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DECISION No 1/2002 OF THE JOINT COMMITTEE OF THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF LATVIA AND THE CZECH REPUBLIC

THE JOINT COMMITTEE,

Having regard to the Free Trade Agreement between the Republic of Latvia and the Czech Republic, signed in Riga on 15 April 1996 and Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative co-operation to this Agreement,

Whereas:

Recognizing that the consolidation of the amendments made to Protocol 3 over the years of the implementation of diagonal cumulation between the Parties shall ensure the proper operation of the system of pan-European cumulation as well as shall foster the intensification of mutually beneficial trade relations and contribute to the process of integration in Europe;

Having in mind the amendments to the Harmonized System applicable as from 1.1.2002 bear on changes that should be incorporated in the consolidated text of Protocol 3;

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation shall be replaced with the new Protocol 3 and Annexes to it, which shall constitute an integral part of this Decision.

Article 2

This Decision shall enter into force on the first day of the month following a receipt of the latter diplomatic note confirming its approval in accordance with the internal legal requirements of the respective Party.

Done at Riga, this 11 day of September 2002 in two originals, each in the English language, both texts being equally authentic.

The Representative

The Representative

of the Republic of Latvia:

of the Czech Republic:

Kaspars Gerhards

Již' Maceška

State Secretary of the

Deputy Minister

Ministry of Economics

Ministry of Industry and Trade

 

 

PROTOCOL 3

(referred to in Article 17) concerning the definition of the concept of "originating products" and methods of administrative co-operation

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 Czech Republic

- Article 4 Cumulation in Latvia

- Article 5 Wholly obtained products

- Article 6 Sufficiently worked or processed products

- Article 7 Insufficient working or processing

- Article 8 Unit of qualification

- Article 9 Accessories, spare parts and tools

- Article 10 Sets

- Article 11 Neutral elements

TITLE III TERRITORIAL REQUIREMENTS

- Article 12 Principle of territoriality

- Article 13 Direct transport

- Article 14 Exhibitions

TITLE IV DRAWBACK OR EXEMPTION

- Article 15 Prohibition of drawback of, or exemption from, customs duties

TITLE V PROOF OF ORIGIN

- Article 16 General requirements

- Article 17 Procedure for the issue of a movement certificate EUR.1

- Article 18 Movement certificates EUR.1 issued retrospectively

- Article 19 Issue of a duplicate movement certificate EUR.1

- Article 20 Issue of movement certificates EUR.1 on the basis of a proof of

origin issued or made out previously

- Article 20a Accounting segregation

- Article 21 Conditions for making out an invoice declaration

- Article 22 Approved exporter

- Article 23 Validity of proof of origin

- Article 24 Submission of proof of origin

- Article 25 Importation by instalments

- Article 26 Exemptions from proof of origin

- Article 27 Supporting documents

- Article 28 Preservation of proof of origin and supporting documents

- Article 29 Discrepancies and formal errors

- Article 30 Amounts expressed in euro

TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

- Article 31 Mutual assistance

- Article 32 Verification of proofs of origin

- Article 33 Dispute settlement

- Article 34 Penalties

- Article 35 Free zones

TITLE VII FINAL PROVISIONS

- Article 36 Customs Sub-Committee

- Article 37 Annexes I - IV

List of Annexes

Annex I: Introductory notes to the list in Annex II

Annex II: List of working or processing required to be carried out on

non-originating materials in order that the product manufactured

can obtain originating status

Annex III: Specimens of movement certificate EUR.1 and application

for a movement certificate EUR.1

Annex IV: Text of the invoice declaration

Joint Declarations

Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System

 

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 Party 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 Party;

(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 countries referred to in Article 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Party;

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

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

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

(m) "territories" includes territorial waters.

 

Title II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:

(a) products wholly obtained in that Party within the meaning of Article 5;

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

Article 3

Cumulation in the Czech Republic

1. Without prejudice to the provisions of Article 2, products shall be considered as originating in the Czech Republic if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the Czech Republic and each of these countries, provided that the working or processing carried out in the Czech Republic goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in the Czech Republic does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Czech Republic 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 paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Czech Republic.

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

4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.

Article 4

Cumulation in Latvia

1. Without prejudice to the provisions of Article 2, products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and each of these countries, provided that the working or processing carried out in Latvia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in Latvia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Latvia 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 paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.

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

4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in a Party:

(a) mineral products extracted from its soil or from its 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 a Party by its vessels;

(g) products made aboard its 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 its territorial waters provided that it has sole rights to work that soil or subsoil;

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

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

(a) which are registered or recorded in a Party;

(b) which sail under the flag of that Party;

(c) which are owned to an extent of at least 50 per cent by nationals of that Party, or by a company with its head office in one of the Parties, 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 that Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to that Party or to public bodies or nationals of that Party;

(d) of which the master and officers are nationals of that Party; and

(e) of which at least 75 per cent of the crew are nationals of that Party.

Article 6

Sufficiently worked or processed products

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

The conditions referred to 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, should not be used in the manufacture of a product may nevertheless be used, provided that:

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

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

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized 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 in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

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

It follows that:

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

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

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

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

Title III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

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

2. Except as provided for in Articles 3 and 4, where originating goods exported from one of the Parties 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 Parties on materials exported from one of the Parties and subsequently reimported there, provided:

(a) the said materials are wholly obtained in one of the Parties 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 reimported goods have been obtained by working or processing the exported materials; and

ii) the total added value acquired outside the Parties by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Parties. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the Party concerned, taken together with the total added value acquired outside the Party 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 Parties, 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 Harmonized System.

8. Any working or processing of the kind covered by the provisions of this Article and done outside the Parties 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 Parties or through the territories of the other countries referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of a Party.

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

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

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

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

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

(c) failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in a Party 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 a Party to the country in which the exhibition is held and has exhibited them there;

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

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

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

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

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

 

Title IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of,

or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in a Party or in one of the other countries referred to in Article s 3 and 4 or which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in that Party to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in a Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The 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 a Party shall, on importation into the other Party benefit from the Agreement upon submission of either :

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

(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

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

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

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

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

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

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

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

Article 18

Movement certificates EUR.1 issued retrospectively

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

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

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

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

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

4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

CZ "VYSTAVENO DODATEČNE",

LV "IZDOTS PĒC PREČU EKSPORTA",

EN "ISSUED RETROSPECTIVELY",

FR "DÉLIVRÉ A POSTERIORI",

DE "NACHTRÄGLICH AUSGESTELLT".

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

Article 19

Issue of a duplicate movement certificate EUR.1

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

2. The duplicate issued in this way must be endorsed with one of the following words:

CZ "DUPLIKēT",

LV "DUBLIKĀTS",

EN "DUPLICATE",

FR "DUPLICATA",

DE "DUPLIKAT".

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

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

Article 20

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

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

Article 20a

Accounting segregation

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

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

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

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

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

6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time 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 21

Conditions for making out an invoice declaration

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

(a) by an approved exporter within the meaning of Article 22, or

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

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

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

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

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

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

Article 22

Approved exporter

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

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

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

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

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

Article 23

Validity of proof of origin

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

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

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

Article 24

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 25

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 Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 26

Exemptions from proof of origin

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

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

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

Article 27

Supporting documents

The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in a Party 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 book-keeping;

(b) documents proving the originating status of materials used, issued or made out in a Party where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in a Party, issued or made out in a Party, where these documents are used in accordance with domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in a Party 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.

Article 28

Preservation of proof of origin and supporting documents

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

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).

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

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

Article 29

Discrepancies and formal errors

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

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

Article 30

Amounts expressed in euro

1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the 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 21(1)(b) or Article 26(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 and shall apply from 1 January the following year. The Parties shall be notified of the relevant amounts.

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

5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of a Party. 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 CO-OPERATION

Article 31

Mutual assistance

1. The customs authorities of the Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

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

Article 32

Verification of proofs of origin

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

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

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

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

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

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

Article 33

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 32 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 be under the legislation of the said country.

Article 34

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 35

Free zones

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

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

Title VII

FINAL PROVISIONS

Article 36

Customs Sub-Committee

1. The Customs Sub-Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.

2. The Sub-Committee shall be composed of experts of the Parties who are responsible for customs questions.

Article 37

Annexes I-IV

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

1 The Principality of Liechtenstein has a customs union with Switzerland, and is a Party to the Agreement on the European Economic Area

 

 

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

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

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

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

Note 3:

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

 

Example:

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

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

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

3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.

However, the expression "Manufacture from materials of any heading, including other materials of heading ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

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

 

Example:

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

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

 

Example:

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

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

 

Example:

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

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

Note 4:

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

4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

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

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

Note 5:

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

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

The following are the basic textile materials:

- silk,

- wool,

- coarse animal hair,

- fine animal hair,

- horsehair,

- cotton,

- paper-making materials and paper,

- flax,

- true hemp,

- jute and other textile bast fibres,

- sisal and other textile fibres of the genus Agave,

- coconut, abaca , ramie and other vegetable textile fibres,

- synthetic man-made filaments,

- artificial man-made filaments,

- current-conducting filaments,

- synthetic man-made staple fibres of polypropylene,

- synthetic man-made staple fibres of polyester,

- synthetic man-made staple fibres of polyamide,

- synthetic man-made staple fibres of polyacrylonitrile,

- synthetic man-made staple fibres of polyimide,

- synthetic man-made staple fibres of polytetrafluoroethylene,

- synthetic man-made staple fibres of poly(phenylene sulphide),

- synthetic man-made staple fibres of poly(vinyl chloride),

- other synthetic man-made staple fibres,

- artificial man-made staple fibres of viscose,

- other artificial man-made staple fibres,

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

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

- products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

- other products of heading 5605.

 

Example:

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

 

Example:

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

 

Example:

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

 

Example:

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

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

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

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

 

Example:

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

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

Note 7:

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

(a) vacuum-distillation;

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

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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

(a) vacuum-distillation;

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

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(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 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

(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 2712 only, de-oiling by fractional crystallisation.

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

 

 

ANNEX II TO PROTOCOL 3

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

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

HS

Description of product

Working or processing carried out  
heading

 

on non-originating materials that  
No

 

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

Manufacture in which all the materials

 
 

and other aquatic invertebrates

of Chapter 3 used are wholly obtained

 

ex Chapter 4

Dairy produce; birds' eggs; natural

Manufacture in which all the materials

 
 

honey; edible products of animal

of Chapter 4 used are wholly obtained

 
 

origin, not elsewhere specified or

   
 

included; except for:

   

0403

Buttermilk, curdled milk and cream,

Manufacture in which:

 
 

yoghurt, kephir and other fermented

- all the materials of Chapter 4 used

 
 

or acidified milk and cream, whether

are wholly obtained,

 
 

or not concentrated or containing

- all the fruit juice (except that of

 
 

added sugar or other sweetening

pineapple, lime or grapefruit) of heading

 
 

matter or flavoured or containing

2009 used is originating, and

 
 

added fruit, nuts or cocoa

- the value of all the materials of

 
   

Chapter 17 used does not exceed 30 %

 
   

of the ex-works price of the product

 

ex

Products of animal origin, not

Manufacture in which all the materials

 

Chapter 5

elsewhere specified or included;

of Chapter 5 used are wholly obtained

 
 

except for:

   

ex 0502

Prepared pigs', hogs' or boars' bristles

Cleaning, disinfecting, sorting and

 
 

and hair

straightening of bristles and hair

 

Chapter 6

Live trees and other plants; bulbs,

Manufacture in which:

 
 

roots and the like; cut flowers and

- all the materials of Chapter 6 used

 
 

ornamental foliage

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

Manufacture in which all the materials

 
 

and tubers

of Chapter 7 used are wholly obtained

 

Chapter 8

Edible fruit and nuts; peel of citrus

Manufacture in which:

 
 

fruits or melons

- 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

Coffee, tea, matē and spices;

Manufacture in which all the materials

 

Chapter 9

except for:

of Chapter 9 used are wholly obtained

 

0901

Coffee, whether or not roasted or

Manufacture from materials of any

 
 

decaffeinated; coffee husks and

heading

 
 

skins; coffee substitutes containing

   
 

coffee in any proportion

   

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

 

ex 0910

Mixtures of spices

Manufacture from materials of any heading

 

Chapter 10

Cereals

Manufacture in which all the materials

 
   

of Chapter 10 used are wholly obtained

 

ex

Products of the milling industry;

Manufacture in which all the cereals,

 

Chapter 11

malt; starches; inulin; wheat gluten;

edible vegetables, roots and tubers of

 
 

except for:

heading 0714 or fruit used are wholly

 
   

obtained

 

ex 1106

Flour, meal and powder of the dried,

Drying and milling of leguminous

 
 

shelled leguminous vegetables of

vegetables of heading 0708

 
 

heading 0713

   

Chapter 12

Oil seeds and oleaginous fruits;

Manufacture in which all the materials

 
 

miscellaneous grains, seeds and fruit;

of Chapter 12 used are wholly obtained

 
 

industrial or medicinal plants; straw

   
 

and fodder

   

1301

Lac; natural gums, resins,

Manufacture in which the value of all

 
 

gum-resins and oleoresins

the materials of heading 1301 used

 
 

(for example, balsams)

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,

Manufacture from non-modified

 
 

derived from vegetable products

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;

