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Document 52024PC0297

Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the Partnership Council regarding modifications to Annex 3 to the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

COM/2024/297 final

Brussels, 15.7.2024

COM(2024) 297 final

2024/0165(NLE)

Proposal for a

COUNCIL DECISION

on the position to be taken on behalf of the European Union in the Partnership Council regarding modifications to Annex 3 to the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part


EXPLANATORY MEMORANDUM

1.Subject matter of the proposal

This proposal concerns a Council Decision establishing the position to be taken on behalf of the European Union in the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (the TCA’) 1  regarding modifications to Annex 3 thereof.

The decision will update the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status (‘product specific rules’) to the Harmonised System of 2022.

2.Context of the proposal

2.1.The EU – UK Trade and Cooperation Agreement

The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (the ‘TCA’) was concluded by the Union by means of Council Decision (EU) 2021/689 of 29 April 2021 and entered into force on 1 May 2021.

2.2.The Partnership Council

Pursuant to Articles 7 and 68 of the Agreement, the Partnership Council may amend Chapter 2 “Rules of origin” of Title I “Trade in Goods” of Part 2 “Trade, transport, fisheries and other arrangements”, and its annexes such as Annex 3 in the advancement of achieving the objectives of the Trade and Cooperation Agreement. By application of the Article 8 (3c) of the Trade and Cooperation Agreement the EU-UK Trade Specialised Committee on Customs Cooperation and Rules of Origin, which concluded preparatory work in this matter in its 3rd meeting on 27 September 2023, submits proposals for modifications to Annex 3 to the Partnership Council.

On 21 December 2023, the Partnership Council adopted its Decision 1/2023 according to which Annex 3 of the EU-UK TCA shall not be amended in respect of categories of products (namely, those listed in Annex 5 of the TCA) until 1 January 2032. Article 1 of said Decision 1/2023 however foresees one exception to this: when the amendment is due to an update of the Harmonized System. In addition, in this case no amendments are foreseen with regard to products listed in Annex 5 of the TCA.

The Partnership Council is to adopt one act:

On 1 January 2022, amendments were made to the Nomenclature governed by the Harmonized Commodity Description and Coding System ("HS") Convention 2 .

The Parties to the Agreement have agreed that in order to reflect the HS 2022 adjustments, it is necessary to update the description of the HS chapters, headings or subheadings and the product specific rules of origin contained in Annex 3 of the Trade and Cooperation Agreement.

The purpose of the envisaged act is to amend Annex 3 of the Trade and Cooperation Agreement to update it to the 2022 version of the Harmonised Commodity Description and Coding System (HS) as regards the description of the HS headings and the product specific rules of origin.

Therefore, Annex 3 to the Trade and Cooperation Agreement should be amended. These amendments do not introduce substantial changes to the negotiated rules of origin.

The envisaged act will become binding in accordance with Articles 7 (4c) and 68 of the Trade and Cooperation Agreement, which provides that the Partnership Council can modify Annexes such as Annex 3.

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

This proposed action covers the product specific rules covered in Annex 3. They are now outdated because of the entry into force of the HS 2022 on 1 January 2022. Accordingly, the EU – UK Trade Specialized Committee on Customs Cooperation and Rules of Origin has agreed at its 3rd meeting of 27 September 2023 on updating Annex 3 to reflect the HS 2022.

Update of the Annex 3

The list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status is set out in Annex 3. The update for Annex 3 covers changes brought by the HS 2022 in the wording of certain HS chapters, headings or sub-headings, as well as the adaptation of certain product specific rules.

The proposed Council Decision on the position to be taken on behalf of the European Union within the Partnership Council concerns the amendments of Annex 3 of the Trade and Cooperation Agreement.

Updating the ‘product specific’ rules of origin in line with the updates every five years in the Harmonised System, is best practice of the European Union.

4.Legal basis

4.1.Procedural legal basis

4.1.1.Principles

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

The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature 3 .

4.1.2.Application to the present case

The Partnership Council is a body set up by an agreement, namely the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part.

The act, in this case a Decision, which the Partnership Council is called upon to adopt, in accordance with Articles 7 and 68 of the Trade and Cooperation Agreement, constitutes an act having legal effects.

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

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

4.2.Substantive legal basis

4.2.1.Principles

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

4.2.2.Application to the present case

The proposal relates to the implementation of a preferential trade agreement concluded as part of the common commercial policy, which is an area in which the Union has exclusive competence.

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

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

4.3.Conclusion

The legal basis of the proposed decision should be the first subparagraph of Article 207(4) TFEU, in conjunction with Article 218(9) TFEU.

5.Publication of the envisaged act

As the act of the Partnership Council will amend Annex 3 of the Trade and Cooperation Agreement, which provides the Product Specific Rules of Origin, which are important to numerous external stakeholders, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

2024/0165 (NLE)

Proposal for a

COUNCIL DECISION

on the position to be taken on behalf of the European Union in the Partnership Council regarding modifications to Annex 3 to the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to the proposal from the European Commission,

Whereas:

(1)The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (the ‘TCA’) was concluded by the Union by means of Council Decision (EU) 2021/689 of 29 April 2021 and entered into force on 1 May 2021.

(2)Chapter 2 of Title 1 of Part 2 of the Agreement and Annexes 2 to 9 to the Agreement lay down provisions on the definition of originating products and methods of administrative cooperation.

