Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements
1528/2007 • 32007R1528
Legal Acts - Regulations
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31.12.2007
EN
Official Journal of the European Union
L 348/1
COUNCIL REGULATION (EC) No 1528/2007
of 20 December 2007
applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof,
Having regard to the proposal from the Commission,
Whereas:
(1)
The Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (1) (hereinafter referred to as the ‘ACP-EC Partnership Agreement’) provides that Economic Partnership Agreements (EPAs) are to enter into force no later than 1 January 2008.
(2)
The ACP-EC Partnership Agreement provides for the maintenance of the trading arrangements contained in Annex V to that Agreement until 31 December 2007.
(3)
Since 2002 the Community has been negotiating Economic Partnership Agreements with the ACP Group of States in the form of six regions comprising the Caribbean, Central Africa, Eastern and Southern Africa, the Pacific Island States, the South African Development Community and West Africa. Such Economic Partnership Agreements will be consistent with WTO obligations, support regional integration and promote the gradual integration of the ACP economies into the rules-based world trading system, thereby fostering their sustainable development and contributing to the overall effort to eradicate poverty and to enhance living conditions in the ACP countries. In a first stage, negotiations may be concluded on agreements leading to the establishment of Economic Partnership Agreements covering at least WTO compatible goods arrangements consistent with regional economic and political integration processes, to be complemented as soon as possible by complete Economic Partnership Agreements.
(4)
Those agreements establishing, or leading to the establishment of, Economic Partnership Agreements for which negotiations have been concluded provide that the parties may take steps to apply the agreement, before provisional application on a mutual basis, to the extent feasible. It is appropriate to take action to apply the agreements on the basis of these provisions.
(5)
The arrangements included in this Regulation are to be amended, as necessary, in accordance with the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, as and when such agreements are signed and concluded pursuant to Article 300 of the Treaty and are either provisionally applied or in force. The arrangements are to be terminated in whole or in part if the agreements in question do not enter into force within a reasonable period of time in accordance with the Vienna Convention on the Law of Treaties.
(6)
For imports into the Community, the arrangements in the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, should provide for duty free access and no tariff rate quotas for all products with the exception of arms. These arrangements are subject to transitional periods and arrangements for certain sensitive products and specific arrangements for the French Overseas Departments. In the light of the specificities of the situation of South Africa, products originating in South Africa should continue to benefit from the relevant provisions of the Agreement on Trade, Development and Cooperation between the European Community and its Member States, of the one part, and South Africa, of the other part (2) (hereinafter referred to as the ‘TDCA’), until such time as an agreement establishing, or leading to the establishment of, Economic Partnership Agreements enters into force between the Community and South Africa.
(7)
Instead of relying on the special arrangements for least-developed countries provided for in Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (3), it is preferable that those least-developed countries which are also ACP States base their future trade relationship with the Community on Economic Partnership Agreements. In order to facilitate such a development, it is appropriate to provide that such countries which have concluded negotiations on agreements establishing, or leading to the establishment of, Economic Partnership Agreements, and which can benefit from the arrangements provided under this Regulation may continue to benefit, for a limited period of time, from the special arrangements for least-developed countries in Regulation (EC) No 980/2005 in respect of those products where the transitional arrangements set out in this Regulation are less favourable.
(8)
The rules of origin applicable to imports made under this Regulation should for a transitional period be those laid down in Annex II to this Regulation. Those rules of origin should be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earliest.
(9)
It is necessary to provide for the possibility of temporarily suspending the arrangements set out in this Regulation in the event of any failure to provide administrative cooperation, irregularities or fraud. Where a Member State supplies information to the Commission concerning possible fraud or failure to provide administrative cooperation, the relevant Community legislation should apply, in particular Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (4).
(10)
It is appropriate that this Regulation should provide for transitional arrangements for sugar and rice, together with special transitional safeguard and surveillance mechanisms applicable after the termination of the transitional arrangements.
(11)
In the context of the transitional arrangements for sugar, according to Council Decision 2007/627/EC (5), Protocol 3 on ACP sugar attached to Annex V to the ACP-EC Partnership Agreement will cease to apply with effect from 1 October 2009.
(12)
Upon the termination of Protocol 3 on ACP sugar and in view of the particular sensitivity of the sugar market, it is appropriate to adopt transitional measures for that product. At the same time, it is appropriate to adopt specific transitional surveillance and safeguard measures for certain agricultural processed products with a potentially high sugar content which could be traded to circumvent the transitional specific safeguard measures for sugar imports into the Community.
(13)
It is also appropriate to adopt general safeguard measures for the products covered by this Regulation.
(14)
In view of the particular sensitivity of agricultural products, it is appropriate that bilateral safeguard measures may be taken when imports cause or threaten to cause disturbances in the markets for such products or disturbances in the mechanisms regulating those markets.
(15)
In accordance with Article 299(2) of the Treaty, due account should be taken in all Community policies of the particular structural, social and economic situations of the outermost regions of the Community specifically with reference to customs and trade policies.
(16)
Special account should therefore be taken both of the sensitivity of agricultural products, especially sugar, and of the particular vulnerability and interests of the outermost regions of the Community when laying down the rules on bilateral safeguards in an effective manner.
(17)
The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (6).
(18)
This Regulation makes it necessary to repeal the current set of regulations adopted in the context of Annex V of the ACP-EC Partnership Agreement, notably Council Regulation (EC) No 2285/2002 of 10 December 2002 on the safeguard measures provided for in the ACP-EC Partnership Agreement (7), Council Regulation (EC) No 2286/2002 of 10 December 2002 on the arrangements applicable to agricultural products and goods resulting from the processing of agricultural products originating in the African, Caribbean and Pacific States (ACP States) (8) and Article 1(2) of Council Regulation (EC) No 1964/2005 of 29 November 2005 on the tariff rates for bananas (9). As a consequence, all implementing measures based on those provisions which are repealed are rendered obsolete,
HAS ADOPTED THIS REGULATION:
CHAPTER I
SUBJECT MATTER, SCOPE AND MARKET ACCESS
Article 1
Subject matter
This Regulation applies the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements.
Article 2
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1. This Regulation shall apply to products originating in the regions and states listed in Annex I.
2. The Council, acting by qualified majority on a proposal from the Commission, shall amend Annex I to add regions or states from the ACP Group of States which have concluded negotiations on an agreement between the Community and that region or state which at least meets the requirements of Article XXIV GATT 1994.
3. Such region or state will remain on the list in Annex I unless the Council, acting by qualified majority upon a proposal from the Commission, amends Annex I to remove a region or state from that Annex, in particular where:
(a)
the region or state indicates that it intends not to ratify an agreement which has permitted it to be included in Annex I;
(b)
ratification of an agreement which has permitted a region or state to be included in Annex I has not taken place within a reasonable period of time such that the entry into force of the agreement is unduly delayed; or
(c)
the agreement is terminated, or the region or state concerned terminates its rights and obligations under the agreement but the agreement otherwise remains in force.
Article 3
Market access
1. Subject to Articles 6, 7 and 8, import duties shall be eliminated on all products of Chapters 1 to 97 but not 93 of the Harmonised System originating in a region or state listed in Annex I. Such elimination shall be subject to the transitional safeguard and surveillance mechanisms set out in Articles 9 and 10 and the general safeguards mechanism provided for in Articles 11 to 22.
2. For products of Chapter 93 of the Harmonised System originating in regions or states listed in Annex I the most favoured nation duties applied shall continue to apply.
3. Notwithstanding Article 3(2) of Regulation (EC) No 980/2005, products originating in least-developed countries listed in Annex I of that Regulation which are included in Annex I to this Regulation shall, in addition to the arrangements provided for in this Regulation, continue to benefit from the preferences provided for pursuant to Regulation (EC) No 980/2005 in respect of products:
(a)
of tariff heading 1006 except for subheading 1006 10 10, until 31 December 2009; and
(b)
of tariff heading 1701, until 30 September 2009.
4. Paragraph 1 of this Article and Articles 6, 7 and 8 shall not apply to products originating in South Africa. Such products shall be subject to the relevant provisions of the TDCA. In accordance with the procedure referred to in Article 24(3), an Annex shall be added to this Regulation setting out the regime applicable to products originating in South Africa once the relevant trade provisions of the TDCA have been superseded by the relevant provisions of an agreement establishing, or leading to the establishment of, an Economic Partnership Agreement.
5. Paragraph 1 shall not apply to products of tariff heading 0803 00 19 originating in a region or state listed in Annex I and released for free circulation in the Community's outermost regions until 1 January 2018. Paragraph 1 of this Article and Article 7 shall not apply to products of tariff heading 1701 originating in a region or state listed in Annex I and released for free circulation in the French overseas departments until 1 January 2018. Those periods shall be extended to 1 January 2028 unless otherwise agreed between the Parties to the relevant agreements. The Commission shall publish a notice in the Official Journal of the European Union informing interested parties of the termination of this provision.
CHAPTER II
RULES OF ORIGIN AND ADMINISTRATIVE COOPERATION
Article 4
Rules of Origin
1. The rules of origin set out in Annex II shall apply in order to determine whether products originate in the regions or states listed in Annex I.
2. The rules of origin set out in Annex II shall be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the rules of origin in the agreement shall apply to products originating in the regions and states listed in Annex I.
3. The Commission assisted by the Customs Code Committee established by Council Regulation (EEC) 2913/92 of 12 October 1992 establishing the Community Customs Code (10) shall monitor the implementation and application of the provisions of Annex II. Technical amendments and decisions on the management of Annex II may be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) No 2913/92.