Manufacture in which all the materials

 
 

vegetable products not elsewhere

of Chapter 14 used are wholly obtained

 
 

specified or included

   

ex

Animal or vegetable fats and oils and

Manufacture from materials of any

 

Chapter 15

their cleavage products; prepared

heading, except that of the product

 
 

edible fats; animal or vegetable

   
 

waxes; except for:

   

1501

Pig fat (including lard) and poultry

   
 

fat, other than that of heading

   
 

0209 or 1503:

   
 

- Fats from bones or waste

Manufacture from materials of any

 
   

heading, except those of heading

 
   

0203, 0206 or 0207 or bones of

 
   

heading 0506

 
 

- Other

Manufacture from meat or edible

 
   

offal of swine of heading 0203 or 0206

 
   

or of meat and edible offal of poultry

 
   

of heading 0207

 

1502

Fats of bovine animals, sheep or

   
 

goats, other than those of heading 1503

   
 

- Fats from bones or waste

Manufacture from materials of any

 
   

heading, except those of heading 0201,

 
   

0202, 0204 or 0206 or bones of

 
   

heading 0506

 
 

- Other

Manufacture in which all the materials

 
   

of Chapter 2 used are wholly obtained

 

1504

Fats and oils and their fractions, of

   
 

fish or marine mammals, whether or

   
 

not refined, but not chemically modified:

   
 

- Solid fractions

Manufacture from materials of any

 
   

heading, including other materials of

 
   

heading 1504

 
 

- Other

Manufacture in which all the materials

 
   

of Chapters 2 and 3 used are wholly

 
   

obtained

 

ex 1505

Refined lanolin

Manufacture from crude wool grease

 
   

of heading 1505

 

1506

Other animal fats and oils and their

   
 

fractions, whether or not refined, but

   
 

not chemically modified:

   
 

- Solid fractions

Manufacture from materials of any

 
   

heading, including other materials of

 
   

heading 1506

 
 

- Other

Manufacture in which all the materials

 
   

of Chapter 2 used are wholly obtained

 

1507 to

Vegetable oils and their fractions:

   

1515

- Soya, ground nut, palm, copra,

Manufacture from materials of any

 
 

palm kernel, babassu, tung and

heading, except that of the product

 
 

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

   
 

- Solid fractions, except for that of

Manufacture from other materials of

 
 

jojoba oil

headings 1507 to 1515

 
 

- Other

Manufacture in which all the vegetable

 
   

materials used are wholly obtained

 

1516

Animal or vegetable fats and oils

Manufacture in which:

 
 

and their fractions, partly or wholly

- all the materials of Chapter 2 used

 
 

hydrogenated, inter-esterified,

are wholly obtained, and

 
 

re-esterified or elaidinised, whether

- all the vegetable materials used are

 
 

or not refined, but not further

wholly obtained. However, materials

 
 

prepared

of headings 1507, 1508, 1511 and

 
   

1513 may be used

 

1517

Margarine; edible mixtures or

Manufacture in which:

 
 

preparations of animal or vegetable

- all the materials of Chapters 2 and 4

 
 

fats or oils or of fractions of different

used are wholly obtained, and

 
 

fats or oils of this Chapter, other

- all the vegetable materials used are

 
 

than edible fats or oils or their

wholly obtained. However, materials

 
 

fractions of heading 1516

of headings 1507, 1508, 1511 and

 
   

1513 may be used

 

Chapter 16

Preparations of meat, of fish or of

Manufacture:

 
 

crustaceans, molluscs or other

- from animals of Chapter 1, and/or

 
 

aquatic invertebrates

- in which all the materials of Chapter 3

 
   

used are wholly obtained

 

ex

Sugars and sugar confectionery;

Manufacture from materials of any

 

Chapter 17

except for:

heading, except that of the product

 

ex 1701

Cane or beet sugar and chemically

Manufacture in which the value of all

 
 

pure sucrose, in solid form,

the materials of Chapter 17 used does

 
 

containing added flavouring or

not exceed 30 % of the ex-works

 
 

colouring matter

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

Manufacture from materials of any

 
 

fructose

heading, including other materials of

 
   

heading 1702

 
 

- Other sugars in solid form,

Manufacture in which the value of

 
 

containing added flavouring or

all the materials of Chapter 17 used

 
 

colouring matter

does not exceed 30 % of the

 
   

ex-works price of the product

 
 

- Other

Manufacture in which all the

 
   

materials used are originating

 

ex 1703

Molasses resulting from the

Manufacture in which the value of

 
 

extraction or refining of sugar,

all the materials of Chapter 17 used

 
 

containing added flavouring or

does not exceed 30 % of the

 
 

colouring matter

ex-works price of the product

 

1704

Sugar confectionery (including

Manufacture:

 
 

white chocolate), not containing

- from materials of any heading,

 
 

cocoa

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

Manufacture in which all the cereals

 
 

of meat, meat offal, fish, crustaceans

and derivatives (except durum wheat

 
 

or molluscs

and its derivatives) used are wholly

 
   

obtained

 
 

- Containing more than 20 % by

Manufacture in which:

 
 

weight of meat, meat offal, fish,

- all the cereals and their derivatives

 
 

crustaceans or molluscs

(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 therefor

Manufacture from materials of any

 
 

prepared from starch, in the form

heading, except potato starch of

 
 

of flakes, grains, pearls, siftings or

heading 1108

 
 

similar forms

   

1904

Prepared foods obtained by the

Manufacture:

 
 

swelling or roasting of cereals or

- from materials of any heading,

 
 

cereal products (for example, corn

except those of heading 1806,

 
 

flakes); cereals (other than maize

- in which all the cereals and flour

 
 

(corn)) in grain form or in the form

(except durum wheat and Zea

 
 

of flakes or other worked grains

indurata maize, and their derivatives)

 
 

(except flour, groats and meal),

used are wholly obtained, and

 
 

pre-cooked or otherwise prepared,

- in which the value of all the

 
 

not elsewhere specified or included

materials of Chapter 17 used does

 
   

not exceed 30 % of the ex-works

 
   

price of the product

 

1905

Bread, pastry, cakes, biscuits and

Manufacture from materials of any

 
 

other bakers' wares, whether or not

heading, except those of Chapter 11

 
 

containing cocoa; communion wafers,

   
 

empty cachets of a kind suitable for

   
 

pharmaceutical use, sealing wafers,

   
 

rice paper and similar products

   

ex

Preparations of vegetables, fruit, nuts

Manufacture in which all the fruit, nuts

 

Chapter 20

or other parts of plants; except for:

or vegetables used are wholly obtained

 

ex 2001

Yams, sweet potatoes and similar

Manufacture from materials of any

 
 

edible parts of plants containing 5 %

heading, except that of the product

 
 

or more by weight of starch, prepared

   
 

or preserved by vinegar or acetic acid

   

ex 2004

Potatoes in the form of flour, meal

Manufacture from materials of any

 

and

or flakes, prepared or preserved

heading, except that of the product

 

ex 2005

otherwise than by vinegar or acetic acid

   

2006

Vegetables, fruit, nuts, fruit-peel

Manufacture in which the value of all

 
 

and other parts of plants, preserved

the materials of Chapter 17 used does

 
 

by sugar (drained, glacē or crystallized)

not exceed 30 % of the ex-works

 
   

price of the product

 

2007

Jams, fruit jellies, marmalades,

Manufacture:

 
 

fruit or nut purēe and fruit or nut

- from materials of any heading,

 
 

pastes, obtained by cooking,

except that of the product, and

 
 

whether or not containing added

- in which the value of all the materials

 
 

sugar or other sweetening matter

of Chapter 17 used does not exceed

 
   

30 % of the ex-works price of the product

 

ex 2008

- Nuts, not containing added sugar

Manufacture in which the value of all

 
 

or spirits

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

Manufacture from materials of any

 
 

cereals; palm hearts; maize (corn)

heading, except that of the product

 
 

- Other except for fruit and nuts

Manufacture:

 
 

cooked otherwise than by steaming

- from materials of any heading,

 
 

or boiling in water, not containing

except that of the product, and

 
 

added sugar, frozen

- 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)

Manufacture:

 
 

and vegetable juices, unfermented

- from materials of any heading,

 
 

and not containing added spirit,

except that of the product, and

 
 

whether or not containing added

- in which the value of all the

 
 

sugar or other sweetening matter

materials of Chapter 17 used does

 
   

not exceed 30 % of the ex-works

 
   

price of the product

 

ex

Miscellaneous edible preparations;

Manufacture from materials of any

 

Chapter 21

except for:

heading, except that of the product

 

2101

Extracts, essences and concentrates,

Manufacture:

 
 

of coffee, tea or mat? and

- from materials of any heading,

 
 

preparations with a basis of these

except that of the product, and

 
 

products or with a basis of coffee,

- in which all the chicory used is

 
 

tea or matē; roasted chicory and

wholly obtained

 
 

other roasted coffee substitutes,

   
 

and extracts, essences and

   
 

concentrates thereof

   

2103

Sauces and preparations therefor;

   
 

mixed condiments and mixed

   
 

seasonings; mustard flour and meal

   
 

and prepared mustard:

   
 

- Sauces and preparations therefor;

Manufacture from materials of any

 
 

mixed condiments and mixed

heading, except that of the product.

 
 

seasonings

However, mustard flour or meal or

 
   

prepared mustard may be used

 
 

- Mustard flour and meal and

Manufacture from materials of any

 
 

prepared mustard

heading

 

ex 2104

Soups and broths and preparations

Manufacture from materials of any

 
 

therefor

heading, except prepared or preserved

 
   

vegetables of headings 2002 to 2005

 

2106

Food preparations not elsewhere

Manufacture:

 
 

specified or included

- 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

Beverages, spirits and vinegar;

Manufacture:

 

Chapter 22

except for:

- 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

Manufacture:

 
 

and aerated waters, containing

- from materials of any heading,

 
 

added sugar or other sweetening

except that of the product,

 
 

matter or flavoured, and other

- in which the value of all the

 
 

non-alcoholic beverages, not

materials of Chapter 17 used does

 
 

including fruit or vegetable juices

not exceed 30 % of the ex-works

 
 

of heading 2009

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

Manufacture:

 
 

alcoholic strength by volume of 80 %

- from materials of any heading,

 
 

vol or higher; ethyl alcohol and

except heading 2207 or 2208, and

 
 

other spirits, denatured, of any

- in which all the grapes or materials

 
 

strength

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

Manufacture:

 
 

alcoholic strength by volume of less

- from materials of any heading,

 
 

than 80 % vol; spirits, liqueurs

except heading 2207 or 2208, and

 
 

and other spirituous beverages

- 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

Residues and waste from the food

Manufacture from materials of any

 

Chapter 23

industries; prepared animal fodder;

heading, except that of the product

 
 

except for:

   

ex 2301

Whale meal; flours, meals and

Manufacture in which all the

 
 

pellets of fish or of crustaceans,

materials of Chapters 2 and 3

 
 

molluscs or other aquatic invertebrates,

used are wholly obtained

 
 

unfit for human consumption

   

ex 2303

Residues from the manufacture of

Manufacture in which all the maize

 
 

starch from maize (excluding

used is wholly obtained

 
 

concentrated steeping liquors), of a

   
 

protein content, calculated on the dry

   
 

product, exceeding 40 % by weight

   

ex 2306

Oil cake and other solid residues

Manufacture in which all the olives

 
 

resulting from the extraction of olive

used are wholly obtained

 
 

oil, containing more than 3 % of olive oil

   

2309

Preparations of a kind used in

Manufacture in which:

 
 

animal feeding

- all the cereals, sugar or molasses,

 
   

meat or milk used are originating, and

 
   

- all the materials of Chapter 3

 
   

used are wholly obtained

 

ex

Tobacco and manufactured tobacco

Manufacture in which all the materials

 

Chapter 24

substitutes; except for:

of Chapter 24 used are wholly obtained

 

2402

Cigars, cheroots, cigarillos and

Manufacture in which at least 70 % by

 
 

cigarettes, of tobacco or of

weight of the unmanufactured tobacco

 
 

tobacco substitutes

or tobacco refuse of heading 2401

 
   

used is originating

 

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by

 
   

weight of the unmanufactured tobacco

 
   

or tobacco refuse of heading 2401

 
   

used is originating

 

ex

Salt; sulphur; earths and stone;

Manufacture from materials of any

 

Chapter 25

plastering materials, lime and

heading, except that of the product

 
 

cement; except for:

   

ex 2504

Natural crystalline graphite, with

Enriching of the carbon content,

 
 

enriched carbon content, purified

purifying and grinding of crude

 
 

and ground

crystalline graphite

 

ex 2515

Marble, merely cut, by sawing or

Cutting, by sawing or otherwise, of

 
 

otherwise, into blocks or slabs of a

marble (even if already sawn) of a

 
 

rectangular (including square) shape,

thickness exceeding 25 cm

 
 

of a thickness not exceeding 25 cm

   

ex 2516

Granite, porphyry, basalt, sandstone

Cutting, by sawing or otherwise, of

 
 

and other monumental or building

stone (even if already sawn) of a

 
 

stone, merely cut, by sawing or

thickness exceeding 25 cm

 
 

otherwise, into blocks or slabs of a

   
 

rectangular (including square) shape,

   
 

of a thickness not exceeding 25 cm

   

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

 

ex 2519

Crushed natural magnesium

Manufacture from materials of any

 
 

carbonate (magnesite), in

heading, except that of the product.