(3)Pursuant to Articles 7 (4)(c) and 68 of the Agreement, the Partnership Council established under the TCA may amend Chapter 2 “Rules of origin” of Title I “Trade in Goods” of Part 2 “Trade, transport, fisheries and other arrangements”, and its annexes such as Annex 3, which establishes the Product Specific Rules of Origin, i.e. the respective working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status and which is currently based on the Harmonised System (‘HS’) 2017 version.

(4)The Partnership Council is to adopt a Decision modifying Annex 3 to align the wording of certain chapters, headings or sub-headings and to adapt the product specific rules of origin with the HS 2022 version. For reasons of clarity the Annex should be replaced in its entirety, taking into account the number of amendments that need to be made in the Annex.

(5)In its Decision 1/2023, the Partnership Council provided that Annex 3 of the TCA should not be amended for products listed in Annex 5 of the TCA, except when the amendment is due to updates of the Harmonized System. In this case also no amendments are foreseen with regard to products listed in Annex 5 of the TCA. The Partnership Council Decision annexed to this Decision is therefore in any event compliant to Decision 1/2023 of the Partnership Council.

(6)The adoption of the Decision by the Partnership Council is expected to take place in the third quarter of 2024.

(7)It is appropriate to establish the position to be taken on the Union's behalf in the Partnership Council, as the Decision will have legal effect in the Union,

HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on the Union’s behalf within the Partnership Council shall be based on the draft decision of the Partnership Council attached as Annex 1 to this Decision,

Article 2

Once adopted, the Decision of the Partnership Council referred to in Article 1 shall be published in the Official Journal of the European Union.

Article 3

This Decision is addressed to the Commission.

Done at Brussels,

   For the Council

   The President

(1)    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (OJ L 149, 30.04.2021, p. 10)
(2)    World Customs Organization “International Convention on the Harmonized Commodity Description and Coding System", 1983.
(3)    Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64. 
Top

Brussels, 15.7.2024

COM(2024) 297 final

ANNEX

to the

Proposal for a Council Decision

on the position to be taken on behalf of the European Union in the Partnership Council regarding modifications to Annex 3 to the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part


ANNEX

DECISION No xx/202x

OF THE PARTNERSHIP COUNCIL

modifying Annex 3 of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (Product Specific Rules of Origin)

THE PARTNERSHIP COUNCIL,

Having regard to the Trade and Cooperation Agreement between the European Union and the

European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, and in particular Article 7(4)(c) and Article 68 thereof,

Whereas:

(1)     Pursuant to Articles 7 and 68 of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, the Partnership Council may amend Chapter 2 “Rules of origin” of Title I “Trade in Goods” of Part 2 “Trade, transport, fisheries and other arrangements”, and its annexes such as Annex 3, which concerns the Product Specific Rules of Origin indicating the working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.

(2)     The current Annex 3 to the Agreement contain description of HS chapters, headings or sub-headings and product-specific rules of origin that reflect the Harmonised System (HS) 2017.

(3)     Amendments were introduced on 1 January 2022 into the Nomenclature governed by the International Convention on the Harmonized Commodity Description and Coding System (‘HS’). The Parties to the Agreement have therefore agreed upon updating Annex 3 to reflect the HS 2022.

(4)     Annex 3 to the Agreement shall be modified to reflect changes in the wording of the HS 2022 chapters, headings or sub-headings.

(5)    For those chapters of the HS, which now include products from other chapters or headings because of the changes to the HS, the product specific rules of origin were in principle subject to modification to keep the rules unchanged for the products moving to these HS headings. In reality, this was only needed in a few instances (in particular concerning headings 24.03, 24.04, 38.27, 84.79 and 85.24).

(6)    In its Decision 1/2023, the Partnership Council provided that Annex 3 of the TCA shall not be amended for products listed in Annex 5 TCA, except when the amendment is due to updates of the Harmonized System. This Decision is therefore compliant with Decision 1/2023 of the Partnership Council.

(7)    For the sake of better readability the Section and Chapter headings should appear in bold.

(8)     Annex 3 to the Agreement should therefore be modified. Those modifications do not constitute substantive changes to the negotiated rules of origin.

HAS ADOPTED THIS DECISION:

Article 1

Annex 3 to the Trade and Cooperation Agreement containing the Product Specific Rules of Origin is hereby replaced by Annex 3 set out in Annex 1 to this Decision.

Article 2

This Decision shall enter into force 60 days after the date of its adoption.

Done at …,

For the Partnership Council

The Co-Chairs

ANNEX 1

ANNEX 3

PRODUCT-SPECIFIC RULES OF ORIGIN

Column 1

Harmonised System classification (2022) including specific description

Column 2

Product-specific rule of origin

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

Live animals

01.01-01.06

All animals of Chapter 1 are wholly obtained

Chapter 2

Meat and edible meat offal

02.01-02.10

Production in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

03.01-03.09

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

Chapter 4

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

04.01-04.10

Production in which:

- all the materials of Chapter 4 used are wholly obtained; and

- the total weight of non-originating materials of headings 17.01 and 17.02 does not exceed 20 % of the weight of the product

Chapter 5

Products of animal origin, not elsewhere specified or included

05.01-05.11

Production from non-originating materials of any heading

SECTION II

VEGETABLE PRODUCTS

Chapter 6

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

06.01-06.04

Production in which all the materials of Chapter 6 used are wholly obtained

Chapter 7

Edible vegetables and certain roots and tubers

07.01-07.14

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

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

08.01-08.14

Production in which:

- all the materials of Chapter 8 used are wholly obtained; and

- the total weight of non-originating materials of headings 17.01 and 17.02 does not exceed 20 % of the weight of the product

