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Document 01997A0222(01)-20080901

    Consolidated text: Sporazum između Europske zajednice, s jedne strane, te Vlade Danske i Lokalne vlade Farskih otoka, s druge strane

    ELI: http://data.europa.eu/eli/agree_internation/1997/126/2008-09-01

    1997A1222 — HR — 01.09.2008 — 001.002


    ►B

    SPORAZUM

    između Europske zajednice, s jedne strane, te Vlade Danske i Lokalne vlade Farskih otoka, s druge strane

    ( L 053, 22.2.1997, p.2)

     

     

      No

    page

    date

     M1

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

      L 90

    40

    25.3.1998

     M2

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

      L 263

    37

    26.9.1998

    ►M3

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

      L 178

    58

    14.7.1999

     M4

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

      L 219

    29

    14.8.2001

     M5

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

      L 104

    44

    20.4.2002

    ►M6

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

      L 110

    1

    24.4.2006

    ►M7

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

      L 221

    15

    12.8.2006

    ►M8

    ODLUKA br. 1/2007 ZAJEDNIČKOG ODBORA EZ/DANSKA-FARSKI OTOCI od 8. listopada 2007.

      L 275

    32

    19.10.2007

    ►M9

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

      L 338

    72

    17.12.2008



    (*)




    ▼B

    SPORAZUM

    između Europske zajednice, s jedne strane, te Vlade Danske i Lokalne vlade Farskih otoka, s druge strane



    EUROPSKA ZAJEDNICA,

    s jedne strane, i

    VLADA DANSKE I LOKALNA VLADA FARSKIH OTOKA,

    s druge strane,

    PODSJEĆAJUĆI da Farski otoci imaju status samoupravnog sastavnog dijela jedne od država članica Zajednice;

    PODSJEĆAJUĆI na rezoluciju Vijeća od 4. veljače 1974. o problemima Farskih otoka;

    SMATRAJUĆI DA je ribarstvo kao najvažnija gospodarska djelatnost za Farske otoke od ključne važnosti jer su ribe i proizvodi ribarstva njihovi glavni izvozni proizvodi;

    SMATRAJUĆI DA su odnosi između ugovornih stranaka utvrđeni Sporazumom na području ribarstva važni, te da trgovinski aspekti ovog Sporazuma ne bi trebali utjecati na primjenu Sporazuma o ribarstvu i da sukladno tome u okviru tog Sporazuma opseg uzajamnih mogućnosti ribarstva treba održavati na zadovoljavajućoj razini;

    ŽELEĆI učvrstiti i proširiti gospodarske odnose između Zajednice i Farskih otoka i osigurati usklađeni razvoj njihove trgovine radi doprinosa u izgradnji Europe, vodeći računa o poštenim uvjetima za tržišno natjecanje;

    ODLUČNI u skladu s odredbama Općeg sporazuma o carinama i trgovini (GATT) 1994. o uspostavi područja slobodne trgovine postupno ukloniti prepreke cjelokupnoj trgovini;

    IZJAVLJUJUĆI u svjetlu svih relevantnih čimbenika i posebno kretanja u Zajednici, svoju spremnost za ispitivanje mogućnosti razvoja i učvršćivanja njihovih odnosa koji bi se pokazali korisnima u interesu njihovih gospodarstava proširujući se na područja koja nisu obuhvaćena ovim Sporazumom;

    SMATRAJUĆI DA je u tu svrhu 2. prosinca 1991. bio potpisan Sporazum između Europske ekonomske zajednice s jedne strane te Vlade Danske i Lokalne vlade Farskih otoka s druge strane (u daljnjem tekstu „prvobitni Sporazum”);

    SMATRAJUĆI DA je 8. ožujka 1995. bio potpisan Sporazum u obliku razmjene pisama između Ekonomske zajednice s jedne strane te Vlade Danske i Lokalne vlade Farskih otoka s druge strane, o izmjeni tablica I. i II. Priloga Protokolu 1. uz prvobitni Sporazum (u daljnjem tekstu „Sporazum u obliku razmjene pisama”);

    SMATRAJUĆI DA u skladu s pristupanjem Republike Austrije, Republike Finske i Kraljevine Švedske Europskoj uniji 1. siječnja 1995. treba aranžmane o trgovini ribom i proizvodima ribarstva između Farskih otoka i Zajednice prilagoditi radi održavanja trgovinskih tokova između Farskih otoka s jedne strane i novih država članica s druge strane;

    SMATRAJUĆI DA, zbog donošenja zajedničke definicije podrijetla za naftne proizvode, Zajednica treba uskladiti odredbe koji utječu na te proizvode;

    SMATRAJUĆI DA je potrebno odredbe o definiranju koncepta „proizvoda s podrijetlom” i metoda upravne suradnje uskladiti da bi se vodilo računa o određenom napretku u trgovini između Zajednice i država članica EFTA-e;

    SMATRAJUĆI DA je potrebno odredbe o uvozu određenih poljoprivrednih proizvoda uskladiti kako bi se vodilo računa o posebnoj proizvodnji hrane za ribe na Farskim otocima;

    SMATRAJUĆI DA je potrebno u ovaj Sporazum uključiti Protokol o međusobnoj upravnoj pomoći u carinskim pitanjima kako bi se pomoglo osigurati pravilno djelovanje;

    SMATRAJUĆI DA je potrebno carinsku nomenklaturu određenih proizvoda iz prvobitnog Sporazuma ažurirati kako bi se uskladila s određenim izmjenama nomenklature carinskih tarifa ugovornih stranaka;

    SMATRAJUĆI DA je u interesu veće fleksibilnosti prikladno ovlastiti Zajednički odbor za odlučivanje o izmjenama odredaba Protokola uz ovaj Sporazum;

    SMATRAJUĆI DA je potrebno radi jasnoće prvobitni Sporazum i Sporazum u obliku razmjene pisama zamijeniti novim sastavljenim tekstom u obliku ovog Sporazuma;

    UZIMAJUĆI U OBZIR da dvostrani trgovinski sporazumi između Finske i Švedske te Farskih otoka prestaju biti na snazi stupanjem na snagu ovog Sporazuma;

    ODLUČNI u provođenju ovih ciljeva i smatrajući da se odredbe ovog Sporazuma ne mogu tumačiti na način da izuzimaju ugovorne stranke od obveza koje su im naložene u skladu s drugim međunarodnim sporazumima,

    ZAKLJUČUJU OVAJ SPORAZUM:



    Članak 1.

    Cilj ovog Sporazuma je:

    (a) širenjem uzajamne trgovine između Zajednice i Farskih otoka promicati usklađeni razvoj gospodarskih veza i time u Zajednici i Farskim otocima poticati napredak gospodarskih djelatnosti, poboljšanje uvjeta za život i zapošljavanje, povećanje učinkovitosti i financijske stabilnosti;

    (b) u trgovini između ugovornih stranaka osigurati poštene uvjete tržišnog natjecanja;

    (c) putem otklanjanja prepreka u trgovini pridonijeti usklađenom razvoju i širenju svjetske trgovine.

    Članak 2.

    Ovaj Sporazum se primjenjuje na proizvode s podrijetlom iz Zajednice ili Farskih otoka:

    i. koji potpadaju pod poglavlja 25. do 97. Harmoniziranog sustava, osim proizvoda iz Priloga II. Ugovoru o osnivanju Europske zajednice i Priloga I. ovom Sporazumu;

    ii. koji su navedeni u protokolima 1., 2. i 4. uz ovaj Sporazum, pri čemu se uzimaju u obzir aranžmani predviđeni tim protokolima.

    Članak 3.

    U trgovini između Zajednice i Farskih otoka ne uvode se nikakve nove uvozne.

    Članak 4.

    1.  Zajednica ukida uvozne carine iz Farskih otoka.

    2.  Farski otoci ukidaju uvozne carine iz Zajednice; u tu svrhu su u Prilogu II. utvrđene odredbe carinskog i fiskalnog zakonodavstva Farskih otoka.

    Članak 5.

    Odredbe o ukidanju uvoznih carina primjenjuju se također na uvozne carine fiskalne prirode.

    Farski otoci mogu zamijeniti uvozne carine fiskalne prirode ili fiskalni element uvozne carine unutarnjim porezom.

    Članak 6.

    U trgovini između Zajednice i Farskih otoka neće se uvesti novo davanje s istovrsnim učinkom poput carine.

    Davanja s istovrsnim učinkom poput uvoznih carina u trgovini između Zajednice i Farskih otoka ukidaju se.

    Članak 7.

    U trgovini između Zajednice i Farskih otoka neće se uvesti izvozne carine ili davanja s istovrsnim učinkom.

    Izvozne carine i davanja s istovrsnim učinkom ukidaju se.

    Članak 8.

    Protokol 1 utvrđuje carinsko postupanje i aranžmane za određene ribe i proizvode ribarstva puštene u slobodni promet u Zajednicu ili uvezene na Farske otoke.

    Članak 9.

    Protokol 2 utvrđuje carinsko postupanje i aranžmane primjenjive za određene proizvode dobivene iz poljoprivrednih proizvoda.

    Članak 10.

    1.  U slučaju posebnih pravila koja se donose radi provedbe poljoprivredne politike ili bilo kojih izmjena postojećih pravila, predmetna ugovorna stranka može usvojiti aranžmane koji proizlaze iz ovog Sporazuma za proizvode koji su predmet tih pravila ili izmjena.

    2.  U tim slučajevima predmetna ugovorna stranka uzima u obzir interese druge ugovorne stranke. U tu svrhu ugovorne se strane mogu međusobno savjetovati u okviru Zajedničkog odbora uspostavljenog člankom 31.

    Članak 11.

    Protokol 3. utvrđuje definiciju koncepta „proizvoda s podrijetlom” i metoda upravne suradnje.

    Članak 12.

    Ugovorna stranka koja namjerava smanjiti stvarnu razinu svojih carina ili davanja s istovrsnim učinkom prema trećim zemljama koje imaju koristi od klauzule najpovlaštenije nacije ili koja namjerava ukinuti njihovu primjenu, mora u najvećoj mogućoj mjeri obavijestiti Zajednički odbor najmanje 30 dana prije nego spomenuto smanjenje ili ukidanje stupi na snagu. Ugovorna stranka uzima na znanje primjedbe druge ugovorne stranke u vezi s narušavanjima koja mogu nastati zbog smanjenja ili ukidanja.

    Članak 13.

    1.  U trgovini između Zajednice i Farskih otoka ne uvode se nikakva nova količinska ograničenja na uvoz ili mjere s istovrsnim učinkom.

    2.  Ugovorne stranke ukidaju količinska ograničenja na uvoz i sve mjere s istovrsnim učinkom kao količinska ograničenja na uvoz.

    Članak 14.

    1.  Zajednica zadržava pravo preinake aranžmana za naftne proizvode koji potpadaju pod tarifne brojeve 2710, 2711, ex 2712 (isključujući ozokerit, vosak od lignita i vosak od treseta) i 2713 kombinirane nomenklature pri usvajanju odluka u okviru zajedničke trgovinske politike za naftne proizvode ili pri uspostavi zajedničke energetske politike.

    U tom slučaju Zajednica uzima u obzir interese Farskih otoka; u tu svrhu izvješćuje Zajednički odbor, koji se sastaje prema uvjetima iz članka 33. stavka 2.

    2.  Farski otoci zadržavaju pravo poduzeti slične radnje u slučaju da se suoče sa sličnim situacijama.

    3.  Ovisno o stavcima 1. i 2., ovaj Sporazum ne dovodi u pitanje necarinska pravila koja se primjenjuju na uvoz naftnih proizvoda.

    Članak 15.

    1.  U mjeri u kojoj dopuštaju njihova poljoprivredna pravila, ugovorne stranke izjavljuju svoju spremnost na promicanje usklađenog razvoja trgovine poljoprivrednim proizvodima na koji se ovaj Sporazum ne primjenjuje.

    2.  Ugovorne stranke bez diskriminacije primjenjuju svoja pravila na veterinarska i zdravstvena pitanja, kao i pitanja koja se tiču zdravlja biljaka, i ne uvode nikakve nove mjere koje imaju učinka na neopravdano ometanje trgovine.

    3.  Prema uvjetima utvrđenima člankom 35. ugovorne stranke ispituju sve poteškoće koje se mogu pojaviti u njihovoj trgovini poljoprivrednim proizvodima i nastoje potražiti prikladna rješenja.

    Članak 16.

    Lokalna vlada Farskih otoka poduzima potrebne nadzorne mjere radi osiguranja pravilne primjene referentne cijene koju Zajednica utvrđuje ili će utvrditi prema članku 2. Protokola 1.

    Ugovorne stranke osiguravaju pravilnu primjenu definicije koncepta „proizvoda s podrijetlom” i metoda upravne suradnje utvrđenih Protokolom 3.

    Članak 17.

    Protokol 4 utvrđuje posebna odredbe za uvoze određenih poljoprivrednih proizvoda osim onih navedenih u Protokolu 1.

    Članak 18.

    Protokol 5 utvrđuje odredbe o uzajamnoj pomoći između upravnih tijela u carinskim pitanjima.

    Članak 19.

    Ugovorne stranke potvrđuju svoju privrženost obvezi da uzajamno daju tretman najpovlaštenije nacije u skladu s GATT-om 1994.

    Ovaj Sporazum ne isključuje očuvanje ili uspostavu carinskih unija, područja slobodne trgovine ili aranžmana o pograničnom prometu, osim ako mijenjaju trgovinske aranžmane predviđene ovim Sporazumom, posebno odredbe u vezi pravila o podrijetlu.

    Članak 20.

    Ugovorne stranke suzdržavaju se od svih mjera ili postupaka unutarnje fiskalne prirode koji izravno ili neizravno diskriminiraju proizvode jedne ugovorne stranke i slične proizvode s podrijetlom na području druge ugovorne stranke.

    Za proizvode koji se izvoze na područje jedne od ugovornih stranaka ne može se odobriti vraćanje unutarnjih nameta u iznosu višem od neposrednih ili posrednih nameta koji se ubiru.

    Članak 21.

    Plaćanja koja se odnose na trgovinsku razmjenu i prijenos takvih plaćanja u državu članicu Zajednice u kojoj je vjerovnik rezident ili na Farskim otocima, oslobađa se svih ograničenja.

    Članak 22.

    Sporazum ne isključuje zabrane ili ograničenja uvoza, izvoza ili robe u provozu, koji se opravdavaju iz razloga javnog morala, zakona i reda o javnoj sigurnosti, zaštite života i zdravlja ljudi, životinja ili biljaka, zaštite nacionalnog blaga umjetničke, povijesne ili arheološke vrijednosti, zaštite industrijskog ili trgovačkog vlasništva ili pravila o zlatu i srebru.

    Takve zabrane ili ograničenja ne smiju ipak predstavljati sredstvo samovoljne diskriminacije ili prikrivenog ograničavanja trgovine između ugovornih stranaka.

    Članak 23.

    Ništa u ovom Sporazumu ne sprečava ugovornu stranku od poduzimanja svih mjera:

    (a) koje smatra potrebnima za sprečavanje otkrivanja informacija suprotno njezinim sigurnosnim interesima;

    (b) koje se odnose na trgovinu oružjem, streljivom ili ratnim materijalom ili na istraživanje, razvoj ili proizvodnju koja je neophodna u svrhu obrane, pod uvjetom da takve mjere ne narušavaju uvjete tržišnog natjecanja u pogledu proizvoda koji nisu izričito predviđeni u vojne svrhe;

    (c) koje smatra ključnima za svoju vlastitu sigurnost za vrijeme rata ili ozbiljnih međunarodnih napetosti.

    Članak 24.

    1.  Ugovorne stranke suzdržavaju se od svih mjera za koje je vjerojatno da će ugroziti ispunjenje ciljeva ovog Sporazuma.

    2.  Ugovorne stranke poduzimaju sve opće ili posebne mjere potrebne za ispunjenje obveza iz ovog Sporazuma.

    Ako neka od ugovornih stranaka smatra da je druga ugovorna stranka propustila ispuniti obvezu iz ovog Sporazuma, može poduzeti odgovarajuće mjere prema uvjetima i u skladu s postupcima predviđenima člankom 29.

    Članak 25.

    1.  Sljedeće je nespojivo s pravilnim funkcioniranjem ovog Sporazuma u mjeri u kojoj može utjecati na trgovinu između Zajednice i Farskih otoka:

    i. svi sporazumi između poduzeća, odluke udruženja poduzeća i usklađene prakse među poduzećima koja za cilj ili učinak imaju sprečavanje, ograničivanje ili narušavanje tržišnog natjecanja u pogledu proizvodnje ili razmjene robe;

    ii. poduzeće ili više poduzeća koje zloupotrebljava svoj prevladavajući položaj na cijelom području ugovornih stranaka ili na njegovom većem dijelu;

    iii. svaka javna potpora koja narušava ili prijeti da bi mogla narušiti tržišno natjecanje davanjem prednosti nekim poduzećima odnosno proizvodnji nekih proizvoda.

    2.  Ako ugovorna stranka smatra da određena praksa nije u sukladu s ovim člankom može poduzeti odgovarajuće mjere prema uvjetima i u skladu s postupcima iz članka 29.

    Članak 26.

    Kad povećanje uvoza određenog proizvoda predstavlja ili može predstavljati ozbiljnu opasnost za bilo koju proizvodnu aktivnost koja se odvija na državnom području jedne od ugovornih stranaka i kad je povećanje posljedica:

    i. u ovom Sporazumu predviđenog djelomičnog ili ukupnog smanjenja carina i davanja s istovrsnim učinkom, koje uvozna ugovorna stranka nameće za predmetne proizvode; i

    ii. činjenice da su carine ili davanja s istovrsnim učinkom koje ugovorna stranka izvoznica obračunava na uvoz sirovina ili poluproizvoda koji se koriste za proizvodnju predmetnog proizvoda znatno niže od odgovarajućih carina ili davanja koje obračunava ugovorna stranka uvoznica:

    predmetna ugovorna stranka može poduzeti odgovarajuće mjere prema uvjetima i u skladu s postupcima predviđenima člankom 29.

    Članak 27.

    Ako jedna od ugovornih stranaka otkrije da prilikom trgovine s drugom ugovornom strankom dolazi do dampinga, ona može prema uvjetima i u skladu s postupcima predviđenima člankom 29., kao i u skladu sa Sporazumom o provedbi članka VI. GATT-a 1994., poduzeti odgovarajuće mjere protiv takve prakse.