 
 

hermetically-sealed containers, and

However, natural magnesium

 
 

magnesium oxide, whether or not

carbonate (magnesite) may be used

 
 

pure, other than fused magnesia or

   
 

dead-burned (sintered) magnesia

   

ex 2520

Plasters specially prepared for

Manufacture in which the value of

 
 

dentistry

all the materials used does not exceed

 
   

50 % of the ex-works price of the product

 

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

 

ex 2525

Mica powder

Grinding of mica or mica waste

 

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

 

Chapter 26

Ores, slag and ash

Manufacture from materials of any

 
   

heading, except that of the product

 

ex

Mineral fuels, mineral oils and

Manufacture from materials of any

 

Chapter 27

products of their distillation;

heading, except that of the product

 
 

bituminous substances; mineral

   
 

waxes; except for:

   

ex 2707

Oils in which the weight of the

Operations of refining and/or one or

 
 

aromatic constituents exceeds that

more specific process(es) (1)

 
 

of the non-aromatic constituents,

or

 
 

being oils similar to mineral oils

Other operations in which all the

 
 

obtained by distillation of high

materials used are classified within

 
 

temperature coal tar, of which more

a heading other than that of the

 
 

than 65 % by volume distils at a

product. However, materials of the

 
 

temperature of up to 250 °C

same heading as the product may be

 
 

(including mixtures of petroleum

used, provided that their total value

 
 

spirit and benzole), for use as power

does not exceed 50 % of the

 
 

or heating fuels

ex-works price of the product

 

ex 2709

Crude oils obtained from bituminous

Destructive distillation of bituminous

 
 

minerals

materials

 

2710

Petroleum oils and oils obtained

Operations of refining and/or one or

 
 

from bituminous materials, other than

more specific process(es) (2)

 
 

crude; preparations not elsewhere

or

 
 

specified or included, containing

Other operations in which all the

 
 

by weight 70 % or more of

materials used are classified within a

 
 

petroleum oils or of oils obtained

heading other than that of the

 
 

from bituminous materials, these

product. However, materials of the

 
 

oils being the basic constituents of

same heading as the product may be

 
 

the preparations; waste oils

used, provided that their total value

 
   

does not exceed 50 % of the

 
   

ex-works price of the product

 

2711

Petroleum gases and other gaseous

Operations of refining and/or one or

 
 

hydrocarbons

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,

Operations of refining and/or one or

 
 

microcrystalline petroleum wax,

more specific process(es) (2)

 
 

slack wax, ozokerite, lignite wax,

or

 
 

peat wax, other mineral waxes,

Other operations in which all the

 
 

and similar products obtained by

materials used are classified within

 
 

synthesis or by other processes,

a heading other than that of the

 
 

whether or not coloured

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

Operations of refining and/or one or

 
 

and other residues of petroleum oils

more specific process(es) (1)

 
 

or of oils obtained from bituminous

or

 
 

materials

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;

Operations of refining and/or one or

 
 

bituminous or oil shale and tar sands;

more specific process(es) (1)

 
 

asphaltites and asphaltic rocks

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

Operations of refining and/or one or

 
 

natural asphalt, on natural bitumen,

more specific process(es) (1)

 
 

on petroleum bitumen, on mineral

or

 
 

tar or on mineral tar pitch (for

Other operations in which all the

 
 

example, bituminous mastics,

materials used are classified within

 
 

cut-backs)

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

Inorganic chemicals; organic or

Manufacture from materials of any

Manufacture in

Chapter 28

inorganic compounds of precious

heading, except that of the product.

which the value of

 

metals, of rare-earth metals, of

However, materials of the same

all the materials

 

radioactive elements or of isotopes;

heading as the product may be

used does not

 

except for:

used, provided that their total

exceed 40 % of

   

value does not exceed 20 % of

the ex-works price

   

the ex-works price of the product

of the product

ex 2805

"Mischmetall"

Manufacture by electrolytic or

 
   

thermal treatment in which the

 
   

value of all the materials used

 
   

does not exceed 50 % of the

 
   

ex-works price of the product

 

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

Manufacture in

     

which the value of

     

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 2833

Aluminium sulphate

Manufacture in which the value

 
   

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

ex 2840

Sodium perborate

Manufacture from disodium

Manufacture in

   

tetraborate pentahydrate

which the value of

     

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex

Organic chemicals; except for:

Manufacture from materials of

Manufacture in

Chapter 29

 

any heading, except that of the

which the value of

   

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex 2901

Acyclic hydrocarbons for use as

Operations of refining and/or one or

 
 

power or heating fuels

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 2902

Cyclanes and cyclenes (other than

Operations of refining and/or one or

 
 

azulenes), benzene, toluene, xylenes,

more specific process(es) (1)

 
 

for use as power or heating fuels

or

 
   

Other operations in which all the

 
   

materials used are classified within

 
   

a heading other than that of the

 
   

product. However, materials of the

 
   

same heading as the product may

 
   

be used, provided that their total

 
   

value does not exceed 50 % of the

 
   

ex-works price of the product

 

ex 2905

Metal alcoholates of alcohols of this

Manufacture from materials of any

Manufacture in

 

heading and of ethanol

heading, including other materials

which the value of

   

of heading 2905. However, metal

all the materials

   

alcoholates of this heading may

used does not

   

be used, provided that their total

exceed 40 % of

   

value does not exceed 20 % of

the ex-works price

   

the ex-works price of the product

of the product

2915

Saturated acyclic monocarboxylic

Manufacture from materials of any

Manufacture in

 

acids and their anhydrides, halides,

heading. However, the value of all

which the value of

 

peroxides and peroxyacids; their

the materials of headings 2915

all the materials

 

halogenated, sulphonated, nitrated or

and 2916 used shall not exceed

used does not

 

nitrosated derivatives

20 % of the ex-works price of

exceed 40 % of

   

the product

the ex-works price

     

of the product

ex 2932

- Internal ethers and their halogenated,

Manufacture from materials of

Manufacture in

 

sulphonated, nitrated or nitrosated

any heading. However, the value

which the value of

 

derivatives

of all the materials of heading

all the materials

   

2909 used shall not exceed 20 %

used does not

   

of the ex-works price of the

exceed 40 % of

   

product

the ex-works price

     

of the product

 

- Cyclic acetals and internal

Manufacture from materials of

Manufacture in

 

hemiacetals and their halogenated,

any heading

which the value of

 

sulphonated, nitrated or nitrosated

 

all the materials

 

derivatives

 

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

2933

Heterocyclic compounds with

Manufacture from materials of

Manufacture in

 

nitrogen hetero-atom(s) only

any heading. However, the value

which the value of

   

of all the materials of headings

all the materials

   

2932 and 2933 used shall not

used does not

   

exceed 20 % of the ex-works

exceed 40 % of

   

price of the product

the ex-works price

     

of the product

2934

Nucleic acids and their salts, whether

Manufacture from materials of

Manufacture in

 

or not chemically defined; other

any heading. However, the value

which the value of

 

heterocyclic compounds

of all the materials of headings

all the materials

   

2932, 2933 and 2934 used

used does not

   

shall not exceed 20 % of the

exceed 40 % of

   

ex-works price of the product

the ex-works price

     

of the product

ex 2939

Concentrates of poppy straw

Manufacture in which the value

 
 

containing not less than 50 % by

of all the materials used does not

 
 

weight of alkaloids

exceed 50 % of the ex-works

 
   

price of the product

 

ex

Pharmaceutical products; except for:

Manufacture from materials of any

 

Chapter 30

 

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

Manufacture from materials of any

 
 

more constituents which have been

heading, including other materials of

 
 

mixed together for therapeutic or

heading 3002. However, materials

 
 

prophylactic uses or unmixed

of the same description as the product

 
 

products for these uses, put up in

may be used, provided that their total

 
 

measured doses or in forms or

value does not exceed 20 % of the

 
 

packings for retail sale

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

Manufacture from materials of any

 
 

therapeutic or prophylactic uses

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,

Manufacture from materials of any

 
 

haemoglobin, blood globulins and

heading, including other materials of

 
 

serum globulins

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

Manufacture from materials of any

 
 

serum globulins

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

Medicaments (excluding goods of

   

and 3004

heading 3002, 3005 or 3006):

   
 

- Obtained from amikacin of

Manufacture from materials of any

 
 

heading 2941

heading, except that of the product.

 
   

However, materials of headings 3003

 
   

and 3004 may be used, provided that

 
   

their total value does not exceed 20 %

 
   

of the ex-works price of the product

 
 

- Other

Manufacture:

 
   

- from materials of any heading,

 
   

except that of the product. However,

 
   

materials of headings 3003 and 3004

 
   

may be used, provided that their total

 
   

value does not exceed 20 % of the

 
   

ex-works price of the product, and

 
   

- in which the value of all the materials

 
   

used does not exceed 50 % of the

 
   

ex-works price of the product

 

ex 3006

Waste pharmaceuticals specified in

The origin of the product in its

 
 

note 4(k) to this Chapter

original classification shall be

 
   

retained

 

ex

Fertilizers; except for:

Manufacture from materials of any

Manufacture in

Chapter 31

 

heading, except that of the

which the value of

   

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex 3105

Mineral or chemical fertilizers

Manufacture:

Manufacture in

 

containing two or three of the

- from materials of any heading,

which the value of

 

fertilizing elements nitrogen,

except that of the product.

all the materials

 

phosphorous and potassium; other

However, materials of the same

used does not

 

fertilizers; goods of this chapter, in

heading as the product may be

exceed 40 % of

 

tablets or similar forms or in

used, provided that their total

the ex-works price

 

packages of a gross weight not

value does not exceed 20 % of the

of the product

 

exceeding 10 kg, except for:

ex-works price of the product, and

 
 

- sodium nitrate

- in which the value of all the

 
 

- calcium cyanamide

materials used does not exceed

 
 

- potassium sulphate

50 % of the ex-works price of

 
 

- magnesium potassium sulphate

the product

 

ex

Tanning or dyeing extracts; tannins

Manufacture from materials of any

Manufacture in

Chapter 32

and their derivatives; dyes, pigments

heading, except that of the

which the value of

 

and other colouring matter; paints

product. However, materials of

all the materials

 

and varnishes; putty and other

the same heading as the

used does not

 

mastics; inks; except for:

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex 3201

Tannins and their salts, ethers,

Manufacture from tanning

Manufacture in

 

esters and other derivatives

extracts of vegetable origin

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

Manufacture from materials of

Manufacture in

 

specified in note 3 to this chapter

any heading, except headings

which the value of

 

based on colour lakes (3)

3203, 3204 and 3205.

all the materials

   

However, materials of heading

used does not

   

3205 may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex

Essential oils and resinoids;

Manufacture from materials of

Manufacture in

Chapter 33

perfumery, cosmetic or toilet

any heading, except that of the

which the value of

 

preparations; except for:

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

3301

Essential oils (terpeneless or not),

Manufacture from materials of

Manufacture in

 

including concretes and absolutes;

any heading, including materials

which the value of

 

resinoids; extracted oleoresins;

of a different "group" (4) in this

all the materials

 

concentrates of essential oils in fats,

heading. However, materials of

used does not

 

in fixed oils, in waxes or the like,

the same group as the product

exceed 40 % of

 

obtained by enfleurage or

may be used, provided that their

the ex-works price

 

maceration; terpenic by-products of

total value does not exceed 20 %

of the product

 

the deterpenation of essential oils;

of the ex-works price of the

 
 

aqueous distillates and aqueous

product

 
 

solutions of essential oils

   

ex

Soap, organic surface-active agents,

Manufacture from materials of

Manufacture in

Chapter 34

washing preparations, lubricating

any heading, except that of the

which the value of

 

preparations, artificial waxes,

product. However, materials of

all the materials

 

prepared waxes, polishing or

the same heading as the

used does not

 

scouring preparations, candles and

product may be used, provided

exceed 40 % of

 

similar articles, modelling pastes,

that their total value does not

the ex-works price

 

"dental waxes" and dental

exceed 20 % of the ex-works

of the product

 

preparations with a basis of

price of the product

 
 

plaster; except for:

   

ex 3403

Lubricating preparations containing

Operations of refining and/or one

 
 

less than 70 % by weight of

or more specific process(es) (1)

 
 

petroleum oils or oils obtained from

or

 
 

bituminous minerals

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,

Manufacture from materials of any

 
 

petroleum waxes, waxes obtained

heading, except that of the product.