Chapter 9

Coffee, tea, maté and spices

09.01-09.10

Production from non-originating materials of any heading

Chapter 10

Cereals

10.01-10.08

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

Chapter 11

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

11.01-11.09

Production in which all materials of Chapters 10 and 11, headings 07.01, 07.14, 23.02 to 23.03 or subheading 0710.10 used are wholly obtained

Chapter 12

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

12.01-12.14

CTH

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

13.01-13.02

Production from non-originating materials of any heading in which the total weight of non-originating materials of headings 17.01 and 17.02 does not exceed 20 % of the weight of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

14.01-14.04

Production from non-originating materials of any heading

SECTION III

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15

Animal or vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15.01-15.04

CTH

15.05-15.06

Production from non-originating materials of any heading

15.07-15.08

CTSH

15.09-15.10

Production in which all the vegetable materials used are wholly obtained

15.11-15.15

CTSH

15.16-15.17

CTH

15.18-15.19

CTSH

15.20

Production from non-originating materials of any heading

15.21-15.22

CTSH

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

Chapter 16

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

1601.00-1604.18

Production in which all the materials of Chapters 1, 2, 3 and 16 used are wholly obtained 1

1604.19

CC



1604.20

- Preparations of surimi:

CC

- Others:

Production in which all the materials of Chapters 3 and 16 used are wholly obtained 2

1604.31-1605.69

Production in which all the materials of Chapters 3 and 16 used are wholly obtained

Chapter 17

Sugars and sugar confectionery

17.01

CTH

17.02

CTH, provided that the total weight of non-originating materials of headings 11.01 to 11.08, 17.01 and 17.03 used does not exceed 20 % of the weight of the product

17.03

CTH

17.04

- White chocolate:

CTH, provided that:

(a)    all the materials of Chapter 4 used are wholly obtained; and

(b)    (i)    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product; or

(ii)    the value of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the ex-works price of the product

- Others:

CTH, provided that:

- all the materials of Chapter 4 used are wholly obtained; and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product

Chapter 18

Cocoa and cocoa preparations

18.01-18.05

CTH

1806.10

CTH, provided that:

- all the materials of Chapter 4 used are wholly obtained, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product

1806.20-1806.90

CTH, provided that:

(a)    all the materials of Chapter 4 used are wholly obtained, and

(b)    (i)    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product; or

(ii)    the value of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the ex-works price of the product



Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

19.01-19.05

CTH, provided that:

- all the materials of Chapter 4 used are wholly obtained,

- the total weight of non-originating materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the product,

- the total weight of non-originating materials of headings 10.06 and 11.08 used does not exceed 20 % of the weight of the product, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

20.01

CTH

20.02-20.03

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

20.04-20.09

CTH, provided that the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product



Chapter 21

Miscellaneous edible preparations

21.01-21.02

CTH, provided that:

- all the materials of Chapter 4 used are wholly obtained, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product

2103.10

2103.20

2103.90

CTH; however, non-originating mustard flour or meal or prepared mustard may be used

2103.30

Production from non-originating materials of any heading

21.04-21.06

CTH, provided that:

- all the materials of Chapter 4 used are wholly obtained, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product



Chapter 22

Beverages, spirits and vinegar

22.01-22.06

CTH except from non-originating materials of headings 22.07 and 22.08, provided that:

- all the materials of subheadings 0806.10, 2009.61, 2009.69 used are wholly obtained,

- all the materials of Chapter 4 used are wholly obtained, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product

22.07

CTH except from non-originating materials of heading 22.08, provided that all the materials of Chapter 10, subheadings 0806.10, 2009.61 and 2009.69 used are wholly obtained

22.08-22.09

CTH except from non-originating materials of headings 22.07 and 22.08, provided that all the materials of subheadings 0806.10, 2009.61 and 2009.69 used are wholly obtained

Chapter 23

Residues and waste from the food industries; prepared animal fodder

23.01

CTH

2302.10-2303.10

CTH, provided that the total weight of non-originating materials of Chapter 10 used does not exceed 20 % of the weight of the product

2303.20-2308.00

CTH

23.09

CTH, provided that:

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

- the total weight of non-originating materials of headings 10.01 to 10.04, 10.07 to 10.08, Chapter 11, and headings 23.02 and 23.03 used does not exceed 20 % of the weight of the product, and

- the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product

Chapter 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

24.01

Production in which all materials of heading 24.01 are wholly obtained

2402.10

Production from non-originating materials of any heading, provided that the total weight of non-originating materials of heading 24.01 used does not exceed 30 % of the weight of materials of Chapter 24 used

2402.20

Production from non-originating materials of any heading, except that of the product and of smoking tobacco of subheading 2403.19, and in which at least 10 % by weight of all materials of heading 24.01 used is wholly obtained

2402.90

Production from non-originating materials of any heading, provided that the total weight of non-originating materials of heading 24.01 used does not exceed 30 % of the weight of materials of Chapter 24 used

2403.11-2404.11

CTH, in which at least 10% by weight of all materials of heading 24.01 used are wholly obtained

2404.12-2404.99

CTH



SECTION V

MINERAL PRODUCTS

Section note: For definitions of horizontal processing rules within this Section, see Note 5 of Annex 2

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

25.01-25.30

CTH;

or

MaxNOM 70 % (EXW)