    Članak 28.

    Ako se pojave ozbiljne smetnje u nekom sektoru gospodarstva ili poteškoće koje mogu dovesti do ozbiljnog pogoršanja gospodarskog položaja regije, predmetne ugovorne stranke mogu prema uvjetima i u skladu s postupcima predviđenima člankom 29. poduzeti odgovarajuće mjere.

    Članak 29.

    1.  U slučaju da ugovorna stranka pri uvozu proizvoda koji bi mogli izazvati poteškoće iz članaka 26. i 28. koristi upravnu proceduru čija je svrha brzo pribaviti informacije o trendovima trgovinskih tokova, ona o tome izvješćuje drugu ugovornu stranku.

    2.  U slučajevima predviđenima člancima 24. do 28., prije poduzimanja mjera predviđenih za te članke, ili u slučajevima u kojima se stavak 3. točka (d) ovog članka primjenjuje, predmetne ugovorne stranke što je prije moguće dostavljaju Zajedničkom odboru sve relevantne podatke koje odbor zatraži radi temeljitog ispitivanja stanja s ciljem traženja rješenja prihvatljivog za ugovorne stranke.

    Pri izboru mjera prednost treba dati onim mjerama koje najmanje narušavaju provedbu ovog Sporazuma.

    O zaštitnim mjerama treba odmah obavijestiti Zajednički odbor u okviru kojega se o njima periodično savjetuje, posebno zbog njihovog ukidanja čim okolnosti dopuste.

    3.  Radi provedbe stavka 2., primjenjuju se sljedeće odredbe:

    (a) u vezi s člankom 25., svaka ugovorna stranka može uputiti predmet Zajedničkom odboru ako smatra da je spomenuta praksa u smislu članka 25. stavka 1. nespojiva s pravilnom provedbom ovog Sporazuma.

    Ugovorne stranke pružaju Zajedničkom odboru sve relevantne podatke i nude mu pomoć potrebnu radi ispitivanja slučaja i, prema potrebi, uklanjanju postupaka koji su razlogom pritužbe.

    Ako predmetna ugovorna stranka koja je predmetom pritužbe u razdoblju koji je Zajednički odbor utvrdio propusti prekinuti s postupcima, ili ako Zajednički odbor u razdoblju od tri mjeseca u kojem mu je predmet upućen ne postigne sporazum, predmetna ugovorna stranka može donijeti sve zaštitne mjere potrebne radi rješavanja ozbiljnih poteškoća koje proizlaze iz predmetnih postupaka; posebno može povući carinske koncesije;

    (b) u vezi s člankom 26., poteškoće nastale zbog položaja iz ovog članka upućuju se na ispitivanje Zajedničkom odboru, koji može donijeti sve odluke potrebne za okončanje tih poteškoća.

    Ako Zajednički odbor ili ugovorna stranka izvoznica u roku od 30 dana od upućivanja predmeta ne donese odluku za okončanje spomenutih poteškoća, ugovorna stranka uvoznica ovlaštena je obračunati kompenzacijsku naknadu na uvezeni proizvod.

    Kompenzacijska naknada obračunava se sukladno utjecaju utvrđenih carinskih razlika za sirovine i poluproizvode na vrijednost predmetne robe;

    (c) u vezi s člankom 27., savjetovanja Zajedničkog odbora odvijaju se prije nego predmetna ugovorna stranka poduzme odgovarajuće mjere;

    (d) kad zbog iznimnih okolnosti koje zahtijevaju neposredno djelovanje prijašnja ispitivanja postanu nemoguća, predmetna ugovorna stranka može u slučajevima iz članaka 26., 27. i 28., kao i u slučaju izvozne pomoći koja ima izravan i neposredan upliv na trgovinu, smjesta primijeniti mjere predostrožnosti nužno potrebne za popravljanje stanja.

    Članak 30.

    Kad su jedna ili više država članica Zajednice ili Farski otoci u poteškoćama ili im prijete ozbiljne teškoće u pogledu bilance plaćanja, predmetna ugovorna stranka može poduzeti zaštitne mjere. Ona smjesta izvješćuje drugu ugovornu stranku.

    Članak 31.

    1.  Ovako uspostavljeni Zajednički odbor odgovoran je za upravljanje ovim Sporazumom i osigurava njegovu pravilnu provedbu. U tu svrhu donosi preporuke i odluke u slučajevima predviđenima ovim Sporazumom. Ugovorne stranke započinju s primjenom ovih odluka u skladu sa svojim vlastitim pravilima.

    2.  U svrhu pravilne provedbe ovog Sporazuma, ugovorne stranke razmjenjuju podatke i na zahtjev bilo koje strane, održavaju savjetovanja u okviru Zajedničkog odbora.

    3.  Zajednički odbor usvaja svoj poslovnik.

    Članak 32.

    1.  Zajednički odbor sastoji se od predstavnika ugovornih stranaka.

    2.  Zajednički odbor djeluje sporazumno.

    Članak 33.

    1.  Svaka ugovorna stranka naizmjence predsjedava Zajedničkim odborom u skladu s aranžmanima utvrđenima u Poslovniku.

    2.  Predsjednik saziva sastanke Zajedničkog odbora najmanje jednom godišnje radi ispitivanja opće provedbe ovog Sporazuma.

    Povrh toga, Zajednički se odbor sastaje kad posebne okolnosti to zahtijevaju, i na zahtjev bilo koje od ugovornih stranaka u skladu s uvjetima utvrđenima u Poslovniku.

    3.  Zajednički odbor može odlučiti osnovati neku radnu skupinu koja mu može pomoći u obavljanju njegovih dužnosti.

    Članak 34.

    1.  Zajednički odbor može izmijeniti odredbe Protokola ovom Sporazumu.

    2.  U slučaju izmjena nomenklature carinskih tarifa ugovornih stranaka za proizvode iz ovog Sporazuma, Zajednički odbor može donijeti carinsku nomenklaturu tih proizvoda radi usklađivanja sa spomenutim izmjenama.

    Članak 35.

    1.  Kad ugovorna stranka smatra da bi u okviru zajedničkih interesa obje ugovorne stranke bilo korisno razvijati odnose uspostavljene ovim Sporazumom proširujući ih na područja koja ovaj Sporazum ne obuhvaća, ona podnosi utemeljen zahtjev drugoj ugovornoj stranki.

    Ugovorne stranke mogu naložiti Zajedničkom odboru ispitivanje ovog zahtjeva i prema potrebi dati preporuke posebice u vezi s početkom pregovaranja.

    2.  Dogovori koji proizlaze iz pregovaranja iz stavka 1. podliježu ratifikaciji ili odobrenju ugovornih stranaka u skladu s njihovim vlastitim postupcima.

    Članak 36.

    Na zahtjev Farskih otoka, Zajednica uzima u obzir:

     poboljšanje mogućnosti pristupa za određene proizvode,

     proširivanje carinskih koncesija za proizvode ribarstva s Farskih otoka radi uključivanja novih vrsta riba ulovljenih plovilima Farskih otoka, koja su stacionirana i djeluju na sjevernom Atlantiku, ili radi uključivanja proizvoda ribarstva koje ribarska industrija Farskih otoka trenutno ne proizvodi. Te nove vrste riba ili proizvoda ribarstva mogu se uvoziti bez carine u Zajednicu, pri čemu se vodi računa o potrebnim količinskim ograničenjima ako su nove vrste riba ili proizvoda ribarstva u Zajednici osjetljive prirode.

    Članak 37.

    Prilozi i protokoli ovom Sporazumu predstavljaju sastavni dio tog Sporazuma.

    Članak 38.

    Svaka stranka može otkazati ovaj Sporazum uz pisanu obavijest drugoj stranki. Ovaj Sporazum prestaje biti na snazi 12 mjeseci nakon datuma o spomenutoj obavijesti.

    Članak 39.

    Ovaj se Sporazum primjenjuje s jedne strane na područja na koja se Ugovor o osnivanju Ekonomske zajednice odnosi i prema uvjetima utvrđenima tim Ugovorom te s druge strane na područje Farskih otoka.

    Članak 40.

    1.  Ovaj je Sporazum sastavljen u dva primjerka na danskom, engleskom, finskom, francuskom, grčkom, nizozemskom, njemačkom, portugalskom, španjolskom, švedskom, talijanskom i na jeziku Farskih otoka, pri čemu su ti tekstovi jednako vjerodostojni.

    2.  Ugovorne stranke odobrit će ovaj Sporazum u skladu s vlastitim postupcima.

    3.  Sporazum stupa na snagu 1. siječnja 1997. uz uvjet da su ugovorne stranke prije tog datuma izvijestile jedna drugu da su postupci potrebni u tu svrhu okončani. Nakon tog datuma, ovaj Sporazum stupa na snagu prvog dana trećeg mjeseca nakon takve obavijesti.

    4.  Odredbe sljedećih sporazuma prestaju biti na snazi stupanjem na snagu ovog Sporazuma:

     Sporazum potpisan 2. prosinca 1991. između Europske ekonomske zajednice, s jedne strane, te Vlade Danske i Lokalne vlade Farskih otoka, s druge strane,

     Sporazum potpisan 8. ožujka 1995. u obliku razmjene pisama između Ekonomske zajednice, s jedne strane, te Vlade Danske i Lokalne vlade Farskih otoka, s druge strane, o izmjeni tablica I. i II. Priloga Protokolu 1 uz gore navedeni Sporazum,

     dvostrani trgovački ugovori između Finske i Švedske i Farskih otoka.

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

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

    Geschehen zu Brüssel am sechsten Dezember neunzehnhundertsechsundneunzig.

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

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

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

    Fatto a Bruxelles, addì sei dicembre millenovecentonovantasei.

    Gedaan te Brussel, de zesde december negentienhonderd zesennegentig.

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

    Tehty Brysselissä kuudentena päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäkuusi.

    Som skedde i Bryssel den sjätte december nittonhundranittiosex.

    Gjørdur í Brússel, sættadesembur nítjanhundrað og nýtiseks.

    Por la Comunidad Europea

    For Det Europæiske Fællesskab

    Für die Europäische Gemeinschaft

    Για την Ευρωπαϊκή Κοινότητα

    For the European Community

    Pour la Communauté européenne

    Per la Comunità europea

    Voor de Europese Gemeenschap

    Pela Comunidade Europeia

    Euroopan yhteisön puolesta

    På Europeiska Gemenskapens Vägnar

    Fyri Europeiska Felagsskapin

    signatory

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

    For Danmarks regering og Færøernes landsstyre

    Für die Regierung von Dänemark und die Landesregierung der Färöer

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

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

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

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

    Voor de Regering van Denemarken en de Landsregering van de Faeröer

    Pelo Governo da Dinamarca e pelo Governo Regional das Ilhas Faroé

    Tanskan hallituksen ja Färsaarten paikallishallituksen puolesta

    På Danmarks regerings och Färöarnas landsstyres vägnar

    Fyri ríkisstjórn Danmarkar og Føroya landsstýri

    signatory

    PRILOG I.

    Popis proizvoda iz članka 2. stavka točke i. ovog Sporazuma



    Tarifna oznaka

    Opis

    3502

    Albumini (uključujući koncentrate dviju ili više vrsta bjelančevina sirutke, što sadrže više od 80 % bjelančevina sirutke, računano na suhu tvar), albuminate i druge albuminske derivate

    — Albumin od jaja:

    3502 11

    — — sušen:

    3502 11 90

    — — — ostali

    3502 19

    — — ostali:

    2502 19 90

    — — — ostali

    3502 20

    — Mliječni albumin, uključujući koncentrate dvaju ili više vrsta bjelančevina sirutke:

    — — ostali:

    3502 20 91

    — — — sušen (na primjer u listićima, kristalima, pahuljicama, prahu)

    3502 20 99

    — — — ostali

    PRILOG II.

    Za potrebe članka 4. stavka 2. ovoga Sporazuma, carinsko i fiskalno zakonodavstvo Farskih otoka sadrži sljedeće odredbe:

    (a) carinsku tarifu utemeljenu na Harmoniziranom sustavu i u skladu s obvezama Danske u okviru GATT sporazuma;

    (b) oslobođenje od carine za robu s podrijetlom iz Zajednice uz iznimke utvrđene protokolima 2. i 4.;

    (c) sustav neizravnog oporezivanja koji se temelji na sljedećim elementima:

     porez na dodanu vrijednost (PDV) utemeljen na istim načelima kao i porezi koji se u Zajednici primjenjuju uključujući zabranu diskriminacije uvezenih proizvoda, i

     sustav trošarina nametnutih jednako na domaću proizvodnju i uvezenu robu.

    ▼M3

    PROTOCOL 1

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





    Article 1

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

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

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

    Article 2

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

    Article 3

    1.  Where a price decrease in imports of a given fishery product from one Contracting Party is, or is likely to be, seriously detrimental to the production activity concerned in the other Contracting Party, the Contracting Party concerned ay take appropriate measures.

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

    3.  Before taking appropriate measures, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a through examination of the situation with a view to seeking a solution acceptable to the Contracting parties.

    4.  Except in cases of urgency, as described in paragraph 5, the Contracting Party concerned may not take measures until one month has elapsed after the date of notification, unless the Joint Committee procedure is concluded before expiry of the stated time limit.

    5.  Where circumstances require urgent action, the Contracting Party concerned may apply the measures strictly necessary to remedy the situation at the earliest three days after having informed the other Contracting Party.

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

    Article 4

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

    ANNEX

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



    TABLE 1

    CN code

    Description

    Rate of duty

    Tariff quota

    (TQ)

    (1)

    (2)

    (3)

    (4)

    0301

    Live fish:

     
     

    ex 0301 91 90

    – – – Trout of the species Oncorhynchus mykiss

    0

    TQ No 1

    0301 92 00

    – – Eels (Anguilla spp.)

    0

     

    ex 0301 99 11

    – – – – Atlantic salmon (Salmo salar)

    0

     

    0302

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

     
     

    ex 0302 11 90

    – – – Trout of the species Oncorhynchus mykiss

    0

    TQ No 1

    ex 0302 12 00

    – – Atlantic salmon (Salmo salar)

    0

     

    0302 19 00

    – – Other

    0

     

    0302 21 10

    – – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

    0

     

    0302 21 30

    – – – Atlantic (Hippoglossus hippoglossus)

    0

     

    0302 22 00

    – – Palice (Pleuronectes platessa)

    0

     

    0302 23 00

    – – Sole (Solea spp.)

    0

     

    0302 29 10

    – – – Megrim (Lepidorhombus spp.)

    0

     

    0302 29 90

    – – – Other

    0

     

    0302 40

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

     
     

    0302 40 05

    – – From 1 January to 14 February

    0

     

    0302 40 98

    – – From 16 June to 31 December

    0

     

    0302 50 10

    – – Cod of the species Gadus morhua

    0

     

    0302 62 00

    – – – – Haddock (Melanogrammus aeglefinus)

    0

     

    0302 63 00

    – – Coalfish (Pollachius virens)

    0

     

    ex 0302 64 05

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

    0

     

    ex 0302 64 98

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

    0

     

    0302 65

    – – Dogfish and other sharks:

     
     

    0302 65 20

    – – – Dogfish of the species Squalus acanthias

    0

     

    0302 65 50

    – – – Dogfish of the species Scyliorhimus spp.

    0

     

    0302 65 90

    – – – Other

    0

     

    0302 66 00

    – – Eels (Anguilla spp.)

    0

     

    – – – – Redfish (Sebastes spp.):

     
     

    0302 69 31

    – – – – – Of the species Sebastes marinus

    0

     

    ex 0302 69 33

    – – – – – Of the species Sebastes mentella

    0

     

    0302 69 41

    – – – – Whitings (Merlangus merlangus)

    0

     

    0302 69 45

    – – – – Ling (Molva spp.)

    0

     

    ex 0302 69 68

    – – – – Hake of the species Merluccius merluccius

    0

     

    0302 69 81

    – – – – Monkfish (Lophius spp.)

    0

     

    0302 69 85

    – – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

    0

     

    0302 69 99

    – – – – Other

    0

     

    0302 70 00

    – Livers and roes

    0

     

    0303

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

     
     

    ex 0303 21 90

    – – – Trout of the species Oncorbynchus mykiss

    0

    TQ No 1

    ex 0303 22 00

    – – Atlantic salmon (Salmo salar)

    0

     

    0303 29 00

    – – Other

    0

     

    0303 31 10

    – – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

    0

     

    0303 31 30

    – – – Atlantic halibut (Hippoglossus hippoglossus)

    0

     

    0303 32 00

    – – Plaice (Pleuronectes platessa)

    0

     

    0303 33 00

    – – Sole (Solea spp.)

    0

     

    0303 39 10

    – – – Flounder (Platichthys flesus)

    0

     

    0303 39 30

    – – – Fish of the genus Rhombosolea

    0

     

    0303 39 80

    – – – Other

    0

     

    0303 50

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

    0

     

    0303 50 05

    – – From 1 January to 14 February

    0

     

    0303 50 98

    – – From 16 June to 31 December

    0

     

    0303 60 11

    – – Cod of the species Gadus morhua

    0

     

    ▼M7

    0303 72 00

    Haddock (Melanogrammus aeglefinus)

    0

     

    ▼M3

    0303 73 00

    – – Coalfish (Pollachius virens)

    0

     

    ex 0303 74 10

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

    0

     

    ex 0303 74 20

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

     
     

    0303 75

    – – Dogfish and other sharks:

     
     

    0303 75 20

    – – – Of the species Squalus acanthias

    0

     

    0303 75 50

    – – – Of the species Scyliorhinus spp.

    0

     

    0303 75 90

    – – – Other

     
     

    0303 79

    – – Other:

     
     

    – – – Redfish (Sebastes spp.):

     
     

    0303 79 35

    – – – – – Redfish of the species Sebastes marinus

    0

     

    ex 0303 79 37

    – – – – – Redfish of the species Sebastes mentella

    0

     

    0303 79 45

    – – – – Whiting (Merlangus merlangus)

    0

     

    0303 79 51

    – – – – Ling (Molva spp.)

    0

     

    0303 79 81

    – – – – Monkfish (Lophius spp.)