 
 

from bituminous minerals, slack

However, materials of the same

 
 

wax or scale wax

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

Manufacture in

   

any heading, except:

which the value of

   

- hydrogenated oils having the

all the materials

   

character of waxes of heading

used does not

   

1516,

exceed 40 % of

   

- fatty acids not chemically

the ex-works price

   

defined or industrial fatty alcohols

of the product

   

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

 

ex

Albuminoidal substances; modified

Manufacture from materials of

Manufacture in

Chapter 35

starches; glues; enzymes; except for:

any heading, except that of the

which the value of

   

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

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

Manufacture in

   

any heading, including other

which the value of

   

materials of heading 3505

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

 

- Other

Manufacture from materials of

Manufacture in

   

any heading, except those of

which the value of

   

heading 1108

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 3507

Prepared enzymes not elsewhere

Manufacture in which the value

 
 

specified or included

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

Chapter 36

Explosives; pyrotechnic products;

Manufacture from materials of

Manufacture in

 

matches; pyrophoric alloys; certain

any heading, except that of the

which the value of

 

combustible preparations

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex

Photographic or cinematographic

Manufacture from materials of

Manufacture in

Chapter 37

goods; except for:

any heading, except that of the

which the value of

   

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

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

Manufacture from materials of

Manufacture in

 

photography, in packs

any heading, except those of

which the value of

   

headings 3701 and 3702.

all the materials

   

However, materials of heading

used does not

   

3702 may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 30 % of the ex-works

of the product

   

price of the product

 
 

- Other

Manufacture from materials of

Manufacture in

   

any heading, except those of

which the value of

   

headings 3701 and 3702.

all the materials

   

However, materials of headings

used does not

   

3701 and 3702 may be used,

exceed 40 % of

   

provided that their total value

the ex-works price

   

does not exceed 20 % of the

of the product

   

ex-works price of the product

 

3702

Photographic film in rolls, sensitised,

Manufacture from materials of

Manufacture in

 

unexposed, of any material other

any heading, except those of

which the value of

 

than paper, paperboard or textiles;

headings 3701 and 3702

all the materials

 

instant print film in rolls, sensitised,

 

used does not

 

unexposed

 

exceed 40 % of

     

the ex-works price

     

of the product

3704

Photographic plates, film paper,

Manufacture from materials of

Manufacture in

 

paperboard and textiles, exposed but

any heading, except those of

which the value of

 

not developed

headings 3701 to 3704

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex

Miscellaneous chemical products;

Manufacture from materials of

Manufacture in

Chapter 38

except for:

any heading, except that of the

which the value of

   

product. However, materials of

all the materials

   

the same heading as the

used does not

   

product may be used, provided

exceed 40 % of

   

that their total value does not

the ex-works price

   

exceed 20 % of the ex-works

of the product

   

price of the product

 

ex 3801

- Colloidal graphite in suspension in

Manufacture in which the value

 
 

oil and semi-colloidal graphite;

of all the materials used does not

 
 

carbonaceous pastes for electrodes

exceed 50 % of the ex-works

 
   

price of the product

 
 

- Graphite in paste form, being a

Manufacture in which the value

Manufacture in

 

mixture of more than 30 % by

of all the materials of heading

which the value of

 

weight of graphite with mineral oils

3403 used does not exceed

all the materials

   

20 % of the ex-works price of

used does not

   

the product

exceed 40 % of

     

the ex-works price

     

of the product

ex 3803

Refined tall oil

Refining of crude tall oil

Manufacture in

     

which the value of

     

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or

Manufacture in

   

refining of raw spirits of

which the value of

   

sulphate turpentine

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 3806

Ester gums

Manufacture from resin acids

Manufacture in

     

which the value of

     

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

Manufacture in

     

which the value of

     

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

3808

Insecticides, rodenticides,

Manufacture in which the value

 
 

fungicides, herbicides,

of all the materials used does

 
 

anti-sprouting products and

not exceed 50 % of the

 
 

plant-growth regulators,

ex-works price of the products

 
 

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)

   

3809

Finishing agents, dye carriers to

Manufacture in which the value

 
 

accelerate the dyeing or fixing of

of all the materials used does

 
 

dyestuffs and other products and

not exceed 50 % of the

 
 

preparations (for example, dressings

ex-works price of the products

 
 

and mordants), of a kind used in the

   
 

textile, paper, leather or like industries,

   
 

not elsewhere specified or included

   

3810

Pickling preparations for metal

Manufacture in which the value

 
 

surfaces; fluxes and other auxiliary

of all the materials used does

 
 

preparations for soldering, brazing or

not exceed 50 % of the

 
 

welding; soldering, brazing or

ex-works price of the products

 
 

welding powders and pastes

   
 

consisting of metal and other

   
 

materials; preparations of a kind

   
 

used as cores or coatings for

   
 

welding electrodes or rods

   

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

Manufacture in which the value of

 
 

lubricating oil, containing petroleum

all the materials of heading 3811

 
 

oils or oils obtained from

used does not exceed 50 % of the

 
 

bituminous minerals

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;

Manufacture in which the value

 
 

compound plasticisers for rubber or

of all the materials used does not

 
 

plastics, not elsewhere specified or

exceed 50 % of the ex-works

 
 

included; anti-oxidizing preparations

price of the product

 
 

and other compound stabilizers for

   
 

rubber or plastics

   

3813

Preparations and charges for

Manufacture in which the value

 
 

fire-extinguishers; charged

of all the materials used does not

 
 

fire-extinguishing grenades

exceed 50 % of the ex-works

 
   

price of the product

 

3814

Organic composite solvents and

Manufacture in which the value

 
 

thinners, not elsewhere specified or

of all the materials used does not

 
 

included; prepared paint or varnish

exceed 50 % of the ex-works

 
 

removers

price of the product

 

3818

Chemical elements doped for use in

Manufacture in which the value

 
 

electronics, in the form of discs,

of all the materials used does not

 
 

wafers or similar forms; chemical

exceed 50 % of the ex-works

 
 

compounds doped for use in electronics

price of the product

 

3819

Hydraulic brake fluids and other

Manufacture in which the value

 
 

prepared liquids for hydraulic

of all the materials used does not

 
 

transmission, not containing or

exceed 50 % of the ex-works

 
 

containing less than 70 % by

price of the product

 
 

weight of petroleum oils or oils

   
 

obtained from bituminous minerals

   

3820

Anti-freezing preparations and

Manufacture in which the value

 
 

prepared de-icing fluids

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

3822

Diagnostic or laboratory reagents on

Manufacture in which the value

 
 

a backing, prepared diagnostic or

of all the materials used does not

 
 

laboratory reagents whether or not

exceed 50 % of the ex-works

 
 

on a backing, other than those of

price of the product

 
 

heading 3002 or 3006; certified

   
 

reference materials

   

3823

Industrial monocarboxylic fatty acids;

   
 

acid oils from refining; industrial

   
 

fatty alcohols:

   
 

- Industrial monocarboxylic fatty

Manufacture from materials of any

 
 

acids, acid oils from refining

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:

Manufacture from materials of

Manufacture in

 

-- Prepared binders for foundry

any heading, except that of the

which the value of

 

moulds or cores based on natural

product. However, materials of

all the materials

 

resinous products

the same heading as the

used does not

 

-- Naphthenic acids, their

product may be used, provided

exceed 40 % of

 

water-insoluble salts and their esters

that their total value does not

the ex-works price

 

-- Sorbitol other than that of

exceed 20 % of the ex-works

of the product

 

heading 2905

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

Plastics in primary forms, waste,

   

3915

parings and scrap, of plastic; except

   
 

for headings ex 3907 and 3912 for

   
 

which the rules are set out below:

   
 

- Addition homopolymerisation

Manufacture in which:

Manufacture in

 

products in which a single monomer

- the value of all the materials

which the value of

 

contributes more than 99 % by

used does not exceed 50 % of

all the materials

 

weight to the total polymer content

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- within the above limit, the value

the ex-works price

   

of all the materials of Chapter 39

of the product

   

used does not exceed 20 % of

 
   

the ex-works price of the product (5)

 
 

- Other

Manufacture in which the value

Manufacture in

   

of all the materials of Chapter

which the value of

   

39 used does not exceed 20 %

all the materials

   

of the ex-works price of the

used does not

   

product (5)

exceed 25 % of

     

the ex-works price

     

of the product

ex 3907

- Copolymer, made from

Manufacture from materials of any

 
 

polycarbonate and acrylonitrile-

heading, except that of the product.

 
 

butadiene-styrene copolymer (ABS)

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

Manufacture in which the value of

 
 

derivatives, not elsewhere specified

all the materials of the same

 
 

or included, in primary forms

heading as the product used does

 
   

not exceed 20 % of the ex-works

 
   

price of the product

 

3916 to

Semi-manufactures and articles of

   

3921

plastics; except for headings ex 3916,

   
 

ex 3917, ex 3920 and ex 3921, for

   
 

which the rules are set out below:

   
 

- Flat products, further worked than

Manufacture in which the value

Manufacture in

 

only surface-worked or cut into

of all the materials of Chapter

which the value of

 

forms other than rectangular

39 used does not exceed 50 %

all the materials

 

(including square); other products,

of the ex-works price of the

used does not

 

further worked than only

product

exceed 25 % of

 

surface-worked

 

the ex-works price

     

of the product

 

- Other:

   
 

-- Addition homopolymerisation

Manufacture in which:

Manufacture in

 

products in which a single

- the value of all the materials

which the value of

 

monomer contributes more than

used does not exceed 50 % of

all the materials

 

99 % by weight to the total

the ex-works price of the

used does not

 

polymer content

product, and

exceed 25 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

Chapter 39 used does not

 
   

exceed 20 % of the ex-works

 
   

price of the product (5)

 
 

-- Other

Manufacture in which the value

Manufacture in

   

of all the materials of Chapter

which the value of

   

39 used does not exceed 20 %

all the materials

   

of the ex-works price of the

used does not

   

product (5)

exceed 25 % of

     

the ex-works price

     

of the product

ex 3916

Profile shapes and tubes

Manufacture in which:

Manufacture in

and

 

- the value of all the materials

which the value of

ex 3917

 

used does not exceed 50 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of the

of the product

   

same heading as the product

 
   

used does not exceed 20 % of

 
   

the ex-works price of the product

 

ex 3920

- Ionomer sheet or film

Manufacture from a thermoplastic

Manufacture in

   

partial salt which is a copolymer

which the value of

   

of ethylene and metacrylic acid

all the materials

   

partly neutralised with metal

used does not

   

ions, mainly zinc and sodium

exceed 25 % of

     

the ex-works price

     

of the product

 

- Sheets of regenerated cellulose,

Manufacture in which the value

 
 

polyamides or polyethylene

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 3921

Foils of plastic, metallised

Manufacture from highly-

Manufacture in

   

transparent polyester-foils with

which the value of

   

a thickness of less than 23

all the materials

   

micron (6)

used does not

     

exceed 25 % of

     

the ex-works price

     

of the product

3922 to

Articles of plastics

Manufacture in which the value

 

3926

 

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

ex

Rubber and articles thereof;

Manufacture from materials of any

 

Chapter 40

except for:

heading, except that of the product

 

ex 4001

Laminated slabs of crepe rubber for

Lamination of sheets of natural

 
 

shoes

rubber

 

4005

Compounded rubber, unvulcanised,

Manufacture in which the value of

 
 

in primary forms or in plates,

all the materials used, except

 
 

sheets or strip

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

Retreading of used tyres

 
 

cushion tyres, of rubber

   
 

- Other

Manufacture from materials of any

 
   

heading, except those of headings

 
   

4011 and 4012

 

ex 4017

Articles of hard rubber

Manufacture from hard rubber

 

ex

Raw hides and skins (other than

Manufacture from materials of any

 

Chapter 41

furskins) and leather; except for:

heading, except that of the product

 

ex 4102

Raw skins of sheep or lambs,

Removal of wool from sheep or

 
 

without wool on

lamb skins, with wool on

 

4104 to

Tanned or crust hides and skins,

Retanning of pre-tanned leather

 

4106

without wool or hair on, whether or

or

 
 

not split, but not further prepared

Manufacture from materials of any

 
   

heading, except that of the product

 

4107,

Leather further prepared after

Manufacture from materials of any

 

4112 and

tanning or crusting, including

heading, except headings 4104

 

4113

parchment-dressed leather, without

to 4113

 
 

wool or hair on, whether or not split,

   
 

other than leather of heading 4114

   

ex 4114

Patent leather and patent laminated

Manufacture from materials of

 
 

leather; metallised leather

headings 4104 to 4106, provided

 
   

that their total value does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

Chapter 42

Articles of leather; saddlery and

Manufacture from materials of any

 
 

harness; travel goods, handbags and

heading, except that of the product

 
 

similar containers; articles of animal

   
 

gut (other than silk worm gut)

   

ex

Furskins and artificial fur;

Manufacture from materials of any

 

Chapter 43

manufactures thereof; except for:

heading, except that of the product

 

ex 4302

Tanned or dressed furskins, assembled:

   
 

- Plates, crosses and similar forms

Bleaching or dyeing, in addition to

 
   

cutting and assembly of non-

 
   

assembled tanned or dressed furskins

 
 

- Other

Manufacture from non-assembled,

 
   

tanned or dressed furskins

 

4303

Articles of apparel, clothing

Manufacture from non-assembled

 
 

accessories and other articles of

tanned or dressed furskins of

 
 

furskin

heading 4302

 

ex

Wood and articles of wood; wood

Manufacture from materials of any

 

Chapter 44

charcoal; except for:

heading, except that of the product

 

ex 4403

Wood roughly squared

Manufacture from wood in the

 
   

rough, whether or not stripped of

 
   

its bark or merely roughed down

 

ex 4407

Wood sawn or chipped lengthwise,

Planing, sanding or end-jointing

 
 

sliced or peeled, of a thickness

   
 

exceeding 6 mm, planed, sanded or

   
 

end-jointed

   

ex 4408

Sheets for veneering (including those

Splicing, planing, sanding or

 
 

obtained by slicing laminated wood)

end-jointing

 
 