Article 5
Administrative cooperation
1. Where the Commission has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, it may temporarily suspend the elimination of duties in Articles 3, 6 and 7 (hereafter referred to as the ‘relevant treatment’) in accordance with this Article.
2. For the purpose of this Article a failure to provide administrative cooperation shall mean, inter alia:
(a)
a repeated failure to respect relevant obligations requiring the verification of the originating status of the product(s) concerned;
(b)
a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;
(c)
a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relating to the granting of the relevant treatment.
For the purpose of this Article a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the region or state concerned.
3. Where the Commission, on the basis of information provided by a Member State or on its own initiative, finds that the conditions laid down in paragraphs 1 and 2 are fulfilled, the relevant treatment may be suspended in accordance with the procedure referred to in Article 24(2), provided the Commission has first:
(a)
informed the Committee provided for in Article 24;
(b)
notified the region or state concerned in accordance with any relevant procedures applicable between the Community and that state or region; and
(c)
published a notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
4. The period of suspension under this Article shall be limited to that necessary to protect the Community's financial interests. It shall not exceed six months, which may be renewed. At the end of that period, the Commission shall decide either to terminate the suspension after informing the Committee provided for in Article 24 or to extend the period of suspension in accordance with the procedure referred to in paragraph 3 of this Article.
5. The temporary suspension procedures set out in paragraphs 2 to 4 shall be superseded by those set out in any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the temporary suspension procedures in the agreement shall apply to products covered by this Regulation.
6. In order to implement the temporary suspension provided for in any agreement with the regions or states listed in Annex I, the Commission shall, without undue delay:
(a)
inform the Committee provided for in Article 24 that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud; and
(b)
publish the notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
The decision suspending the relevant treatment shall be adopted in accordance with the procedure referred to in Article 24(2).
CHAPTER III
TRANSITIONAL ARRANGEMENTS
SECTION 1
Rice
Article 6
Zero duty tariff rate quotas and eventual elimination of duties
1. Import duties on the products of tariff heading 1006 shall be eliminated as from 1 January 2010, with the exception of import duties on the products of subheading 1006 10 10 which shall be eliminated as from 1 January 2008.
2. The following tariff rate quotas at zero duty shall be opened for products of tariff heading 1006 except for subheading 1006 10 10 originating in the regions or states listed in Annex I which form part of the CARIFORUM region:
(a)
187 000 tonnes, husked rice equivalent, for the period from 1 January 2008 to 31 December 2008;
(b)
250 000 tonnes, husked rice equivalent, for the period from 1 January 2009 to 31 December 2009.
3. The detailed rules for implementing the tariff quotas referred to in paragraph 2 shall be determined in accordance with the procedures referred to in Articles 13 and 26(2) of Council Regulation (EC) No 1785/2003 of 29 September 2003 on the common organisation of the market in rice (11).
SECTION 2
Sugar
Article 7
Zero duty tariff rate quotas and eventual elimination of duties
1. Import duties on products of tariff heading 1701 shall be eliminated as from 1 October 2009.
2. In addition to the tariff rate quotas opened and administered pursuant to Article 28 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (12), the following tariff rate quotas shall be opened for products of tariff heading 1701 for the period from 1 October 2008 to 30 September 2009:
(a)
150 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in least-developed countries as listed in Annex I to Regulation (EC) No 980/2005 and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I; and
(b)
80 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in regions or states which are not least-developed countries and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I.
3. Article 30 of Regulation (EC) No 318/2006 shall apply to imports under the tariff rate quotas referred to in the previous paragraph.
4. The detailed rules for dividing by region and implementing the tariff quotas referred to in this Article shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.
Article 8
Transitional arrangement
For the period from 1 October 2009 to 30 September 2012, Article 7(1) shall not apply to imports of products of CN code 1701 unless the importer undertakes to purchase such products at a price not lower than 90 % of the reference price (on a c.i.f. basis) set in Article 3 of Regulation (EC) No 318/2006 for the relevant marketing year.
Article 9
Transitional safeguard mechanism for sugar
1. For the period from 1 October 2009 to 30 September 2015 the treatment granted in Article 7(1) for imports of products of tariff heading 1701 originating in regions or states listed in Annex I and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 may be suspended when:
(a)
imports originating in regions or states which are ACP States and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 exceed the following quantities:
(i)
1,38 million tonnes in the marketing year 2009/2010;
(ii)
1,45 million tonnes in the marketing year 2010/2011;
(iii)
1,6 million tonnes in the marketing years 2011/2012 to 2014/2015; and
(b)
imports originating in all ACP States exceed 3,5 million tonnes.
2. The quantities provided for in point (a) of paragraph 1 may be subdivided by region.
3. During the period referred to in paragraph 1, imports of products of tariff heading 1701 originating in regions or states listed in Annex I shall require an import licence.
4. The suspension of the treatment granted in Article 7(1) shall be terminated at the end of the marketing year in which it was introduced.
5. Detailed rules on the subdivision of quantities provided for in paragraph 1 and for the management of the system referred to in paragraphs 1, 3 and 4 of this Article, and suspension decisions shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.
Article 10
Transitional surveillance mechanism
1. For the period from 1 January 2008 to 30 September 2015, imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I shall be subject to the surveillance mechanism provided for in Article 308d of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 establishing the Community Customs Code (13).
2. On the basis of that surveillance, the Commission shall check whether there is a cumulative increase of imports of one or more of those products originating in a particular region by more than 20 % in volume during a period of twelve consecutive months compared to the average of the yearly imports over the previous three twelve-month periods.
3. If the level referred to in paragraph 2 is reached, the Commission shall analyse the pattern of trade, the economic justification and the sugar content of such imports. If the Commission concludes that such imports are used to circumvent the tariff rate quotas, the transitional arrangements and the special safeguard mechanism provided for in Articles 7, 8 and 9, it may suspend the application of Article 3(1) to imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 until the end of the marketing year concerned.
4. Detailed rules for the management of this system and suspension decisions shall be adopted in accordance with the procedure referred to in Article 16 of Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (14).
CHAPTER IV
GENERAL SAFEGUARD PROVISIONS
Article 11
Definitions
For the purposes of this Chapter:
(a)
‘Community industry’ shall mean the Community producers as a whole of the like or directly competitive products operating within the territory of the Community, or those Community producers whose collective output of the like or directly competitive product constitutes a major proportion of the total Community production of those products;
(b)
‘serious injury’ shall mean a significant overall impairment in the position of Community producers;
(c)
‘threat of serious injury’ shall mean serious injury that is clearly imminent;
(d)
‘disturbances’ shall mean disorders in a sector or industry;
(e)
‘threat of disturbances’ shall mean disturbances that are clearly imminent.
Article 12
Principles
1. A safeguard measure may be imposed in accordance with the provisions set out in this Chapter where products originating in regions or states listed in Annex I are being imported in the Community in such increased quantities and under such conditions as to cause or threaten to cause any of the following:
(a)
serious injury to the Community industry;
(b)
disturbances in a sector of the economy, particularly where those disturbances produce major social problems or difficulties which could bring about serious deterioration in the economic situation of the Community; or
(c)
disturbances in the markets of agricultural products covered by Annex I of the WTO Agreement on Agriculture or mechanisms regulating those markets.
2. In cases where products originating in regions or states listed in Annex I are being imported into the Community in such increased quantities and under such conditions as to cause or threaten to cause disturbances in the economic situation of one or several of the Community's outermost regions, a safeguard measure may be imposed in accordance with the provisions set out in this Chapter.
Article 13
Determination of the conditions to impose safeguard measures
1. The determination of serious injury or a threat thereof shall cover inter alia the following factors:
(a)
the volume of imports, in particular where there has been a significant increase, either in absolute terms or relative to production or consumption in the Community;
(b)
the price of imports, in particular where there has been a significant price undercutting as compared with the price of a like product in the Community;
(c)
the consequent impact on Community producers as indicated by trends in certain economic factors such as production, capacity utilisation, stocks, sales, market share, the depression of prices or prevention of price increases which would normally have occurred, profits, return on capital employed, cash flow, and employment;
(d)
factors other than trends in imports which are causing or may have caused injury to the Community producers concerned.
2. The determination of disturbances or a threat thereof shall be based on objective factors, including the following elements:
(a)
the increase in the volume of imports in absolute or relative terms to Community production and to imports from other sources; and
(b)
the effect of such imports on prices; or
(c)
the effect of such imports on the situation of the Community industry or the economic sector concerned, including inter alia on the levels of sales, production, financial situation and employment.
3. In determining whether imports are made under such conditions as to cause or threaten to cause disturbances in the markets of agricultural products or mechanisms regulating those markets, including regulations creating Common Market Organisations, all relevant objective factors must be taken into consideration, including one or more of the following elements:
(a)
the volume of imports as compared to previous calendar or marketing years' levels, as the case may be, internal production and consumption, and future levels planned in accordance with the reform of the Common Market Organisations;
(b)
the level of internal prices compared to the reference or target prices if applicable, and, if not applicable, compared to the average internal market prices during the same period of previous marketing years;
(c)
as of 1 October 2015, in the markets for products of tariff heading 1701: situations where the Community average market price of white sugar falls during two consecutive months below 80 % of the average Community market price for white sugar prevailing during the previous marketing year.
4. In determining whether the conditions referred to in paragraphs 1, 2 and 3 are met in the case of the Community's outermost regions, the analyses shall be restricted to the territory of the outermost region(s) concerned. Particular attention shall be paid to the size of the local industry, its financial situation and the situation of employment.
Article 14
Initiation of proceedings
1. An investigation shall be initiated upon request by a Member State or on the Commission's own initiative if it is apparent to the Commission that there is sufficient evidence to justify such initiation.