    0

     

    0303 79 83

    – – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

    0

     

    0303 79 96

    – – – – Other

    0

     

    0303 80

    – Livers and roes

    0

     

    0303 80 90

    – – Other

    0

     

    0304

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

     
     

    0304 10

    – Fresh or chilled:

     
     

    – – Fillets:

     
     

    – – – Of freshwater fish:

     
     

    ex 0304 10 11

    – – – – Of trout of the species Oncorhynchus mykiss

    0

    TQ No 1

    ex 0304 10 13

    – – – – Of Atlantic salmon (Salmo salar)

    0

     

    – – – Other

     
     

    ex 0304 10 31

    – – – – Of cod of the species Gadus morhua

    0

     

    0304 10 33

    – – – – Of coalfish (Pollachius virens)

    0

     

    0304 10 35

    – – – – Of redfish (Sebastes spp.)

    0

     

    0304 10 38

    – – – – Other

     
     

    – – Other fish meat (whether or not minced):

     
     

    0304 10 91

    – – – Of freshwater fish

    0

     

    – – – Other:

     
     

    – – – – Flaps of herring:

     
     

    0304 10 94

    – – – – – From 1 January to 14 February

    0

     

    0304 10 96

    – – – – – From 16 June to 31 December

    0

     

    0304 10 98

    – – – – Other

    0

     

    0304 20

    – Frozen fillets:

     
     

    – – Of freshwater fish:

     
     

    ex 0304 20 11

    – – – Of trout of the species Oncorhynchus mykiss

    0

    TQ No 1

    ex 0304 20 13

    – – – Of Atlantic salmon (Salmon salar)

    0

     

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

     
     

    ex 0304 20 29

    – – – Of cod of the species Gadus morhua

    0

     

    0304 20 31

    – – Of coalfish (Pollachius virens)

    0

     

    0304 20 33

    – – Of haddock (Melanogrammus aeglefinus)

    0

     

    – – Of redfish (Sebastes spp.)

     
     

    0304 20 35

    – – – Of the species Sebastes marinus

    0

     

    ex 0304 20 37

    – – – Of the species Sebastes mentella

    0

     

    0304 20 41

    – – Of Whiting (Merlangus merlangus)

    0

     

    0304 20 43

    – – Of ling (Molva spp.)

    0

     

    ex 0304 20 53

    – – – Of mackerel of the species Scomber scombrus

    0

     

    0304 20 71

    – – Of plaice (Pleuronectes platessa)

    0

     

    0304 20 75

    – – Of herring (Clupea harengus, Clupea pallasii)

    0

     

    0304 20 96

    – – Other

     
     

    – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

     
     

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

    0

     

    0304 90

    – Other:

     
     

    0304 90 05

    – – Surimi

    0

     

    – – Other:

     
     

    ex 0304 90 10

    – – – Of freshwater fish:

     
     

    – – – – Of trout of the species Oncorhynchus mykiss

    0

    TQ No 1

    – – – – Of Atlantic salmon (Salmo salar)

    0

     

    – – – Other:

     
     

    – – – – Of herring (Clupea harengus, Clupea pallasii):

     
     

    0304 90 20

    – – – – – From 1 January to 14 February

    0

     

    0304 90 27

    – – – – – From 16 June to 31 December

    0

     

    0304 90 38

    – – – – – Of cod of the species Gadus morhua

    0

     

    0304 90 41

    – – – – Of coalfish (Pollachius virens)

    0

     

    0304 90 45

    – – – – Of haddock (Melanogrammus aeglefinus)

    0

     

    0304 90 57

    – – – – Of monkfish (Lophius spp.)

    0

     

    0304 90 59

    – – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

    0

     

    0304 90 97

    – – – – Other

    0

     

    0305

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

     
     

    0305 10 00

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

    0

     

    0305 20 00

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

    0

     

    0305 30

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

     
     

    ex 0305 30 19

    – – – Of cod of the species Gadus morhua

    0

     

    ex 0305 30 30

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

    0

     

    0305 30 50

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

    0

     

    0305 30 90

    – – Other

    0

     

    ex 0305 41 00

    – Smoked fish, including fillets:

     
     

    ex 0305 42 00

    – – Atlantic salmon (Salmo salar)

    0

     

    0305 42 00

    – – Herrings (Clupea harengus, Clupea pallasii)

    0

     

    0305 49 10

    – – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

    0

     

    0305 49 20

    – – – Atlantic halibut (Hippoglossus hippoglossus)

    0

     

    ex 0305 49 30

    – – – Mackerel of the species Scomber scombrus)

    0

     

    ex 0305 49 45

    – – – Trout of the species Onocorhynchus mykiss

    0

     

    0305 49 50

    – – – Eels (Anguilla spp.)

    0

     

    0305 49 80

    – – – Other

    0

     

    – Dried fish, whether or not salted but not smoked:

     
     

    ex 0305 51 10

    – – – Cod of the species Gadus morhua, dried, unsalted

    0

     

    ex 0305 51 90

    – – – Cod of the spcies Gadus morhua, dried, salted

    0

     

    ▼M9

    0305 59

    – – Other:

     
     

    0305 59 80

    – – – Other:

     
     

    ex 0305 59 80

    – – – – Coalfish (Pollachius virens)

    0

    TQ No 5

    ▼M3

    ex 0305 59 90

    – – – Other:

     
     

    – – – – Of ling (Molva molva)

    0

     

    – – – – Of blue ling (Molva dipterygia dipterygia)

    0

     

    – – – – Of tusk (Brosme brosme)

    0

     

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

     
     

    0305 61 00

    – – Herrings (Clupea harengus, Clupea pallasii)

    0

     

    ex 0305 62 00

    – – Cod of the species Gadus morhua

    0

     

    0305 69

    – – Other:

     
     

    0305 69 90

    – – – Other

    0

     

    0306

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

     
     

    – Frozen:

     
     

    0306 13

    – – Shrimps and prawns:

     
     

    0306 13 10

    – – – Of the family Pandalidae

    0

     

    0306 13 40

    – – – Deepwater rose shrimps (Parapenaeus longirostris)

    0

     

    0306 13 50

    – – – Shrimps of the genus Penaeus

    0

     

    0306 13 80

    – – – Other

    0

     

    ▼M9

    0306 14

    – – Crabs:

     
     

    0306 14 90

    – – – Other:

     
     

    ex 0306 14 90

    – – – – Crabs of the species Geryon affinis

    0

    TQ No 6

    ▼M3

    0306 19 30

    – – – Norway lobsters (Nephrops norvegicus)

    0

     

    – Not frozen:

     
     

    0306 29 30

    – – – Norway lobsters (Nephrops norvegicus)

    0

     

    0307

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

     
     

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

     
     

    0307 21 00

    – – Live, fresh or chilled

    0

     

    0307 29

    – – Other:

     
     

    0307 29 10

    – – – Common scallop (Pecten maximus), frozen

    0

     

    0307 29 90

    – – – Other

    0

     

    ▼M9

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

     
     

    0307 91 00

    – – Live, fresh or chilled:

     
     

    ex 0307 91 00

    – – – Common whelk (Buccinum undatum)

    0

    TQ No 7

    0307 99

    – – Other:

     
     

    – – – Frozen:

     
     

    0307 99 18

    – – – – Other:

     
     

    ex 0307 99 18

    – – – – – Common whelk (Buccinum undatum)

    0

    TQ No 7

    ▼M3

    1604

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

     
     

    – Fish, whole or in pieces, but not minced:

     
     

    ex 1604 11 00

    – – Atlantic salmon (Salmo salar)

    0

    TQ No 2

    1604 12

    – – Herrings:

     
     

    – – – Other:

     
     

    1604 12 91

    – – – – In airtight containers

    0

     

    1604 12 99

    – – – – Other

    0

     

    1604 19

    – – Other:

     
     

    ex 1604 19 10

    – – – Trout of the species Oncorhynchus mykiss

    0

    TQ No 2

    1604 19 91

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

    0

     

    – – – – Other:

     
     

    1604 19 92

    – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    0

    TQ No 3

    1604 19 93

    – – – – – Coalfish (Pollachius virens)

    0

    TQ No 3

    1604 19 94

    – – – – – Hake (Merluccius spp., Urophycis spp.)

    0

    TQ No 3

    1604 19 95

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

    0

    TQ No 3

    1604 19 98

    – – – – – Other

    0

    TQ No 3

    1604 20

    – Other prepared or preserved fish:

     
     

    1604 20 05

    – – Preparations of surimi

    0

    TQ No 3

    – – Other:

     
     

    ex 1604 20 10

    – – – Of Atlantic salmon (Salmo salar)

    0

    TQ No 2

    ex 1604 20 30

    – – – Of Trout of the species Oncorhynchus mykiss

    0

    TQ No 2

    1604 20 90

    – – – Of other fish:

     
     

    – – – – Other than of herring

    0

    TQ No 3

    1605

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

     
     

    1605 20

    – Shrimps and prawns:

     
     

    1605 20 10

    – – In airtight containers

    0

    TQ No 4

    – – Other:

     
     

    1605 20 91

    – – – In immediate packings of a net content not exceeding 2 kg

    0

    TQ No 4

    1605 20 99

    – – – Other

    0

    TQ No 4

    ex 1605 40 00

    – Norway lobsters (Nephrops norvegicus)

    0

    TQ No 4

    ▼M9

    1605 90

    – Other

     
     

    – – Molluscs:

     
     

    1605 90 30

    – – – Other:

     
     

    ex 1605 90 30

    – – – – Common whelk (Buccinum undatum)

    0

    TQ No 7

    ▼M3

    2301

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

     
     

    2301 20 00

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

    0

     



    TABLE II

    CN code

    Description

    Rate of duty

    Tariff quota

    (TQ)

    (1)

    (2)

    (3)

    (4)

    0301

    Live fish:

     

    TQ No 1  (1)

    700

    ex 0301 91 90

    – – – Trout of the species Oncorhynchus mykiss

    0

    0302

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

     

    ex 0302 11 90

    – – – Trout of the species Oncorhynchus mykiss

    0

    0303

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

     

    ex 0303 21 90

    – – – Trout of the species Oncorhynchus mykiss

    0

    0304

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

     

    0304 10

    – Fresh or chilled:

     

    – – Fillets:

     

    ex 0304 10 11

    – – – – Of trout of the species Oncorhynchus mykiss

    0

    0304 20

    – Frozen fillets:

     

    ex 0304 20 11

    – – – Of trout of the species Oncorhynchus mykiss

    0

    0304 90

    – Other:

     

    ex 0304 90 10

    – – – Of trout of the species Oncorhynchus mykiss

    0

    ▼M9

    0305

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

     
     

    – Dried fish, whether or not salted but not smoked:

     
     

    0305 59

    – – Other:

     
     

    0305 59 80

    – – – Other:

     
     

    ex 0305 59 80

    – – – – Coalfish (Pollachius virens)

    0

    TQ No 5 (3)

    750

    0306

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

     
     

    – Frozen:

     
     

    0306 14

    – – Crabs:

     
     

    0306 14 90

    – – – Other:

     
     

    ex 0306 14 90

    – – – – Crabs of the species Geryon affinis

    0

    TQ No 6 (3)

    750

    0307

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

     
     

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

     
     

    0307 91 00

    – – Live, fresh or chilled:

     
     

    ex 0307 91 00

    – – – Common whelk (Buccinum undatum)

    0

    TQ No 7 (3)

    1 200

    0307 99

    – – Other:

     
     

    – – – Frozen:

     
     

    0307 99 18

    – – – – Other:

     
     

    ex 0307 99 18

    – – – – – Common whelk (Buccinum undatum)

    0

    TQ No 7 (3)

    1 200

    ▼M3

    1604

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

     

    TQ No 2

    400

    – Fish, whole or in pieces, but not minced:

     

    ex 1604 11 00

    – – Atlantic salmon (Salmo salar)

    0

    1604 19

    – – Other:

     

    ex 1604 19 10

    – – – Trout of the species Oncorhynchus mykiss

    0

    1604 20

    – Other prepared or preserved fish:

     

    – – Other:

     

    ex 1604 20 10

    – – – Of Atlantic salmon (Salmo salar)

    0

    ex 1604 20 30

    – – – Of trout of the species Oncorhynchus mykiss

    0

    1604

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

     

    TQ No 3

    1 200

    – Fish, whole or in pieces, but not minced:

     

    1604 19 92

    – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    0

    1604 19 93

    – – – – – Coalfish (Pollachius virens)

    0

    1604 19 94

    – – – – – Hake (Merluccius spp., Urophycis spp.)

    0

    1604 19 95

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

    0

    1604 19 98

    – – – – – Other

    0

    1604 20

    – Other prepared or preserved fish:

     

    1604 20 05

    – – Preparations of surimi

    0

    – – Other

     

    ex 1604 20 90

    – – – Of other fish:

     

    – – – – Other than of herring

    0

    ▼M7

    1605

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

     

    TQ No 4 (2)

    4 000

    1605 20

    - Shrimps and prawns:

     
     

    1605 20 10

    - - In airtight containers

    0

     
     

    - - Other:

     
     

    1605 20 91

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

    0

     

    1605 20 99

    – – – Other

    0

     

    ex 1605 40 00

    - Norway lobsters (Nephrops norvegicus)

    0

     

    ▼M9

    1605 90

    – Other

     
     

    – – Molluscs:

     
     

    1605 90 30

    – – – Other:

     
     

    ex 1605 90 30

    – – – – Common whelk (Buccinum undatum)

    0

    TQ No 7 (3)

    1 200

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

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

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

    ▼B

    PROTOKOL 2

    o carinskom tretmanu i pravilima za određene proizvode dobivene preradom poljoprivrednih proizvoda



    Članak 1.

    Vodeći računa o razlikama u troškovima poljoprivrednih proizvoda uključenih u robu navedenu u tablici priloženoj ovom Protokolu, ovaj Sporazum ne isključuje:

    i. obračunavanje poljoprivredne komponente ili utvrđenog iznosa ili primjenu kompenzacijskih mjera za unutarnje cijene;

    ii. primjenu usvojenih mjera kod izvoza.

    Članak 2.

    Zajednica primjenjuje uvozne carine s podrijetlom iz Farskih otoka kako je navedeno u tablici priloženoj ovom Protokolu.

    Članak 3.

    Farski otoci ukidaju uz iznimku proizvoda navedenih u Protokolu 4. članku 2. carine i davanja kod uvoza prerađenih poljoprivrednih proizvoda s podrijetlom iz Zajednice.

    U slučaju da Farski otoci uvedu mjere za prerađene poljoprivredne proizvode iz članka 1. ovog Protokola, o tome će pravovremeno izvijestiti Zajednicu.



    Tablica

    EUROPSKA ZAJEDNICA

    Tarifna oznaka

    Opis

    Carinska stopa (1)

    0403

    Mlaćenica, kiselo mlijeko i vrhnje, jogurt, kefir i ostalo fermentirano ili zakiseljeno mlijeko i vrhnje, koncentrirani ili nekoncentrirani, s dodanim ili bez dodanog šećera ili drugih sladila, aromatizirani ili s dodanim voćem, orašastim plodovima ili kakaom:

     

    0403 10

    — Jogurt:

     

    0403 10 51 do 0403 10 99

    — — aromatiziran ili s dodanim voćem, orašastim plodovima ili kakaom

    EA

    0403 90

    — Ostalo:

     

    0403 90 71 do 0403 90 99

    — — aromatiziran ili s dodanim voćem, orašastim plodovima ili kakaom

    EA

    0710

    Povrće (nekuhano ili kuhano u pari ili vodi), smrznuto

     

    0710 40

    — Slatki kukuruz

    EA

    0711

    Povrće privremeno konzervirano (npr. sumpornim dioksidom, u slanoj vodi, u sumpornoj vodi ili drugim otopinama za konzerviranje), ali u stanju neprikladnom za neposrednu prehranu:

     

    0711 90

    — Ostalo povrće; mješavine povrća:

     

    — — povrće:

     

    0711 90 30

    — — — slatki kukuruz

    EA

    1702

    Ostali šećeri, uključujući kemijski čistu laktozu, maltozu, glukozu i fruktozu, u krutom stanju; šećerni sirupi bez dodanih aroma ili tvari za bojenje; umjetni med, miješan ili ne s prirodnim medom; karamel:

     

    1702 50

    — Kemijski čista fruktoza

    Slobodno

    1702 90

    — Ostalo, uključujući invertni šećer

     

    1702 90 10

    — — kemijski čista maltoza

    Slobodno

    1704

    Slastice od šećera (uključujući bijelu čokoladu), bez kakaa:

     

    1704 10

    — žvakaće gume, uključujući i prevučene šećerom:

    EA maksimum

    1704 90

    — Ostalo:

     

    1704 90 10

    — — ekstrakt slatkog korijena s masenim udjelom saharoze većim od 10 %, ali bez drugih dodataka

    Slobodno

    1704 90 10

    — — bijela čokolada

    EA maksimum +

    AD S/Z

    1704 90 51 do 1704 90 99

    — — ostalo:

    EA maksimum

    + AD S/Z

    1806

    Čokolada i ostali prehrambeni proizvodi što sadrže kakao:

     

    1806 10

    — Kakao prah, s dodanim šećerom ili drugim sladilima:

    EA

    1806 20

    — Ostali proizvodi u blokovima, pločama ili šipkama mase veće od 2 kg ili u tekućem stanju, pasti, prahu, granulama ili u drugim oblicima u rasutom stanju, u posudama ili pakiranjima većima od 2 kg:

     

    1806 20 10

    — — s masenim udjelom kakao maslaca ili mješavine kakao maslaca i mliječne masti 31 % ili većim

    EA maksimum

    + AD S/Z

    1806 20 30

    — — s ukupnim masenim udjelom mješavine kakao maslaca i mliječne masti 25 % ili većim, ali manjim od 31 %

    EA maksimum

    + AD S/Z

    — — ostali:

     

    1806 20 50

    — — — s masenim udjelom kakao maslaca 18 % ili većim

    EA maksimum

    + AD S/Z

    1806 20 70

    — — — čokoladno mlijeko u prahu

    EA

    1806 20 95

    — — — ostalo

    EA maksimum

    + AD S/Z

    — Ostalo, u blokovima, pločama ili šipkama:

     

    1806 31 00

    — — punjeni:

    EA maksimum

    + AD S/Z

    1806 32

    — — nepunjeni:

    EA maksimum

    + AD S/Z

    1806 90

    — Ostalo:

     

    1806 90 11 do 1806 90 39

    — — čokolada i čokoladni proizvodi

    EA maksimum

    + AD S/Z

    1806 90 50

    — — slastice od šećera i od drugih sladila, što sadrže kakao

    EA maksimum

    + AD S/Z

    1806 90 60

    — — namazi što sadrže kakao

    EA maksimum

    + AD S/Z

    1806 90 70

    — — pripravci što sadrže kakao, namijenjeni za pripravu pića

    EA maksimum

    + AD S/Z

    1806 90 90

    — — ostalo

    EA maksimum

    + AD S/Z

    1901

    Sladni ekstrakt; prehrambeni proizvodi od brašna, prekrupe, krupice, škroba ili sladnog ekstrakta, što ne sadrže kakao ili što sadrže manje od 40 % masenog udjela kakaa računano na potpuno odmašćenu osnovu, što nisu spomenuti niti uključeni na drugom mjestu; prehrambeni proizvodi od robe iz tarifnog brojeva 0401 do 0404 što ne sadrže kakao ili što ne sadrže manje od 5 % masenog udjela kakaa računano na potpuno odmašćenu osnovu, što nisu spomenuti niti uključeni na drugom mjestu

    EA

    1902

    Tjestenina, neovisno je li kuhana ili punjena (mesom ili drugim tvarima) ili drukčije pripremljena ili nije, kao što su špageti, makaroni, rezanci, lazanje, njoki, ravioli, kaneloni; kuskus, pripremljeni ili nepripremljeni:

     

    — Tjestenina nekuhana, i nepunjena niti drukčije pripremljena:

     

    1902 11

    — — s jajima

    EA

    1902 19

    — — ostalo:

    EA

    1902 20

    — Tjestenina punjena, kuhana ili nekuhana ili drukčije pripremljena:

     

    1902 20 91 do 1902 20 99

    — — ostala

    EA

    1902 30

    — Ostala tjestenina

    EA

    1902 40

    — Kuskus

    EA

    1903

    Tapioka i nadomjesci tapioke, pripremljeni od škroba, u obliku pahuljica, zrnaca, kuglica ili u sličnim oblicima

    EA

    1904

    Prehrambeni proizvodi dobiveni bubrenjem ili prženjem žitarica (npr. kukuruzne pahuljice); žitarice (osim kukuruza) u zrnu ili u obliku pahuljica ili drukčije obrađenih zrna (osim brašna, prekrupe i krupice), prethodno kuhane ili drukčije pripremljene, što nisu spomenute niti uključene na drugom mjestu

    EA

    1905

    Kruh, pecivo, kolači, keksi i ostali pekarski proizvodi sa sadržajem kakaa ili bez kakaa; hostije, prazne kapsule za farmaceutske proizvode, oblate, rižin papir i slični proizvodi:

     

    1905 10

    — Hruskavi kruh (krisp)

    EA maksimum 24 %

    + AD F/M

    1905 20

    — Medenjaci začinjeni ingverom (đumbirom) i slično:

    EA

    1905 30

    — Slatki keksi (piškoti), vafli i oblate

    EA maksimum 35 %

    + AD S/Z

    1905 40

    — Dvopek, tost-kruh i slični tost proizvodi

    EA

    1905 90

    — Ostalo:

     

    1905 90 10

    — — kruh bez kvasca (maces)

    EA maksimum 20 %

    + AD F/M

    1905 90 20

    — — hostije, prazne kapsule za farmaceutske proizvode, oblate za pečaćenje, rižin papir i slični proizvodi

    EA

    1905 90

    — — ostalo:

     

    1905 90 30

    — — — kruh, što ne sadrži med, jaja, sir ili voće, i s masenim udjelom u suhom stanju ne većim od 5 % sećera i ne većim udjelom od 5 % masti

    EA

    1905 90 40

    — — — vafli i oblate sa sadržajem vode većim od 10 % mase

    EA maksimum

    + AD F/M

    1905 90 45

    — — — keksi

    EA maksimum

    + AD F/M

    1905 90 55

    — — — proizvodi dobiveni ekstruzijom ili ekspandiranjem, začinjeni ili soljeni

    EA maksimum

    + AD F/M

    — — — ostalo:

     

    1905 90 60

    — — — — s dodanim sladilima

    EA maksimum

    + AD S/Z

    1905 90 90

    — — — — ostalo

    EA maksimum

    + AD F/M

    2001

    Povrće, voće, orašasti plodovi i ostali jestivi dijelovi biljaka, pripremljeni ili konzervirani u octu ili octenoj kiselini

     

    2001 90

    — Ostalo

     

    2001 90 30

    — — slatki kukuruz (Zea mays var. saccharata)

    EA

    2004

    Ostalo povrće, pripremljeno ili konzervirano na drugi način osim u octu ili octenoj kiselini, smrznuto, osim proizvoda iz tarifnog broja 2006

     

    2004 10

    — Krumpir:

     

    — — ostalo:

     

    2004 10 91

    — — — u obliku brašna, prekrupe ili pahuljica

    EA

    2004 90

    — Ostalo povrće i mješavine od povrća:

     

    2004 90 10

    — — Slatki kukuruz (Zea mays var. saccharata)

    EA

    2005

    Ostalo povrće, pripremljeno ili konzervirano na drugi način osim u octu ili octenoj kiselini, nesmrznuto osim proizvoda iz tarifnog broja 2006:

     

    2005 20

    — Krumpir:

     

    2005 20 10

    — — u obliku brašna, prekrupe ili pahuljica

    EA

    2005 80

    — Slatki kukuruz (Zea mays var. saccharata)

    EA

    2008

    Voće, orašasti plodovi i ostali jestivi dijelovi biljaka, drukčije pripremljeni ili konzervirani, uključujući s dodanim šećerom ili drugim sladilima ili alkoholom, što nisu spomenuti niti uključeni na drugom mjestu

     

    — ostalo, uključujući mješavine, osim onih iz podbroja 2008 19 :

     

    2008 99

    — — ostalo:

     

    — — — bez dodanog alkohola:

     

    — — — — bez dodatnog šećera:

     

    2008 99 85

    — — — — — kukuruz, osim slatkog kukuruza (Zea mays var. saccharata)

    EA

    2101

    Ekstrakti, esencije i koncentrati, od kave, čaja ili maté čaja i pripravci na osnovi tih proizvoda ili na osnovi kave, čaja ili maté čaja; pržena cikorija i drugi prženi nadomjesci kave i ekstrakti, esencije i koncentrati tih proizvoda:

     

    — ekstrakti, esencije i koncentrati od kave, i pripravci na osnovi tih ekstrakata, esencija ili koncentrata ili na osnovi kave:

     

    2101 12

    — — pripravci na osnovi tih ekstrakata, esencija ili koncentrata ili na osnovi kave:

     

    2101 12 98

    — — — ostali

    EA

    2101 20

    — ekstrakti, esencije i koncentrati, od čaja ili maté čaja, i pripravci na osnovi tih ekstrakata, esencija ili koncentrata ili na osnovi čaja ili maté čaja:

     

    — pripravci:

     

    2101 20 98

    — — — ostalo

    EA

    2101 30

    — pržena cikorija i ostali prženi nadomjesci kave i ekstrakti, esencije i koncentrati tih proizvoda:

     

    — pržena cikorija i ostali prženi nadomjesci kave:

     

    2101 30 19

    — — — ostalo

    EA

    — — ekstrakti, esencije i koncentrati pržene cikorije i ostalih prženih nadomjestaka kave:

     

    2101 30 99

    — — — ostalo

    EA

    2102

    Kvasci (aktivni ili neaktivni); ostali jednostanični mikroorganizmi, mrtvi (osim cjepiva iz tarifnog broja 3002); pripremljeni prašci za peciva:

     

    2102 10

    — Aktivni kvasci:

     

    2102 10 31 do 2102 10 39

    — — pekarski kvasac:

    EA

    2102 20

    — Neaktivni kvasci; ostali jednostanični mikroorganizmi, mrtvi:

     

    2102 20 11 do 2102 20 19

    — — neaktivni kvasci:

    Slobodno

    2103

    Umaci i pripravci za umake; miješani začini i miješana začinska sredstva; brašno i krupica od gorušice i pripremljena gorušica (senf):

     

    2103 10

    — umak od soje

    Slobodno

    2103 20

    — ketchup i ostali umaci od rajčice

    Slobodno

    2103 90

    — Ostalo:

    Slobodno

    2104

    Juhe, uključujući i mesne i pripravke za njih; homogenizirani složeni prehrambeni proizvodi:

     

    2104 10

    — juhe, uključujući mesne i pripravke za njih:

    Slobodno

    2105

    Sladoled i ostali jestivi ledeni proizvodi, s dodatkom kakaa ili bez kakaa

    EA maksimum

    + AD S/Z

    2106

    Prehrambeni proizvodi što nisu spomenuti niti uključeni na drugom mjestu

     

    2106 10

    — Koncentrati bjelančevina i teksturirane bjelančevinaste tvari:

     

    2106 10 80

    — — ostalo

    EA

    2106 90

    — Ostalo:

     

    2106 90 10

    — — fondue od sira

    EA maksimum

    25 EKU/100 kg/neto

    — ostalo

     

    ex 2106 90 92

    — — — bez sadržaja mliječnih masti, saharoze, izuglukoze, glukoze ili škroba, ili s masenim udjelom manjim od 1,5 % mliječne masti, 5 % saharoze ili izuglukoze, 5 % glukoze ili škroba

     

    — — — — hidrolizati bjelančevina; autolizati kvasca

    Slobodno

    2106 90 98

    — — — ostalo

    EA

    2202

    Vode, uključujući mineralne vode i gazirane vode, s dodanim šećerom ili drugim sladilima ili aromama i ostala bezalkoholna pića, osim sokova voća ili povrća iz tarifnog broja 2009:

     

    2202 10

    — Vode, uključujući mineralne vode ili gazirane vode, s dodanim šećerom ili drugim sladilima ili aromama

    Slobodno

    2202 90

    — Ostalo:

     

    ex 2202 90 10

    — — što ne sadrže proizvode iz tarifnih brojeva 0401 do 0404 ili masti dobivene od proizvoda iz tarifnih brojeva 0401 do 0404

     

    — — — što sadrži šećer (saharozu ili invertni šećer)

    Slobodno

    2202 90 91 do 2202 90 99

    — — ostalo

    EA

    2203

    Pivo dobiveno iz slada

    Slobodno

    2205

    Vermut i ostala vina od svježega grožđa, aromatizirani biljem ili aromatskim tvarima

    SSlobodno

    2208

    Nedenaturirani etilni alkohol s volumnim udjelom alkohola manjim od 80 %; rakije, likeri i ostala alkoholna pića; alkoholni pripravci te vrste korišteni za proizvodnju alkoholnih pića

     

    2208 90

    — ostalo:

     

    — — ostala destilirana pića i ostala alkoholna pića u posudama obujma:

     

    — — — 2 litre ili manje:

     

    ex 2208 90 69

    — — — — ostala alkoholna pića

     

    — — — — — koja sadrže jaja ili žumanjke i/ili šećer (saharoza ili invertni šećer)

    1 EKU/% vol/hl

    + 6 EKU/hl

    — — — više od 2 litre:

     

    ex 2208 90 78

    — — — — ostala alkoholna pića

     

    — — — — — koja sadrže jaja ili žumanjke i/ili šećer (saharoza ili invertni šećer)

    1 EKU/% vol/hl

    2905

    Aciklični alkoholi i njihovi halogeni-, sulfo-, nitro- i nitrazo derivati

     

    — ostali višehidroksilni alkoholi:

     

    2905 43

    — — manitol

    EA

    2905 44

    — — D-glucitol (sorbitol):

    EA

    2915

    Zasićene acikličke monokarboksilne kiseline i njihovi anhidridi, halogenidi, peroksidi i perokiseline; njihovi halogeni, sulfo-, nitro- i nitrozo derivati

     

    — mravlja kiselina, njene soli i esteri:

     

    ex 2915 13

    — — esteri mravlje kiseline

     

    — — — esteri manitola i esteri sorbitola

    Slobodno

    — Esteri octene kiseline:

     

    2915 39

    — — ostalo:

     

    ex 2915 39 90

    — — — ostalo

     

    — — — esteri manitola i esteri sorbitola

    Slobodno

    ex 2915 90

    — ostalo

     

    — — esteri manitola i esteri sorbitola

     

    2916

    Nezasićene acikličke monokarboksilne kiseline, cikličke monokarboksilne kiseline, njihovi anhidridi, halogenidi, peroksidi i perkiselina; njihovi halogeni, sulfo-, nitro- i nitrozo derivati

     

    — Nezasićene acikličke monokarboksilne kiseline, njihovi anhidridi, halogenidi, peroksidi, perkiseline i njihovi derivati:

     

    2916 19

    — — ostalo:

     

    ex 2916 19 80

    — — — ostalo:

     

    — — — — esteri manitola i esteri sorbitola

    Slobodno

    2917

    Polikarboksilne kiseline, njihovi anhidridi, halogenidi, peroksidi i perkiseline; njihovi halogenizirani sulfo-, nitro- i nitrozo derivati

     

    — acikličke polikarboksilne kiseline, njihovi anhidridi, halogenidi, peroksidi, perkiseline i njihovi derivati:

     

    2917 19

    — — ostalo:

     

    ex 2917 19 90

    — — — ostalo

     

    — — — — itakonska kiselina, njene soli i esteri

    Slobodno

    2918

    Karboksilne kiseline s dodatnom kisikovom funkcijom i njihovi anhidridi, halogenidi, peroksidi i perkiseline; njihovi halogeni, sulfo-, nitro- i nitrozo- derivati

     

    — karboksilne kiseline s alkoholnom skupinom ali bez druge kisikove skupine, njihovi anhidridi, halogenidi, peroksidi, perkiseline i njihovi derivati:

     

    2918 11

    — — mliječna kiselina, njezine soli i esteri

    Slobodno

    2918 14

    — — limunska kiselina

    Slobodno

    2918 15

    — — soli i esteri limunske kiseline

    Slobodno

    2918 19

    — — ostalo:

     

    ex 2918 19 80

    — — — ostalo:

     

    — — — — glicerinska kiselina, glikolna kiselina, šećerna kiselina, izošećerna kiselina, hepta šećerna kiselina, njihove soli i esteri

    Slobodno

    2932

    Heterociklički spojevi samo s hetero-atomom ili heteroatomima kisika

     

    — Spojevi što imaju nekondenziran furanov prsten u strukturi (hidrogenirani ili ne):

     

    ex 2932 19

    — — ostalo:

     

    — — — bezvodni spojevi manitola i sorbitola, osim maltola i izomaltola

    Slobodno

    2932 99

    — ostalo:

     

    ex 2932 99 70

    — — ostali ciklički acetali i interni poluacetali, sa ili bez drugih kisikovih skupina, i njihovi halogenizirani sulfo-, nitro- i nitrozo derivati

     

    — — — α-metil glukozid

    Slobodno

    ex 2932 99 90

    — — ostalo:

     

    — — — bezvodni spojevi manitola i sorbitola, osim maltola i izomaltola

    Slobodno

    2940

    Šećeri, kemijski čisti, osim saharoze, laktoze, maltoze, glukoze i fruktoze; šećerni eteri i šećerni esteri, i njihove soli, osim spojeva iz tarifnih brojeva 2937, 2938 ili 2939

     

    2940 00 90

    — ostalo

    Slobodno

    2941

    Antibiotici

     

    2941 10

    — Penicilini i njihovi derivati sa strukturom penicilinske kiseline; njihove soli

    Slobodno

    3001

    Žlijezde i drugi organi za organoterapijsku uporabu, sušeni, uključujući i one u prahu; ekstrakti od žlijezda ili od drugih organa ili od njihovih izlučevina za organoterapijsku uporabu; heparin i njegove soli; druge ljudske ili životinjske tvari pripremljene za terapijsku ili profilaktičnu uporabu, koje nisu spomenute niti uključene na drugom mjestu:

     

    3001 90

    — Ostalo:

     

    — — ostalo

     

    3001 90 91

    — — — heparin i njegove soli

    Slobodno

    3501

    Kazein, kazeinati i drugi derivati kazeina; kazeinska ljepila:

     

    3501 10

    — Kazein:

     

    3501 10 10

    — — za proizvodnju regeniranih tekstilnih vlakana (2)

    Slobodno

    3501 10 50

    — — za industrijsku uporabu, osim za proizvodnju prehrambenih proizvoda za ljude i životinje (2)

    Slobodno

    3501 10 90

    — — ostali

    Slobodno

    3501 90

    — Ostali

    Slobodno

    3505

    Dekstrini i drugi modificirani škrobovi (npr. preželatinirani i esterificirani škrobovi); ljepila na osnovi škrobova ili na osnovi dekstrina ili drugih modificiranih škrobova

     

    3505 10

    — Dekstrini i ostali modificirani škrobovi:

     

    3505 10 10

    — — dekstrini

    EA

    — — ostali modificirani škrobovi:

     

    3505 10 50

    — — — škrobovi, esterificirani ili eterificirani

    Slobodno

    3505 10 90

    — — — ostalo

    EA

    3505 20

    — Ljepila

    EA maksimum

    3506

    Pripremljena ljepila i druga pripremljena sredstva za lijepljenje, koja nisu spomenuta niti uključena na drugom mjestu; proizvodi prikladni za uporabu kao ljepila ili sredstva za lijepljenje, pripremljeni u pakiranja za pojedinačnu prodaju kao ljepila ili sredstva za lijepljenje, u pakiranjima neto mase ne veće od 1 kg:

     

    ex 3506 10 00

    — Proizvodi prikladni za uporabu kao ljepila ili sredstva za lijepljenje, pripremljeni u pakiranja za pojedinačnu prodaju kao ljepila ili sredstva za lijepljenje, neto mase ne veće od 1 kg

     

    — — na osnovi emulzije natrijeva silikata ili emulzije smola

    Slobodno

    — Ostalo:

     

    ex 3506 99 00

    — — Ostalo:

     