Chapter 26

Ores, slag and ash

26.01-26.21

CTH

Chapter 27

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

27.01-27.09

Production from non-originating materials of any heading

27.10

CTH except from non-originating biodiesel of subheading 3824.99 or 3826.00;

or

Distillation or a chemical reaction is undergone, provided that biodiesel (including hydrotreated vegetable oil) of heading 27.10 and subheadings 3824.99 and 3826.00 used is obtained by esterification, transesterification or hydrotreatment

27.11-27.15

Production from non-originating materials of any heading

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section note: For definitions of horizontal processing rules within this Section, see Note 5 of Annex 2

Chapter 28

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

28.01-28.53

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)



Chapter 29

Organic chemicals

2901.10-2905.42

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

2905.43-2905.44

CTH except from non-originating materials of heading 17.02 and subheading 3824.60

2905.45

CTSH, however, non-originating materials of the same subheading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product;

or

MaxNOM 50 % (EXW)

2905.49-2942

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)





Chapter 30

Pharmaceutical products

30.01-30.06

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

Chapter 31

Fertilisers

31.01-31.04

CTH, however, non-originating materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the EXW of the product;

or

MaxNOM 40 % (EXW)

31.05

-Sodium nitrate

-Calcium cyanamide

-Potassium sulphate

-Magnesium potassium sulphate

CTH, however, non-originating materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the EXW of the product;

or

MaxNOM 40 % (EXW)

-Others

CTH, however, non-originating materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the EXW of the product, and in which the value of all non-originating materials used does not exceed 50 % of the EXW of the product;

or

MaxNOM 40 % (EXW)



Chapter 32

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

32.01-32.15

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)





Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

33.01

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

3302.10

CTH, however, non-originating materials of subheading 3302.10 may be used, provided that their total value does not exceed 20 % of the EXW of the product

3302.90

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

33.03

Production from non-originating materials of any heading

33.04 -33.07

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

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

34.01-34.07

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

35.01-35.04

CTH except from non-originating materials of Chapter 4

35.05

CTH except from non-originating materials of heading 11.08

35.06-35.07

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

Chapter 36

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

36.01-36.06

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

Chapter 37

Photographic or cinematographic goods

37.01-37.07

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)



Chapter 38

Miscellaneous chemical products

38.01-38.08

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

3809.10

CTH except from non-originating materials of headings 11.08 and 35.05

3809.91-3822.90

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

38.23

Production from non-originating material of any heading

3824.10-3824.50

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

3824.60

CTH except from non-originating materials of subheadings 2905.43 and 2905.44

3824.81-3825.90

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

38.26

Production in which biodiesel is obtained through transesterification, esterification or hydro-treatment

38.27

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Section note: For definitions of horizontal processing rules within this Section, see Note 5 of Annex 2



Chapter 39

Plastics and articles thereof

39.01-39.15

CTSH;

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone;

or

MaxNOM 50 % (EXW)

39.16-39.19

CTH;

or

MaxNOM 50 % (EXW)

39.20

CTSH;

or

MaxNOM 50 % (EXW)

39.21-39.22

CTH;

or

MaxNOM 50 % (EXW)

3923.10-3923.50

CTSH;

or

MaxNOM 50 % (EXW)

3923.90-3925.90

CTH;

or

MaxNOM 50 % (EXW)

39.26

CTSH;

or

MaxNOM 50 % (EXW)

Chapter 40

Rubber and articles thereof

40.01-40.11

CTH;

or

MaxNOM 50 % (EXW)

4012.11-4012.19

CTSH;

or

Retreading of used tyres

4012.20-4017.00

CTH;

or

MaxNOM 50 % (EXW)

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLE OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Chapter 41

Raw hides and skins (other than furskins) and leather

41.01-4104.19

CTH

4104.41-4104.49

CTSH except from non-originating materials of subheadings 4104.41 to 4104.49

4105.10

CTH

4105.30

CTSH

4106.21

CTH

4106.22

CTSH

4106.31

CTH

4106.32-4106.40

CTSH

4106.91

CTH

4106.92

CTSH

41.07-41.13

CTH except from non-originating materials of subheadings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 and 4106.92. However, non-originating materials of subheadings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 or 4106.92 may be used provided that they undergo a retanning operation

4114.10

CTH

4114.20

CTH except from non-originating materials of subheadings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32, 4106.92 and 4107. However, non-originating materials of subheadings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32, 4106.92 and heading 41.07 may be used provided that they undergo a retanning operation

41.15

CTH



Chapter 42

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

42.01-42.06

CTH;

or

MaxNOM 50 % (EXW)

Chapter 43

Furskins and artificial fur; manufactures thereof

4301.10-4302.20

CTH;

or

MaxNOM 50 % (EXW)

4302.30

CTSH

43.03-43.04

CTH;

or

MaxNOM 50 % (EXW)



SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44

Wood and articles of wood; wood charcoal

44.01-44.21

CTH;

or

MaxNOM 50 % (EXW)

Chapter 45

Cork and articles of cork

45.01-45.04

CTH;

or

MaxNOM 50 % (EXW)

Chapter 46

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

46.01-46.02

CTH;

or

MaxNOM 50 % (EXW)



SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPAER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47

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

47.01-47.07

CTH;

or

MaxNOM 50 % (EXW)

Chapter 48

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

48.01-48.23

CTH;

or

MaxNOM 50 % (EXW)

Chapter 49

Printed books, newspapers, pictures and other products of the printing

industry; manuscripts, typescripts and plans

49.01-49.11

CTH;

or

MaxNOM 50 % (EXW)