2. The Member States shall inform the Commission should trends in imports from any of the regions or states listed in Annex I appear to call for safeguard measures. That information shall include the evidence available, as determined on the basis of the criteria laid down in Article 13. The Commission shall pass that information on to all Member States within three working days.
3. Consultation with the Member States shall take place within eight working days of the Commission's sending the information to Member States as provided for in paragraph 2. Where, after consultation, it is apparent that there is sufficient evidence to justify the initiation of a proceeding, the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the receipt of information from a Member State.
4. If, after consulting the Member States, the Commission takes the view that the circumstances set out in Article 12 exist, it shall immediately notify the region or states listed in Annex I concerned of its intention to initiate an investigation. The notification may be accompanied by an invitation for consultations with the aim of clarifying the situation and arriving at a mutually satisfactory solution.
Article 15
The investigation
1. Following the initiation of the proceeding, the Commission shall commence an investigation.
2. The Commission may request Member States to supply information and Member States shall take whatever steps are necessary in order to give effect to any such request. Where that information is of general interest or where its transmission was requested by a Member State, the Commission shall forward it to all Member States provided it is not confidential; if it is confidential the Commission shall forward a non-confidential summary.
3. In the event of an investigation restricted to an outermost region, the Commission may request the competent local authorities to supply the information referred to in paragraph 2 via the Member State concerned.
4. The investigation shall, whenever possible, be concluded within six months of the initiation of the investigation. In exceptional circumstances, that time limit may be extended by a further period of three months.
Article 16
Imposition of provisional safeguard measures
1. Provisional safeguard measures shall be applied in critical circumstances where a delay would cause damage which it would be difficult to repair, pursuant to a preliminary determination that circumstances set out in Article 12 as appropriate exist. The Commission shall take such provisional measures after consultation with Member States or, in cases of extreme urgency, after informing the Member States. In the latter case, consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.
2. In view of the particular situation of outermost regions and their vulnerability to any surge in imports, provisional safeguard measures shall be applied in proceedings that concern them where a preliminary determination has shown that imports have increased. In that case, the Commission shall inform Member States upon taking the measures and consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.
3. Where a Member State requests immediate intervention by the Commission and where the conditions in paragraph 1 or 2 are met, the Commission shall take a decision within five working days of receiving the request.
4. The Commission shall immediately inform the Council and the Member States of any decision taken under paragraphs 1, 2 and 3. The Council, acting by a qualified majority, may decide differently within one month of having been informed by the Commission pursuant to this paragraph.
5. Provisional measures may take the form of an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members, or tariff quotas.
6. Provisional measures shall not apply for more than 180 days. Where provisional measures are restricted to outermost regions, they may not apply for more than 200 days.
7. Should the provisional safeguard measures be repealed because the investigation shows that the conditions laid down in Articles 12 and 13 are not met, any duty collected as a result of those provisional measures shall be refunded automatically.
Article 17
Termination of investigation and proceeding without measures
Where bilateral safeguard measures are deemed unnecessary and there is no objection within the Advisory Committee referred to in Article 21, the investigation and proceeding shall be terminated by Commission decision. In all other cases, the Commission shall immediately submit to the Council a report on the results of the consultation, together with a proposal for a Council Regulation terminating the proceeding. The proceeding shall be deemed terminated if, within one month, the Council acting by qualified majority has not decided otherwise.
Article 18
Imposition of definitive measures
1. Where the facts as finally established show that the circumstances set out in Article 12, as appropriate, are met, the Commission shall request consultations with the region or state concerned meeting in the context of the appropriate institutional arrangement set up in the relevant agreements permitting a region or state to be included in Annex 1 with a view to seeking a mutually acceptable solution.
2. If the consultations referred to in paragraph 1 do not lead to a mutually satisfactory solution within thirty days of the matter's being referred to the region or state concerned, a decision to impose definitive bilateral safeguard measures shall be taken by the Commission, in consultation with Member States, within twenty working days of the end of the consultation period.
3. Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.
4. If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.
5. Definitive measures may take one of the following forms:
—
a suspension of the further reduction of the rate of import duty for the product concerned originating in the region or state concerned;
—
an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members;
—
a tariff quota.
6. No bilateral safeguard measure shall be applied on the same product from the same region or state less than one year after previous such measures have lapsed or been removed.
Article 19
Duration and review of safeguard measures
1. A safeguard measure shall remain in force only for such period of time as may be necessary to prevent or remedy the serious injury or disturbances. That period shall not exceed two years, unless it is extended under paragraph 2. Where the measure is restricted to one or several of the outermost region(s) of the Community, the period of application may not exceed four years.
2. The initial period of duration of a safeguard measure may exceptionally be extended provided it is determined that the safeguard measure continues to be necessary to prevent or remedy serious injury or disturbances.
3. Extensions shall be adopted in accordance with the procedures of this Regulation applying to investigations and using the same procedures as the initial measures.
The total duration of a safeguard measure may not exceed four years, including any provisional measure. In the case of a measure restricted to outermost regions, that limit shall be extended to eight years.
4. If the duration of a safeguard measure exceeds one year, it shall be progressively liberalised at regular intervals during its period of application, including any extension.
Consultations with the region or state concerned shall be held periodically in the relevant institutional bodies of the agreements, with a view to establishing a timetable for their abolition as soon as circumstances permit.
Article 20
Surveillance measures
1. Where the trend in imports of a product originating in an ACP State is such that they could cause one of the situations referred to in Article 12, imports of that product may be subject to prior Community surveillance.
2. The decision to impose surveillance shall be taken by the Commission.
Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.
If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter, the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.
3. Surveillance measures shall have a limited period of validity. Unless otherwise provided, they shall cease to be valid at the end of the second six-month period following the first six months after the measures were introduced.
4. Surveillance measures may be restricted to the territory of one or more Community outermost region(s) where necessary.
5. The decision to impose surveillance measures shall be communicated immediately to the appropriate institutional body set up in the relevant agreements permitting a region or state to be included in Annex I for information.
Article 21
Consultations
The competent consultative committee for the purposes of this Chapter shall be the Advisory Committee provided for in Article 4 of Council Regulation (EC) No 3285/94 of 22 December 1994 on the common rules for imports (15). In the case of products falling under CN code 1701, the competent committee shall be assisted by the committee established pursuant to Article 39 of Regulation (EC) No 318/2006.
Article 22
Exceptional measures with limited territorial application
Where it emerges that the conditions laid down for the adoption of bilateral safeguard measures are met in one or more Member States, the Commission may, after having examined alternative solutions, exceptionally, and in accordance with Article 134 of the Treaty, authorise the application of surveillance or safeguard measures restricted to the Member State or Member States concerned if it considers that such measures applied at that level are more appropriate than measures applied throughout the Community. Those measures must be strictly limited in time and must disrupt the operation of the internal market as little as possible.
CHAPTER V
PROCEDURAL PROVISIONS
Article 23
Adaptation to technical developments
This Regulation shall be amended in accordance with the procedure referred to in Article 24(3) in order to make any technical amendments required as a result of differences between this regulation and agreements signed with provisional application or concluded in accordance with Article 300 of the Treaty with the regions or states listed in Annex I.
Article 24
Committee
1. The Commission shall be assisted by the EPA Implementation Committee.
2. Where reference is made to this paragraph, Articles 3 and 7 of Decision 1999/468/EC shall apply.
3. Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply.
4. The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.
CHAPTER VI
FINAL PROVISIONS
Article 25
Amendments
Article 1(2) of Regulation (EC) No 1964/2005 shall be deleted.
Article 26
Repeal
Regulations (EC) No 2285/2002 and (EC) No 2286/2002 shall be repealed.
Article 27
Entry into force
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2008.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 December 2007.
For the Council
The President
F. NUNES CORREIA
(1) OJ L 317, 15.12.2000, p. 3. Agreement as amended by Agreement of 22 December 2005 (OJ L 209, 11.8.2005, p. 27).
(2) OJ L 311, 4.12.1999, p. 1. Agreement as amended by the Additional Protocol of 25 June 2005 (OJ L 68, 15.3.2005, p. 33).
(3) OJ L 169, 30.6.2005, p. 1. Regulation as last amended by Commission Regulation (EC) No 606/2007 (OJ L 141, 2.6.2007, p. 4).
(4) OJ L 82, 22.3.1997, p. 1. Regulation as amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).
(5) Council Decision 2007/627/EC of 28 September 2007 denouncing on behalf of the Community Protocol 3 on ACP sugar appearing in the ACP-EEC Convention of Lomé and the corresponding declarations annexed to that Convention, contained in Protocol 3 attached to Annex V to the ACP-EC Partnership Agreement, with respect to Barbados, Belize, the Republic of Congo, the Republic of Côte d'Ivoire, the Republic of the Fiji Islands, the Republic of Guyana, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Mozambique, the Federation of Saint Kitts and Nevis, the Republic of Suriname, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe (OJ L 255, 29.9.2007, p. 38).
(6) OJ L 184, 17.7.1999, p. 23. Decision as last amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).
(7) OJ L 348, 21.12.2002, p. 3.
(8) OJ L 348, 21.12.2002, p. 5.
(9) OJ L 316, 2.12.2005, p. 1.
(10) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).
(11) OJ L 270, 21.10.2003, p. 96. Regulation repealed as from 1 September 2008 by Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1).
(12) OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Regulation (EC) No 1260/2007 (OJ L 283, 27.10.2007, p. 1).
(13) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 214/2007 (OJ L 62, 1.3.2007, p. 6).
(14) OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).
(15) OJ L 349, 31.12.1994, p. 53. Regulation as last amended by Regulation (EC) No 2200/2004 (OJ L 374, 22.12.2004, p. 1).