    — — — na osnovi emulzije natrijeva silikata ili emulzije smola

    Slobodno

    3809

    Sredstva za doradu, nosači bojila, sredstva za ubrzavanje bojenja i učvršćivanje bojila i drugi proizvodi i pripravci (npr. sredstva za apreturu i nagrizanje), što se rabe u tekstilnoj, papirnoj, kožarskoj i sličnim industrijama, koja nisu spomenuti ili uključeni na drugom mjestu:

     

    3809 10

    — Na osnovi škrobnih tvari:

    EA maksimum

    — Ostalo:

     

    ex 3809 91

    — — koji se upotrebljavaju u tekstilnoj ili sličnim industrijama

     

    — — — koji sadrže škrob ili proizvode nastale iz škroba

    Slobodno

    ex 3809 92

    — — koje se upotrebljavaju u papirnoj ili sličnim industrijama

     

    — — — koji sadrže škrob ili proizvode nastale iz škroba

    Slobodno

    ex 3809 93

    — — koji se upotrebljavaju u kožarskoj ili sličnim industrijama

     

    — — — koji sadrže škrob ili proizvode nastale iz škroba

    Slobodno

    3823

    Industrijske monokarbonske masne kiseline; kisela ulja od rafinacije; industrijski masni alkoholi

     

    — Industrijske monokarbonske masne kiseline; kisela ulja od rafinacije:

     

    3823 13

    — — masne kiseline talovog ulja

    Slobodno

    3824

    Pripremljena vezivna sredstva za ljevaoničke kalupe ili ljevaoničke jezgre; kemijski proizvodi i pripravci kemijske i srodnih industrija (uključujući i one što se sastoje od smjese prirodnih proizvoda), koji nisu spomenuti niti uključeni na drugom mjestu

     

    ex 3824 10

    — Pripremljena vezivna sredstva za ljevaoničke kalupe ili ljevaoničke jezgre

     

    — — na osnovi sintetičkih smola

    Slobodno

    3824 60

    — Sorbitol, osim sorbitola iz tarifnog broja 2905 44

    EA

    3824 90

    — Ostalo:

     

    ex 3824 90 25

    — — piroligniti (na primjer kalcijevi); sirovi kalcijev tartrat; sirovi kalcijev citrat

     

    — — — sirovi kalcijev citrat

    Slobodno

    — — ostalo:

     

    ex 3824 90 95

    — — — ostalo:

     

    — — — — proizvodi krekiranog sorbitola

    Slobodno

    3911

    Naftne smole; kumaron-indenske smole, politerpeni, polisulfidi, polisulfoni i drugi proizvodi navedeni u napomeni 3. uz ovo poglavlje, što nisu spomenuti niti uključeni na drugom mjestu, u primarnim oblicima:

     

    ex 3911 10

    — Naftne smole, kumaron, inden ili kumaron-indenske smole i politerpeni

     

    — ljepila na podlozi emulzije smole

    Slobodno

    3911 90

    — ostalo:

     

    — — proizvodi kondenzacije ili preuređene polimerizacije, kemijski modificirani ili nemodificirani:

     

    ex 3911 90 19

    — — — ljepila na podlozi emulzije smole

    Slobodno

    — — ostalo:

     

    ex 3911 90 99

    — — — ljepila na podlozi emulzije smole

    Slobodno

    3913

    Prirodni polimeri (npr.: alginska kiselina) i modificirani prirodni polimeri (npr.: skrućene bjelančevine, kemijski derivati prirodnog kaučuka), koji nisu spomenuti niti uključeni na drugom mjestu, u prirodnim oblicima:

     

    3913 90

    — ostalo:

     

    ex 3913 90 90

    — — ostalo:

     

    — — — dekstrin

    Slobodno

    — — — ostalo, osim skrućenih bjelančevina

    Slobodno

    (1)   Količine poljoprivrednih komponenti (EA), koje podliježu najvećoj carini navedene su u Zajedničkoj carinskoj tarifni u obliku posebnog iznosa ili upućivanja na Prilog I. Zajedničke carinske tarife (Uredba (EEZ) br. 2658/87 od 23. srpnja 1987., kako je zadnje izmijenjena).

    (2)   Za upis pod taj tarifni podbroj vrijede uvjeti utvrđeni u relevantnim odredbama Zajednice.

    ▼M6

    PROTOCOL 3

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

    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 Faroe Islands

    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 or EUR-MED

    Article 18

    Movement certificates EUR.1 or EUR-MED issued retrospectively

    Article 19

    Issue of a duplicate movement certificate EUR.1 or EUR-MED

    Article 20

    Issue of movement certificates EUR.1 or EUR-MED 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 or an invoice declaration EUR-MED

    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

    Article 40

    Transitional provisions for goods in transit or storage

    Article 41

    Suspension of the cumulation of origin

    List of Annexes

    Annex I:

    Introductory notes to the list in Annex II

    Annex II:

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

    Annex IIIa:

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

    Annex IIIb:

    Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED

    Annex IVa:

    Text of the invoice declaration

    Annex IVb:

    Text of the invoice declaration EUR-MED

    Joint Declarations

    Joint Declaration concerning the review and the revision of the management of Protocol 3 to the Agreement by the Faroe Islands

    Joint Declaration concerning the amendment of the Protocol in the framework of the system of diagonal cumulation resulting from Articles 3 and 4 of the Protocol on Origin

    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 Faroe Islands 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 Faroe Islands;

    (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 with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the Faroe Islands;

    (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 the Agreement, the following products shall be considered as originating in the Community:

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

    (c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area.

    2.  For the purpose of implementing the Agreement, the following products shall be considered as originating in the Faroe Islands:

    (a) products wholly obtained in the Faroe Islands within the meaning of Article 5;

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

    3.  The provisions of paragraph 1(c) shall apply only provided a free trade agreement is applicable between, on the one hand, the Faroe Islands and, on the other hand, the EEA EFTA States (Iceland, Norway and Liechtenstein).

    Article 3

    Cumulation in the Community

    1.  Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) ( 1 ), Iceland, Norway, Romania, Turkey or in the Community, 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.  Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey ( 2 ), 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.

    3.  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 referred to in paragraphs 1 and 2. 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.

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

    5.  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 (GATT) is applicable between the countries 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 Faroe Islands 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 Faroe Islands, through the Commission of the European Communities, 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 referred to in paragraphs 1 and 2.

    Article 4

    Cumulation in the Faroe Islands

    1.  Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the Faroe Islands if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (2) , Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in the Faroe Islands 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.  Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the Faroe Islands if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey (2) , provided that the working or processing carried out in the Faroe Islands goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

    3.  Where the working or processing carried out in the Faroe Islands does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Faroe Islands only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. 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 Faroe Islands.

    4.  Products originating in one of the countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in the Faroe Islands shall retain their origin if exported into one of these countries.

    5.  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 (GATT) is applicable between the countries 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 Faroe Islands 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 Faroe Islands shall provide the Community, through the Commission of the European Communities 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 referred to in paragraphs 1 and 2.

    Article 5

    Wholly obtained products

    1.  The following shall be considered as wholly obtained in the Community or in the Faroe Islands:

    (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 Faroe Islands 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 of the Community or in the Faroe Islands;

    (b) which sail under the flag of a Member State of the Community or of the Faroe Islands;

    (c) which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of the Faroe Islands, 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 of the Community or of the Faroe Islands 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 of the Community or of the Faroe Islands;

    and

    (e) of which at least 75 % of the crew are nationals of a Member State of the Community or of the Faroe Islands.

    Article 6

    Sufficiently worked or processed products

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

    The conditions referred to above 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 in Annex II, shall not be used in the manufacture of a product may nevertheless be used, provided that:

    (a) their total value does not exceed 10 % 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 by virtue 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;

    (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 Faroe Islands 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 % of the ex-works price of the set.

    Article 11

    Neutral elements

    In order to determine whether a product is an originating product, 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 neither enter into the final composition of the product nor are intended to do so.



    TITLE III

    TERRITORIAL REQUIREMENTS

    Article 12

    Principle of territoriality

    1.  Except as provided for in Article 2(1)(c), 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 Faroe Islands.

    2.  Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from the Faroe Islands 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 Faroe Islands on materials exported from the Community or from the Faroe Islands and subsequently re-imported there, provided:

    (a) the said materials are wholly obtained in the Community or in the Faroe Islands 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 Faroe Islands by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

    4.  For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or the Faroe Islands. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or the Faroe Islands 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 Faroe Islands, 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 this Article and done outside the Community or the Faroe Islands 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 Faroe Islands or through the territories of the other countries referred to in Articles 3 and 4 with which cumulation is applicable. 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 Faroe Islands.

    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 with which cumulation is applicable and sold after the exhibition for importation in the Community or in the Faroe Islands 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 Faroe Islands 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 Faroe Islands;

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

    and

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

    2.  A proof of origin shall be issued or made out in accordance with 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 shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which the products 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.  

    (a) Non-originating materials used in the manufacture of products originating in the Community, in the Faroe Islands or in one of the other countries 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 Faroe Islands to drawback of, or exemption from, customs duties of whatever kind.

    (b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), 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 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 Faroe Islands to materials used in the manufacture and to products covered by paragraph 1(b), 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 Faroe Islands, and products originating in the Faroe Islands shall, on importation into the Community, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:

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

    (b) a movement certificate EUR-MED, a specimen of which appears in Annex IIIb;

    (c) in the cases specified in Article 22(1), a declaration, subsequently referred to as the ‘invoice declaration’ or the ‘invoice declaration EUR-MED’, 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 texts of the invoice declarations appear in Annexes IVa and b.

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

    Article 17

    Procedure for the issue of a movement certificate EUR.1 or EUR-MED

    1.  A movement certificate EUR.1 or EUR-MED 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 in both the movement certificate EUR.1 or EUR-MED and the application form, specimens of which appear in the Annexes IIIa and b. These forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

    3.  The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED 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 or EUR-MED 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.  Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of the Faroe Islands in the following cases:

     if the products concerned can be considered as products originating in the Community or in the Faroe Islands without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol;

     if the products concerned can be considered as products originating in one of the countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.

    5.  A movement certificate EUR-MED shall be issued by the customs authorities of a Member State of the Community or of the Faroe Islands, if the products concerned can be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:

     cumulation was applied with materials originating in one of the countries referred to in Articles 3 and 4, or

     the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the countries referred to in Articles 3 and 4, or

     the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.

    6.  A movement certificate EUR-MED shall contain one of the following statements in English in Box 7:

     if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

      ‘CUMULATION APPLIED WITH ……’ (name of the country/countries)

     if origin has been obtained without the application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

      ‘NO CUMULATION APPLIED’

    7.  The customs authorities issuing movement certificates EUR.1 or EUR-MED 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.

    8.  The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.

    9.  A movement certificate EUR.1 or EUR-MED 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 or EUR-MED issued retrospectively

    1.  Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED 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 certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons.

    2.  Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after exportation of the products to which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 17(5) are satisfied.

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

    4.  The customs authorities may issue a movement certificate EUR.1 or EUR-MED retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.

    5.  Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:

    ‘ISSUED RETROSPECTIVELY’

    Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:

    ‘ISSUED RETROSPECTIVELY (Original EUR.1 No ………. [date and place of issue]’

    6.  The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.

    Article 19

    Issue of a duplicate movement certificate EUR.1 or EUR-MED

    1.  In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, 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 shall be endorsed with the following word in English:

    ‘DUPLICATE’

    3.  The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.

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

    Article 20

    Issue of movement certificates EUR.1 or EUR-MED 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 Faroe Islands, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within the Community or the Faroe Islands. The replacement movement certificate(s) EUR.1 or EUR-MED 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 (hereinafter referred to as the method) to be used for managing such stocks.

    2.  The 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 had there been physical segregation of the stocks.

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

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

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

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

    Article 22

    Conditions for making out an invoice declaration or an invoice declaration EUR-MED

    1.  An invoice declaration or an invoice declaration EUR-MED as referred to in Article 16(1)(c) 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.  Without prejudice to paragraph 3, an invoice declaration may be made out in the following cases:

     if the products concerned may be considered as products originating in the Community or in the Faroe Islands without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol,

     if the products concerned may be considered as products originating in one of the countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.

    3.  An invoice declaration EUR-MED may be made out if the products concerned may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:

     cumulation was applied with materials originating in one of the countries referred to in Articles 3 and 4, or

     the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the countries referred to in Articles 3 and 4, or

     the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.

    4.  An invoice declaration EUR-MED shall contain one of the following statements in English:

     if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

      ‘CUMULATION APPLIED WITH ……’ (name of the country/countries)

     if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

      ‘NO CUMULATION APPLIED’

    5.  The exporter making out an invoice declaration or an invoice declaration EUR-MED 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.

    6.  An invoice declaration or an invoice declaration EUR-MED 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 Annexes IVa and b, using one of the linguistic versions set out in these Annexes and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

    7.  Invoice declarations and invoice declarations EUR-MED 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.

    8.  An invoice declaration or an invoice declaration EUR-MED 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 at the latest 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 the Agreement to make out invoice declarations or invoice declarations EUR-MED irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

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

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

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

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

    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 shall 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 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(5) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries 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 Faroe Islands where these documents are used in accordance with national law;

    (c) documents proving the working or processing of materials in the Community or in the Faroe Islands, issued or made out in the Community or in the Faroe Islands, where these documents are used in accordance with national law;

    (d) movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in the Faroe Islands in accordance with this Protocol, or in one of the other countries 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 Faroe Islands 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 or EUR-MED shall keep for at least three years the documents referred to in Article 17(3).

    2.  The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(5).

    3.  The customs authorities of the exporting country issuing a movement certificate EUR.1 or EUR-MED 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 EUR-MED and the invoice declarations and invoice declarations EUR-MED 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 Faroe Islands and of the other countries 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 each year. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.

    4.  A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. 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 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.

    5.  The amounts expressed in euro shall be reviewed by the Joint Committee at the request of the Community or of the Faroe Islands. When carrying out this review, the Joint 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 Faroe Islands shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and invoice declarations EUR-MED.

    2.  In order to ensure the proper application of this Protocol, the Community and the Faroe Islands shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations and the invoice declarations EUR-MED 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 paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

    3.  The verification shall be carried out by the customs authorities of the exporting 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 thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

    6.  If in cases of reasonable doubt there is no reply within 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 Joint Committee.

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

    Article 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 Faroe Islands shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

    2.  By way of derogation from paragraph 1, when products originating in the Community or in the Faroe Islands 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 or EUR-MED at the exporter's request, if the treatment or processing undergone complies 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 and Melilla.

    2.  Products originating in the Faroe Islands, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. the Faroe Islands 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 applying 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 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 originate in the Faroe Islands 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 Faroe Islands:

    (a) products wholly obtained in the Faroe Islands;

    (b) products obtained in the Faroe Islands, in the manufacture of which products other than 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 originate 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 Faroe Islands’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. 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 EUR-MED or on invoice declarations or on invoice declarations EUR-MED.

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

    Article 40

    Transitional provision for goods in transit or storage

    The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the Community or in the Faroe Islands in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within four months of the said date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.

    Article 41

    Suspension of the cumulation of origin

    The Community may temporarily suspend cumulation of origin granted to the Faroe Islands in Article 4 of Protocol 3, in the event of failure by the Faroe Islands to provide administrative cooperation or of fraud in the Faroe Islands. Any such suspension is to be limited to cumulation of origin between the Community and the Faroe Islands.

    Any suspension under this Article:

     shall be limited to the period and to the products necessary to protect the financial interests of the Community,

     shall not exceed a period of six months,

     may be renewed for a further period or for further periods of six months in the event that the reasons for the prior suspension persist.

    A temporary suspension shall be notified by the Community to the Joint Committee without undue delay and shall as appropriate, be the subject of regular consultations within the Joint Committee.

    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 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  72 24 .

    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  72 24 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 does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 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.)

    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  27 07 , 2713 to 2715 , ex  29 01 , ex  29 02 and ex  34 03 , 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;

    (ij) isomerisation;

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

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

    (m) in respect of heavy oils of heading ex  27 10 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex  27 10 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

    (n) in respect of fuel oils of heading ex  27 10 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

    (o) in respect of heavy oils other than gas oils and fuel oils of heading ex  27 10 only, treatment by means of a high-frequency electrical brush discharge;

    (p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex  27 12 only, de-oiling by fractional crystallisation.

