters and glycerol lyes

0

0

0

0

0

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

0

0

0

0

0

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

 

 

 

 

 

1522001000

Degras

0

0

0

0

0

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:

 

 

 

 

 

1702500000

Chemically pure fructose

0

0

0

0

0

1702 90

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

 

 

 

 

 

1702901000

– –

Chemically pure maltose

MFN

MFN

MFN

MFN

MFN

1704

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1803

Cocoa paste, whether or not defatted

0

0

0

0

0

1804000000

Cocoa butter, fat and oil

0

0

0

0

0

1805000000

Cocoa powder, not containing added sugar or other sweetening matter

0

0

0

0

0

1806

Chocolate and other food preparations containing cocoa:

 

 

 

 

 

1806 10

Cocoa powder, containing added sugar or other sweetening matter

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

1806 20

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

Other, in blocks, slabs or bars:

 

 

 

 

 

1806310000

– –

Filled

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1806 32

– –

Not filled

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1806 90

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

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:

 

 

 

 

 

1901100000

Preparations for infant use, put up for retail sale

0

0

0

0

0

1901200000

Mixes and doughs for the preparation of bakers' wares of heading 1905

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1901 90

Other

0

0

0

0

0

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:

 

 

 

 

 

1902110000

– –

Containing eggs

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 19

– –

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 20

Stuffed pasta, whether or not cooked or otherwise prepared:

 

 

 

 

 

– –

Other:

 

 

 

 

 

1902209100

– – –

Cooked

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902209900

– – –

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 30

Other pasta

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 40

Couscous

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1903000000

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

0

0

0

0

0

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:

MFN

MFN

MFN

MFN

MFN

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2001

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

 

 

 

 

 

2001 90

Other:

 

 

 

 

 

2001903000

– –

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2001904000

– –

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2001906000

– –

Palm hearts

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

 

 

 

 

 

2004 10

Potatoes:

 

 

 

 

 

– –

Other:

 

 

 

 

 

2004109100

– – –

In the form of flour, meal or flakes

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2004 90

Other vegetables and mixtures of vegetables:

 

 

 

 

 

2004901000

– –

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

 

 

 

 

 

2005 20

Potatoes:

 

 

 

 

 

2005201000

– –

In the form of flour, meal or flakes

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2005800000

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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:

 

 

 

 

 

Nuts, groundnuts and other seeds, whether or not mixed together:

 

 

 

 

 

2008 11

– –

Groundnuts:

 

 

 

 

 

2008111000

– – –

Peanut butter

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

Other, including mixtures other than those of subheading 2008 19:

 

 

 

 

 

2008910000

– –

Palm hearts

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2008 99

– –

Other:

 

 

 

 

 

– – –

Not containing added spirit:

 

 

 

 

 

– – – –

Not containing added sugar:

 

 

 

 

 

2008998500

– – – – –

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2008999100

– – – – –

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:

MFN

MFN

MFN

MFN

MFN

2103

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

 

 

 

 

 

2103100000

Soya sauce

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103200000

Tomato ketchup and other tomato sauces

MFN

MFN

MFN

MFN

MFN

2103 30

Mustard flour and meal and prepared mustard

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103 90

– –

Other:

 

 

 

 

 

2103901000

– –

Mango chutney, liquid

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103903000

– –

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % volume containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103 90 90

– –

Other:

 

 

 

 

 

2103909010

– – –

Combined herbs pepper based

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103909050

– – –

Mayonnaise

MFN

MFN

MFN

MFN

MFN

2103909090

– – –

Other

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2104

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

 

 

 

 

 

2104 10

Soups and broths and preparations therefor

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2104 20 00

Homogenised composite food preparations:

 

 

 

 

 

2104200010

– –

Children food in packaging net weighing up to 250 g

0

0

0

0

0

2104200090

– –

Diet food in packaging net weighing up to 250 g

0

0

0

0

0

2105 00

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

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

2106

Food preparations not elsewhere specified or included:

 

 

 

 

 

2106 10

Protein concentrates and textured protein substances

0

0

0

0

0

2106 90

Other:

 

 

 

 

 

2106902000

– –

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

– –

Other:

 

 

 

 

 

2106909200

– – –

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch

0

0

0

0

0

2106 90 98

– – –

Other:

0

0

0

0

0

2201

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2203 00

Beer made from malt

0

0

0

0

0

2205

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

0

0

0

0

0

2207

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2208

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

0

0

0

0

0

2402

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

70 % of MFN

70 % of MFN

70 % of MFN

70 % of MFN

70 % of MFN

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

MFN

MFN

MFN

MFN

MFN

2905

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

 

 

 

 

 

Other polyhydric alcohols:

 

 

 

 

 

2905430000

– –

Mannitol

0

0

0

0

0

2905 44

– –

D-glucitol (sorbitol)

0

0

0

0

0

2905450000

– –

Glycerol

0

0

0

0

0

3301

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

 

 

 

 

 

3301 90

Other:

 

 

 

 

 

3301901000

– –

Terpenic by-products of the deterpenation of essential oils

0

0

0

0

0

– –

Extracted oleoresins:

 

 

 

 

 

3301902100

– – –

Of liquorice and hops

0

0

0

0

0

3301903000

– – –

Other

0

0

0

0

0

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

 

 

 

 

 

3302 10

Of a kind used in the food or drink industries:

 

 

 

– –

Of the type used in the drink industries:

 

 

 

 

 

– – –

Preparations containing all flavouring agents characterising a beverage:

 

 

 

 

 

3302101000

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

0

0

0

0

0

– – – –

Other:

 

 

 

 

 

3302102100

– – – – –

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

0

0

0

0

0

3302102900

– – – – –

Other

0

0

0

0

0

3501

Casein, caseinates and other casein derivates; casein glues:

 

 

 

 

 

3501 10

Casein

0

0

0

0

0

3501 90

Other:

 

 

 

 

 

3501909000

– –

Other

0

0

0

0

0

3505

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

 

 

 

 

 

3505 10

Dextrins and other modified starches:

 

 

 

 

 

3505101000

– –

Dextrins

0

0

0

0

0

– –

Other modified starches:

 

 

 

 

 

3505109000

– – –

Other

0

0

0

0

0

3505 20

Glues

0

0

0

0

0

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 amylaceouos substances

0

0

0

0

0

3823

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

0

0

0

0

0

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:

 

 

 

 

 

3824 60

Sorbitol other than that of subheading 2905 44

0

0

0

0

0


(1)  For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota.

(2)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

ANNEX VII

‘ANNEX III

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) (1)

CN code (2)

Description

Annual duty-free quota

1517 10

Margarine, excluding liquid margarine

100 tonnes

1704 90

Sugar confectionery (including white chocolate), not containing cocoa, other than chewing gum, whether or not sugar-coated

265 tonnes

1806

Chocolate and other food preparations containing cocoa

350 tonnes

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

100 tonnes

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

430 tonnes

1905 31

1905 32

Sweet biscuits; waffles and wafers

330 tonnes

1905 90

Other

150 tonnes

2101 11

2101 12

Extracts, essences and concentrates

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

5 tonnes

2103 30 90

Prepared mustard

200 tonnes

2105

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

50 tonnes

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (CONCESSIONS WITHIN TARIFF QUOTAS) (1)

CN code (3)

Description

Annual quantity (tonnes)

Applicable duty within Tariff Quotas (%)

2201

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

150

12


(1)  The applicable duty for exceeding quantities is laid down in Annex II.’

(2)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

(3)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

ANNEX VIII

‘1.