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

   

ex 4409

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 4410 to

Beadings and mouldings, including

Beading or moulding

 

ex 4413

moulded skirting and other moulded

   
 

boards

   

ex 4415

Packing cases, boxes, crates, drums

Manufacture from boards not cut

 
 

and similar packings, of wood

to size

 

ex 4416

Casks, barrels, vats, tubs and other

Manufacture from riven staves, not

 
 

coopers' products and parts thereof,

further worked than sawn on the

 
 

of wood

two principal surfaces

 

ex 4418

- 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

 

Match splints; wooden pegs or pins

Manufacture from wood of any

   
 

for footwear

heading, except drawn wood of

 
   

heading 4409

 

ex

Cork and articles of cork; except for:

Manufacture from materials of any

 

Chapter 45

 

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

Manufacture from materials of any

 
 

of other plaiting materials;

heading, except that of the product

 
 

basketware and wickerwork

   

Chapter 47

Pulp of wood or of other fibrous

Manufacture from materials of any

 
 

cellulosic material; recovered

heading, except that of the product

 
 

(waste and scrap) paper or paperboard

   

ex

Paper and paperboard; articles of

Manufacture from materials of any

 

Chapter 48

paper pulp, of paper or of

heading, except that of the product

 
 

paperboard; except for:

   

ex 4811

Paper and paperboard, ruled, lined

Manufacture from paper-making

 
 

or squared only

materials of Chapter 47

 

Carbon paper, self-copy paper and

Manufacture from paper-making

   
 

other copying or transfer papers

materials of Chapter 47

 
 

(other than those of heading 4809),

   
 

duplicator stencils and offset plates,

   
 

of paper, whether or not put up in boxes

   

Envelopes, letter cards, plain

Manufacture:

   
 

postcards and correspondence cards,

- from materials of any heading,

 
 

of paper or paperboard; boxes,

except that of the product, and

 
 

pouches, wallets and writing

- in which the value of all the

 
 

compendiums, of paper or

materials used does not exceed

 
 

paperboard, containing an

50 % of the ex-works price of the

 
 

assortment of paper stationery

product

 

Toilet paper

Manufacture from paper-making

   
   

materials of Chapter 47

 

Cartons, boxes, cases, bags and

Manufacture:

   
 

other packing containers, of

- from materials of any heading,

 
 

paper, paperboard, cellulose

except that of the product, and

 
 

wadding or webs of cellulose fibres

- in which the value of all the

 
   

materials used does not exceed

 
   

50 % of the ex-works price of

 
   

the product

 

Letter pads

Manufacture in which the value

   
   

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

Other paper, paperboard, cellulose

Manufacture from paper-making

   
 

wadding and webs of cellulose fibres,

materials of Chapter 47

 
 

cut to size or shape

   

ex

Printed books, newspapers, pictures

Manufacture from materials of any

 

Chapter 49

and other products of the printing

heading, except that of the product

 
 

industry; manuscripts, typescripts

   
 

and plans; except for:

   

4909

Printed or illustrated postcards;

Manufacture from materials of any

 
 

printed cards bearing personal

heading, except those of headings

 
 

greetings, messages or announcements,

4909 and 4911

 
 

whether or not illustrated, with or

   
 

without envelopes or trimmings

   

4910

Calendars of any kind, printed,

   
 

including calendar blocks:

   
 

- Calendars of the "perpetual" type or

Manufacture:

 
 

with replaceable blocks mounted on

- from materials of any heading,

 
 

bases other than paper or paperboard

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

Silk; except for:

Manufacture from materials of any

 

Chapter 50

 

heading, except that of the product

 

ex 5003

Silk waste (including cocoons

Carding or combing of silk waste

 
 

unsuitable for reeling, yarn waste and

   
 

garnetted stock), carded or combed

   

5004 to

Silk yarn and yarn spun from silk

Manufacture from (7):

 

ex 5006

waste

- 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

Wool, fine or coarse animal hair;

Manufacture from materials of any

 

Chapter 51

horsehair yarn and woven fabric;

heading, except that of the product

 
 

except for:

   

5106 to

Yarn of wool, of fine or coarse animal

Manufacture from (7):

 

5110

hair or of horsehair

- 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

Woven fabrics of wool, of fine or

   

5113

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

Cotton; except for:

Manufacture from materials of any

 

Chapter 52

 

heading, except that of the product

 

5204 to

Yarn and thread of cotton

Manufacture from (7):

 

5207

 

- 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

Woven fabrics of cotton:

   

5212

- 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

Other vegetable textile fibres; paper

Manufacture from materials of any

 

Chapter 53

yarn and woven fabrics of paper

heading, except that of the product

 
 

yarn; except for:

   

5306 to

Yarn of other vegetable textile fibres;

Manufacture from (7):

 

5308

paper yarn

- 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

Woven fabrics of other vegetable

   

5311

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

Yarn, monofilament and thread of

Manufacture from (7):

 

5406

man-made filaments

- 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

Woven fabrics of man-made

   

5408

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

Man-made staple fibres

Manufacture from chemical

 

5507

 

materials or textile pulp

 

5508 to

Yarn and sewing thread of

Manufacture from (7):

 

5511

man-made staple fibres

- 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

 

Woven fabrics of man-made staple fibres:

     

5516

- 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

Wadding, felt and non-wovens;

Manufacture from (7):

 

Chapter 56

special yarns; twine, cordage, ropes

- coir yarn,

 
 

and cables and articles thereof;

- natural fibres,

 
 

except for:

- 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

 

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

Manufacture from rubber thread or

 
 

covered

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

 

Metallised yarn, whether or not

Manufacture from (7):

   
 

gimped, being textile yarn, or strip

- natural fibres,

 
 

or the like of heading 5404 or 5405,

- man-made staple fibres, not carded

 
 

combined with metal in the form of

or combed or otherwise processed for

 
 

thread, strip or powder or covered

spinning,

 
 

with metal

- chemical materials or textile pulp, or

 
   

- paper-making materials

 

5606

Gimped yarn, and strip and the like

Manufacture from (7):

 
 

of heading 5404 or 5405, gimped

- natural fibres,

 
 

(other than those of heading 5605

- man-made staple fibres, not carded

 
 

and gimped horsehair yarn);

or combed or otherwise processed for

 
 

chenille yarn (including flock

spinning,

 
 

chenille yarn); loop wale-yarn

- 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

Special woven fabrics; tufted textile

   

Chapter 58

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

Manufacture from materials of any

 
 

Gobelins, Flanders, Aubusson,

heading, except that of the product

 
 

Beauvais and the like, and needle-

   
 

worked tapestries (for example,

   
 

petit point, cross stitch), whether or

   
 

not made up

   

5810

Embroidery in the piece, in strips or

Manufacture:

 
 

in motifs

- 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

Manufacture from yarn

 
 

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

   

5902

Tyre cord fabric of high tenacity

   
 

yarn of nylon or other polyamides,

   
 

polyesters or viscose rayon:

   
 

- Containing not more than 90 % by

Manufacture from yarn

 
 

weight of textile materials

   
 

- Other

Manufacture from chemical

 
   

materials or textile pulp

 

5903

Textile fabrics impregnated, coated,

Manufacture from yarn

 
 

covered or laminated with plastics,

or

 
 

other than those of heading 5902

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

Manufacture from yarn (7)

 
 

shape; floor coverings consisting of a

   
 

coating or covering applied on a textile

   
 

backing, whether or not cut to shape

   

5905

Textile wall coverings:

   
 

- Impregnated, coated, covered or

Manufacture from yarn

 
 

laminated with rubber, plastics or

   
 

other materials

   
 

- 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

Manufacture from chemical materials

 
 

filament yarn, containing more than

   
 

90 % by weight of textile materials

   
 

- Other

Manufacture from yarn

 

5907

Textile fabrics otherwise impregnated,

Manufacture from yarn

 
 

coated or covered; painted canvas

or

 
 

being theatrical scenery, studio

Printing accompanied by at least two

 
 

back-cloths or the like

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,

Manufacture from tubular knitted

 
 

impregnated

gas-mantle fabric

 
 

- Other

Manufacture from materials of any

 
   

heading, except that of the product

 

5909 to

Textile articles of a kind suitable for

   

5911

industrial use:

   
 

- Polishing discs or rings other than

Manufacture from yarn or waste

 
 

of felt of heading 5911

fabrics or rags of heading 6310

 
 

- Woven fabrics, of a kind commonly

Manufacture from (7):

 
 

used in papermaking or other

- coir yarn,

 
 

technical uses, felted or not, whether

- the following materials:

 
 

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

   
   

-- 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

Manufacture from yarn (7)(9)

 
 

otherwise assembling, two or more

   
 

pieces of knitted or crocheted fabric

   
 

which have been either cut to form

   
 

or obtained directly to form

   
 

- 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

Articles of apparel and clothing

Manufacture from yarn (7)( 9)

 

Chapter 62

accessories, not knitted or

   
 

crocheted; except for:

   

ex 6202,

Women's, girls' and babies' clothing

Manufacture from yarn (9)

 

ex 6204,

and clothing accessories for babies,

or

 

ex 6206,

embroidered

Manufacture from unembroidered

 

ex 6209

 

fabric, provided that the value of the

 

and

 

unembroidered fabric used does not

 

ex 6211

 

exceed 40 % of the ex-works price

 
   

of the product (9)

 

ex 6210

Fire-resistant equipment of fabric

Manufacture from yarn (9)

 

and

covered with foil of aluminised

or

 

ex 6216

polyester

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

Handkerchiefs, shawls, scarves,

   

6214

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

Manufacture from yarn (9)

 
 

covered with foil of aluminised

or

 
 

polyester

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,

Manufacture:

 
 

cut out

- 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

Other made-up textile articles; sets;

Manufacture from materials of any

 

Chapter 63

worn clothing and worn textile

heading, except that of the product

 
 

articles; rags; except for:

   

6301 to

Blankets, travelling rugs, bed linen etc.;

   

6304

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

Manufacture from (7):

 
 

the packing of goods

- 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

Manufacture in which the value of

 
 

dress patterns

all the materials used does not

 
   

exceed 40 % of the ex-works price

 
   

of the product

 

6308

Sets consisting of woven fabric and

Each item in the set must satisfy

 
 

yarn, whether or not with

the rule which would apply to it if it

 
 

accessories, for making up into rugs,

were not included in the set. However,

 
 

tapestries, embroidered table cloths

non-originating articles may be

 
 

or serviettes, or similar textile

incorporated, provided that their

 
 

articles, put up in packings for

total value does not exceed 15 %

 
 

retail sale

of the ex-works price of the set

 

ex

Footwear, gaiters and the like; parts

Manufacture from materials of any

 

Chapter 64

of such articles; except for:

heading, except from assemblies of

 
   

uppers affixed to inner soles or to

 
   

other sole components of heading 6406

 

6406

Parts of footwear (including uppers

Manufacture from materials of any

 
 

whether or not attached to soles other

heading, except that of the product

 
 

than outer soles); removable in-soles,

   
 

heel cushions and similar articles;

   
 

gaiters, leggings and similar articles,

   
 

and parts thereof

   

ex

Headgear and parts thereof;

Manufacture from materials of any

 

Chapter 65

except for:

heading, except that of the product

 

6503

Felt hats and other felt headgear,

Manufacture from yarn or textile

 
 

made from the hat bodies, hoods or

fibres (9)

 
 

plateaux of heading 6501, whether

   
 

or not lined or trimmed

   

6505

Hats and other headgear, knitted or

Manufacture from yarn or textile

 
 

crocheted, or made up from lace, felt

fibres (9)

 
 

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

   

ex

Umbrellas, sun umbrellas, walking-

Manufacture from materials of any

 

Chapter 66

sticks, seat-sticks, whips, riding-

heading, except that of the product

 
 

crops, and parts thereof; except for:

   

6601

Umbrellas and sun umbrellas

Manufacture in which the value

 
 

(including walking-stick umbrellas,

of all the materials used does not

 
 

garden umbrellas and similar

exceed 50 % of the ex-works

 
 

umbrellas)

price of the product

 

Chapter 67

Prepared feathers and down and

Manufacture from materials of any

 
 

articles made of feathers or of down;

heading, except that of the product

 
 

artificial flowers; articles of human hair

   

ex

Articles of stone, plaster, cement,

Manufacture from materials of any

 

Chapter 68

asbestos, mica or similar materials;

heading, except that of the product

 
 

except for:

   

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

 

ex 6812

Articles of asbestos; articles of

Manufacture from materials of any

 
 

mixtures with a basis of asbestos or

heading

 
 

of mixtures with a basis of asbestos

   
 

and magnesium carbonate

   

ex 6814

Articles of mica, including

Manufacture from worked mica

 
 

agglomerated or reconstituted mica,

(including agglomerated or

 
 

on a support of paper, paperboard or

reconstituted mica)

 
 

other materials

   

Chapter 69

Ceramic products

Manufacture from materials of any

 
   

heading, except that of the product

 

ex

Glass and glassware; except for:

Manufacture from materials of any

 

Chapter 70

 

heading, except that of the product

 

ex 7003,

Glass with a non-reflecting layer

Manufacture from materials of

 

ex 7004

 

heading 7001

 

and

     

ex 7005

     

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

Manufacture from non-coated

 
 

a dielectric thin film, and of a

glass-plate substrate of heading 7006

 
 

semiconductor grade in accordance

   
 

with SEMII-standards (11)

   
 