ANNEX I
List of regions or states which have concluded negotiations within the meaning of Article 2(2)
ANTIGUA AND BARBUDA
THE COMMONWEALTH OF THE BAHAMAS
BARBADOS
BELIZE
THE REPUBLIC OF BOTSWANA
THE REPUBLIC OF BURUNDI
THE REPUBLIC OF CAMEROON
UNION OF THE COMOROS
THE REPUBLIC OF CÔTE D'IVOIRE
THE COMMONWEALTH OF DOMINICA
THE DOMINICAN REPUBLIC
THE REPUBLIC OF THE FIJI ISLANDS
THE REPUBLIC OF GHANA
GRENADA
THE COOPERATIVE REPUBLIC OF GUYANA
THE REPUBLIC OF HAITI
JAMAICA
THE REPUBLIC OF KENYA
THE KINGDOM OF LESOTHO
THE REPUBLIC OF MADAGASCAR
THE REPUBLIC OF MAURITIUS
THE REPUBLIC OF MOZAMBIQUE
THE REPUBLIC OF NAMIBIA
THE INDEPENDENT STATE OF PAPUA NEW GUINEA
THE REPUBLIC OF RWANDA
FEDERATION OF SAINT KITTS AND NEVIS
SAINT LUCIA
SAINT VINCENT AND THE GRENADINES
THE REPUBLIC OF SEYCHELLES
THE REPUBLIC OF SURINAME
THE KINGDOM OF SWAZILAND
THE UNITED REPUBLIC OF TANZANIA
THE REPUBLIC OF TRINIDAD AND TOBAGO
THE REPUBLIC OF UGANDA
THE REPUBLIC OF ZIMBABWE
ANNEX II
Rules of origin
CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION
TITLE I:
Articles
1.
TITLE II:
Articles
2.
3.
4.
5.
6.
7.
8.
9.
10.
TITLE III:
Articles
11.
12.
13.
TITLE IV:
Articles
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
TITLE V:
Articles
31.
32.
33.
34.
35.
36.
TITLE VI:
Articles
37.
TITLE VII:
Articles
38.
39.
INDEX
APPENDICES
APPENDIX 1:
APPENDIX 2:
APPENDIX 2A:
APPENDIX 3:
APPENDIX 4:
APPENDIX 5A:
APPENDIX 5B:
APPENDIX 6:
APPENDIX 7:
APPENDIX 8:
APPENDIX 9:
APPENDIX 10:
APPENDIX 11:
APPENDIX 12:
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Annex:
(a)
‘manufacture’ shall mean any kind of working or processing including assembly or specific operations;
(b)
‘material’ shall mean any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c)
‘product’ shall mean the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d)
‘goods’ shall mean both materials and products;
(e)
‘customs value’ shall mean 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’ shall mean the price paid for the product ex works to the manufacturer 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’ shall mean 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 territory concerned;
(h)
‘value of originating materials’ shall mean the value of such materials as defined in point (g) applied mutatis mutandis;
(i)
‘added value’ shall mean the ex-works price minus the customs value of materials imported into either the Community or the ACP States;
(j)
‘chapters’ and ‘headings’ shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Annex as ‘the Harmonised System’ or ‘HS’;
(k)
‘classified’ shall refer to the classification of a product or material under a particular heading;
(l)
‘consignment’ shall mean 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’ shall include territorial waters;
(n)
‘OCT’ shall mean the countries and territories mentioned in Appendix 12.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
1. For the purpose of the application of the provisions of this Regulation, the following products shall be considered as originating in the ACP States of Annex I, hereafter, for the purpose of this Annex, referred to as ‘ACP States’:
(a)
products wholly obtained in the ACP States within the meaning of Article 3 of this Annex;
(b)
products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of this Annex.
2. For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being one territory.
Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond that referred to in Article 5 of this Annex.
3. For products listed in Appendix 10 and in Appendix 11, paragraph 2 shall apply only after 1 October 2015 and only after 1 January 2010, respectively.
Article 3
Wholly obtained products
1. The following shall be considered as wholly obtained in the ACP States or in the Community:
(a)
mineral products extracted from their soil or from their seabed;
(b)
vegetable products harvested there;
(c)
live animals born and raised there;
(d)
products from live animals raised there;
(e)
(i)
products obtained by hunting or fishing conducted there;
(ii)
products of aquaculture, including mariculture, where the fish are born and raised there;
(f)
products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;
(g)
products made aboard their factory ships exclusively from products covered by point (f);
(h)
used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
(i)
waste and scrap resulting from manufacturing operations conducted there;
(j)
products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
(k)
goods produced there exclusively from the products specified in points (a) to (j).
2. The terms ‘their vessels’ and ‘their factory ships’ in points (f) and (g) of paragraph 1 shall apply only to vessels and factory ships:
(a)
which are registered in a Member State or in an ACP State;
(b)
which sail under the flag of a Member State or of an ACP State;
(c)
which meet one of the following conditions:
(i)
they are at least 50 % owned by nationals of the ACP State or of a Member State
or
(ii)
they are owned by companies;
—
which have their head offices and their main places of business in the ACP State or in a Member State; and
—
which are at least 50 % owned by the ACP State, public entities of that State or nationals of that country or of a Member State.
3. Notwithstanding paragraph 2, the Community shall, upon request by an ACP State, recognise vessels chartered or leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following conditions:
(a)
that the ACP State offered the Community the opportunity to negotiate a fisheries agreement and the Community did not accept that offer;
(b)
that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.
Article 4
Sufficiently worked or processed products
1. For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked or processed in the ACP States or in the Community, when the conditions set out in the list in Appendix 2 or, alternatively, in Appendix 2A are fulfilled. The conditions referred to above indicate, for all products covered by this Regulation, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, 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 given product may nevertheless be used, provided that:
(a)
their total value does not exceed 15 per cent of the ex-works price of the product;
(b)
none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph.
This paragraph shall not apply to products falling within chapters 50 to 63 of the Harmonised System.
3.
(a)
Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from non-originating materials of headings 0302 or 0303 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall indicate the development benefits to the fisheries sector in that State, and shall include the necessary information concerning the species concerned, the products to be manufactured and an indication of the respective quantities to be involved.
(b)
A report to the Community on the implementation of point (a) shall be drawn up by the Pacific ACP State no later than three years after the notification.
(c)
Point (a) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.
4. Paragraphs 1 to 3 shall apply except as provided in Article 5.
Article 5
Insufficient working or processing operations
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 4 are satisfied:
(a)
operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations;
(b)
simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
(c)
(i)
changes of packaging and breaking up and assembly of packages;
(ii)
simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
(d)
affixing marks, labels and other like distinguishing signs on products or their packaging;
(e)
simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
(f)
simple assembly of parts to constitute a complete product;
(g)
a combination of two or more of the operations specified in points (a) to (f);
(h)
slaughter of animals;
(i)
husking, partial or total bleaching, polishing and glazing of cereals and rice;
(j)
operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(k)
peeling, stoning and shelling of fruits, nuts and vegetables.
2. All the operations carried out in either the ACP States or the Community 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 6
Cumulation of origin
1. Materials originating in the Community or in the OCT shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5.
2. Working and processing carried out in the Community or in the OCT shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in the ACP States beyond that referred to in Article 5.
3. For the purpose of determining whether the products originate in the OCT, the provisions of this Annex shall apply mutatis mutandis.
4. For products listed in Appendix 10 and in Appendix 11, the provisions of this Article shall apply only after 1 October 2015 and only after 1 January 2010 respectively.
5. Subject to the provisions of paragraphs 6, 7, 8 and 11, materials originating in South Africa shall be considered as originating in the ACP States when incorporated into a product obtained there provided they have undergone working or processing beyond that referred to in Article 5. It shall not be necessary for such materials to have undergone sufficient working or processing.
6. Products which have acquired originating status by virtue of paragraph 5 shall continue to be considered as products originating in the ACP States only when the value added there exceeds the value of the materials used that originate in South Africa. If that is not so, the products concerned shall be considered as originating in South Africa. In the allocation of origin, no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing in the ACP States.
7. The cumulation provided for in paragraph 5 shall not apply to the products listed in Appendices 7, 10 and 11.
8. The cumulation provided for in paragraph 5 shall apply to the products listed in Appendix 8 only when the tariffs on those products in the framework of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa have been eliminated. The Commission shall publish the date on which the conditions of this paragraph have been fulfilled in the Official Journal of the European Union (C series).
9. Without prejudice to paragraphs 7 and 8, working and processing carried out in South Africa shall be considered as having been carried out in another Member State of the South African Customs Union (SACU), being an ACP State, when the materials undergo subsequent working or processing in that other Member State of the SACU.
10. Without prejudice to paragraphs 7 and 8 and at the request of the ACP States, working and processing carried out in South Africa shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in an ACP State within the context of a regional economic integration agreement.
11. The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.
12. The cumulation provided for in paragraph 5 may be applied only where the South African materials used have acquired the status of originating products through the application of rules of origin identical to those set out in this Annex. The cumulation provided for in paragraph 9 and 10 may be applied only through the application of rules of origin identical to those set out in this Annex.
13. At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided that:
—
the working or processing carried out in the ACP State exceeds the operations listed in Article 5;
—
the ACP States, the Community and the other countries concerned have concluded an agreement on adequate administrative procedures which will ensure correct implementation of this paragraph.
This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16 and to rice products of HS Code 1006.
For the purpose of determining whether products originate in a neighbouring developing country, the provisions of this Annex shall apply.
The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92. Such decisions shall also identify the products for which cumulation provided for under this paragraph may not be permitted.