Imports into the Community of the following products originating in the former Yugoslav Republic of Macedonia shall be subject to the concessions set out below:

CN code

Description

Applicable duty

Year 2007 quantities (hl)

Yearly adjustments as of 2008 (hl)

Special provisions

ex 2204 10

Quality sparkling wine

Exemption

49 000

+6 000

 (1)

ex 2204 21

Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

Exemption

350 000

–6 000

 (1)

‘3.

Imports into the former Yugoslav Republic of Macedonia of the following products originating in the Community shall be subject to the concessions set out below:

CN code

Description

Applicable duty

Year 2007 quantities (hl)

Yearly adjustments as of 2008 (hl)

Special provisions’

ex 2204 10

Quality sparkling wine

Exemption

12 000

+ 300

 

ex 2204 21

Wine of fresh grapes


(1)  Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6 000 hl from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.’

ANNEX IX

PROTOCOL 4

CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF ADMINISTRATIVE COOPERATION FOR THE APPLICATION OF THE PROVISIONS OF THIS AGREEMENT BETWEEN THE COMMUNITY AND THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Article 2

General requirements

Article 3

Cumulation in the Community

Article 4

Cumulation in the former Yugoslav Republic of Macedonia

Article 5

Wholly obtained products

Article 6

Sufficiently worked or processed products

Article 7

Insufficient working or processing

Article 8

Unit of qualification

Article 9

Accessories, spare parts and tools

Article 10

Sets

Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Article 13

Direct transport

Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Article 17

Procedure for the issue of a movement certificate EUR.1

Article 18

Movement certificates EUR.1 issued retrospectively

Article 19

Issue of a duplicate movement certificate EUR.1

Article 20

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

Article 21

Accounting segregation

Article 22

Conditions for making out an invoice declaration

Article 23

Approved exporter

Article 24

Validity of proof of origin

Article 25

Submission of proof of origin

Article 26

Importation by instalments

Article 27

Exemptions from proof of origin

Article 28

Supporting documents

Article 29

Preservation of proof of origin and supporting documents

Article 30

Discrepancies and formal errors

Article 31

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

Article 33

Verification of proofs of origin

Article 34

Dispute settlement

Article 35

Penalties

Article 36

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

Article 38

Special conditions

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

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 that the product manufactured can obtain originating status

Annex III:

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

Annex IV:

Text of the invoice declaration

Annex V:

Products excluded from the cumulation provided for in Article 3 and Article 4

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)

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

(b)

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

(c)

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

(d)

“goods” means both materials and products;

(e)

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

(f)

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

(g)

“value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia;

(h)

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

(i)

“value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia;

(j)

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

(k)

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

(l)

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

(m)

“territories” includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

1.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

(a)

products wholly obtained in the Community within the meaning of Article 5;

(b)

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

2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the former Yugoslav Republic of Macedonia:

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5;

(b)

products obtained in the former Yugoslav Republic of Macedonia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the former Yugoslav Republic of Macedonia within the meaning of Article 6.

Article 3

Cumulation in the Community

1.   Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if such products are obtained there, incorporating materials originating in the former Yugoslav Republic of Macedonia, in the Community, in any country or territory participating in the European Union's Stabilisation and Association process (1) or incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 (2) applies provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

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

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

4.   The cumulation provided for in this Article 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 countries or territories involved in the acquisition of the originating status and the country of destination;

(b)

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

(c)

notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

The Community shall provide the former Yugoslav Republic of Macedonia, through the European Commission, with details of the Agreements and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 4

Cumulation in the former Yugoslav Republic of Macedonia

1.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the former Yugoslav Republic of Macedonia if such products are obtained there, incorporating materials originating in the Community, the former Yugoslav Republic of Macedonia, or in any country or territory participating in the European Union's Stabilisation and Association Process (1) or incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 (2) applies, provided that the working or processing carried out in the former Yugoslav Republic of Macedonia goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

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

3.   Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any working or processing in the former Yugoslav Republic of Macedonia, retain their origin if exported into one of these countries or territories.