    7.3. For the purposes of headings ex  27 07 , 2713 to 2715 , ex  29 01 , ex  29 02 and ex  34 03 , 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 FOR THE PRODUCT MANUFACTURED TO 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  05 02

    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  09 10

    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  11 06

    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  15 05

    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  17 01

    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  17 03

    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  20 01

    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  20 04 and ex  20 05

    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  20 08

    –  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  21 04

    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  23 01

    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  23 03

    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  23 06

    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  24 03

    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  25 04

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

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

     

    ex  25 15

    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  25 16

    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  25 18

    Calcined dolomite

    Calcination of dolomite not calcined

     

    ex  25 19

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

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

     

    ex  25 20

    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  25 24

    Natural asbestos fibres

    Manufacture from asbestos concentrate

     

    ex  25 25

    Mica powder

    Grinding of mica or mica waste

     

    ex  25 30

    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  27 07

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

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

    or

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

     

    ex  27 09

    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) (2)

    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) (2)

    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) (2)

    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) (1)

    or

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

     

    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) (1)

    or

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

     

    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) (1)

    or

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

     

    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  28 05

    ‘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  28 11

    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  28 33

    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  28 40

    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 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  29 01

    Acyclic hydrocarbons for use as power or heating fuels

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

    or

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

     

    ex  29 02

    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) (1)

    or

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

     

    ex  29 05

    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  29 32

    –  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  29 39

    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  30 06

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

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

     

    ex Chapter 31

    Fertilisers; 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  31 05

    Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; 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  32 01

    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 (3)

    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’ (4) 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  34 03

    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) (1)

    or

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

     

    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  35 07

    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  38 01

    –  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  38 03

    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  38 05

    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  38 06

    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  38 07

    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

     

    3814

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

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

     

    3818

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

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

     

    3819

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

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

     

    3820

    Anti-freezing preparations and prepared de-icing fluids

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

     

    3822

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

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

     

    3823

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

     
     

    –  Industrial monocarboxylic fatty acids, acid oils from refining

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

    –  Industrial fatty alcohols

    Manufacture from materials of any heading, including other materials of heading 3823

    3824

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

     
     

    — The following of this heading:

    — 

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

    – –  Naphthenic acids, their water-insoluble salts and their esters

    – –  Sorbitol other than that of heading 2905

    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

    – –  Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

    – –  Ion exchangers

    – –  Getters for vacuum tubes

     
     

    – –  Alkaline iron oxide for the purification of gas

    – –  Ammoniacal gas liquors and spent oxide produced in coal gas purification

    – –  Sulphonaphthenic acids, their water-insoluble salts and their esters

    – –  Fusel oil and Dippel’s oil

    – –  Mixtures of salts having different anions

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

     
     

    –  Other

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

     

    3901 to 3915

    Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex  39 07 and 3912 for which the rules are set out below:

     
     

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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

    –  Other

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

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

    ex  39 07

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

    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 (5)

     

    –  Polyester

    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 and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

     

    3912

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

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

     

    3916 to 3921

    Semi-manufactures and articles of plastics; except for headings ex  39 16 , ex  39 17 , ex  39 20 and ex  39 21 , for which the rules are set out below:

     
     

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

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

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

    –  Other:

     
     

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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

    – –  Other

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

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

    ex  39 16 and ex  39 17

    Profile shapes and tubes

    Manufacture in which:

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

    — within the above limit, the value of all the materials of the same heading as the product 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 25 % of the ex-works price of the product

    ex  39 20

    –  Ionomer sheet or film

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

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

    –  Sheets of regenerated cellulose, polyamides or polyethylene

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

     

    ex  39 21

    Foils of plastic, metallised

    Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

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

    3922 to 3926

    Articles of plastics

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

     

    ex Chapter 40

    Rubber and articles thereof; except for:

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

     

    ex  40 01

    Laminated slabs of crepe rubber for shoes

    Lamination of sheets of natural rubber

     

    4005

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

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

     

    4012

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

     
     

    –  Retreaded pneumatic, solid or cushion tyres, of rubber

    Retreading of used tyres

    –  Other

    Manufacture from materials of any heading, except those of headings 4011 and 4012

    ex  40 17

    Articles of hard rubber

    Manufacture from hard rubber

     

    ex Chapter 41

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

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

     

    ex  41 02

    Raw skins of sheep or lambs, without wool on

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

     

    4104 to 4106

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

    Retanning of tanned leather

    or

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

     

    4107 , 4112 and 4113

    Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114

    Manufacture from materials of any heading, except headings 4104 to 4113

     

    ex  41 14

    Patent leather and patent laminated leather; metallised leather

    Manufacture from materials of headings 4104 to 4106 , 4107 , 4112 or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product

     

    Chapter 42

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

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

     

    ex Chapter 43

    Furskins and artificial fur; manufactures thereof; except for:

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

     

    ex  43 02

    Tanned or dressed furskins, assembled:

     
     

    –  Plates, crosses and similar forms

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

    –  Other

    Manufacture from non-assembled, tanned or dressed furskins

    4303

    Articles of apparel, clothing accessories and other articles of furskin

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

     

    ex Chapter 44

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

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

     

    ex  44 03

    Wood roughly squared

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

     

    ex  44 07

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

    Planing, sanding or end-jointing

     

    ex  44 08

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

    Splicing, planing, sanding or end-jointing

     

    ex  44 09

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

     
     

    –  Sanded or end-jointed

    Sanding or end-jointing

    –  Beadings and mouldings

    Beading or moulding

    ex  44 10 to ex  44 13

    Beadings and mouldings, including moulded skirting and other moulded boards

    Beading or moulding

     

    ex  44 15

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

    Manufacture from boards not cut to size

     

    ex  44 16

    Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood

    Manufacture from riven staves, not further worked than sawn on the two principal surfaces

     

    ex  44 18

    –  Builders’ joinery and carpentry of wood

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

     

    –  Beadings and mouldings

    Beading or moulding

    ex  44 21

    Match splints; wooden pegs or pins for footwear

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

     

    ex Chapter 45

    Cork and articles of cork; except for:

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

     

    4503

    Articles of natural cork

    Manufacture from cork of heading 4501

     

    Chapter 46

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

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

     

    Chapter 47

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

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

     

    ex Chapter 48

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

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

     

    ex  48 11

    Paper and paperboard, ruled, lined or squared only

    Manufacture from paper-making materials of Chapter 47

     

    4816

    Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes

    Manufacture from paper-making materials of Chapter 47

     

    4817

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

    Manufacture:

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

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

     

    ex  48 18

    Toilet paper

    Manufacture from paper-making materials of Chapter 47

     

    ex  48 19

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

    Manufacture:

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

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

     

    ex  48 20

    Letter pads

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

     

    ex  48 23

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

    Manufacture from paper-making materials of Chapter 47

     

    ex Chapter 49

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

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

     

    4909

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

    Manufacture from materials of any heading, except those of headings 4909 and 4911

     

    4910

    Calendars of any kind, printed, including calendar blocks:

     
     

    –  Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard

    Manufacture:

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

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

    –  Other

    Manufacture from materials of any heading, except those of headings 4909 and 4911

    ex Chapter 50

    Silk; except for:

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

     

    ex  50 03

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

    Carding or combing of silk waste

     

    5004 to ex  50 06

    Silk yarn and yarn spun from silk waste

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5007

    Woven fabrics of silk or of silk waste:

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

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

    ex Chapter 51

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

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

     

    5106 to 5110

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

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5111 to 5113

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

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

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

    ex Chapter 52

    Cotton; except for:

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

     

    5204 to 5207

    Yarn and thread of cotton

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5208 to 5212

    Woven fabrics of cotton:

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

     

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

    impression accompagnée d'au moins deux opérations de préparation ou de finissage (telles que lavage, blanchiment, mercerisage, thermofixage, lainage, calandrage, opération de rétrécissement, fini permanent, décatissage, imprégnation, stoppage et épincetage), à condition que la valeur des tissus non imprimés utilisés n'excède pas 47,5 % du prix départ usine du produit

    ex Chapter 53

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

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

     

    5306 to 5308

    Yarn of other vegetable textile fibres; paper yarn

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5309 to 5311

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

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — coir yarn,

    — jute yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

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

    5401 to 5406

    Yarn, monofilament and thread of man-made filaments

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5407 and 5408

    Woven fabrics of man-made filament yarn:

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

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

    5501 to 5507

    Man-made staple fibres

    Manufacture from chemical materials or textile pulp

     

    5508 to 5511

    Yarn and sewing thread of man-made staple fibres

    Manufacture from (7):

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

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5512 to 5516

    Woven fabrics of man-made staple fibres:

     
     

    –  Incorporating rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper

    or

     

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

    ex Chapter 56

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

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5602

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

     
     

    –  Needleloom felt

    Manufacture from (7):

    — natural fibres, or

    — chemical materials or textile pulp

    However:

    — polypropylene filament of heading 5402 ,

    — polypropylene fibres of heading 5503 or 5506 , or

    — polypropylene filament tow of heading 5501 ,

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

    –  Other

    Manufacture from (7):

    — natural fibres,

    — man-made staple fibres made from casein, or

    — chemical materials or textile pulp

    5604

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

     
     

    –  Rubber thread and cord, textile covered

    Manufacture from rubber thread or cord, not textile covered

    –  Other

    Manufacture from (7):

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

    — chemical materials or textile pulp, or

    — paper-making materials

    5605

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

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    5606

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

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp, or

    — paper-making materials

     

    Chapter 57

    Carpets and other textile floor coverings:

     
     

    –  Of needleloom felt

    Manufacture from (7):

    — natural fibres, or

    — chemical materials or textile pulp

     

    However:

    — polypropylene filament of heading 5402 ,

    — polypropylene fibres of heading 5503 or 5506 , or

    — polypropylene filament tow of heading 5501 ,

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

    Jute fabric may be used as a backing

    –  Of other felt

    Manufacture from (7):

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

    — chemical materials or textile pulp

    –  Other

    Manufacture from (7):

    — coir yarn or jute yarn,

    — synthetic or artificial filament yarn,

    — natural fibres, or

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

    Jute fabric may be used as a backing

    ex Chapter 58

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

     
     

    –  Combined with rubber thread

    Manufacture from single yarn (7)

    –  Other

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp

    or

     

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

    5805

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

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

     

    5810

    Embroidery in the piece, in strips or in motifs

    Manufacture:

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

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

     

    5901

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

    Manufacture from yarn

     

    5902

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

     
     

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

    Manufacture from yarn

    –  Other

    Manufacture from chemical materials or textile pulp

    5903

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

    Manufacture from yarn

    or

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

     

    5904

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

    Manufacture from yarn (7)

     

    5905

    Textile wall coverings:

     
     

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

    Manufacture from yarn

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp

    or

     

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

    5906

    Rubberised textile fabrics, other than those of heading 5902 :

     
     

    –  Knitted or crocheted 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

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

    Manufacture from chemical materials

    –  Other

    Manufacture from yarn

    5907

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

    Manufacture from yarn

    or

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

     

    5908

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

     
     

    –  Incandescent gas mantles, impregnated

    Manufacture from tubular knitted gas-mantle fabric

    –  Other

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

    5909 to 5911

    Textile articles of a kind suitable for industrial use:

     
     

    –  Polishing discs or rings other than of felt of heading 5911

    Manufacture from yarn or waste fabrics or rags of heading 6310

    –  Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911

    Manufacture from (7):

    — coir yarn,

    — the following materials:

    — 

    – –  yarn of polytetrafluoroethylene (8),

    – –  yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

    – –  yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

     

    – –  monofil of polytetrafluoroethylene (8),

    – –  yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

    – –  glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),

    – –  copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

     

    – –  natural fibres,

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

    – –  chemical materials or textile pulp

    –  Other

    Manufacture from (7):

    — coir yarn,

    — natural fibres,

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

    — chemical materials or textile pulp

    Chapter 60

    Knitted or crocheted fabrics

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp

     

    Chapter 61

    Articles of apparel and clothing accessories, knitted or crocheted:

     
     

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

    Manufacture from yarn (7) (9)

    –  Other

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp

    ex Chapter 62

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

    Manufacture from yarn (7) (9)

     

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

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

    Manufacture from yarn (9)

    or

    Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

     

    ex  62 10 and ex  62 16

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

    Manufacture from yarn (9)

    or

    Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

     

    6213 and 6214

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

     
     

    – –  Embroidered

    Manufacture from unbleached single yarn (7) (9)

    or

    Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

    – –  Other

    Manufacture from unbleached single yarn (7) (9)

    or

     

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

    6217

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

     
     

    –  Embroidered

    Manufacture from yarn (9)

    or

    Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

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

    Manufacture from yarn (9)

    or

    Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

    –  Interlinings for collars and cuffs, cut out

    Manufacture:

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

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

    –  Other

    Manufacture from yarn (9)

    ex Chapter 63

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

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

     

    6301 to 6304

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

     
     

    –  Of felt, of nonwovens

    Manufacture from (7):

    — natural fibres, or

    — chemical materials or textile pulp

    –  Other:

     

    –  Embroidered

    Manufacture from unbleached single yarn (9) (10)

    or

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

    –  Other

    Manufacture from unbleached single yarn (9) (10)

    6305

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

    Manufacture from (7):

    — natural fibres,

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

    — chemical materials or textile pulp

     

    6306

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

     
     

    –  Of nonwovens

    Manufacture from (7) (9):

    — natural fibres, or

    — chemical materials or textile pulp

    –  Other

    Manufacture from unbleached single yarn (7) (9)

    6307

    Other made-up articles, including dress patterns

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

     

    6308

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

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

     

    ex Chapter 64

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

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

     

    6406

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

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

     

    ex Chapter 65

    Headgear and parts thereof; except for:

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

     

    6503

    Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501 , whether or not lined or trimmed

    Manufacture from yarn or textile fibres (9)

     

    6505

    Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

    Manufacture from yarn or textile fibres (9)

     

    ex Chapter 66

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

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

     

    6601

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

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

     

    Chapter 67

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

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

     

    ex Chapter 68

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

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

     

    ex  68 03

    Articles of slate or of agglomerated slate

    Manufacture from worked slate

     

    ex  68 12

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

    Manufacture from materials of any heading

     

    ex  68 14

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

    Manufacture from worked mica (including agglomerated or reconstituted mica)

     

    Chapter 69

    Ceramic products

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

     

    ex Chapter 70

    Glass and glassware; except for:

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

     

    ex  70 03 , ex  70 04 and ex  70 05

    Glass with a non-reflecting layer

    Manufacture from materials of heading 7001

     

    7006

    Glass of heading 7003 , 7004 or 7005 , bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

     
     

    –  Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)

    Manufacture from non-coated glass-plate substrate of heading 7006

    –  Other

    Manufacture from materials of heading 7001

    7007

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

    Manufacture from materials of heading 7001

     

    7008

    Multiple-walled insulating units of glass

    Manufacture from materials of heading 7001

     

    7009

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

    Manufacture from materials of heading 7001

     

    7010

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

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

    or

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

     

    7013

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

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

    or

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

    or

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

     

    ex  70 19

    Articles (other than yarn) of glass fibres

    Manufacture from:

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

    — glass wool

     

    ex Chapter 71

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

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

     

    ex  71 01

    Natural or cultured pearls, graded and temporarily strung for convenience of transport

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

     

    ex  71 02 , ex  71 03 and ex  71 04

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

    Manufacture from unworked precious or semi-precious stones

     

    7106 , 7108 and 7110

    Precious metals:

     
     

    –  Unwrought

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

    or

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

    or

    Alloying of precious metals of heading 7106 , 7108 or 7110 with each other or with base metals

    –  Semi-manufactured or in powder form

    Manufacture from unwrought precious metals

    ex  71 07 , ex  71 09 and ex  71 11

    Metals clad with precious metals, semi-manufactured

    Manufacture from metals clad with precious metals, unwrought

     

    7116

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

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

     

    7117

    Imitation jewellery

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

    or

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

     

    ex Chapter 72

    Iron and steel; except for:

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

     

    7207

    Semi-finished products of iron or non-alloy steel

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

     

    7208 to 7216

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

    Manufacture from ingots or other primary forms of heading 7206

     

    7217

    Wire of iron or non-alloy steel

    Manufacture from semi-finished materials of heading 7207

     

    ex  72 18 , 7219  to 7222

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

    Manufacture from ingots or other primary forms of heading 7218

     

    7223

    Wire of stainless steel

    Manufacture from semi-finished materials of heading 7218

     

    ex  72 24 , 7225  to 7228

    Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

    Manufacture from ingots or other primary forms of heading 7206 , 7218 or 7224

     

    7229

    Wire of other alloy steel

    Manufacture from semi-finished materials of heading 7224

     

    ex Chapter 73

    Articles of iron or steel; except for:

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

     

    ex  73 01

    Sheet piling

    Manufacture from materials of heading 7206

     

    7302

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

    Manufacture from materials of heading 7206

     

    7304 , 7305 and 7306

    Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

    Manufacture from materials of heading 7206 , 7207 , 7218 or 7224

     

    ex  73 07

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

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

     

    7308

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

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

     

    ex  73 15

    Skid chain

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

     

    ex Chapter 74

    Copper and articles thereof; except for:

    Manufacture:

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

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

     

    7401

    Copper mattes; cement copper (precipitated copper)

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

     

    7402

    Unrefined copper; copper anodes for electrolytic refining

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

     

    7403

    Refined copper and copper alloys, unwrought:

     
     

    –  Refined copper

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

    –  Copper alloys and refined copper containing other elements

    Manufacture from refined copper, unwrought, or waste and scrap of copper

    7404

    Copper waste and scrap

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

     

    7405

    Master alloys of copper

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

     

    ex Chapter 75

    Nickel and articles thereof; except for:

    Manufacture:

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

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

     

    7501 to 7503

    Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

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

     

    ex Chapter 76

    Aluminium and articles thereof; except for:

    Manufacture:

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

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

     

    7601

    Unwrought aluminium

    Manufacture:

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

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

    or

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

     

    7602

    Aluminium waste or scrap

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

     

    ex  76 16

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

    Manufacture:

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

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

     

    Chapter 77

    Reserved for possible future use in the HS

     
     

    ex Chapter 78

    Lead and articles thereof; except for:

    Manufacture:

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

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

     

    7801

    Unwrought lead:

     
     

    –  Refined lead

    Manufacture from ‘bullion’ or ‘work’ lead

    –  Other

    Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used

    7802

    Lead waste and scrap

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

     

    ex Chapter 79

    Zinc and articles thereof; except for:

    Manufacture:

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

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

     

    7901

    Unwrought zinc

    Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used

     

    7902

    Zinc waste and scrap

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

     

    ex Chapter 80

    Tin and articles thereof; except for:

    Manufacture:

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

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

     

    8001

    Unwrought tin

    Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used

     

    8002 and 8007

    Tin waste and scrap; other articles of tin

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

     

    Chapter 81

    Other base metals; cermets; articles thereof:

     
     

    –  Other base metals, wrought; articles thereof

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

    –  Other

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

    ex Chapter 82

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

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

     

    8206

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

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

     

    8207

    Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

    Manufacture:

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

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

     

    8208

    Knives and cutting blades, for machines or for mechanical appliances

    Manufacture:

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

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

     

    ex  82 11

    Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208

    Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used

     

    8214

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

    Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

     

    8215

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

    Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

     

    ex Chapter 83

    Miscellaneous articles of base metal; except for:

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

     

    ex  83 02

    Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

    Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

     

    ex  83 06

    Statuettes and other ornaments, of base metal

    Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

     

    ex Chapter 84

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

    Manufacture:

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

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

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

    ex  84 01

    Nuclear fuel elements

    Manufacture from materials of any heading, except that of the product (12)

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

    8402

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

    Manufacture:

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

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

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

    8403 and ex  84 04

    Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers

    Manufacture from materials of any heading, except those of headings 8403 and 8404

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

    8406

    Steam turbines and other vapour turbines

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

     

    8407

    Spark-ignition reciprocating or rotary internal combustion piston engines

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

     

    8408

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

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

     

    8409

    Parts suitable for use solely or principally with the engines of heading 8407 or 8408

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

     

    8411

    Turbo-jets, turbo-propellers and other gas turbines

    Manufacture:

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

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

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

    8412

    Other engines and motors

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

     

    ex  84 13

    Rotary positive displacement pumps

    Manufacture:

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

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

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

    ex  84 14

    Industrial fans, blowers and the like

    Manufacture:

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

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

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

    8415

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

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

     