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Section note: For definitions of terms used for tolerances applicable to certain products made of textile materials, see Notes 6,7 and 8 of Annex 2

Chapter 50

Silk

50.01-50.02

CTH

50.03

- Carded or combed:

Carding or combing of silk waste

- Others:

CTH

50.04-50.05

Spinning of natural fibres;

Extrusion of man-made continuous filament combined with spinning;

Extrusion of man-made continuous filament combined with twisting;

or

Twisting combined with any mechanical operation

50.06

- Silk yarn and yarn spun from silk waste:

Spinning of natural fibres;

Extrusion of man-made continuous filament combined with spinning;

Extrusion of man-made continuous filament combined with twisting;

or

Twisting combined with any mechanical operation

- Silk-worm gut:

CTH

50.07

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

Extrusion of man-made filament yarn combined with weaving;

Twisting or any mechanical operation combined with weaving;

Weaving combined with dyeing;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 51

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

51.01-51.05

CTH

51.06-51.10

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

51.11-51.13

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

Extrusion of man-made filament yarn combined with weaving;

Weaving combined with dyeing;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 52

Cotton

52.01-52.03

CTH

52.04-52.07

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

52.08-52.12

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

Extrusion of man-made filament yarn combined with weaving;

Twisting or any mechanical operation combined with weaving;

Weaving combined with dyeing or with coating or with laminating;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

53.01-53.05

CTH

53.06-53.08

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

53.09-53.11

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

Extrusion of man-made filament yarn combined with weaving;

Weaving combined with dyeing or with coating or with laminating;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

54.01-54.06

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

54.07-54.08

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

Extrusion of man-made filament yarn combined with weaving;

Yarn dyeing combined with weaving;

Weaving combined with dyeing or with coating or with laminating;

Twisting or any mechanical operation combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 55

Man-made staple fibres

55.01-55.07

Extrusion of man-made fibres

55.08-55.11

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

55.12-55.16

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

Extrusion of man-made filament yarn combined with weaving;

Twisting or any mechanical operation combined with weaving;

Weaving combined with dyeing or with coating or with laminating;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

56.01

Spinning or bonding of natural fibres;

Extrusion of man-made fibres combined with spinning or bonding;

Flocking combined with dyeing or with printing;

or

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



56.02

- Needleloom Felt:

Extrusion of man-made fibres combined with fabric formation; however:

- non-originating polypropylene filament of heading 54.02,

- non-originating polypropylene fibres of heading 55.03 or 55.06, or

- non-originating polypropylene filament tow of heading 55.01,

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 EXW of the product;

or

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

- Others:

Extrusion of man-made fibres combined with fabric formation;

or

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

5603.11-5603.14

Production from

- directionally or randomly oriented filaments; or

- substances or polymers of natural or man-made origin;

followed in both cases by bonding into a nonwoven

5603.91-5603.94

Production from

- directionally or randomly oriented staple fibres; or

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

followed in both cases by bonding into a nonwoven

5604.10

Production from rubber thread or cord, not textile covered

5604.90

Spinning of natural fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

56.05

Spinning of natural or man-made staple fibres;

Extrusion of man-made fibres combined with spinning;

or

Twisting combined with any mechanical operation

56.06

Extrusion of man-made fibres combined with spinning;

Twisting combined with gimping;

Spinning of natural or man-made staple fibres;

or

Flocking combined with dyeing

56.07-56.09

Spinning of natural fibres;

or

Extrusion of man-made fibres combined with spinning

Chapter 57

Carpets and other textile floor coverings

Chapter note: For products of this Chapter non-originating jute fabric may be used as a backing

57.01-57.05

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

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

Production from coir yarn or sisal yarn or jute yarn or classical ring spun viscose yarn;

Tufting combined with dyeing or with printing;

Tufting or weaving of man-made filament yarn combined with coating or with laminating;

Flocking combined with dyeing or with printing;

or

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





Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

58.01-58.04

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

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

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

Tufting combined with dyeing or with printing;

Flocking combined with dyeing or with printing;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

58.05

CTH

58.06-58.09

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

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

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

Tufting combined with dyeing or with printing;

Flocking combined with dyeing or with printing;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

58.10

Embroidering in which the value of non-originating materials of any heading, except that of the product, used does not exceed 50 % of the EXW of the product

58.11

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

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

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

Tufting combined with dyeing or with printing;

Flocking combined with dyeing or with printing;

Yarn dyeing combined with weaving;

Weaving combined with printing;

or

Printing (as standalone operation)

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

59.01

Weaving combined with dyeing or with flocking or with coating or with laminating or with metalising;

or

Flocking combined with dyeing or with printing

59.02

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

Weaving

- Others:

Extrusion of man-made fibres combined with weaving

59.03

Weaving, knitting or crocheting combined with impregnating or with coating or with covering or with laminating or with metalising;

Weaving combined with printing; or

Printing (as standalone operation)

59.04

Calendaring combined with dyeing, coating, laminating or metalizing. Non-originating jute fabric may be used as a backing;

or

Weaving combined with dyeing or with coating or with laminating or with metalising. Non-originating jute fabric may be used as a backing



59.05

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

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

- Others:

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

Extrusion of man-made filament yarn combined with weaving;

Weaving, knitting or nonwoven fabric formation combined with dyeing or with coating or with laminating;

Weaving combined with printing;

or

Printing (as standalone operation)

59.06

- Knitted or crocheted fabrics:

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

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

Knitting or crocheting combined with rubberising; or

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

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

Extrusion of man-made fibres combined with weaving

- Others:

Weaving, knitting or nonwoven process combined with dyeing or with coating or with rubberising;

Yarn dyeing combined with weaving, knitting or nonwoven process;

or

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

59.07

Weaving, knitting or nonwoven fabric formation combined with dyeing or with printing or with coating or with impregnating or with covering;

Flocking combined with dyeing or with printing;

or

Printing (as standalone operation)

59.08

- Incandescent gas mantles, impregnated:

Production from tubular knitted or crocheted gas-mantle fabric

- Others:

CTH

59.09-59.11

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

Extrusion of man-made fibres combined with weaving;

Weaving combined with dyeing or with coating or with laminating;

or

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



Chapter 60

Knitted or crocheted fabrics

60.01-60.06

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

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

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

Flocking combined with dyeing or with printing;

Yarn dyeing combined with knitting or with crocheting; or

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



Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

61.01-61.17

- 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:

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

- Others:

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

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

Knitting and making-up in one operation

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

62.01

Weaving combined with making-up including cutting of fabric;

or

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

62.02

- Embroidered:

Weaving combined with making-up including cutting of fabric;

or

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.03

Weaving combined with making-up including cutting of fabric;

or

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



62.04

- Embroidered:

Weaving combined with making-up including cutting of fabric;

or

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.05

Weaving combined with making-up including cutting of fabric;

or

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

62.06

- Embroidered:

Weaving combined with making-up including cutting of fabric;

or

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.07-62.08

Weaving combined with making-up including cutting of fabric;

or

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

62.09

- Embroidered:

Weaving combined with making-up including cutting of fabric;

or

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.10

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

Weaving combined with making-up including cutting of fabric;

or

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

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.11

- Women's, or girls' garments, embroidered:

Weaving combined with making-up including cutting of fabric;

or

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.12

- 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:

Knitting combined with making-up including cutting of fabric;

or

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

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.13-62.14

- Embroidered:

Weaving combined with making-up including cutting of fabric;

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product;

or

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

- Others:

Weaving combined with making-up including cutting of fabric;

or

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

62.15

Weaving combined with making-up including cutting of fabric;

or

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

62.16

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

Weaving combined with making-up including cutting of fabric;

or

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

- Others:

Weaving combined with making-up including cutting of fabric;

or

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



62.17

- Embroidered:

Weaving combined with making-up including cutting of fabric;

Production from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product;

or

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

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

Weaving combined with making-up including cutting of fabric;

or

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

- Interlinings for collars and cuffs, cut out:

CTH, provided that the value of all the non-originating materials used does not exceed 40 % of the EXW of the product

- Others:

Weaving combined with making-up including cutting of fabric

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

63.01-63.04

- Of felt, of nonwovens:

Nonwoven fabric formation combined with making-up including cutting of fabric

- Others:

-- Embroidered:

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

or

Production from unembroidered fabric (other than knitted or crocheted), provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product

-- Others:

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

63.05

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



63.06

- Of nonwovens:

Nonwoven fabric formation combined with making-up including cutting of fabric

- Others:

Weaving combined with making-up including cutting of fabric

63.07

MaxNOM 40 % (EXW)

63.08

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 EXW of the set

63.09-63.10

CTH

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLE OF HUMAN HAIR

Chapter 64

Footwear, gaiters and the like; parts of such articles

64.01-64.05

Production from non-originating materials of any heading, except from non-originating assemblies of uppers affixed to inner soles or to other sole components of heading 64.06

64.06

CTH

Chapter 65

Headgear and parts thereof

65.01-65.07

CTH

Chapter 66

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

66.01-66.03

CTH;

or

MaxNOM 50 % (EXW)

Chapter 67

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

67.01-67.04

CTH



SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68

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

68.01-68.15

CTH;

or

MaxNOM 70 % (EXW)

Chapter 69

Ceramic products

69.01-69.14

CTH

Chapter 70

Glass and glassware

70.01-70.09

CTH;

or

MaxNOM 50 % (EXW)

70.10

CTH

70.11

CTH;

or

MaxNOM 50 % (EXW)

70.13

CTH except from non-originating materials of heading 70.10

70.14-70.20

CTH;

or

MaxNOM 50 % (EXW)

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71

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

71.01-71.05

Production from non-originating materials of any heading



71.06

- Unwrought:

CTH except from non-originating materials of headings 71.06, 71.08 and 71.10;

Electrolytic, thermal or chemical separation of non-originating precious metals of headings 71.06, 71.08 and 71.10;

or

Fusion or alloying of non-originating precious metals of headings 71.06, 71.08 and 71.10 with each other or with base metals or purification

- Semi-manufactured or in powder form:

Production from non-originating unwrought precious metals

71.07

Production from non-originating materials of any heading

71.08

- Unwrought:

CTH except from non-originating materials of headings 71.06, 71.08 and 71.10;

Electrolytic, thermal or chemical separation of non-originating precious metals of headings 71.06, 71.08 and 71.10;

or

Fusion or alloying of non-originating precious metals of headings 71.06, 71.08 and 71.10 with each other or with base metals or purification

- Semi-manufactured or in powder form:

Production from non-originating unwrought precious metals

71.09

Production from non-originating materials of any heading

71.10

- Unwrought:

CTH except from non-originating materials of headings 71.06, 71.08 and 71.10;

Electrolytic, thermal or chemical separation of non-originating precious metals of headings 71.06, 71.08 and 71.10;

or

Fusion or alloying of non-originating precious metals of headings 71.06, 71.08 and 71.10 with each other or with base metals or purification

- Semi-manufactured or in powder form:

Production from non-originating unwrought precious metals

71.11

Production from non-originating materials of any heading

71.12-71.18

CTH

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Chapter 72

Iron and Steel

72.01-72.06

CTH

72.07

CTH except from non-originating materials of heading 72.06.