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

(a)

a preferential trade agreement in accordance with Article XXIV of GATT is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination;

(b)

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

(c)

notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

The former Yugoslav Republic of Macedonia shall provide the Community, through the European Commission with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 5

Wholly obtained products

1.   The following shall be considered as wholly obtained in the Community or in the former Yugoslav Republic of Macedonia:

(a)

mineral products extracted from their soil or from their seabed;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the former Yugoslav Republic of Macedonia by their vessels;

(g)

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

(h)

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

(i)

waste and scrap resulting from manufacturing operations conducted there;

(j)

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

(k)

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

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

(a)

which are registered or recorded in a Member State or in the former Yugoslav Republic of Macedonia;

(b)

which sail under the flag of a Member State or of the former Yugoslav Republic of Macedonia;

(c)

which are owned to an extent of at least 50 per cent by nationals of a Member State or of the former Yugoslav Republic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d)

of which the master and officers are nationals of a Member State or of the former Yugoslav Republic of Macedonia; and

(e)

of which at least 75 per cent of the crew are nationals of a Member State or of the former Yugoslav Republic of Macedonia.

Article 6

Sufficiently worked or processed products

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

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

2.   Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a)

their total value does not exceed 10 per cent of the ex-works price of the product;

(b)

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

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.

3.   Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

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

(a)

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

(b)

breaking-up and assembly of packages;

(c)

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

(d)

ironing or pressing of textiles;

(e)

simple painting and polishing operations;

(f)

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

(g)

operations to colour sugar or form sugar lumps;

(h)

peeling, stoning and shelling, of fruits, nuts and vegetables;

(i)

sharpening, simple grinding or simple cutting;

(j)

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

(k)

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

(l)

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

(m)

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

(n)

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

(o)

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

(p)

slaughter of animals.

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

Article 8

Unit of qualification

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

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.

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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

(a)

energy and fuel;

(b)

plant and equipment;

(c)

machines and tools;

(d)

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.   Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in the former Yugoslav Republic of Macedonia.

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

(a)

the returning goods are the same as those exported; and

(b)

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

3.   The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or the former Yugoslav Republic of Macedonia on materials exported from the Community or from the former Yugoslav Republic of Macedonia and subsequently re-imported there, provided:

(a)

the said materials are wholly obtained in the Community or in the former Yugoslav Republic of Macedonia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

(b)

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

(i)

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

(ii)

the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4.   For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or the former Yugoslav Republic of Macedonia. But 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 party concerned, taken together with the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article, shall not exceed the stated percentage.

5.   For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all costs arising outside the Community or the former Yugoslav Republic of Macedonia, including the value of the materials incorporated there.

6.   The provisions of paragraphs 3 and 4 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 6(2) is applied.

7.   The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

8.   Any working or processing of the kind covered by the provisions of this Article and done outside the Community or the former Yugoslav Republic of Macedonia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1.   The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the former Yugoslav Republic of Macedonia or through the territories of the other countries or territories referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or the former Yugoslav Republic of Macedonia.

2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a)

a single transport document covering the passage from the exporting country through the country of transit; or

(b)

a certificate issued by the customs authorities of the country of transit:

(i)

giving an exact description of the products;

(ii)

stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii)

certifying the conditions under which the products remained in the transit country; or

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

1.   Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in the Community or in the former Yugoslav Republic of Macedonia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned these products from the Community or from the former Yugoslav Republic of Macedonia 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 the Community or in the former Yugoslav Republic of Macedonia;

(c)

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

(d)

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

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

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1.   Non-originating materials used in the manufacture of products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in the former Yugoslav Republic of Macedonia 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 Community or in the former Yugoslav Republic of Macedonia 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 provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1.   Products originating in the Community shall, on importation into the former Yugoslav Republic of Macedonia and products originating in the former Yugoslav Republic of Macedonia shall, on importation into the Community benefit from the Agreement upon submission of either:

(a)

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

(b)

in the cases specified in Article 22(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraph 1.