Article 7
Unit of qualification
1. The unit of qualification for the application of this Annex shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly:
(a)
when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole shall constitute the unit of qualification;
(b)
when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product shall be taken individually when this Annex is applied.
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 8
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 9
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the 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 10
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 11
Principle of territoriality
1. The conditions set out in Title II of this Annex relating to the acquisition of originating status must be fulfilled without interruption in the ACP States, save as provided in Article 6.
2. If originating goods exported from the ACP States, the Community or the OCT to another country are returned, except insofar as provided in Article 6, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a)
the goods returned are the same goods 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.
Article 12
Direct transport
1. The preferential treatment provided for in this Regulation shall apply only to products that satisfy the requirements of this Annex and are transported directly between the territory of the ACP States, of the Community, of the OCT or of South Africa for the purposes of Article 6 without entering any other territory. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment 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 an ACP State or of the Community.
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 those, any substantiating documents.
Article 13
Exhibitions
1. Originating products sent from an ACP State for exhibition in a country other than those referred to in Article 6 and sold after the exhibition for importation into the Community shall benefit on importation from the provisions of this Regulation provided it is shown to the satisfaction of the customs authorities that:
(a)
an exporter has consigned those products from an ACP State to the country in which the exhibition is held and has exhibited them there;
(b)
the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c)
the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d)
the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A proof of origin shall be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control.
TITLE IV
PROOF OF ORIGIN
Article 14
General requirements
1. Products originating in the ACP States shall, on importation into the Community, benefit from the provisions of this Regulation upon submission of either:
(a)
a movement certificate EUR.1, a specimen of which is given in Appendix 3; or
(b)
in the cases specified in Article 19(1), a declaration, the text of which appears in Appendix 4, 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 (hereinafter referred to as the ‘invoice declaration’).
2. Notwithstanding paragraph 1, originating products within the meaning of this Annex shall, in the cases specified in Article 25, benefit from the provisions of this Regulation without its being necessary to submit any of the documents referred to above.
Article 15
Procedure for the issue of a movement certificate EUR.1
1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
2. For that purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which are given in Appendix 3. Those forms shall be completed in accordance with the provisions of this Annex. If they are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for that purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 shall at any time, at the request of the customs authorities of the exporting ACP State where the movement certificate EUR.1 is issued, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
4. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annex. For that purpose they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities 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 16
Movement certificates EUR.1 issued retrospectively
1. Notwithstanding Article 15(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 purposes the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3. The customs authorities may issue a movement certificate EUR.1 retrospectively 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 shall be endorsed with the following phrase:
‘ISSUED RETROSPECTIVELY’
5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Article 17
Issue of a duplicate movement certificate EUR.1
1. In the event of the 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 shall be endorsed with the following word:
‘DUPLICATE’
3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 18
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 an ACP State or in the Community, 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 those products elsewhere within the ACP States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under the control of which the products are placed.
Article 19
Conditions for making out an invoice declaration
1. An invoice declaration as referred to in Article 14(1)(b) may be made out:
(a)
by an approved exporter within the meaning of Article 20, or
(b)
by any exporter for any consignment consisting of one or more packages containing originating products total value of which does not exceed EUR 6 000.
2. An invoice declaration may be made out if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
3. The exporter making out an invoice declaration shall at any time, at the request of the customs authorities of the exporting country, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
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 Appendix 4 using one of the linguistic versions set out in that Appendix 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 20 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 20
Approved exporter
1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the provisions of this Regulation to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as fulfilment of the other requirements of this Annex.
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, does not fulfil the conditions referred to in paragraph 2 or otherwise makes incorrect use of the authorisation.
Article 21
Validity of proof of origin
1. A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within that 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 late presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the final date.
Article 22
Transit procedure
When the products enter an ACP State other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:
—
the word ‘transit’,
—
the name of the country of transit,
—
the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31, and
—
the date of the endorsements.
Article 23
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. Those 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 application of the provisions of this Regulation.
Article 24
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 25
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 Annex and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that 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 those products may 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 26
Information procedure for cumulation purposes
1. When Articles 2(2) and 6(1) are applied, evidence of the originating status within the meaning of this Annex of the materials coming from the other ACP States, the Community or the OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which is given in Appendix 5A, given by the exporter in the State or OCT from which the materials came.
2. When Articles 2(2), 6(2) and 6(9) are applied, evidence of the working or processing carried out in other ACP States, the Community, the OCT or South Africa shall be given by the supplier's declaration, a specimen of which appears in Appendix 5B, given by the exporter in the State or OCT from which the materials came.
3. A separate supplier's declaration shall be given by the supplier for each consignment of material on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.
4. The supplier's declaration may be made out on a pre-printed form.
5. The suppliers' declarations shall be signed in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are drawn up. Those customs authorities may lay down conditions for the implementation of this paragraph.
6. The supplier's declarations shall be submitted to the competent customs office in the exporting ACP State that has been requested to issue the movement certificate EUR.1.
7. Suppliers' declarations made and information certificates issued before the date of entry into force of this Regulation in accordance with Article 26 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement shall remain valid.
Article 27
Supporting documents
The documents referred to in Articles 15(3) and 19(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 an ACP State or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex may consist inter alia of the following:
(a)
direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained, for example, in his accounts or internal bookkeeping;
(b)
documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries referred to in Article 6 where those documents are used in accordance with domestic law;
(c)
documents proving the working or processing of materials in the ACP States, in the Community or in the OCT, issued or made out in an ACP State, in the Community or in an OCT, where those documents are used in accordance with domestic law;
(d)
movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries referred to in Article 6 and in accordance with this Annex.
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 the documents referred to in Article 15(3) for at least three years.
2. The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents referred to in Article 19(3) for at least three years.
3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep the application form referred to in Article 15(2) for at least three years.
4. The customs authorities of the importing country shall keep the movement certificates EUR.1 and the invoice declarations submitted to them for at least three years.
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 that document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in that document.
Article 30
Amounts expressed in euro
1. For purposes of the application of Article 19(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ACP State, of the Member States and of the other countries or territories referred to in Article 6 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 19(1)(b) or Article 25(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 on the first working day of October. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion of an amount expressed in euro into its national currency. 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, before 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 Commission. When carrying out that review, the Commission shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
TITLE V
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 31
Mutual assistance
1. The ACP States shall send the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and invoice declarations.
Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.
The Commission shall send that information to the customs authorities of the Member States.
2. In order to ensure the proper application of this Annex, the Community, the OCT and the ACP States shall assist each other, through the competent customs administrations, in checking the authenticity of movement certificates EUR.1, invoice declarations or supplier's declarations and the correctness of the information given in those documents.
The authorities consulted shall provide the relevant information concerning the conditions under which a product has been made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States, Member States and OCT concerned.
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 Annex.
2. For the purposes of implementing 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 copies of those 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 or origin is incorrect shall be forwarded in support of the request for verification.
3. Verification shall be carried out by the customs authorities of the exporting country. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4. If the customs authorities of the importing 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 verification shall be informed of the results of that verification as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the ACP States or in one of the countries referred to in Article 6 and fulfil the other requirements of this Annex.
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.
7. Where the verification procedure or any other information available appears to indicate that the provisions of this Annex are being contravened, appropriate enquires shall be carried out with due urgency to identify and prevent such contraventions.
Article 33
Verification of suppliers' declarations
1. Verification of suppliers' declaration may be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.
2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which is given in Appendix 6. Alternatively, the customs authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.
A copy of the information certificate shall be preserved by the office which has issued it for at least three years.
3. The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results shall be such as to indicate positively whether the declaration concerning the status of the materials is correct.
4. For the purpose of verification, suppliers shall keep a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials for not less than three years.
5. The customs authorities in the State where the supplier's declaration is drawn up shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier's declaration.
6. Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.
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 preferential treatment for products.
Article 35
Free zones
1. All necessary steps shall be taken to ensure that products traded under cover of a proof of origin or a supplier's declaration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of exemption from the provisions of paragraph 1, when originating products 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 EUR.1 certificate at the exporter's request provided that the treatment or processing undergone complies with the provisions of this Annex.
Article 36
Derogations
1. On its own initiative or in response to a request from a beneficiary country the Commission may grant a beneficiary country a temporary derogation from the provisions of this Annex where:
(a)
internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin laid down in this Annex where it could do so previously, or
(b)
it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.
2. Such a temporary derogation shall be limited to the duration of the effect of the internal or external factors giving rise to it or the length of time needed for the beneficiary country to achieve compliance with the rules.
3. A request for derogation shall be made in writing to the Commission. It shall state the reasons as indicated in paragraph 1 why a derogation is required and shall include appropriate supporting documents.
4. Measures under this article shall be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.
The Community shall respond positively to all requests by ACP States which are duly justified in accordance with this Article and which cannot cause serious injury to an established Community industry.
TITLE VI
CEUTA AND MELILLA
Article 37
Special conditions
1. The term ‘Community’ used in this Annex shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ shall not cover products originating in Ceuta and Melilla.
2. The provisions of this Annex shall apply mutatis mutandis in determining whether products may be deemed as originating in the ACP States when imported into Ceuta and Melilla.
3. Where products wholly obtained in Ceuta, Melilla or the Community undergo working and processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.
4. When materials undergo further working or processing in the ACP States working or processing carried out in Ceuta, Melilla or the Community shall be considered as having been carried out in the ACP States.
5. For the purpose of implementation of paragraphs 3 and 4 of this Article, the insufficient operations listed in Article 5 shall not be considered as working or processing.