72.08-72.17

CTH except from non-originating materials of headings 72.08 to 72.17.

72.18

CTH

72.19-72.23

CTH except from non-originating materials of headings 72.19 to 72.23.

72.24

CTH

72.25-72.29

CTH except from non-originating materials of headings 72.25 to 72.29.

Chapter 73

Articles of iron or steel

7301.10

CC except from non-originating materials of headings 72.08 to 72.17.

7301.20

CTH

73.02

CC except from non-originating materials of headings 72.08 to 72.17.

73.03

CTH

73.04-73.06

CC except from non-originating materials of headings 72.13 to 72.17, 72.21 to 72.23 and 72.25 to 72.29

73.07

- Tube or pipe fittings of stainless steel:

CTH except from non-originating forged blanks; however, non-originating forged blanks may be used provided that their value does not exceed 50 % of the EXW of the product

- Others:

CTH

73.08

CTH except from non-originating materials of subheading 7301.20

7309.00-7315.19

CTH

7315.20

CTH;

or

MaxNOM 50 % (EXW)

7315.81-7326.90

CTH



Chapter 74

Copper and articles thereof

74.01-74.02

CTH

74.03

Production from non-originating materials of any heading

74.04-74.07

CTH

74.08

CTH and MaxNOM 50 % (EXW)

74.09-74.19

CTH

Chapter 75

Nickel and articles thereof

75.01

CTH

75.02

Production from non-originating materials of any heading

75.03-75.08

CTH

Chapter 76

Aluminium and articles thereof

76.01

CTH and MaxNOM 50 % (EXW);

or

Thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

76.02

CTH

76.03-76.16

CTH and MaxNOM 50 % (EXW) 3

Chapter 78

Lead and articles thereof

7801.10

Production from non-originating materials of any heading

7801.91-7806.00

CTH

Chapter 79

Zinc and articles thereof

79.01-79.07

CTH

Chapter 80

Tin and articles thereof

80.01-80.07

CTH

Chapter 81

Other base metals; cermets; articles thereof

81.01-81.13

Production from non-originating materials of any heading

Chapter 82

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

8201.10-8205.70

CTH;

or

MaxNOM 50 % (EXW)

8205.90

CTH, however, non-originating tools of heading 82.05 may be incorporated into the set, provided that their total value does not exceed 15 % of the EXW of the set

82.06

CTH except from non-originating materials of headings 82.02 to 82.05; however, non-originating tools of headings 82.02 to 82.05 may be incorporated into the set, provided that their total value does not exceed 15 % of the EXW of the set

82.07-82.15

CTH;

or

MaxNOM 50 % (EXW)

Chapter 83

Miscellaneous articles of base metal

83.01-83.11

CTH;

or

MaxNOM 50 % (EXW)

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCE; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

84.01-84.06

CTH;

or

MaxNOM 50 % (EXW)

84.07-84.08

MaxNOM 50 % (EXW)

84.09-84.12

CTH;

or

MaxNOM 50 % (EXW)

8413.11-8415.10

CTSH;

or

MaxNOM 50 % (EXW)

8415.20

CTH;

or

MaxNOM 50 % (EXW)

8415.81-8415.90

CTSH;

or

MaxNOM 50 % (EXW)

84.16-84.20

CTH;

or

MaxNOM 50 % (EXW)

84.21

CTSH;

or

MaxNOM 50 % (EXW)

84.22-84.24

CTH;

or

MaxNOM 50 % (EXW).

84.25-84.30

CTH except from non-originating materials of heading 84.31;

or

MaxNOM 50 % (EXW)

84.31-84.43

CTH;

or

MaxNOM 50 % (EXW)

84.44-84.47

CTH except from non-originating materials of heading 84.48;

or

MaxNOM 50 % (EXW)

84.48-84.55

CTH;

or

MaxNOM 50 % (EXW)

84.56-84.65

CTH except from non-originating materials of heading 84.66;

or

MaxNOM 50 % (EXW)

84.66-84.68

CTH;

or

MaxNOM 50 % (EXW)

84.70-84.72

CTH except from non-originating materials of heading 84.73;

or

MaxNOM 50 % (EXW)

84.73-84.78

CTH;

or

MaxNOM 50 % (EXW)

8479.10

CTSH;

or

MaxNOM 50 % (EXW)

8479.20

- Machinery for the extraction or preparation of microbial fats and oils

CTH

or

MaxNOM 50 % (EXW)

- Others

CTSH;

or

MaxNOM 50 % (EXW)

8479.30-8479.40

CTSH;

or

MaxNOM 50 % (EXW).