Article 17

Procedure for the issue of a movement certificate EUR.1

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

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

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

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

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

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

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

Article 18

Movement certificates EUR.1 issued retrospectively

1.   Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a)

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

(b)

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

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

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

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

“ISSUED RETROSPECTIVELY”.

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

Article 19

Issue of a duplicate movement certificate EUR.1

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

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

“DUPLICATE”.

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

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

Article 20

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

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

Article 21

Accounting segregation

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

2.   This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as “originating” is the same as that which would have been obtained if there had been physical segregation of the stocks.

3.   The customs authorities may grant such authorization, subject to any conditions deemed appropriate.

4.   This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

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

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

Article 22

Conditions for making out an invoice declaration

1.   An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a)

by an approved exporter within the meaning of Article 23; or

(b)

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

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

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

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

5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

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

Article 23

Approved exporter

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

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

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

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

5.   The customs authorities may withdraw the authorization at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization.

Article 24

Validity of proof of origin

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

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

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

Article 25

Submission of proof of origin

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

Article 26

Importation by instalments

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

Article 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 this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

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

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

Article 28

Supporting documents

The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a)

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

(b)

documents proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in the Community or in the former Yugoslav Republic of Macedonia, issued or made out in the Community or in the former Yugoslav Republic of Macedonia, where these documents are used in accordance with domestic law;

(d)

movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia in accordance with this Protocol, or in one of the other countries or territories referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol;

(e)

appropriate evidence concerning working or processing undergone outside the Community or the former Yugoslav Republic of Macedonia by application of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

Preservation of proof of origin and supporting documents

1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).

2.   The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(3).

3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).

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

Article 30

Discrepancies and formal errors

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

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

Article 31

Amounts expressed in euro

1.   For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of the former Yugoslav Republic of Macedonia and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.   A consignment shall benefit from the provisions of Article 22(1)(b) 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 country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5.   The amounts expressed in euro shall be reviewed by the Stabilisation and Association Committee at the request of the Community or of the former Yugoslav Republic of Macedonia. When carrying out this review, the Stabilisation and Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

1.   The customs authorities of the Member States of the Community and of the former Yugoslav Republic of Macedonia shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2.   In order to ensure the proper application of this Protocol, the Community and the former Yugoslav Republic of Macedonia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33

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 country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

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

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

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

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

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

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Stabilisation and Association Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 35

Penalties

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

Article 36

Free zones

1.   The Community and the former Yugoslav Republic of Macedonia 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 means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in the former Yugoslav Republic of Macedonia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

1.   The term “Community” used in Article 2 does not cover Ceuta or Melilla.

2.   Products originating in the former Yugoslav Republic of Macedonia, 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 Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The former Yugoslav Republic of Macedonia shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.

3.   For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

1.   Providing they have been transported directly in accordance with the provisions of Article 13, 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 those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

(ii)

those products are originating in the former Yugoslav Republic of Macedonia or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7;

2.

products originating in the former Yugoslav Republic of Macedonia:

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia;

(b)

products obtained in the former Yugoslav Republic of Macedonia, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

(ii)

those products are originating in Ceuta and Melilla or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7.

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

3.   The exporter or his authorised representative shall enter “The former Yugoslav Republic of Macedonia” and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on invoice 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 invoice declarations.

4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

The Stabilisation and Association Council may decide to amend the provisions of this Protocol.

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

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

Note 2:

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

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

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

Note 3:

3.1.   The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.2.   The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. 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.

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.

Example:

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

3.5.   Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

Example:

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

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 these 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 must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

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

4.2.   The term “natural fibres” includes horsehair of heading 0503, 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.

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

4.4.   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.