- Other

Manufacture from materials of

 
   

heading 7001

 

7007

Safety glass, consisting of toughened

Manufacture from materials of

 
 

(tempered) or laminated glass

heading 7001

 

7008

Multiple-walled insulating units of

Manufacture from materials of

 
 

glass

heading 7001

 

7009

Glass mirrors, whether or not framed,

Manufacture from materials of

 
 

including rear-view mirrors

heading 7001

 

7010

Carboys, bottles, flasks, jars, pots,

Manufacture from materials of any

 
 

phials, ampoules and other containers,

heading, except that of the product

 
 

of glass, of a kind used for the

or Cutting of glassware, provided

 
 

conveyance or packing of goods;

that the total value of the uncut

 
 

preserving jars of glass; stoppers,

glassware used does not exceed

 
 

lids and other closures, of glass

50 % of the ex-works price of the product

 

7013

Glassware of a kind used for table,

Manufacture from materials of any

 
 

kitchen, toilet, office, indoor

heading, except that of the product

 
 

decoration or similar purposes (other

or

 
 

than that of heading 7010 or 7018)

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 7019

Articles (other than yarn) of glass fibres

Manufacture from:

 
   

- uncoloured slivers, rovings, yarn

 
   

or chopped strands, or

 
   

- glass wool

 

ex

Natural or cultured pearls, precious

Manufacture from materials of any

 

Chapter 71

or semi-precious stones, precious

heading, except that of the product

 
 

metals, metals clad with precious

   
 

metal, and articles thereof; imitation

   
 

jewellery; coin; except for:

   

ex 7101

Natural or cultured pearls, graded

Manufacture in which the value

 
 

and temporarily strung for

of all the materials used does not

 
 

convenience of transport

exceed 50 % of the ex-works

 
   

price of the product

 

ex 7102,

Worked precious or semi-precious

Manufacture from unworked precious

 

ex 7103

stones (natural, synthetic or

or semi-precious stones

 

and

reconstructed)

   

ex 7104

     

7106,

Precious metals:

   

7108 and

- Unwrought

Manufacture from materials of any

 

7110

 

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

Manufacture from unwrought

 
 

form

precious metals

 

ex 7107,

Metals clad with precious metals,

Manufacture from metals clad with

 

ex 7109

semi-manufactured

precious metals, unwrought

 

and

     

ex 7111

     

7116

Articles of natural or cultured pearls,

Manufacture in which the value

 
 

precious or semi-precious stones

of all the materials used does not

 
 

(natural, synthetic or reconstructed)

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

Iron and steel; except for:

Manufacture from materials of any

 

Chapter 72

 

heading, except that of the product

 

7207

Semi-finished products of iron or

Manufacture from materials of

 
 

non-alloy steel

heading 7201, 7202, 7203,

 
   

7204 or 7205

 

7208 to

Flat-rolled products, bars and rods,

Manufacture from ingots or other

 

7216

angles, shapes and sections of iron

primary forms of heading 7206

 
 

or non-alloy steel

   

Wire of iron or non-alloy steel

Manufacture from semi-finished

   
   

materials of heading 7207

 

ex 7218,

Semi-finished products, flat-rolled

Manufacture from ingots or other

 

7219 to

products, bars and rods, angles,

primary forms of heading 7218

 

7222

shapes and sections of stainless steel

   

7223

Wire of stainless steel

Manufacture from semi-finished

 
   

materials of heading 7218

 

ex 7224,

Semi-finished products, flat-rolled

Manufacture from ingots or other

 

7225 to

products, hot-rolled bars and rods, in

primary forms of heading

 

7228

irregularly wound coils; angles,

7206, 7218 or 7224

 
 

shapes and sections, of other alloy

   
 

steel; hollow drill bars and rods, of

   
 

alloy or non-alloy steel

   

7229

Wire of other alloy steel

Manufacture from semi-finished

 
   

materials of heading 7224

 

ex

Articles of iron or steel; except for:

Manufacture from materials of any

 

Chapter 73

 

heading, except that of the product

 

ex 7301

Sheet piling

Manufacture from materials of

 
   

heading 7206

 

7302

Railway or tramway track

Manufacture from materials of

 
 

construction material of iron or steel,

heading 7206

 
 

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

   

7304,

Tubes, pipes and hollow profiles, of

Manufacture from materials of

 

7305 and

iron (other than cast iron) or steel

heading 7206, 7207, 7218 or

 

7306

 

7224

 

ex 7307

Tube or pipe fittings of stainless

Turning, drilling, reaming, threading,

 
 

steel (ISO No X5CrNiMo 1712),

deburring and sandblasting of forged

 
 

consisting of several parts

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

Manufacture from materials of any

 
 

buildings of heading 9406) and

heading, except that of the product.

 
 

parts of structures (for example,

However, welded angles, shapes

 
 

bridges and bridge-sections, lock-

and sections of heading 7301 may

 
 

gates, towers, lattice masts, roofs,

not be used

 
 

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

   

ex 7315

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

Copper and articles thereof;

Manufacture:

 

Chapter 74

except for:

- 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

Manufacture from materials of any

 
 

(precipitated copper)

heading, except that of the product

 

7402

Unrefined copper; copper anodes for

Manufacture from materials of any

 
 

electrolytic refining

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

Manufacture from refined copper,

 
 

containing other elements

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

Nickel and articles thereof; except for:

Manufacture:

 

Chapter 75

 

- 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

Nickel mattes, nickel oxide sinters

Manufacture from materials of any

 

7503

and other intermediate products of

heading, except that of the product

 
 

nickel metallurgy; unwrought nickel;

   
 

nickel waste and scrap

   

ex

Aluminium and articles thereof;

Manufacture:

 

Chapter 76

except for:

- 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 7616

Aluminium articles other than

Manufacture:

 
 

gauze, cloth, grill, netting, fencing,

- from materials of any heading,

 
 

reinforcing fabric and similar materials

except that of the product. However,

 
 

(including endless bands) of

gauze, cloth, grill, netting, fencing,

 
 

aluminium wire, and expanded

reinforcing fabric and similar materials

 
 

metal of aluminium

(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

Lead and articles thereof; except for:

Manufacture:

 

Chapter 78

 

- 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

Zinc and articles thereof; except for:

Manufacture:

 

Chapter 79

 

- 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

Tin and articles thereof; except for:

Manufacture:

 

Chapter 80

 

- 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

Tin waste and scrap; other articles

Manufacture from materials of any

 

8007

of tin

heading, except that of the product

 

Chapter 81

Other base metals; cermets; articles

   
 

thereof:

   
 

- Other base metals, wrought;

Manufacture in which the value of

 
 

articles thereof

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

Tools, implements, cutlery, spoons

Manufacture from materials of any

 

Chapter 82

and forks, of base metal; parts

heading, except that of the product

 
 

thereof of base metal; except for:

   

8206

Tools of two or more of the headings

Manufacture from materials of any

 
 

8202 to 8205, put up in sets for

heading, except those of headings

 
 

retail sale

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,

Manufacture:

 
 

whether or not power-operated, or for

- from materials of any heading,

 
 

machine-tools (for example, for

except that of the product, and

 
 

pressing, stamping, punching,

- in which the value of all the materials

 
 

tapping, threading, drilling, boring,

used does not exceed 40 % of the

 
 

broaching, milling, turning, or

ex-works price of the product

 
 

screwdriving), including dies for

   
 

drawing or extruding metal, and

   
 

rock drilling or earth boring tools

   

8208

Knives and cutting blades, for

Manufacture:

 
 

machines or for mechanical

- from materials of any heading,

 
 

appliances

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 8211

Knives with cutting blades, serrated

Manufacture from materials of any

 
 

or not (including pruning knives),

heading, except that of the product.

 
 

other than knives of heading 8208

However, knife blades and handles

 
   

of base metal may be used

 

8214

Other articles of cutlery (for example,

Manufacture from materials of any

 
 

hair clippers, butchers' or kitchen

heading, except that of the product.

 
 

cleavers, choppers and mincing

However, handles of base metal

 
 

knives, paper knives); manicure or

may be used

 
 

pedicure sets and instruments

   
 

(including nail files)

   

8215

Spoons, forks, ladles, skimmers,

Manufacture from materials of any

 
 

cake-servers, fish-knives, butter-knives,

heading, except that of the product.

 
 

sugar tongs and similar kitchen or

However, handles of base metal

 
 

tableware

may be used

 

ex

Miscellaneous articles of base metal;

Manufacture from materials of any

 

Chapter 83

except for:

heading, except that of the product

 

ex 8302

Other mountings, fittings and similar

Manufacture from materials of any

 
 

articles suitable for buildings, and

heading, except that of the product.

 
 

automatic door closers

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 8306

Statuettes and other ornaments, of

Manufacture from materials of any

 
 

base metal

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

Nuclear reactors, boilers, machinery

Manufacture:

Manufacture in

Chapter 84

and mechanical appliances; parts

- from materials of any heading,

which the value of

 

thereof; except for:

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

ex 8401

Nuclear fuel elements

Manufacture from materials of

Manufacture in

   

any heading, except that of the

which the value of

   

product (12)

all the materials

     

used does not

     

exceed 30 % of

     

the ex-works price

     

of the product

8402

Steam or other vapour

Manufacture:

Manufacture in

 

generating boilers (other than central

- from materials of any heading,

which the value of

 

heating hot water boilers capable

except that of the product, and

all the materials

 

also of producing low pressure

- in which the value of all the

used does not

 

steam); super-heated water boilers

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8403 and

Central heating boilers other than

Manufacture from materials of

Manufacture in

ex 8404

those of heading 8402 and auxiliary

any heading, except those of

which the value of

 

plant for central heating boilers

headings 8403 and 8404

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

8406

Steam turbines and other vapour

Manufacture in which the value of

 
 

turbines

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

8407

Spark-ignition reciprocating or rotary

Manufacture in which the value of

 
 

internal combustion piston engines

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

8408

Compression-ignition internal

Manufacture in which the value of

 
 

combustion piston engines (diesel or

all the materials used does not

 
 

semi-diesel engines)

exceed 40 % of the ex-works

 
   

price of the product

 

8409

Parts suitable for use solely or

Manufacture in which the value of

 
 

principally with the engines of

all the materials used does not

 
 

heading 8407 or 8408

exceed 40 % of the ex-works

 
   

price of the product

 

8411

Turbo-jets, turbo-propellers and

Manufacture:

Manufacture in

 

other gas turbines

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8412

Other engines and motors

Manufacture in which the value of

 
   

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

ex 8413

Rotary positive displacement pumps

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

ex 8414

Industrial fans, blowers and the like

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8415

Air conditioning machines,

Manufacture in which the value of

 
 

comprising a motor-driven fan and

all the materials used does not

 
 

elements for changing the temperature

exceed 40 % of the ex-works

 
 

and humidity, including those

price of the product

 
 

machines in which the humidity

   
 

cannot be separately regulated

   

8418

Refrigerators, freezers and other

Manufacture:

Manufacture in

 

refrigerating or freezing equipment,

- from materials of any heading,

which the value of

 

electric or other; heat pumps other

except that of the product,

all the materials

 

than air conditioning machines of

- in which the value of all the

used does not

 

heading 8415

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product, and

of the product

   

- in which the value of all the

 
   

non-originating materials used

 
   

does not exceed the value of all

 
   

the originating materials used

 

ex 8419

Machines for wood, paper pulp,

Manufacture in which:

Manufacture in

 

paper and paperboard industries

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of the

of the product

   

same heading as the product

 
   

used does not exceed 25 % of

 
   

the ex-works price of the product

 

8420

Calendering or other rolling machines,

Manufacture in which:

Manufacture in

 

other than for metals or glass, and

- the value of all the materials

which the value of

 

cylinders therefor

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of the

of the product

   

same heading as the product

 
   

used does not exceed 25 % of

 
   

the ex-works price of the product

 

8423

Weighing machinery (excluding

Manufacture:

Manufacture in

 

balances of a sensitivity of 5 cg or

- from materials of any heading,

which the value of

 

better), including weight operated

except that of the product, and

all the materials

 

counting or checking machines;

- in which the value of all the

used does not

 

weighing machine weights of all kinds

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8425 to

Lifting, handling, loading or

Manufacture in which:

Manufacture in

8428

unloading machinery

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8431 used does not

 
   

exceed 10 % 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:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8431 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

8430

Other moving, grading, levelling,

Manufacture in which:

Manufacture in

 

scraping, excavating, tamping,

- the value of all the materials

which the value of

 

compacting, extracting or boring

used does not exceed 40 % of

all the materials

 

machinery, for earth, minerals or ores;

the ex-works price of the

used does not

 

pile-drivers and pile-extractors;

product, and

exceed 30 % of

 

snow-ploughs and snow-blowers

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8431 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

ex 8431

Parts suitable for use solely or

Manufacture in which the value of

 
 

principally with road rollers

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

8439

Machinery for making pulp of fibrous

Manufacture in which:

Manufacture in

 

cellulosic material or for making or

- the value of all the materials

which the value of

 

finishing paper or paperboard

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of the

of the product

   

same heading as the product

 
   

used does not exceed 25 % of

 
   

the ex-works price of the product

 

8441

Other machinery for making up

Manufacture in which:

Manufacture in

 

paper pulp, paper or paperboard,

- the value of all the materials

which the value of

 

including cutting machines of all

used does not exceed 40 % of

all the materials

 

kinds

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of the

of the product

   

same heading as the product

 
   

used does not exceed 25 % of

 
   

the ex-works price of the product

 

8444 to

Machines of these headings for use

Manufacture in which the value of

 

8447

in the textile industry

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

ex 8448

Auxiliary machinery for use with

Manufacture in which the value of

 
 

machines of headings 8444 and 8445

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)

Manufacture in which:

 
 

with heads of a weight not exceeding

- the value of all the materials

 
 

16 kg without motor or 17 kg with

used does not exceed 40 % of

 
 

motor

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

Machine-tools and machines and

Manufacture in which the value of

 

8466

their parts and accessories of

all the materials used does not

 
 

headings 8456 to 8466

exceed 40 % of the ex-works

 
   

price of the product

 

8469 to

Office machines (for example,

Manufacture in which the value of

 

8472

typewriters, calculating machines,

all the materials used does not

 
 

automatic data processing machines,

exceed 40 % of the ex-works

 
 

duplicating machines, stapling machines)

price of the product

 

8480

Moulding boxes for metal foundry;

Manufacture in which the value

 
 

mould bases; moulding patterns;

of all the materials used does not

 
 

moulds for metal (other than ingot

exceed 50 % of the ex-works

 
 

moulds), metal carbides, glass,

price of the product

 
 

mineral materials, rubber or plastics

   

8482

Ball or roller bearings

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8484

Gaskets and similar joints of metal

Manufacture in which the value of

 
 

sheeting combined with other material

all the materials used does not

 
 

or of two or more layers of metal;

exceed 40 % of the ex-works

 
 

sets or assortments of gaskets and

price of the product

 
 

similar joints, dissimilar in

   
 

composition, put up in pouches,

   
 

envelopes or similar packings;

   
 

mechanical seals

   

8485

Machinery parts, not containing

Manufacture in which the value of

 
 

electrical connectors, insulators,

all the materials used does not

 
 

coils, contacts or other electrical

exceed 40 % of the ex-works

 
 

features, not specified or included

price of the product

 
 

elsewhere in this Chapter

   

ex

Electrical machinery and equipment

Manufacture:

Manufacture in

Chapter 85

and parts thereof; sound recorders

- from materials of any heading,

which the value of

 

and reproducers, television image

except that of the product, and

all the materials

 

and sound recorders and reproducers,

- in which the value of all the

used does not

 

and parts and accessories of such

materials used does not exceed

exceed 30 % of

 

articles; except for:

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8501

Electric motors and generators

Manufacture in which:

Manufacture in

 

(excluding generating sets)

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8503 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

8502

Electric generating sets and rotary

Manufacture in which:

Manufacture in

 

converters

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

headings 8501 and 8503 used

 
   

does not exceed 10 % of the

 
   

ex-works price of the product

 

ex 8504

Power supply units for automatic

Manufacture in which the value of

 
 

data-processing machines

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

ex 8518

Microphones and stands therefor;

Manufacture in which:

Manufacture in

 

loudspeakers, whether or not

- the value of all the materials

which the value of

 

mounted in their enclosures;

used does not exceed 40 % of

all the materials

 

audio-frequency electric amplifiers;

the ex-works price of the

used does not

 

electric sound amplifier sets

product, and

exceed 25 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8519

Turntables (record-decks), record-

Manufacture in which:

Manufacture in

 

players, cassette-players and other

- the value of all the materials

which the value of

 

sound reproducing apparatus, not

used does not exceed 40 % of

all the materials

 

incorporating a sound recording

the ex-works price of the

used does not

 

device

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8520

Magnetic tape recorders and other

Manufacture in which:

Manufacture in

 

sound recording apparatus, whether

- the value of all the materials

which the value of

 

or not incorporating a sound

used does not exceed 40 % of

all the materials

 

reproducing device

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8521

Video recording or reproducing

Manufacture in which:

Manufacture in

 

apparatus, whether or not

- the value of all the materials

which the value of

 

incorporating a video tuner

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8522

Parts and accessories suitable for use

Manufacture in which the value of

 
 

solely or principally with the

all the materials used does not

 
 

apparatus of headings 8519 to 8521

exceed 40 % of the ex-works

 
   

price of the product

 

8523

Prepared unrecorded media for sound

Manufacture in which the value of

 
 

recording or similar recording of other

all the materials used does not

 
 

phenomena, other than products of

exceed 40 % of the ex-works

 
 

Chapter 37

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

Manufacture in which the value of

 
 

production of records

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 
 

- Other

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8523 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

8525

Transmission apparatus for radio-

Manufacture in which:

Manufacture in

 

telephony, radio-telegraphy, radio-

- the value of all the materials

which the value of

 

broadcasting or television, whether

used does not exceed 40 % of

all the materials

 

or not incorporating reception

the ex-works price of the

used does not

 

apparatus or sound recording or

product, and

exceed 25 % of

 

reproducing apparatus; television

- the value of all the non-

the ex-works price

 

cameras; still image video cameras

originating materials used does

of the product

 

and other video camera recorders;

not exceed the value of all the

 
 

digital cameras

originating materials used

 

8526

Radar apparatus, radio navigational

Manufacture in which:

Manufacture in

 

aid apparatus and radio remote

- the value of all the materials

which the value of

 

control apparatus

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8527

Reception apparatus for radio-

Manufacture in which:

Manufacture in

 

telephony, radio-telegraphy or radio-

- the value of all the materials

which the value of

 

broadcasting, whether or not

used does not exceed 40 % of

all the materials

 

combined, in the same housing,

the ex-works price of the

used does not

 

with sound recording or reproducing

product, and

exceed 25 % of

 

apparatus or a clock

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8528

Reception apparatus for television,

Manufacture in which:

Manufacture in

 

whether or not incorporating radio

- the value of all the materials

which the value of

 

broadcast receivers or sound or

used does not exceed 40 % of

all the materials

 

video recording or reproducing

the ex-works price of the

used does not

 

apparatus; video monitors and

product, and

exceed 25 % of

 

video projectors

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8529

Parts suitable for use solely or

   
 

principally with the apparatus of

   
 

headings 8525 to 8528:

   
 

- Suitable for use solely or principally

Manufacture in which the value of

 
 

with video recording or reproducing

all the materials used does not

 
 

apparatus

exceed 40 % of the ex-works

 
   

price of the product

 
 

- Other

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

8535 and

Electrical apparatus for switching or

Manufacture in which:

Manufacture in

8536

protecting electrical circuits, or for

- the value of all the materials

which the value of

 

making connections to or in

used does not exceed 40 % of

all the materials

 

electrical circuits

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 8538 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

8537

Boards, panels, consoles, desks,

Manufacture in which:

Manufacture in

 

cabinets and other bases, equipped

- the value of all the materials

which the value of

 

with two or more apparatus of

used does not exceed 40 % of

all the materials

 

heading 8535 or 8536, for electric

the ex-works price of the

used does not

 

control or the distribution of electricity,

product, and

exceed 30 % of

 

including those incorporating

- within the above limit, the

the ex-works price

 

instruments or apparatus of Chapter

value of all the materials of

of the product

 

90, and numerical control apparatus,

heading 8538 used does not

 
 

other than switching apparatus of

exceed 10 % of the ex-works

 
 

heading 8517

price of the product

 

ex 8541

Diodes, transistors and similar semi-

Manufacture:

Manufacture in

 

conductor devices, except wafers not

- from materials of any heading,

which the value of

 

yet cut into chips

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8542

Electronic integrated circuits and

   
 

microassemblies:

   
 

- Monolithic integrated circuits

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

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

 
 

- Other

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

headings 8541 and 8542 used

 
   

does not exceed 10 % of the

 
   

ex-works price of the product

 

8544

Insulated (including enamelled or

Manufacture in which the value of

 
 

anodised) wire, cable (including

all the materials used does not

 
 

coaxial cable) and other insulated

exceed 40 % of the ex-works

 
 

electric conductors, whether or not

price of the product

 
 

fitted with connectors; optical fibre

   
 

cables, made up of individually

   
 

sheathed fibres, whether or not

   
 

assembled with electric conductors

   
 

or fitted with connectors

   

8545

Carbon electrodes, carbon brushes,

Manufacture in which the value of

 
 

lamp carbons, battery carbons and

all the materials used does not

 
 

other articles of graphite or other

exceed 40 % of the ex-works

 
 

carbon, with or without metal, of a

price of the product

 
 

kind used for electrical purposes

   

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

Manufacture in which the value of

 
 

machines, appliances or equipment,

all the materials used does not

 
 

being fittings wholly of insulating

exceed 40 % of the ex-works

 
 

materials apart from any minor

price of the product

 
 

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

   

8548

Waste and scrap of primary cells,

Manufacture in which the value of

 
 

primary batteries and electric

all the materials used does not

 
 

accumulators; spent primary cells,

exceed 40 % of the ex-works

 
 

spent primary batteries and spent

price of the product

 
 

electric accumulators; electrical parts

   
 

of machinery or apparatus, not

   
 

specified or included elsewhere in

   
 

this Chapter

   

ex

Railway or tramway locomotives,

Manufacture in which the value of

 

Chapter 86

rolling-stock and parts thereof;

all the materials used does not

 
 

railway or tramway track fixtures

exceed 40 % of the ex-works

 
 

and fittings and parts thereof;

price of the product

 
 

mechanical (including electro-

   
 

mechanical) traffic signalling

   
 

equipment of all kinds; except for:

   

8608

Railway or tramway track fixtures

Manufacture:

Manufacture in

 

and fittings; mechanical (including

- from materials of any heading,

which the value of

 

electromechanical) signalling, safety

except that of the product, and

all the materials

 

or traffic control equipment for

- in which the value of all the

used does not

 

railways, tramways, roads, inland

materials used does not exceed

exceed 30 % of

 

waterways, parking facilities, port

40 % of the ex-works price of

the ex-works price

 

installations or airfields; parts of the

the product

of the product

 

foregoing

   

ex

Vehicles other than railway or

Manufacture in which the value of

 

Chapter 87

tramway rolling-stock, and parts and

all the materials used does not

 
 

accessories thereof; except for:

exceed 40 % of the ex-works

 
   

price of the product

 

8709

Works trucks, self-propelled, not

Manufacture:

Manufacture in

 

fitted with lifting or handling

- from materials of any heading,

which the value of

 

equipment, of the type used in

except that of the product, and

all the materials

 

factories, warehouses, dock areas or

- in which the value of all the

used does not

 

airports for short distance transport

materials used does not exceed

exceed 30 % of

 

of goods; tractors of the type used

40 % of the ex-works price of

the ex-works price

 

on railway station platforms; parts

the product

of the product

 

of the foregoing vehicles

   

8710

Tanks and other armoured fighting

Manufacture:

Manufacture in

 

vehicles, motorized, whether or not

- from materials of any heading,

which the value of

 

fitted with weapons, and parts of

except that of the product, and

all the materials

 

such vehicles

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

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:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 20 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 
 

-- Exceeding 50 cm3

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 25 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 
 

- Other

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

ex 8712

Bicycles without ball bearings

Manufacture from materials of

Manufacture in

   

any heading, except those of

which the value of

   

heading 8714

all the materials

     

used does not

     

exceed 30 % of

     

the ex-works price

     

of the product

8715

Baby carriages and parts thereof

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

8716

Trailers and semi-trailers; other

Manufacture:

Manufacture in

 

vehicles, not mechanically

- from materials of any heading,

which the value of

 

propelled; parts thereof

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

ex

Aircraft, spacecraft, and parts

Manufacture from materials of a

Manufacture in

Chapter 88

thereof; except for:

ny heading, except that of the

which the value of

   

product

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex 8804

Rotochutes

Manufacture from materials of

Manufacture in

   

any heading, including other

which the value of

   

materials of heading 8804

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

8805

Aircraft launching gear; deck-arrestor

Manufacture from materials of

Manufacture in

 

or similar gear; ground flying trainers;

any heading, except that of the

which the value of

 

parts of the foregoing articles

product

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

Manufacture in

   

any heading, except that of the

which the value of

   

product. However, hulls of

all the materials

   

heading 8906 may not be used

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

ex

Optical, photographic,

Manufacture:

Manufacture in

Chapter 90

cinematographic, measuring,

- from materials of any heading,

which the value of

 

checking, precision, medical or

except that of the product, and

all the materials

 

surgical instruments and apparatus;

- in which the value of all the

used does not

 

parts and accessories thereof;

materials used does not exceed

exceed 30 % of

 

except for:

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9001

Optical fibres and optical fibre bundles;

Manufacture in which the value of

 
 

optical fibre cables other than those

all the materials used does not

 
 

of heading 8544; sheets and plates of

exceed 40 % of the ex-works

 
 

polarizing material; lenses (including

price of the product

 
 

contact lenses), prisms, mirrors and

   
 

other optical elements, of any material,

   
 

unmounted, other than such elements

   
 

of glass not optically worked

   

Lenses, prisms, mirrors and other

Manufacture in which the value of

   
 

optical elements, of any material,

all the materials used does not

 
 

mounted, being parts of or fittings

exceed 40 % of the ex-works

 
 

for instruments or apparatus, other

price of the product

 
 

than such elements of glass not

   
 

optically worked

   