8479.50

CTH;

or

MaxNOM 50 % (EXW)

8479.60-8479.83

CTSH;

or

MaxNOM 50 % (EXW)

8479.89

CTH;

or

MaxNOM 50 % (EXW)

8479.90

CTSH;

or

MaxNOM 50 % (EXW)

84.80

CTH;

or

MaxNOM 50 % (EXW)

84.81

CTSH;

or

MaxNOM 50 % (EXW)

84.82-84.87

CTH;

or

MaxNOM 50 % (EXW)

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

85.01-85.02

CTH except from non-originating materials of heading 85.03;

or

MaxNOM 50 % (EXW)

85.03-85.06

CTH;

or

MaxNOM 50 % (EXW)



85.07

- Accumulators containing one or more battery cells or battery modules and the circuitry to interconnect them amongst themselves,

often referred to as "battery packs", of a kind used as the primary source of electrical power for propulsion of vehicles of headings 87.02, 87.03 and 87.04

CTH except from non-originating active cathode materials;

or

MaxNOM 30 % (EXW) 4

- Battery cells, battery modules and parts thereof, intended to be incorporated into an electric accumulator of a kind used as the primary source of electrical power for propulsion of vehicles of headings 87.02, 87.03 and 87.04

CTH except from non-originating active cathode materials;

or

MaxNOM 35 % (EXW) 5

- others

CTH;

or

MaxNOM 50 % (EXW)

85.08-85.18

CTH;

or

MaxNOM 50 % (EXW)

85.19-85.21

CTH except from non-originating materials of heading 85.22;

or

MaxNOM 50 % (EXW)

85.22-85.24

CTH;

or

MaxNOM 50 % (EXW)

85.25-85.27

CTH except from non-originating materials of heading 85.29;

or

MaxNOM 50 % (EXW)

85.28-85.34

CTH;

or

MaxNOM 50 % (EXW)

85.35-85.37

CTH except from non-originating materials of heading 85.38;

or

MaxNOM 50 % (EXW)

8538.10-8541.90

CTH;

or

MaxNOM 50 % (EXW)

8542.31-8542.39

CTH;

Non-originating materials undergo a diffusion;

or

MaxNOM 50 % (EXW)

8542.90-8543.90

CTH;

or

MaxNOM 50 % (EXW)

85.44-85.49

MaxNOM 50 % (EXW)

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

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

86.01-86.09

CTH except from non-originating materials of heading 86.07;

or

MaxNOM 50 % (EXW)

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

87.01

MaxNOM 45 % (EXW)

87.02-87.04

- vehicles with both internal combustion piston engine and electric motor as motors for propulsion capable of being charged by plugging to external source of electric power ("plug-in hybrid");

- vehicles with only electric motor for propulsion

MaxNOM 45 % (EXW) and battery packs of heading 85.07 of a kind used as the primary source of electrical power for propulsion of the vehicle must be originating 6 .

- others

MaxNOM 45 % (EXW) 7

87.05-87.07

MaxNOM 45 % (EXW)

87.08-87.11

CTH;

or

MaxNOM 50 % (EXW)

87.12

MaxNOM 45 % (EXW)

87.13-87.16

CTH;

or

MaxNOM 50 % (EXW)



Chapter 88

Aircraft, spacecraft, and parts thereof

88.01-88.07

CTH;

or

MaxNOM 50 % (EXW)



Chapter 89

Ships, boats and floating structures

89.01-89.08

CC;

or

MaxNOM 40 % (EXW)

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

9001.10-90.01.40

CTH;

or

MaxNOM 50 % (EXW)

9001.50

CTH;

Surfacing of the semi-finished lens into a finished ophthalmic lens with optical corrective power meant to be mounted on a pair of spectacles;

Coating of the lens through appropriated treatments to improve vision and ensure protection of the wearer;

or

MaxNOM 50 % (EXW)

9001.90-9033.00

CTH;

or

MaxNOM 50 % (EXW)

Chapter 91

Clocks and watches and parts thereof

91.01-91.14

CTH;

or

MaxNOM 50 % (EXW)

Chapter 92

Musical instruments; parts and accessories of such articles

92.01-92.09

MaxNOM 50 % (EXW)



SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93

Arms and ammunition; parts and accessories thereof

93.01-93.07

MaxNOM 50 % (EXW)

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

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

94.01-94.06

CTH;

or

MaxNOM 50 % (EXW)

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

95.03-95.08

CTH;

or

MaxNOM 50 % (EXW)

Chapter 96

Miscellaneous manufactured articles

96.01-96.04

CTH;

or

MaxNOM 50 % (EXW)

96.05

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

96.06-9608.40

CTH;

or

MaxNOM 50 % (EXW)

96.08.50

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

96.08.60-96.20

CTH;

or

MaxNOM 50 % (EXW)

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Chapter 97

Works of Art, Collectors' Pieces and Antiques

97.01-97.06

CTH

(1)    Prepared or preserved tunas, skipjack and bonito (Sarda spp.), whole or in pieces (excl. minced) classified under subheading 1604.14 may be considered as originating under alternative product-specific rules of origin within annual quotas as specified in Annex 4.
(2)    Prepared or preserved tunas, skipjack or other fish of genus Euthynnus (excl. whole or in pieces) classified under subheading 1604.20 may be considered as originating under alternative product-specific rules of origin within annual quotas as specified in Annex 4.
(3) 1    Certain aluminium products may be considered as originating under alternative product-specific rules of origin with annual quotas as specified in Annex 4.
(4)    For the period from the entry into force of this Agreement until 31 December 2026 alternative product-specific rules of origin apply, as specified in Annex 5.
(5)    For the period from the entry into force of this Agreement until 31 December 2026 alternative product-specific rules of origin apply, as specified in Annex 5.
(6)    For the period from the entry into force of this Agreement until 31 December 2026 alternative product-specific rules of origin apply, as specified in Annex 5.
(7)    For hybrid vehicles with both internal combustion engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power, alternative product-specific rules of origin apply for the period from the entry into force of this Agreement until 31 December 2026, as specified in Annex 5
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