6. Ceuta and Melilla shall be considered as a single territory.
TITLE VII
TRANSITIONAL AND FINAL PROVISIONS
Article 38
Transitional provision for goods in transit or storage
1. The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I accompanied by movement certificates EUR.1 issued in accordance with Article 15 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement within ten months of the date of entry into force of this Regulation.
2. The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I which comply with the provisions of this Annex and which on the date of entry into force of this Regulation are either in transit or are in the Community in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten months of that date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with the provisions of Article 12 of this Annex.
Article 39
Appendices
The Appendices to this Annex shall form an integral part thereof.
Appendix 1
Introductory notes to the list in this Annex
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 4 of this Annex.
Note 2:
1. First two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 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 columns 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
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 columns 3 or 4.
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 has to be applied.
Note 3:
1. The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ACP States.
Example:
An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No 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 No 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.
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. This 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. Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also 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 No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and those 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.
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 6.3 below in relation to textiles).
Example:
The rule for prepared foods of heading No 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.
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 highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
Note 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 that have been carded, combed or otherwise processed but not spun.
2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
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. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
Note 5:
1. Where for a given product in the list a 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, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
2. However, the tolerance mentioned in Note 5.1 may only be applied 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 baste 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 polyphenylene sulphide,
—
synthetic man-made staple fibres of polyvinyl 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 No 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 No 5605.
Example:
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.
Example:
A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 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 that 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 their total weight does not exceed 10 per cent of the weight of the fabric.
Example:
Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being 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 No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
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 per cent in respect of this yarn.
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 an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.
Note 6:
1. In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.
Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not being regarded as trimmings or accessories.
2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
3. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3.
For example (1), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
1. For the purposes of heading Nos 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 (2);
(c)
Cracking;
(d)
Reforming;
(e)
Extraction by means of selective solvents;
(f)
The process comprising all 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.
2. For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:
(a)
Vacuum distillation;
(b)
Redistillation by a very thorough fractionation process (2);
(c)
Cracking;
(d)
Reforming;
(e)
Extraction by means of selective solvents;
(f)
The process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g)
Polymerisation;
(h)
Alkylation;
(i)
Isomerisation;
(j)
In respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
(k)
In respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
(l)
In respect of heavy oils falling within heading No 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 No ex 2710 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(m)
In respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;
(n)
In respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
3. For the purposes of heading Nos 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, any combination of these operations or like operations do not confer origin.
(1) This example is given for the purpose of explanation only. It is not legally binding.
(2) See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
Appendix 2
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 this Regulation. It is therefore necessary to consult the other parts of this Regulation.
HS heading No
Description of product
Working or processing carried out on non-originating materials that confers originating status
(1)
(2)
(3) or (4)
Chapter 01
Live animals
All the animals of Chapter 1 used must be wholly obtained
Chapter 02
Meat and edible meat offal
Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
ex Chapter 03
Fish and crustaceans, molluscs and other aquatic invertebrates, except for:
Manufacture in which all the materials of Chapter 3 used must be wholly obtained
0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen
Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
ex 0306
Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
ex 0307
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
ex Chapter 04
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 4 used must be wholly obtained
0403
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
Manufacture in which:
—
all the materials of Chapter 4 used must be wholly obtained;
—
any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 05
Products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 5 used must be wholly obtained
ex 0502
Prepared pigs', hogs' or boars' bristles and hair
Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Manufacture in which:
—
all the materials of Chapter 6 used must be wholly obtained;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 07
Edible vegetables and certain roots and tubers
Manufacture in which all the materials of Chapter 7 used must be wholly obtained
Chapter 08
Edible fruit and nuts; peel of citrus fruits or melons
Manufacture in which:
—
all the fruit and nuts used must be wholly obtained;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
ex Chapter 09
Coffee, tea, maté and spices; except for:
Manufacture in which all the materials of Chapter 9 used must be wholly obtained
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Manufacture from materials of any heading
0902
Tea, whether or not flavoured
Manufacture from materials of any heading
ex 0910
Mixtures of spices
Manufacture from materials of any heading
Chapter 10
Cereals
Manufacture in which all the materials of Chapter 10 used must be wholly obtained
ex Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained
ex 1106
Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
Drying and milling of leguminous vegetables of heading No 0708
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture in which all the materials of Chapter 12 used must be wholly obtained
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of any materials of heading No 1301 used may 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 mucilage's and thickeners, whether or not modified, derived from vegetable products:
–
Mucilage's and thickeners, modified, derived from vegetable products
Manufacture from non-modified mucilage's and thickeners
–
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
1501
Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
–
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
–
Other
Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207
1502
Fats of bovine animals, sheep or goats, other than those of heading No 1503
–
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
–
Other
Manufacture in which all the materials of Chapter 2 used must be 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 No 1504
–
Other
Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading No 1505
1506
Other animals 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 No 1506
–
Other
Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1507 to
1515
Vegetable oils and their fractions:
–
Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture in which all the materials used are classified within a heading other than that of the product
–
Solid fractions, except for that of jojoba oil
Manufacture from other materials of heading Nos 1507 to 1515
–
Other
Manufacture in which all the vegetable materials used must be wholly obtained
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared
Manufacture in which:
—
all the materials of Chapter 2 used must be wholly obtained;
—
all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
1517
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516
Manufacture in which:
—
all the materials of Chapters 2 and 4 used must be wholly obtained;
—
all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
ex Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
Manufacture from animals of Chapter 1.
1604 and
1605
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
ex Chapter 17
Sugars and sugar confectionery; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 1701
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
–
Chemically pure maltose and fructose
Manufacture from materials of any heading including other materials of heading No 1702
–
Other sugars in solid form, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
–
Other
Manufacture in which all the materials used must already be originating
ex 1703
Molasses resulting from the extraction or refining of sugar, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704
Sugar confectionery (including white chocolate), not containing cocoa
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
Chapter 18
Cocoa and cocoa preparations
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901
Malt extract; food preparations of flour, 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 heading Nos 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 in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
–
Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
–
Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:
—
all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;
—
all the materials of Chapters 2 and 3 used must be wholly obtained
1903
Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Manufacture from materials of any heading except potato starch of heading No 1108
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
Manufacture:
—
from materials not classified within heading No 1806;
—
in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained (1);
—
in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture from materials of any heading except those of Chapter 11
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants; except for:
Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
ex 2001
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2004 and
ex 2005
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the materials used are classified within a heading other than that of the product
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2008
–
Nuts, not containing added sugar or spirit
Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
–
Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
Manufacture in which all the materials used are classified within a heading other than that of the product
–
Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 21
Miscellaneous edible preparations; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
2101
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
all the chicory used must be wholly obtained
2103
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
–
Sauces and preparations therefore; mixed condiments and mixed seasonings
Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
–
Mustard flour and meal and prepared mustard
Manufacture from materials of any heading
ex 2104
Soups and broths and preparations therefore
Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
2106
Food preparations not elsewhere specified or included
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 22
Beverages, spirits and vinegar; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
all the grapes or any material derived from grapes used must be wholly obtained
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;
—
any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
Manufacture:
—
sing materials not classified in headings 2207 or 2208,
—
in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages
Manufacture:
—
from materials not classified within heading Nos 2207 or 2208,
—
in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
ex Chapter 23
Residues and waste from the food industries; prepared animal fodder; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2301
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 2303
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
Manufacture in which all the maize used must be wholly obtained
ex 2306
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
Manufacture in which all the olives used must be wholly obtained
2309
Preparations of a kind used in animal feeding
Manufacture in which:
—
all the cereals, sugar or molasses, meat or milk used must already be originating;
—
all the materials of Chapter 3 used must be wholly obtained
ex Chapter 24
Tobacco and manufactured tobacco substitutes; except for:
Manufacture in which all the materials of Chapter 24 used must be wholly obtained
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2504
Natural crystalline graphite, with enriched carbon content, purified and ground
Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515
Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex 2516
Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518
Calcined dolomite
Calcinations of dolomite not calcined
ex 2519
Crushed natural magnesium carbonate (magnetite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
Manufacture in which all the materials used is classified within a heading other than that of the product. However, natural magnesium carbonate (magnetite) may be used
ex 2520
Plasters specially prepared for dentistry
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2524
Natural asbestos fibres
Manufacture from asbestos concentrate
ex 2525
Mica powder
Grinding of mica or mica waste
ex 2530
Earth colours, calcined or powdered