Note 5:

5.1.   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 this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)

5.2.   However, the tolerance mentioned in Note 5.1 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 filaments,

artificial man-made filaments,

current-conducting filaments,

synthetic man-made staple fibres of polypropylene,

synthetic man-made staple fibres of polyester,

synthetic man-made staple fibres of polyamide,

synthetic man-made staple fibres of polyacrylonitrile,

synthetic man-made staple fibres of polyimide,

synthetic man-made staple fibres of polytetrafluoroethylene,

synthetic man-made staple fibres of 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,

yarn made of polyurethane segmented with flexible segments of polyester, 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.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

5.3.   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.

5.4.   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 6:

6.1.   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 8 % of the ex-works price of the product.

6.2.   Without prejudice to Note 6.3, 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.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3.   Where a percentage rule applies, the value of 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 7:

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

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation-process;

(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.

7.2.   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 2710 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 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (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 2710 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 2710 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 2712 only, de-oiling by fractional crystallisation.

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

ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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 materials of Chapters 1 and 2 used are 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

 

ex Chapter 4

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

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

 

0403

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

Manufacture in which:

all the materials of Chapter 4 used are wholly obtained,

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

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

 

ex Chapter 5

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

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

 

ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair

 

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, and

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

 

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 and nuts used are wholly obtained, and

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

 

ex Chapter 9

Coffee, tea, maté and spices; except for:

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

 

0901

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

Manufacture from materials of any heading

 

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

 

ex 0910

Mixtures of spices

Manufacture from materials of any heading

 

Chapter 10

Cereals

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

 

ex Chapter 11

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

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

 

ex 1106

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

Drying and milling of leguminous vegetables of heading 0708

 

Chapter 12

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

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

 

1301

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

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

 

1302

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

 

 

 

Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

 

 

Other

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

 

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

 

ex Chapter 15

Animal 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

 

1501

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

 

 

 

Fats from bones or waste

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

 

 

Other

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

 

1502

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

 

 

 

Fats from bones or waste

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

 

 

Other

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

 

1504

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

 

 

 

Solid fractions

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

 

 

Other

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

 

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

 

1506

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

 

 

 

Solid fractions

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

 

 

Other

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

 

1507 to 1515

Vegetable oils and their fractions:

 

 

 

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

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

 

 

Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1507 to 1515

 

 

Other

Manufacture in which all the vegetable materials used are wholly obtained

 

1516

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

Manufacture in which:

all the materials of Chapter 2 used are wholly obtained, and

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

 

1517

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

Manufacture in which:

all the materials of Chapters 2 and 4 used are wholly obtained, and

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

 

Chapter 16

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

Manufacture:

from animals of Chapter 1, and/or

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

 

ex Chapter 17

Sugars and sugar confectionery; except for:

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

 

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter

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

 

1702

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

 

 

 

Chemically-pure maltose and fructose

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

 

 

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

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

 

 

Other

Manufacture in which all the materials used are originating

 

ex 1703

Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter

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

 

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

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

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

 

Chapter 18

Cocoa and cocoa preparations

Manufacture:

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

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

 

1901

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

 

 

 

Malt extract

Manufacture from cereals of Chapter 10

 

 

Other

Manufacture:

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

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

 

1902

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

 

 

 

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

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

 

 

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

Manufacture in which:

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

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

 

1903

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

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

 

1904

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

Manufacture:

from materials of any heading, except those of heading 1806,

in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and

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

 

1905

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

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

 

ex Chapter 20

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

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

 

ex 2001

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

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

 

ex 2004 and ex 2005

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

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

 

2006

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

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

 

2007

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

Manufacture:

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

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

 

ex 2008

Nuts, not containing added sugar or spirits

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

 

 

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

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

 

 

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

Manufacture:

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

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

 

2009

Fruit 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, and

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

 

ex Chapter 21

Miscellaneous edible preparations; except for:

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

 

2101

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

Manufacture:

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

in which all the chicory used is wholly obtained

 

2103

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

 

 

 

Sauces and preparations therefor; mixed condiments and mixed seasonings

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

 