    8418

    Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

    Manufacture:

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

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

    — in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

    ex  84 19

    Machines for wood, paper pulp, paper and paperboard industries

    Manufacture in which:

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

    — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

    8420

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

    8423

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

    Manufacture:

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

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

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

    8425 to 8428

    Lifting, handling, loading or unloading machinery

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

    8429

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

     
     

    –  Road rollers

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

     

    –  Other

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

    8430

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

    ex  84 31

    Parts suitable for use solely or principally with road rollers

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

     

    8439

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

    8441

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

    8444 to 8447

    Machines of these headings for use in the textile industry

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

     

    ex  84 48

    Auxiliary machinery for use with machines of headings 8444 and 8445

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

     

    8452

    Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

     
     

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

    Manufacture in which:

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

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

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

    –  Other

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

    8456 to 8466

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

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

     

    8469 to 8472

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

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

     

    8480

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

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

     

    8482

    Ball or roller bearings

    Manufacture:

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

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

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

    8484

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

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

     

    8485

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

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

     

    ex Chapter 85

    Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

    Manufacture:

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

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

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

    8501

    Electric motors and generators (excluding generating sets)

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product

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

    8502

    Electric generating sets and rotary converters

    Manufacture in which:

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

    — within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product

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

    ex  85 04

    Power supply units for automatic data-processing machines

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

     

    ex  85 18

    Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

    Manufacture in which:

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

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

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

    8519

    Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

    Manufacture in which:

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

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

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

    8520

    Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

    Manufacture in which:

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

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

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

    8521

    Video recording or reproducing apparatus, whether or not incorporating a video tuner

    Manufacture in which:

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

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

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

    8522

    Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521

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

     

    8523

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

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

     

    8524

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

     
     

    –  Matrices and masters for the production of records

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

     

    –  Other

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

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

    8525

    Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

    Manufacture in which:

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

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

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

    8526

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

    Manufacture in which:

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

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

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

    8527

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

    Manufacture in which:

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

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

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

    8528

    Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

    Manufacture in which:

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

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

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

    8529

    Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 :

     
     

    –  Suitable for use solely or principally with video recording or reproducing apparatus

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

     

    –  Other

    Manufacture in which:

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

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

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

    8535 and 8536

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

    8537

    Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

    ex  85 41

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

    Manufacture:

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

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

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

    8542

    Electronic integrated circuits and microassemblies:

     
     

    –  Monolithic integrated circuits

    Manufacture in which:

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

    — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

    or

    The operation of diffusion (in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant), whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4

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

    –  Other

    Manufacture in which:

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

    — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

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

    8544

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

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

     

    8545

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

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

     

    8546

    Electrical insulators of any material

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

     

    8547

    Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material

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

     

    8548

    Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

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

     

    ex Chapter 86

    Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:

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

     

    8608

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

    Manufacture:

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

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

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

    ex Chapter 87

    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

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

     

    8709

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

    Manufacture:

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

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

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

    8710

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

    Manufacture:

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

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

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

    8711

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

     
     

    –  With reciprocating internal combustion piston engine of a cylinder capacity:

     
     

    – –  Not exceeding 50 cm3

    Manufacture in which:

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

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

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

    – –  Exceeding 50 cm3

    Manufacture in which:

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

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

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

    –  Other

    Manufacture in which:

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

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

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

    ex  87 12

    Bicycles without ball bearings

    Manufacture from materials of any heading, except those of heading 8714

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

    8715

    Baby carriages and parts thereof

    Manufacture:

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

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

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

    8716

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

    Manufacture:

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

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

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

    ex Chapter 88

    Aircraft, spacecraft, and parts thereof; except for:

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

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

    ex  88 04

    Rotochutes

    Manufacture from materials of any heading, including other materials of heading 8804

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

    8805

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

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

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

    Chapter 89

    Ships, boats and floating structures

    Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used

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

    ex Chapter 90

    Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

    Manufacture:

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

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

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

    9001

    Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

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

     

    9002

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

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

     

    9004

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

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

     

    ex  90 05

    Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

    Manufacture:

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

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

    — in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

    ex  90 06

    Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

    Manufacture:

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

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

    — in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

    9007

    Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

    Manufacture:

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

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

    — in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

    9011

    Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

    Manufacture:

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

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

    — in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

    ex  90 14

    Other navigational instruments and appliances

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

     

    9015

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

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

     

    9016

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

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

     

    9017

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

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

     

    9018

    Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

     
     

    –  Dentists’ chairs incorporating dental appliances or dentists' spittoons

    Manufacture from materials of any heading, including other materials of heading 9018

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

    –  Other

    Manufacture:

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

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

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

    9019

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

    Manufacture:

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

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

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

    9020

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

    Manufacture:

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

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

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

    9024

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

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

     

    9025

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

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

     

    9026

    Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014 , 9015 , 9028 or 9032

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

     

    9027

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

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

     

    9028

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

     
     

    –  Parts and accessories

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

     

    –  Other

    Manufacture in which:

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

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

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

    9029

    Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015 ; stroboscopes

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

     

    9030

    Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

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

     

    9031

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

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

     

    9032

    Automatic regulating or controlling instruments and apparatus

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

     

    9033

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

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

     

    ex Chapter 91

    Clocks and watches and parts thereof; except for:

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

     

    9105

    Other clocks

    Manufacture in which:

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

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

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

    9109

    Clock movements, complete and assembled

    Manufacture in which:

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

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

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

    9110

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

    Manufacture in which:

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

    — within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product

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

    9111

    Watch cases and parts thereof

    Manufacture:

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

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

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

    9112

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

    Manufacture:

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

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

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

    9113

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

     
     

    –  Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal

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

    –  Other

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

    Chapter 92

    Musical instruments; parts and accessories of such articles

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

     

    Chapter 93

    Arms and ammunition; parts and accessories thereof

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

     

    ex Chapter 94

    Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

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

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

    ex  94 01 and ex  94 03

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

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

    or

    Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403 , provided that:

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

     

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

    — all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

     

    9405

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

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

     

    9406

    Prefabricated buildings

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

     

    ex Chapter 95

    Toys, games and sports requisites; parts and accessories thereof; except for:

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

     

    9503

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

    Manufacture:

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

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

     

    ex  95 06

    Golf clubs and parts thereof

    Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

     

    ex Chapter 96

    Miscellaneous manufactured articles; except for:

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

     

    ex  96 01 and ex  96 02

    Articles of animal, vegetable or mineral carving materials

    Manufacture from ‘worked’ carving materials of the same heading as the product

     

    ex  96 03

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

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

     

    9605

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

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

     

    9606

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

    Manufacture:

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

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

     

    9608

    Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

    Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used

     

    9612

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

    Manufacture:

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

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

     

    ex  96 13

    Lighters with piezo-igniter

    Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

     

    ex  96 14

    Smoking pipes and pipe bowls

    Manufacture from roughly-shaped blocks

     

    Chapter 97

    Works of art, collectors’ pieces and antiques

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

     

    (1)   For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

    (2)   For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.

    (3)   Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

    (4)   A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.

    (5)   In the case of the products composed of materials classified within both headings 3901 to 3906 , on the one hand, and within headings 3907 to 3911 , on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

    (6)   The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

    (7)   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

    (8)   The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

    (9)   See Introductory Note 6.

    (10)   For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

    (11)   SEMII — Semiconductor Equipment and Materials Institute Incorporated.

    (12)   This rule shall apply until 31.12.2005.

    ANNEX IIIa

    SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

    1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

    2. The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

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    ANNEX IIIb

    SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR-MED

    1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

    2. The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

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    ANNEX IVa

    TEXT OF THE INVOICE DECLARATION

    The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

    El exportador de los productos incluidos en el presente documento (autorización aduanera no ... ( 3 )) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... ( 4 ).

    Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (4) ) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v … (4) .

    Eksportøren af varer, der er omfattet af nærværende dokument (toldmyndighedernes tilladelse nr. ... (4) ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (4) .

    Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (4) ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (4)  Ursprungswaren sind.

    Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr ... (4) ) deklareerib, et need tooted on ... (4)  sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

    Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ... (4) ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (4) .

    The exporter of the products covered by this document (customs authorisation No ... (4) ) declares that, except where otherwise clearly indicated, these products are of ... (4)  preferential origin.

    L'exportateur des produits couverts par le présent document (autorisation douanière no ... (4) ) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (4) .

    L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ... (4) ] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (4) .

    Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (4) ), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (4) .

    Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. … (4) ) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (4)  preferencinės kilmės prekės.

    A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (4) ) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes … (4)  származásúak.

    L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (4) ) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (4) .

    De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (4) ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (4) .

    Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (4) ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (4)  preferencyjne pochodzenie.

    O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o ... (4) ) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (4) .

    Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (4) ) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (4)  poreklo.

    Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (4) ) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (4) .

    Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro ... (4) ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... (4)  alkuperätuotteita.

    Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (4) ) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... (4)  ursprung.

    Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. … (4) ) váttar, at um ikki nakað annað er tilskilað, eru hesar vørur upprunavørur … (4) .

    ... ( 5 )

    (Place and date)

    ... ( 6 )

    (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

    ANNEX IVb

    TEXT OF THE INVOICE DECLARATION EUR-MED

    The invoice declaration EUR-MED, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

    El exportador de los productos incluidos en el presente documento (autorización aduanera no ... ( 7 )) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... ( 8 ).

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied ( 9 )

    Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (9) ) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v … (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Eksportøren af varer, der er omfattet af nærværende dokument (toldmyndighedernes tilladelse nr. ... (9) ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (9) ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (9)  Ursprungswaren sind.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (9) ) deklareerib, et need tooted on ... (9)  sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ' αριθ. ... (9) ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    The exporter of the products covered by this document (customs authorisation No ... (9) ) declares that, except where otherwise clearly indicated, these products are of ... (9)  preferential origin.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    L'exportateur des produits couverts par le présent document (autorisation douanière no ... (9) ) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ... (9) ] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (9) ), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. … (9) ) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (9)  preferencinės kilmės prekės.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (9) ) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes … (9)  származásúak.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (9) ) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (9) ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (9) ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (9)  preferencyjne pochodzenie.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o ... (9) ) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (9) ) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (9)  poreklo.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (9) ) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro ... (9) ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... (9)  alkuperätuotteita.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (9) ) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... (9)  ursprung.

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. … (9) ) váttar, at um ikki nakað annað er tilskilað, eru hesar vørur upprunavørur … (9) .

     cumulation applied with ……..(name of the country/countries)

     no cumulation applied (9) 

    ... ( 10 )

    (Place and date)

    ... ( 11 )

    (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

    JOINT DECLARATION

    concerning the review and the revision of the management of Protocol 3 to the Agreement by the Faroe Islands

    The Contracting Parties agree to review, at the request of the Community and at least every two years the operation of the diagonal cumulation as laid down in Articles 3 and 4 of Protocol 3 to the Agreement and to revise the provisions of these articles as appropriate.

    JOINT DECLARATION

    concerning the amendment of the Protocol in the framework of the system of diagonal cumulation resulting from Articles 3 and 4 of the Protocol on Origin

    Whereas this Protocol is part of a system of diagonal cumulation of origin referred to in Articles 3 and 4 of the Protocol,

    Whereas the operation of such a system relies on a network of protocols on rules of origin, identical between all parties taking part in the cumulation,

    Whereas the Kingdom of Denmark participates, as a Member State of the European Union and pursuant to Article 133 of the EC Treaty, in the adoption by the Council of common positions prior to decisions by the bodies responsible for the amendment of those protocols,

    It is noted that the Faroe Islands and the Government of Denmark agree to accept, in the Joint Committee, any amendment of this Protocol presented by the Community and intended to align the provisions of the Protocol on those resulting from amendments of the ‘origin’ protocols of agreements concluded by the Community with the other parties in the system of cumulation referred to in Articles 3 and 4 of this Protocol.

    The Faroe Islands also undertake to amend in the same way the protocols of agreements which they have signed with the other parties in the system of cumulation referred to in Articles 3 and 4 of this Protocol.

    The Community and the Kingdom of Denmark undertake to inform the Faroe Islands of any negotiations with a view to amending the ‘origin’ protocols of agreements concluded by the Community with the other parties in the system of cumulation referred to in Articles 3 and 4 of this Protocol and to notify to them the amendments adopted.

    ▼B

    PROTOKOL 4

    o posebnim odredbama za uvoze određenih poljoprivrednih proizvoda koji nisu navedeni u Protokolu 1



    Članak 1.



    Tarifna oznaka

    Opis

    Carinska stopa

    Carinska kvota (CK) u tonama

    0204

    Meso, ovčje ili kozje, svježe, ohlađeno ili smrznuto

    0

    right accolade 20

    0206 80 99

    Jestivi klaonički proizvodi od ovčjeg i kozjeg mesa, svježi ili smrznuti

    0

    0206 90 99

    Jestivi klaonički proizvodi od ovčjeg i kozjeg mesa, smrznuti

    0

    0210 90 11

    Ovčje ili kozje meso, zasoljeno, u salamuri, sušeno, dimljeno, s kostima

    0

    0210 90 19

    Ovčje ili kozje meso, zasoljeno, u salamuri, sušeno, dimljeno, bez kostiju

    0

    0210 90 60

    Jestivi klaonički proizvodi od ovčjeg ili kozjeg mesa, zasoljeno, u salamuri, sušeno ili dimljeno

    0

    ex  16 01

    Kobasice i slični proizvodi, od mesa, drugih klaoničkih proizvoda ili krvi; prehrambeni proizvodi na osnovi tih proizvoda:

    0

    —  od ovčjeg ili kozjeg mesa

    0

    ex  16 02

    Ostali pripremljeni ili konzervirani proizvodi od mesa, drugih klaoničkih otpadaka ili krvi:

     

    —  od ovčjeg ili kozjeg mesa

    0

    ▼M8

    ex 2309 90 10  (1)

    ex 2309 90 31  (1)

    ex 2309 90 41  (1)

    Hrana za ribe

    0

    20 000

    (1)   Hrana za ribe za koju je odobren povlašteni uvozni režim ne smije sadržavati dodani gluten, osim glutena koji se prirodno nalazi u žitaricama koje mogu dospjeti u tu hranu pri njenom sastavljanju.

    ▼B

    ▼M8

    Što se tiče carinske kvote koja je otvorena za hranu za ribe obuhvaćenu oznakama KN ex 2309 90 10 , ex 2309 90 31 i ex 2309 90 41 :

    1. Vlasti Farskih otoka potvrđuju da hrana za ribe koja se izvozi u EU u okviru preferencijalne kvote ne sadrži dodani gluten, osim glutena koji se prirodno nalazi u žitaricama koje mogu dospjeti u tu hranu pri njenom sastavljanju. Europska zajednica može na Farskim otocima obaviti kontrole sastavljanja hrane za ribe, posebno kontrole udjela glutena u toj hrani.

    2. Obavljanje kontrole sastavljanja hrane za ribe opisano je u Prilogu I. ovom Protokolu. Ako se tijekom inspekcijskog pregleda utvrdi da nisu ispunjeni uvjeti za odobravanje ove trgovinske povlastice, Komisija može privremeno obustaviti primjenu ove povlastice sve dok se ti uvjeti ne ispune.

    ▼B

    Članak 2.



    Tarifna oznaka

    Opis

    0204

    Meso, ovčje ili kozje, svježe, ohlađeno ili smrznuto

    0206 80 99

    Jesivi klaonički proizvodi od ovčjeg i kozjeg mesa, svježi ili smrznuti

    0206 90 99

    Jestivi klaonički proizvodi od ovčjeg i kozjeg mesa, smrznuti

    0210 90 11

    Meso, ovčje ili kozje, zasoljeno, u salamuri, sušeno, dimljeno, s kostima

    0210 90 60

    Jestivi klaonički proizvodi od ovčjeg ili kozjeg mesa, zasoljeno, u salamuri, sušeno ili dimljeno

    ex 0210 90 90

    Jestivo brašno i jela od mesa i klaoničkih otpadaka od ovčjeg ili kozjeg mesa

    0401

    Mlijeko i vrhnje, nekoncentrirani i bez dodanog šećera ili drugih sladila

    0402

    Mlijeko i vrhnje, koncentrirani ili s dodanim šećerom ili drugim sladilima

    0403

    Mlaćenica, kiselo mlijeko i vrhnje, jogurt, kefir i ostalo fermentirano ili zakiseljeno mlijeko i vrhnje, koncentrirani ili nekoncentrirani, s dodanim ili bez dodanog šećera ili drugih sladila, aromatizirani ili s dodanim voćem, orašastim plodovima ili kakaom

    ex  16 01

    Kobasice i slični proizvodi, od mesa, drugih klaoničkih proizvoda ili krvi; prehrambeni proizvodi na osnovi tih proizvoda:

    —  od ovčjeg ili kozjeg mesa

    ex  16 02

    Ostali pripremljeni ili konzervirani proizvodi od mesa, drugih klaoničkih otpadaka ili krvi:

    —  od ovčjeg ili kozjeg mesa

    ▼M8

    PRILOG I.

    Obavljanje kontrole sastavljanja hrane za ribe

    Članak 1.

    Vlasti Farskih otoka dostavljaju Komisiji odredbe o nadzoru koje su donijele u pogledu članka 1. i članka 2. ove Odluke. Vlasti Farskih otoka stavljaju Komisiji na raspolaganje sve informacije potrebne za kontrolu udjela glutena u hrani za ribe koja se izvozi u EU i poduzimaju sve odgovarajuće mjere kako bi omogućile obavljanje provjera za koje Komisija smatra da je potrebno obaviti u tu svrhu.

    Članak 2.

    Europska zajednica može obavljati kontrole sastavljanja hrane za ribe na Farskim otocima. Poduzeća za proizvodnju hrane za ribe odmah omogućuju pristup svojim tvornicama i evidencijama zaliha kako bi omogućila inspektorima da uđu u trag korištenim sirovinama. Inspektorima je dopušteno uzimati uzorke za analizu.

    Inspektori imaju pravo kontrolirati sastavljanje hrane za ribe, sirovine i prerađene materijale kao i poslovne knjige i druge dokumente, uključujući dokumente i metapodatke koji su sastavljeni, primljeni ili zabilježeni na elektroničkom mediju, a koji se odnose na evidenciju zaliha.

    Članak 3.

    Inspekcijske preglede obavljaju stručnjaci Komisije ili država članica, dalje u tekstu „inspektori”. Stručnjake iz država članica kojima je povjereno obavljanje tih inspekcijskih pregleda imenuje Komisija.