Calcinations or grinding of earth colours
Chapter 26
Ores, slag and ash
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2707
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex 2709
Crude oils obtained from bituminous minerals
Destructive distillation of bituminous materials
2710
Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
Operations of refining and/or one or more specific process(es) (3)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2711
Petroleum gases and other gaseous hydrocarbons
Operations of refining and/or one or more specific process(es) (3)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2712
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
Operations of refining and/or one or more specific process(es) (3)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2805
‘Mischmetall’
Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2833
Aluminium sulphate
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2840
Sodium perborate
Manufacture from disodium tetraborate pentahydrate
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 29
Organic chemicals; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product
ex 2905
Metal alcoholates of alcohols of this heading and of ethanol
Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2915
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2932
–
Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2934
Nucleic acids and their salts; other heterocyclic compounds
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 30
Pharmaceutical products; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
–
Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packing's for retail sale
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
–
Other:
– –
human blood
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
– –
animal blood prepared for therapeutic or prophylactic uses
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
– –
blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
– –
haemoglobin, blood globulins and serum globulins
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
3003 and
3004
Medicaments (excluding goods of heading No 3002, 3005 or 3006):
–
Obtained from amikacin of heading No 2941
Manufacture in which all the materials used is classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
–
Other
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 31
Fertilisers; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
—
sodium nitrate
—
calcium cyanamide
—
potassium sulphate
—
magnesium potassium sulphate
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3201
Tannins and their salts, ethers, esters and other derivatives
Manufacture from tanning extracts of vegetable origin
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (4)
Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Manufacture from materials of any heading, including materials of a different ‘group’ (5) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3403
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
Operations of refining and/or one or more specific process(es) (2)
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
3404
Artificial waxes and prepared waxes:
–
With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
–
Other
Manufacture from materials of any heading, except:
—
hydrogenated oils having the character of waxes of heading No 1516;
—
fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
—
materials of heading No 3404
However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 35
Albuminoidal substances; modified starches; glues; enzymes; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
–
Starch ethers and esters
Manufacture from materials of any heading, including other materials of heading No 3505
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture from materials of any heading, except those of heading No 1108
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3507
Prepared enzymes not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 37
Photographic or cinematographic goods; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
–
Instant print film for colour photography, in packs
Manufacture in which all the materials used is classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3704
Photographic plates, film paper, paperboard and textiles, exposed but not developed
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 38
Miscellaneous chemical products; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3801
–
Colloidal graphite in suspension in oil and semi colloidal graphite; carbonaceous pastes for electrodes
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
–
Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3803
Refined tall oil
Refining of crude tall oil
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3805
Spirits of sulphate turpentine, purified
Purification by distillation or refining of raw spirits of sulphate turpentine
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3806
Ester gums
Manufacture from resin acids
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3807
Wood pitch (wood tar pitch)
Distillation of wood tar
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packing's for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
3809
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordant's), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
3810
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
–
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the ex-works price of the product
–
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3812
Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3820
Anti-freezing preparations and prepared de-icing fluids
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3822
Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
–
Industrial monocarboxylic fatty acids, acid oils from refining
Manufacture in which all the materials used are classified within a heading other than that of the product
–
Industrial fatty alcohols
Manufacture from materials of any heading including other materials of heading No 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; residual products of the chemical or allied industries, not elsewhere specified or included:
–
The following of this heading:
– –
Prepared binders for foundry moulds or cores based on natural resinous products
– –
Naphthenic acids, their water insoluble salts and their esters
– –
Sorbitol other than that of heading No 2905
– –
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamine's; 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 gelatine, whether or not on a paper or textile backing
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3901 to
3915
Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:
–
Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product;
—
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
–
Other
Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3907
–
Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (6)
–
Polyester
Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
3912
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
3916 to
3921
Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
–
Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
–
Other:
– –
Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product;
—
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
– –
Other
Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3916 and
ex 3917
Profile shapes and tubes
Manufacture in which:
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product;
—
the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3920
–
Ionomer sheet or film
Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
–
Sheets of regenerated cellulose, polyamides or polyethylene
Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
ex 3921
Foils of plastic, metallised
Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (7)
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3922 to
3926
Articles of plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 40
Rubber and articles thereof; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4001
Laminated slabs of crepe rubber for shoes
Lamination of sheets of natural rubber
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:
–
Retreaded pneumatic, solid or cushion tyres, of rubber
Retreading of used tyres
–
Other
Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex 4017
Articles of hard rubber
Manufacture from hard rubber
ex Chapter 41
Raw hides and skins (other than furskins) and leather; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4102
Raw skins of sheep or lambs, without wool on
Removal of wool from sheep or lamb skins, with wool on
4104 to
4107
Leather, without hair or wool, other than leather of heading Nos 4108 or 4109
Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified within a heading other than that of the product
4109
Patent leather and patent laminated leather; metallised leather
Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
Chapter 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 43
Furskins and artificial fur; manufactures thereof; except for:
Manufacture in which all the materials used are classified within a heading other than 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 accessories and other articles of furskin
Manufacture from non-assembled tanned or dressed furskins of heading No 4302
ex Chapter 44
Wood and articles of wood; wood charcoal; except for:
Manufacture in which all the materials used are classified within a heading other than 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, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
Planning, sanding or finger-jointing
ex 4408
Veneer sheets and sheets 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 finger-jointed
Splicing, planning, sanding or finger-jointing
ex 4409
Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
–
Sanded or finger-jointed
Sanding or finger-jointing
–
Beadings and mouldings
Beading or moulding
ex 4410 to
ex 4413
Beadings and mouldings, including moulded skirting and other moulded boards
Beading or moulding
ex 4415
Packing cases, boxes, crates, drums and similar packing's, of wood
Manufacture from boards not cut to size
ex 4416
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418
–
Builders' joinery and carpentry of wood
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
–
Beadings and mouldings
Beading or moulding
ex 4421
Match splints; wooden pegs or pins for footwear
Manufacture from wood of any heading except drawn wood of heading No 4409
ex Chapter 45
Cork and articles of cork; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
4503
Articles of natural cork
Manufacture from cork of heading No 4501
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork
Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4811
Paper and paperboard, ruled, lined or squared only
Manufacture from paper-making materials of Chapter 47
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
Manufacture from paper-making materials of Chapter 47
4817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Manufacturing in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4818
Toilet paper
Manufacture from paper-making materials of Chapter 47
ex 4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4820
Letter pads
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
Manufacture from paper-making materials of Chapter 47
ex Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Manufacture from materials not classified within heading Nos 4909 or 4911
4910
Calendars of any kind, printed, including calendar blocks:
–
Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
–
Other
Manufacture from materials not classified in heading Nos 4909 or 4911
ex Chapter 50
Silk; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 5003
Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed
Carding or combing of silk waste
5004 to
ex 5006
Silk yarn and yarn spun from silk waste
Manufacture from (8):
—
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:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
5106 to
5110
Yarn of wool, of fine or coarse animal hair or of horsehair
Manufacture from (8):
—
raw silk or silk waste carded or combed or otherwise prepared for spinning,
—
natural fibres not carded or combed or otherwise prepared for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5111 to
5113
Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 52
Cotton; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
5204 to
5207
Yarn and thread of cotton
Manufacture from (8):
—
raw silk or silk waste carded or combed or otherwise prepared for spinning,
—
natural fibres not carded or combed or otherwise prepared for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5208 to 5212
Woven fabrics of cotton:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
5306 to
5308
Yarn of other vegetable textile fibres; paper yarn
Manufacture from (8):
—
raw silk or silk waste carded or combed or otherwise prepared for spinning,
—
natural fibres not carded or combed or otherwise prepared for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5309 to
5311
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5401 to
5406
Yarn, monofilament and thread of man-made filaments
Manufacture from (8):
—
raw silk or silk waste carded or combed or otherwise prepared for spinning,
—
natural fibres not carded or combed or otherwise prepared for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5407 and
5408
Woven fabrics of man-made filament yarn:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5501 to
5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
5508 to
5511
Yarn and sewing thread of man-made staple fibres
Manufacture from (8):
—
raw silk or silk waste carded or combed or otherwise prepared for spinning,
—
natural fibres not carded or combed or otherwise prepared for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5512 to
5516
Woven fabrics of man-made staple fibres:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
Manufacture from (8):
—
coir yarn,
—
natural fibres,
—
chemical materials or textile pulp, or
—
paper making materials
5602
Felt, whether or not impregnated, coated, covered or laminated:
–
Needle loom felt
Manufacture from (8):
—
natural fibres,
—
chemical materials or textile pulp
–
Other
Manufacture from (8):
—
natural fibres,
—
man-made staple fibres, or
—
chemical materials or textile pulp
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
–
Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
–
Other
Manufacture from (8):
—
natural fibres not carded or combed or otherwise processed for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
Manufacture from (8):
—
natural fibres,
—
man-made staple fibres not carded or combed or otherwise processed for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
5606
Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn
Manufacture from (8):
—
natural fibres,
—
man-made staple fibres not carded or combed or otherwise processed for spinning,
—
chemical materials or textile pulp, or
—
paper-making materials
Chapter 57
Carpets and other textile floor coverings:
–
Of needle loom felt
Manufacture from (8):
—
natural fibres, or
—
chemical materials or textile pulp
However jute fabric may be used as backing
–
Of other felt
Manufacture from (8):
—
natural fibres not carded or combed or otherwise processed for spinning, or
—
chemical materials or textile pulp
–
Other
Manufacture from yarn (8).