 

Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

 

ex 2104

Soups and broths and preparations therefor

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

 

2106

Food preparations not elsewhere specified or included

Manufacture:

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

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

 

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

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

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

 

2202

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

Manufacture:

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

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

in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating

 

2207

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

Manufacture:

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

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

 

2208

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

Manufacture:

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

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

 

ex Chapter 23

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

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

 

ex 2301

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

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

 

ex 2303

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

Manufacture in which all the maize used is wholly obtained

 

ex 2306

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

Manufacture in which all the olives used are wholly obtained

 

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

all the materials of Chapter 3 used are wholly obtained

 

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

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

 

2402

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

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

 

ex 2403

Smoking tobacco

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

 

ex Chapter 25

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

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

 

ex 2504

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

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

 

ex 2515

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

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

 

ex 2516

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

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

 

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

 

ex 2519

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

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

 

ex 2520

Plasters specially prepared for dentistry

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

 

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

 

ex 2525

Mica powder

Grinding of mica or mica waste

 

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

 

Chapter 26

Ores, slag and ash

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

 

ex Chapter 27

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

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

 

ex 2707

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

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

or

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

 

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

 

2710

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

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

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) (4)

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) (4)

or

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

 

2713

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

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

or

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

 

2714

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

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

or

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

 

2715

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

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

or

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

 

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

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

 

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

 

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex 2852

Mercury compounds of saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product

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

 

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

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

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

 

Mercury compounds of heterocyclic compounds with nitrogen hetero-atom(s) only

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

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

 

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

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

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

 

Mercury compounds of naphthenic acids, their water-insoluble salts and their esters

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

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

 

Other mercury compounds of 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

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

 

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

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

or

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

 

ex 2902

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

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

or

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

 

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

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

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

2915

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

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

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

ex 2932

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

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

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

 

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

Manufacture from materials of any heading

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

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

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

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

2934

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

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

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

ex 2939

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

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

 

ex Chapter 30

Pharmaceutical products; except for:

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

 

3002

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

 

 

 

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

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

Other

 

 

 

– –

Human blood

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

– –

Animal blood prepared for therapeutic or prophylactic uses

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

– –

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

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

– –

Haemoglobin, blood globulins and serum globulins

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

– –

Other

Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

3003 and 3004

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

 

 

 

Obtained from amikacin of heading 2941

Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

 

 

Other

Manufacture:

from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

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

 

ex 3006

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

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

 

 

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

 

 

 

made of plastics

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

 

 

made of fabrics

Manufacture from (7):

natural fibres

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

chemical materials or textile pulp

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

 

Appliances identifiable for ostomy use

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

 

ex Chapter 31

Fertilizers; except for:

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

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

ex 3105

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

sodium nitrate

calcium cyanamide

potassium sulphate

magnesium potassium sulphate

Manufacture:

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, and

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

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

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

3205

Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakes (5)

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

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

ex Chapter 33

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

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

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

3301

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

Manufacture from materials of any heading, including materials of a different “group” (6) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 34

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

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

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

ex 3403

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

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

or

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

 

3404

Artificial waxes and prepared waxes:

 

 

 

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

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

 

 

Other

Manufacture from materials of any heading, except:

hydrogenated oils having the character of waxes of heading 1516,

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

materials of heading 3404

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

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

ex Chapter 35

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

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

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

3505

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

 

 

 

Starch ethers and esters

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

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

 

Other

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

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

 

Chapter 36

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

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

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

ex Chapter 37

Photographic or cinematographic goods; except for:

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

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

3701

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

 

 

 

Instant print film for colour photography, in packs

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

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

 

Other

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

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

3702

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

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

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

3704

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

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

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

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

ex 3801

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

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

 

 

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

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

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

 

3809

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

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

 

3810

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

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

 

3811

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

 

 

 

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

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

 

 

Other

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

 

3812

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

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

 

3813

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

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