    Članak 4.

    Ti se inspekcijski pregledi obavljaju u ime Zajednice, koja snosi troškove svojih inspektora.

    Inspektori obavješćuju vlasti Farskih otoka o inspekcijskim pregledima tako da im mogu prisustvovati i predstavnici Farskih otoka.

    Članak 5.

    Komisija i Farski otoci zajednički donose detaljne odredbe o načinu obavljanja kontrola.

    ▼B

    PROTOKOL 5

    o međusobnoj pomoći upravnih tijela u carinskim pitanjima



    Članak 1.

    Definicije

    Za potrebe ovog Protokola:

    (a) „carinsko zakonodavstvo” znači sve zakonske ili regulatorne odredbe koje ugovorne stranke donose u vezi s uvozom, izvozom i provozom robe kao i njezino stavljanje pod carinski postupak, uključujući mjere zabrane, ograničenja i kontrole;

    (b) „podnositelj zahtjeva” znači nadležno upravno tijelo koje je ugovorna stranka imenovala u tu svrhu i koja podnosi zahtjev za pomoć u carinskim pitanjima;

    (c) „primatelj zahtjeva” znači nadležno upravno tijelo koje je ugovorna stranka imenovala u tu svrhu i koja prima zahtjev za pomoć u carinskim pitanjima;

    (d) „osobni podaci” znači sve obavijesti o identificiranim osobama i osobama koje se mogu identificirati.

    Članak 2.

    Područje primjene

    1.  Ugovorne stranke pomažu jedna drugoj u područjima u okviru njihove nadležnosti na način i pod uvjetima utvrđenima ovim Protokolom u osiguravanju pravilne primjene carinskog zakonodavstva, poglavito sprečavanjem, otkrivanjem i istraživanjem kršenja toga zakonodavstva.

    2.  Pomoć u carinskim pitanjima predviđenu ovim Protokolom primjenjuje se na sva upravna tijela ugovornih stranaka odgovorna za primjenu ovog Protokola. Ovaj Protokol ne dovodi u pitanje pravila koja uređuju međusobnu pomoć u području istraga kaznenih djela. Protokol ne obuhvaća podatke dobivene na zahtjev sudskih tijela na temelju njihovih ovlasti, osim ako priopćenje takvih podataka podliježe prethodnom ovlaštenju spomenutih tijela.

    Članak 3.

    Pomoć na temelju zahtjeva

    1.  Na zahtjev podnositelja zahtjeva, primatelj zahtjeva pruža sve potrebne podatke kako bi se omogućila ispravna primjena carinskog zakonodavstva, uključujući i informacije o primijećenim ili planiranim aktivnostima koje jesu ili mogu biti djela suprotna carinskom zakonodavstvu.

    2.  Na zahtjev podnositelja zahtjeva, primatelj zahtjeva izvješćuje je li roba izvezena s područja jedne od ugovornih stranaka ispravno uvezena na područje druge stranke, navodeći, kad je to potrebno, koji je carinski postupak primijenjen.

    3.  Na zahtjev podnositelja zahtjeva primatelj zahtjeva poduzima u okviru svojih nadležnosti potrebne mjere za osiguranje nastavka nadzora nad:

    (a) fizičkim i pravnim osobama, za koje postoji osnovana sumnja da krše ili su kršili carinsko zakonodavstvo;

    (b) mjestima gdje je roba uskladištena na način koji daje osnove za sumnju da je predviđena obavljanju aktivnosti koje krše carinsko zakonodavstvo;

    (c) prometom robe koji bi mogao prouzročiti značajno kršenje carinskog zakonodavstva;

    (d) sredstvima prijevoza za koje postoji osnovana sumnja da su bila korištena ili bi se mogla koristiti za kršenje carinskog zakonodavstva.

    Članak 4.

    Spontana suradnja

    Na njihovu vlastitu inicijativu i u skladu s njihovim zakonima, pravilima i ostalim pravnim instrumentima, ugovorne stranke pružaju jedna drugoj pomoć ako to budu smatrale prijeko potrebnim za pravilnu primjenu carinskog zakonodavstva, posebice pružanjem informacija koje se odnose na:

     aktivnosti koje jesu ili izgledaju kao djela suprotna carinskom zakonodavstvu i koje bi mogle zanimati drugu ugovornu stranku,

     nova sredstva ili načine uporabljene pri obavljanju takvih aktivnosti,

     robu za koje je poznato da je predmet značajnih kršenja carinskog zakonodavstva.

    Članak 5.

    Dostavljanje/izvješćivanje

    Na zahtjev podnositelja zahtjeva, primatelj zahtjeva u skladu sa svojim zakonodavstvom poduzima sve potrebne mjere za:

     dostavu svih dokumenata,

     priopćavanje svih odluka,

    koje pripadaju u područje primjene ovog Protokola i odnose se na adresata, s prebivalištem ili sjedištem na njezinu području. U takvom se slučaju primjenjuje članak 6. stavak 3.

    Članak 6.

    Oblik i sadržaj zahtjeva za pomoć

    1.  Sukladno ovom Protokolu, zahtjevi se sastavljaju u pisanom obliku. Dokumenti potrebni za usklađivanje sa zahtjevom prilažu se ovom zahtjevu. Kad je to zbog hitnosti postupka potrebno, mogu se prihvatiti usmeni zahtjevi, koji se moraju odmah pismeno potvrditi.

    2.  Zahtjevi u skladu sa stavkom 1. sadržavaju sljedeće podatke:

    (a) naziv podnositelja zahtjeva koji postavlja zahtjev;

    (b) zatraženu mjeru;

    (c) predmet zahtjeva i razloge za podnošenje zahtjeva;

    (d) zakone, pravila i ostale uključene pravne elemente;

    (e) što je moguće preciznije i sveobuhvatnije indikacije o fizičkim i pravnim osobama koje su predmet istražnih postupaka;

    (f) sažetak relevantnih činjenica i već obavljenih istražnih aktivnosti, osim u slučajevima predviđenima člankom 5.

    3.  Zahtjevi se podnose na službenom jeziku primatelja zahtjeva ili na jeziku prihvatljivom primatelju.

    4.  Ako zahtjev ne odgovara formalnim zahtjevima, može se tražiti njegov ispravak ili dopuna; u tom slučaju se ipak mogu poduzeti privremene mjere.

    Članak 7.

    Izvršenje zahtjeva

    1.  Radi rješavanja zahtjeva za pomoć, primatelj zahtjeva, ili ako taj primatelj ne može postupati za svoj račun, drugi nadležni upravni odjel kojemu je zahtjev uputio predmetni primatelj, u granicama svoje nadležnosti i raspoloživih resursa, postupa kao da postupa za svoj račun ili na zahtjev drugih tijela iste ugovorne stranke, tako što će dostaviti raspoložive informacije, obaviti odgovarajuće istražne aktivnosti ili urediti njihovo obavljanje.

    2.  Zahtjevi za pomoć rješavaju se u skladu sa zakonima, pravilima i drugim zakonskim instrumentima zatražene ugovorne stranke.

    3.  Ovlašteni službenici ugovorne stranke mogu, uz suglasnost druge uključene ugovorne stranke i prema uvjetima koje ta strana odredi, primiti od primatelja zahtjeva ili drugih tijela za koje je primatelj zahtjeva odgovoran, informacije o aktivnostima koje krše ili bi mogle kršiti carinsko zakonodavstvo, koje su podnositelju zahtjeva potrebne u smislu ovog Protokola.

    4.  Službenici ugovorne stranke mogu, uz suglasnost druge uključene ugovorne stranke i prema uvjetima koje ta strana odredi, biti nazočni obavljanju istražnih radnji na njezinu području.

    Članak 8.

    Oblik priopćavanja podataka

    1.  Zatražena služba priopćava rezultate istraga podnositelju zahtjeva u obliku dokumenata, ovjerenih preslika dokumenata, izvješća i slično.

    2.  Dokumenti predviđeni stavkom 1. mogu se zamijeniti kompjutoriziranim podacima u bilo kojem obliku načinjenima u tu svrhu.

    3.  Izvornici spisa i dokumenata zahtijevaju se samo u slučajevima kad ovjerene preslike ne bi bile dovoljne. Dostavljeni izvornici spisa i dokumenata vraćaju se bez odgode.

    Članak 9.

    Iznimke obveze pružanja suradnje

    1.  Ugovorne stranke mogu odbiti pružanje pomoći predviđene ovim Protokolom u slučaju kada bi time:

    (a) vjerojatno narušile suverenitet Farskih otoka ili države članice Zajednice zamoljene da pruži pomoć prema ovom Protokolu;

    (b) vjerojatno dovela u pitanje javnu politiku, sigurnost ili ostale važne interese, posebice u slučajevima iz članka 10. stavka 2.; ili

    (c) uključivala valutne ili porezne propise koji nisu u vezi s propisima o carinskim davanjima; ili

    (d) povrijedila industrijsku, poslovnu ili profesionalnu tajnu.

    2.  Kad podnositelj zahtjeva zahtijeva pomoć koju on sam ne bi mogao pružiti ako bi se od njega zahtijevala, na tu će okolnost upozoriti u svojem zahtjevu. U tom slučaju primatelj zahtjeva odlučuje o udovoljavanju takvom zahtjevu.

    3.  Ako je pomoć odbijena, takva odluka i razlozi za nju dostavljaju se podnositelju zahtjeva bez odgode.

    Članak 10.

    Razmjena i povjerljivost podataka

    1.  Svi su podaci priopćeni u bilo kojem obliku sukladno ovom Protokolu povjerljive ili ograničene naravi, ovisno o pravilima primjenjivima na svaku od ugovornih stranaka. Podaci su zaštićeni obvezom službene tajne i uživaju jednaku zaštitu koja vrijedi za slične informacije prema odgovarajućim zakonima ugovorne stranke koja ju je primila i odgovarajućim odredbama koje se primjenjuju na institucije Zajednice.

    2.  U slučaju razmjene osobnih podataka, ugovorna stranka koja je primila podatke obvezuje se primijeniti te podatke na istovjetan način koji se u predmetnom slučaju primjenjuje za ugovornu stranku koja je dala podatke.

    3.  Dobiveni podaci koriste se samo u svrhe ovog Protokola. Kad jedna od ugovornih stranaka zahtijeva korištenje tih podataka u druge svrhe, treba zatražiti prethodno pismeno odobrenje tijela koje je dostavilo podatke. Spomenuto korištenje podliježe ograničenjima koje to tijelo propiše.

    4.  Stavak 3. ne sprečava korištenje podataka u pravnim ili upravnim postupcima kasnije pokrenutima zbog neispunjavanja carinskog zakonodavstva. Nadležno tijelo koje je dostavilo podatke biti će izviješteno o takvom korištenju.

    5.  Ugovorne stranke mogu u njihovoj dokaznoj dokumentaciji, izvješćima i svjedočenjima i u postupcima i tužbama pred sudovima koristiti kao dokaze dobivene podatke i pregledane isprave u skladu s odredbama ovog Protokola.

    Članak 11.

    Vještaci i svjedoci

    Službenik primatelja zahtjeva može biti ovlašten pojaviti se u granicama danih ovlaštenja kao vještak ili svjedok u sudskim ili upravnim postupcima u vezi s pitanjima obuhvaćenima ovim Protokolom u nadležnosti druge ugovorne stranke i iznijeti te predmete, dokumente ili njihove ovjerene preslike, koji bi mogli biti potrebni za postupak. U zahtjevu za dolazak na ročište mora se jasno navesti o kojim pitanjima i u kojem svojstvu ili s kojim će ovlastima službenik biti ispitan.

    Članak 12.

    Troškovi pomoći

    Ugovorne se stranke odriču svih potraživanja za nadoknadu troškova koji su nastali u skladu s ovom Protokolom, osim prema potrebi troškova vještaka, svjedoka, tumača i prevoditelja koji nisu zaposlenici u državnoj i javnoj upravi.

    Članak 13.

    Primjena

    1.  Primjena ovog Protokola povjerena je središnjem carinskom tijelu Farskih otoka s jedne strane i nadležnim službama Komisije Europskih Zajednica i, prema potrebi, carinskom tijelu država članica Europske zajednice s druge strane. Oni odlučuju o praktičnim mjerama i aranžmanima koji su potrebni za njegovu primjenu, pri čemu uzimaju u obzir valjana pravila na području zaštite podataka.

    2.  Ugovorne stranke savjetuju jedna drugu i neposredno se izvješćuju o podrobnim pravilima provedbe koja su donijele sukladno odredbama ovog Protokola.

    Članak 14.

    Dopunjavanje

    Ne dovodeći u pitanje članak 10., svi sporazumi o međusobnoj pomoći koji su sklopljeni ili se mogu sklopiti između jedne ili više država članica Europske zajednice i Farskih otoka ne dovode u pitanje odredbe Zajednice kojima se uređuje priopćavanje između nadležnih službi Komisije i carinska tijela država članica o svim podacima dobivenima u carinskim pitanjima koja mogu biti u interesu Zajednice.

    ZAJEDNIČKA IZJAVA

    o reviziji Sporazuma u pogledu razvoja trgovačkih odnosa između EZ-e i EFTA-e

    Ako Zajednica u kontekstu Sporazuma o Europskom gospodarskom prostoru dodijeli koncesije državama EFTA-EEA, koje nadilaze koncesije dodijeljene Farskim otocima na područjima obuhvaćenima ovim Sporazumom, Zajednica će, na zahtjev Farskih otoka, razmatrati u pozitivnom duhu od slučaja do slučaja u kojem omjeru i na kojoj osnovi bi se odgovarajuće koncesije mogle ponuditi Farskim otocima.

    Ako se između Farskih otoka i država članica EFTA-e sklope sporazumi ili aranžmani, pri čemu Farski otoci daju državama EFTA-e koncesije koje nadilaze koncesije dane Zajednici na područjima obuhvaćenima ovim Sporazumom, Farski otoci će na zahtjev Zajednice, razmatrati u pozitivnom duhu od slučaja do slučaja u kojem omjeru i na kojoj osnovi bi se odgovarajuće koncesije mogle ponuditi Zajednici.

    ZAJEDNIČKE IZJAVE

    o Protokolu 3. uz Sporazum

    I. MOGUĆNOST KUMULACIJE S MATERIJALIMA IZ ZEMALJA EFTA-e

    Ugovorne stranke suglasne su ispitati izvedljivost i gospodarski interes uključivanja odredbi u Protokol 3 o mogućnosti kumulacije s materijalima iz zemalja EFTA-e.

    II. PRIJELAZNO RAZDOBLJE ZA IZDAVANJE ILI SASTAVLJANJE DOKAZA O PODRIJETLU IZDANIH U OKVIRU POČETNOG SPORAZUMA POTPISANOGA 2. PROSINCA 1991.

    1. Do 31. prosinca 1997. nadležna carinska tijela Zajednice i Farskih otoka prihvaćaju kao valjane dokaze o podrijetlu u smislu Protokola 3:

    i. potvrde o prometu robe EUR.1 prethodno ovjerene pečatom nadležne carinarnice zemlje izvoznice;

    ii. potvrde o prometu robe EUR.1 izdane u okviru ovog Sporazuma, koju je ovlašteni izvoznik ovjerio posebnim pečatom koji je odobrilo carinsko tijelo zemlje izvoznice;

    iii. obrasce EUR.2 izdane u okviru ovog Sporazuma.

    2. Zahtjeve za naknadnom provjerom gore navedenih dokumenata prihvaćaju nadležna carinska tijela Zajednice i Farskih otoka za razdoblje od dvije godine nakon izdavanja i sastavljanja predmetnih dokaza o podrijetlu. Te se provjere obavljaju u skladu s glavom VI. Protokola 3 uz ovaj Sporazum.

    III. KNEŽEVINA ANDORA

    1. Farski otoci prihvaćaju proizvode s podrijetlom iz Kneževine Andore iz poglavlja 25. do 97. Harmoniziranog sustava kao proizvode s podrijetlom iz Zajednice u smislu ovog Sporazuma.

    2. Protokol 3 primjenjuje se mutatis mutandis u svrhu definiranja statusa proizvoda s podrijetlom za gore navedene proizvode.

    IV. REPUBLIKA SAN MARINO

    1. Farski otoci prihvaćaju proizvode s podrijetlom iz Republike San Marino kao proizvode s podrijetlom u smislu ovog Sporazuma.

    2. Protokol 3 primjenjuje se mutatis mutandis u svrhu definiranja statusa proizvoda s podrijetlom za gore navedene proizvode.

    IZJAVA ZAJEDNICE

    o članku 24. stavku 1. Ugovora

    Zajednica izjavljuje da će u kontekstu samostalne primjene članka 24. stavka 1. Sporazuma, koji obvezuje ugovorne stranke ocijeniti sve postupke protivne tom članku na temelju kriterija proizašlih iz primjene pravila članaka 85., 86., 90. i 92. Ugovora o osnivanju Europske zajednice.

    IZJAVA ZAJEDNICE

    o regionalnoj primjeni određenih odredaba Sporazuma

    Zajednica izjavljuje da se primjena bilo kojih mjera prema člancima 24., 25., 26., 27. i 28. Sporazuma, u skladu s postupcima i sukladno aranžmanima iz članka 29. ili sukladno članku 30., može ograničiti na jednu od njezinih regija na temelju propisa Zajednice.

    IZJAVA DANSKE I FARSKIH OTOKA

    o članku 36. Sporazuma

    U skladu s člankom 36. Sporazuma, Zajednica će na zahtjev Farskih otoka uzeti u obzir poboljšanje mogućnosti pristupa posebnim proizvodima.

    Prema stajalištu Farskih otoka ovaj članak treba služiti cilju postupnog razvoja trgovine između ugovornih stranaka i stoga Farski otoci pozivaju Zajednicu da ozbiljno uzme u razmatranje mogućnosti pristupa kad su kvote i gornje granice tih proizvoda dokazano iscrpljene.



    ( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to theAgreement on the European Economic Area.

    ( 2 ) Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.

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    ( 5 ) These indications may be omitted if the information is contained on the document itself.

    ( 6 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

    ( 7 ) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

    ( 8 ) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

    ( 9 ) Complete and delete where necessary.

    ( 10 ) These indications may be omitted if the information is contained on the document itself.

    ( 11 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

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