9004

Spectacles, goggles and the like,

Manufacture in which the value

 
 

corrective, protective or other

of all the materials used does

 
   

not exceed 40% of the ex-works

 
   

price of the product

 

Binoculars, monoculars, other

Manufacture:

Manufacture in

 
 

optical telescopes, and mountings

- from materials of any heading,

which the value of

 

therefor, except for astronomical

except that of the product,

all the materials

 

refracting telescopes and mountings

- in which the value of all the

used does not

 

therefor

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product; and

of the product

   

- in which the value of all the non-

 
   

originating materials used does

 
   

not exceed the value of all the

 
   

originating materials used

 

ex 9006

Photographic (other than

Manufacture:

Manufacture in

 

cinematographic) cameras;

- from materials of any heading,

which the value of

 

photographic flashlight apparatus

except that of the product,

all the materials

 

and flashbulbs other than electrically

- in which the value of all the

used does not

 

ignited flashbulbs

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product, and

of the product

   

- in which the value of all the

 
   

non-originating materials used

 
   

does not exceed the value of all

 
   

the originating materials used

 

9007

Cinematographic cameras and

Manufacture:

Manufacture in

 

projectors, whether or not

- from materials of any heading,

which the value of

 

incorporating sound recording or

except that of the product,

all the materials

 

reproducing apparatus

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product, and

of the product

   

- in which the value of all the

 
   

non-originating materials used

 
   

does not exceed the value of

 
   

all the originating materials used

 

9011

Compound optical microscopes,

Manufacture:

Manufacture in

 

including those for

- from materials of any heading,

which the value of

 

photomicrography,

except that of the product,

all the materials

 

cinephotomicrography or

- in which the value of all the

used does not

 

microprojection

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product, and

of the product

   

- in which the value of all the

 
   

non-originating materials used

 
   

does not exceed the value of

 
   

all the originating materials used

 

ex 9014

Other navigational instruments

Manufacture in which the value of

 
 

and appliances

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

9015

Surveying (including photogrammetrical

Manufacture in which the value of

 
 

surveying), hydrographic,

all the materials used does not

 
 

oceanographic, hydrological,

exceed 40 % of the ex-works

 
 

meteorological or geophysical

price of the product

 
 

instruments and appliances,

   
 

excluding compasses; rangefinders

   

9016

Balances of a sensitivity of 5 cg or

Manufacture in which the value of

 
 

better, with or without weights

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

9017

Drawing, marking-out or

Manufacture in which the value of

 
 

mathematical calculating

all the materials used does not

 
 

instruments (for example, drafting

exceed 40 % of the ex-works

 
 

machines, pantographs, protractors,

price of the product

 
 

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

   

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

Manufacture from materials of

Manufacture in

 

dental appliances or dentists'

any heading, including other

which the value of

 

spittoons

materials of heading 9018

all the materials

     

used does not

     

exceed 40 % of

     

the ex-works price

     

of the product

 

- Other

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9019

Mechano-therapy appliances;

Manufacture:

Manufacture in

 

massage apparatus; psychological

- from materials of any heading,

which the value of

 

aptitude-testing apparatus; ozone

except that of the product, and

all the materials

 

therapy, oxygen therapy, aerosol

- in which the value of all the

used does not

 

therapy, artificial respiration or other

materials used does not exceed

exceed 25 % of

 

therapeutic respiration apparatus

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9020

Other breathing appliances and gas

Manufacture:

Manufacture in

 

masks, excluding protective masks

- from materials of any heading,

which the value of

 

having neither mechanical parts nor

except that of the product, and

all the materials

 

replaceable filters

- in which the value of all the

used does not

   

materials used does not exceed

exceed 25 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9024

Machines and appliances for testing

Manufacture in which the value of

 
 

the hardness, strength, compressibility,

all the materials used does not

 
 

elasticity or other mechanical

exceed 40 % of the ex-works

 
 

properties of materials (for example,

price of the product

 
 

metals, wood, textiles, paper, plastics)

   

9025

Hydrometers and similar floating

Manufacture in which the value of

 
 

instruments, thermometers,

all the materials used does not

 
 

pyrometers, barometers, hygrometers

exceed 40 % of the ex-works

 
 

and psychrometers, recording or not,

price of the product

 
 

and any combination of these

   
 

instruments

   

9026

Instruments and apparatus for

Manufacture in which the value of

 
 

measuring or checking the flow, level,

all the materials used does not

 
 

pressure or other variables of liquids

exceed 40 % of the ex-works

 
 

or gases (for example, flow meters,

price of the product

 
 

level gauges, manometers, heat

   
 

meters), excluding instruments and

   
 

apparatus of heading 9014, 9015,

   
 

9028 or 9032

   

9027

Instruments and apparatus for

Manufacture in which the value of

 
 

physical or chemical analysis (for

all the materials used does not

 
 

example, polarimeters, refractometers,

exceed 40 % of the ex-works

 
 

spectrometers, gas or smoke analysis

price of the product

 
 

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

   

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:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

9029

Revolution counters, production

Manufacture in which the value of

 
 

counters, taximeters, mileometers,

all the materials used does not

 
 

pedometers and the like; speed

exceed 40 % of the ex-works

 
 

indicators and tachometers, other

price of the product

 
 

than those of heading 9014 or 9015;

   
 

stroboscopes

   

9030

Oscilloscopes, spectrum analysers

Manufacture in which the value of

 
 

and other instruments and apparatus

all the materials used does not

 
 

for measuring or checking electrical

exceed 40 % of the ex-works

 
 

quantities, excluding meters of

price of the product

 
 

heading 9028; instruments and

   
 

apparatus for measuring or detecting

   
 

alpha, beta, gamma, X-ray, cosmic or

   
 

other ionizing radiations

   

9031

Measuring or checking instruments,

Manufacture in which the value of

 
 

appliances and machines, not

all the materials used does not

 
 

specified or included elsewhere in

exceed 40 % of the ex-works

 
 

this chapter; profile projectors

price of the product

 

9032

Automatic regulating or controlling

Manufacture in which the value of

 
 

instruments and apparatus

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

9033

Parts and accessories (not specified

Manufacture in which the value of

 
 

or included elsewhere in this chapter)

all the materials used does not

 
 

for machines, appliances, instruments

exceed 40 % of the ex-works

 
 

or apparatus of Chapter 90

price of the product

 

ex

Clocks and watches and parts

Manufacture in which the value of

 

Chapter 91

thereof; except for:

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

9105

Other clocks

Manufacture in which:

Manufacture in

   

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

9109

Clock movements, complete and

Manufacture in which:

Manufacture in

 

assembled

- the value of all the materials

which the value of

   

used does not exceed 40 % of

all the materials

   

the ex-works price of the

used does not

   

product, and

exceed 30 % of

   

- the value of all the non-

the ex-works price

   

originating materials used does

of the product

   

not exceed the value of all the

 
   

originating materials used

 

9110

Complete watch or clock

Manufacture in which:

Manufacture in

 

movements, unassembled or partly

- the value of all the materials

which the value of

 

assembled (movement sets);

used does not exceed 40 % of

all the materials

 

incomplete watch or clock

the ex-works price of the

used does not

 

movements, assembled; rough

product, and

exceed 30 % of

 

watch or clock movements

- within the above limit, the

the ex-works price

   

value of all the materials of

of the product

   

heading 9114 used does not

 
   

exceed 10 % of the ex-works

 
   

price of the product

 

9111

Watch cases and parts thereof

Manufacture:

Manufacture in

   

- from materials of any heading,

which the value of

   

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9112

Clock cases and cases of a similar

Manufacture:

Manufacture in

 

type for other goods of this chapter,

- from materials of any heading,

which the value of

 

and parts thereof

except that of the product, and

all the materials

   

- in which the value of all the

used does not

   

materials used does not exceed

exceed 30 % of

   

40 % of the ex-works price of

the ex-works price

   

the product

of the product

9113

Watch straps, watch bands and

   
 

watch bracelets, and parts thereof:

   
 

- Of base metal, whether or not

Manufacture in which the value of

 
 

gold- or silver-plated, or of metal

all the materials used does not

 
 

clad with precious metal

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

Manufacture in which the value of

 
 

accessories of such articles

all the materials used does not

 
   

exceed 40 % of the ex-works

 
   

price of the product

 

Chapter 93

Arms and ammunition; parts and

Manufacture in which the value

 
 

accessories thereof

of all the materials used does not

 
   

exceed 50 % of the ex-works

 
   

price of the product

 

ex

Furniture; bedding, mattresses,

Manufacture from materials of

Manufacture in

Chapter 94

mattress supports, cushions and

any heading, except that of

which the value of

 

similar stuffed furnishings; lamps

the product

all the materials

 

and lighting fittings, not elsewhere

 

used does not

 

specified or included; illuminated

 

exceed 40 % of

 

signs, illuminated name-plates and

 

the ex-works price

 

the like; prefabricated buildings;

 

of the product

 

except for:

   

ex 9401

Base metal furniture, incorporating

Manufacture from materials of

Manufacture in

and

unstuffed cotton cloth of a weight

any heading, except that of the

which the value of

ex 9403

of 300 g/m2 or less

product

all the materials

   

or

used does not

   

Manufacture from cotton cloth

exceed 40 % of

   

already made up in a form ready

the ex-works price

   

for use with materials of heading

of the product

   

9401 or 9403, provided that:

 
   

- 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

Manufacture in which the value

 
 

including searchlights and spotlights

of all the materials used does not

 
 

and parts thereof, not elsewhere

exceed 50 % of the ex-works

 
 

specified or included; illuminated

price of the product

 
 

signs, illuminated name-plates and

   
 

the like, having a permanently fixed

   
 

light source, and parts thereof not

   
 

elsewhere specified or included

   

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

Toys, games and sports requisites;

Manufacture from materials of any

 

Chapter 95

parts and accessories thereof;

heading, except that of the product

 
 

except for:

   

9503

Other toys; reduced-size ("scale")

Manufacture:

 
 

models and similar recreational

- from materials of any heading,

 
 

models, working or not; puzzles of

except that of the product, and

 
 

all kinds

- in which the value of all the

 
   

materials used does not exceed 50 %

 
   

of the ex-works price of the product

 

ex 9506

Golf clubs and parts thereof

Manufacture from materials of any

 
   

heading, except that of the product.

 
   

However, roughly-shaped blocks for

 
   

making golf-club heads may be used

 

ex

Miscellaneous manufactured

Manufacture from materials of any

 

Chapter 96

articles; except for:

heading, except that of the product

 

ex 9601

Articles of animal, vegetable or

Manufacture from "worked" carving

 

and

mineral carving materials

materials of the same heading as

 

ex 9602

 

the product

 

ex 9603

Brooms and brushes (except for

Manufacture in which the value

 
 

besoms and the like and brushes

of all the materials used does not

 
 

made from marten or squirrel hair),

exceed 50 % of the ex-works

 
 

hand-operated mechanical floor

price of the product

 
 

sweepers, not motorized, paint pads

   
 

and rollers, squeegees and mops

   

9605

Travel sets for personal toilet,

Each item in the set must satisfy

 
 

sewing or shoe or clothes cleaning

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-

Manufacture:

 
 

fasteners and press-studs, button

- from materials of any heading,

 
 

moulds and other parts of these

except that of the product, and

 
 

articles; button blanks

- 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

Manufacture from materials of any

 
 

other porous-tipped pens and

heading, except that of the product.

 
 

markers; fountain pens, stylograph

However, nibs or nib-points of the

 
 

pens and other pens; duplicating

same heading as the product may

 
 

stylos; propelling or sliding pencils;

be used

 
 

pen-holders, pencil-holders and

   
 

similar holders; parts (including caps

   
 

and clips) of the foregoing articles,

   
 

other than those of heading 9609

   

9612

Typewriter or similar ribbons, inked

Manufacture:

 
 

or otherwise prepared for giving

- from materials of any heading,

 
 

impressions, whether or not on spools

except that of the product, and

 
 

or in cartridges; ink-pads, whether

- in which the value of all the

 
 

or not inked, with or without boxes

materials used does not exceed 50 %

 
   

of the ex-works price of the product

 

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of

 
   

all the materials of heading 9613

 
   

used does not exceed 30 % of the

 
   

ex-works price of the product

 

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

 

Chapter 97

Works of art, collectors' pieces and

Manufacture from materials of any

 
 

antiques

heading, except that of the product

 

 

List of footnotes

(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 III

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT

CERTIFICATE EUR.1

Printing instructions

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

1-3L21A COPY.GIF (74101 bytes)

2-3L21A COPY.GIF (85742 bytes)

3-3L21A COPY.GIF (54452 bytes)

4-3L21A COPY.GIF (76320 bytes)

5-3L21A COPY.GIF (118182 bytes)

Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System

Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Decision No 1/2002 alter the substance of any rule existing prior to Decision No 1/2002, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Decision No 1/2002.

In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.

If the substance of the rule concerned is restored, then the Parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.

 

 
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Statuss:
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Spēku zaudējis
Valsts:
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Veids:
 starptautisks dokuments
 divpusējs
Stājas spēkā:
 01.05.2003.
Parakstīts:
 11.09.2002.
Parakstīšanas vieta: 
Rīga
Zaudē spēku:
 01.05.2004.
Ratificēja:
 Saeima
Atruna: Nav
Deklarācija: Nav
Publicēts:
 "Latvijas Vēstnesis", 45, 21.03.2003.
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