However jute fabric may be used as backing
ex Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
Manufacture from yarn (8)
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5805
Hand-woven tapestries of the types gobelins, Flanders, aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
Manufacture in which all the materials used are classified within a heading other than that of the product
5810
Embroidery in the piece, in strips or in motifs
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
Manufacture from yarn
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
Manufacture from yarn
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
Manufacture from yarn
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Manufacture from yarn (8)
5905
Textile wall coverings:
Manufacture from yarn
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where 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 No 5902:
Manufacture from yarn
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
Manufacture from yarn
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where 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 therefore, whether or not impregnated:
–
Incandescent gas mantles, impregnated
Manufacture from tubular knitted gas mantle fabric
–
Other
Manufacture in which all the materials used are classified within a heading other than that of the product
5909 to
5911
Textile articles of a kind suitable for industrial use:
–
Polishing discs or rings other than of felt of heading No 5911
Manufacture from yarn or waste fabrics or rags of heading No 6310
–
Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911
Manufacture from yarn (8):
–
Other
Manufacture from yarn (8):
Chapter 60
Knitted or crocheted fabrics
Manufacture from yarn (8):
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted:
–
Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Manufacture from fabric
–
Other
Manufacture from yarn (8):
ex Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted; except for:
Manufacture from fabric
6213 and
6214
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
–
Embroidered
Manufacture from yarn (8) (9)
Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)
–
Other
Manufacture from yarn (8) (9)
Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 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 No 6212:
–
Embroidered
Manufacture from yarn (8)
Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)
–
Fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn (8)
Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)
–
Interlinings for collars and cuffs, cut out
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 63
Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
6301 to
6304
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
–
Of felt, of non-wovens
Manufacture from (8):
—
fibres, or
—
chemical materials or textile pulp
–
Other:
– –
Embroidered
Manufacture from yarn (9) (10)
Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
– –
Other
Manufacture from yarn (8) (9)
6305
Sacks and bags, of a kind used for the packing of goods
Manufacture from yarn (8):
6306
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or land craft; camping goods:
Manufacture from fabric
6307
Other made-up articles, including dress patterns
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set
ex Chapter 64
Footwear, gaiters and the like; except for:
Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 65
Headgear and parts thereof, except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
6503
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
Manufacture from yarn or textile fibres (9)
6505
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
Manufacture from yarn or textile fibres (9)
ex Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 6803
Articles of slate or of agglomerated slate
Manufacture from worked slate
ex 6812
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
Manufacture from materials of any heading
ex 6814
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69
Ceramic products
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 70
Glass and glassware; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7003,
ex 7004 and
ex 7005
Glass with a non-reflecting layer
Manufacture from materials of heading No 7001
7006
Glass of heading No 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
–
glass plate substrate coated with dielectric thin film, semi conductor grade, in accordance with SEMII standards (11)
Manufacture from non-coated glass plate substrate of heading No 7006
–
other
Manufacture from materials of heading No 7001
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Manufacture from materials of heading No 7001
7008
Multiple-walled insulating units of glass
Manufacture from materials of heading No 7001
7009
Glass mirrors, whether or not framed, including rear-view mirrors
Manufacture from materials of heading No 7001
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
or
Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware 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 Chapter 71
Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7101
Natural or cultured pearls, graded and temporarily strung for convenience of transport
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 7102,
ex 7103 and
ex 7104
Worked precious or semi precious stones (natural, synthetic or reconstructed)
Manufacture from unworked precious or semi precious stones
7106,
7108 and
7110
Precious metals:
–
Unwrought
Manufacture from materials not classified within heading No 7106, 7108 or 7110
or
Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110
or
Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals
–
Semi-manufactured or in powder form
Manufacture from unwrought precious metals
ex 7107,
ex 7109 and
ex 7111
Metals clad with precious metals, semi manufactured
Manufacture from metals clad with precious metals, unwrought
7116
Articles of natural or cultured pearls, precious or semi precious stones (natural, synthetic or reconstructed)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7117
Imitation jewellery
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 72
Iron and steel; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
7207
Semi-finished products of iron or non-alloy steel
Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205
7208 to
7216
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots or other primary forms of heading No 7206
7217
Wire of iron or non-alloy steel
Manufacture from semi finished materials of heading No 7207
ex 7218,
7219 to
7222
Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other primary forms of heading No 7218
7223
Wire of stainless steel
Manufacture from semi finished materials of heading No 7218
ex 7224,
7225 to
7228
Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224
7229
Wire of other alloy steel
Manufacture from semi finished materials of heading No 7224
ex Chapter 73
Articles of iron or steel; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7301
Sheet piling
Manufacture from materials of heading No 7206
7302
Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
Manufacture from materials of heading No 7206
7304,
7305 and
7306
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
Manufacture from materials of heading No 7206, 7207, 7218 or 7224
ex 7307
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product
7308
Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex 7315
Skid chain
Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
ex Chapter 74
Copper and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7401
Copper mattes; cement copper (precipitated copper)
Manufacture in which all the materials used are classified within a heading other than that of the product
7402
Unrefined copper; copper anodes for electrolytic refining
Manufacture in which all the materials used are classified within a heading other than that of the product
7403
Refined copper and copper alloys, unwrought:
–
Refined copper
Manufacture in which all the materials used are classified within a heading other than that of the product
–
Copper alloys and refined copper containing other elements
Manufacture from refined copper, unwrought, or waste and scrap of copper
7404
Copper waste and scrap
Manufacture in which all the materials used are classified within a heading other than that of the product
7405
Master alloys of copper
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 75
Nickel and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7501 to
7503
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 76
Aluminium and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7601
Unwrought aluminium
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product; and
—
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 in which all the materials used are classified within a heading other than that of the product
ex 7616
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;
—
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 HS
ex Chapter 78
Lead and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
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 in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
7802
Lead waste and scrap
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 79
Zinc and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7901
Unwrought zinc
Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
7902
Zinc waste and scrap
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 80
Tin and articles thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
8001
Unwrought tin
Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
8002 and
8007
Tin waste and scrap; other articles of tin
Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 81
Other base metals; cermets; articles thereof:
–
Other base metals, wrought; articles thereof
Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
–
Other
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
8206
Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale
Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
8208
Knives and cutting blades, for machines or for mechanical appliances
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
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 or not (including pruning knives), other than knives of heading No 8208
Manufacture in which all the materials used is classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Manufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Manufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used
ex Chapter 83
Miscellaneous articles of base metal; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 8302
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 8306
Statuettes and other ornaments, of base metal
Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product
ex Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8401
Nuclear fuel elements
Manufacture in which all the materials used are classified within a heading other than that of the product (12)
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final product
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8403 and
ex 8404
Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers
Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8406
Steam turbines and other vapour turbines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408
Compression-ignition internal combustion piston engines (diesel or semi diesel engines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8409
Parts suitable for use solely or principally with the engines of heading No 8407 or 8408
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8411
Turbo-jets, turbo propellers and other gas turbines
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8412
Other engines and motors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8413
Rotary positive displacement pumps
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8414
Industrial fans, blowers and the like
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8415
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8419
Machines for wood, paper pulp and paperboard industries
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8420
Calendaring or other rolling machines, other than for metals or glass, and cylinders therefore
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8423
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8425 to
8428
Lifting, handling, loading or unloading machinery
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8429
Self-propelled bulldozers, angle dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
–
Road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8431
Parts suitable for use solely or principally with road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8444 to
8447
Machines of these headings for use in the textile industry
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8448
Auxiliary machinery for use with machines of headings Nos 8444 and 8445
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452
Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
–
Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;
—
the thread tension, crochet and zigzag mechanisms used are already originating
–
Other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8456 to
8466
Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8469 to
8472
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8482
Ball or roller bearings
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packing's; mechanical seals
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
Manufacture in which
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8501
Electric motors and generators (excluding generating sets)
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8502
Electric generating sets and rotary converters
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8504
Power supply units for automatic data-processing machines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8518
Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8519
Turntables (record-decks), record-players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording device
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8520
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8522
Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8524
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
–
Matrices and masters for the production of records
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8525
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8527
Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8528
Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8529
Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
–
Suitable for use solely or principally with video recording or reproducing apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8535 and
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8541
Diodes, transistors and similar semi conductor devices, except wafers not yet cut into chips
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8542
Electronic integrated circuits and micro assemblies
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8544
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546
Electrical insulators of any material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8548
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
–
With reciprocating internal combustion piston engine of a cylinder capacity:
– –
Not exceeding 50 cc
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex- works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
– –
Exceeding 50 cc
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
–
Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8712
Bicycles without ball bearings
Manufacture from materials not classified in heading No 8714
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8715
Baby carriages and parts thereof
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8716
Trailers and semi trailers; other vehicles, not mechanically propelled; parts thereof
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 88
Aircraft, spacecraft, and parts thereof; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8804
Rotochutes
Manufacture from materials of any heading including other materials of heading No 8804
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Manufacture in which all the materials used are classified within a heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
Chapter 89
Ships, boats and floating structures
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004
Spectacles, goggles and the like, corrective, protective or other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9005
Binoculars, monocular, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9011
Compound optical microscopes, including those for photomicrography, cinephotomicrography or micro projection
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9014
Other navigational instruments and appliances
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015
Surveying (including photogram metrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016
Balances of a sensitivity of 5 cg or better, with or without weights
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
–
Dentists' chairs incorporating dental appliances or dentists' spittoons
Manufacture from materials of any heading, including other materials of heading No 9018
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027
Instruments and apparatus for physical or chemical analysis (for example, Polari meters, refract meters, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefore:
–
Parts and accessories
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9014 or 9015; stroboscopes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032
Automatic regulating or controlling instruments and apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91
Clocks and watches and parts thereof; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105
Other clocks
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9109
Clock movements, complete and assembled
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
—
where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9111
Watch cases and parts thereof
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9112
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9113
Watch straps, watch bands and watch bracelets, and parts thereof:
–
Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
–
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 92
Musical instruments; parts and accessories of such articles
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93
Arms and ammunition; parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9401 and
ex 9403
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
Manufacture in which all the materials used are classified in a heading other than that of the product
or
Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:
—
its value does not exceed 25 % of the ex-works price of the product;
—
all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406
Prefabricated buildings
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 95
Toys, games and sports requisites; parts and accessories thereof; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
9503
Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
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 in which all the materials used is classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used
ex Chapter 96
Miscellaneous manufactured articles; except for:
Manufacture in which all the materials used is classified within a heading other than that of the product
ex 9601 and
ex 9602
Articles of animal, vegetable or mineral carving materials
Manufacture from ‘worked’ carving materials of the same heading
ex 9603
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608
Ball-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
Manufacture in which all the materials used are classified within a heading other than that of the product.
However, nibs or nib-points classified within the same heading may be used
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product;
—
the value of all the 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 No 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 antiques
Manufacture in which all the materials used are classified within a heading other than that of the product
(1) The exception concerning the Zea indurata maize is applicable until 31.12.2002.
(2) For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
(3) For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.
(4) 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 manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
(5) A ‘group’ is regarded as any part of the heading separated from the rest by a semi colon.
(6) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
(7) 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 percent.
(8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(9) See Introductory Note 6.
(10) For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly 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 December 2005.
Appendix 2A
Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex
The products mentioned in the list may not all be covered by the Regulation. It is therefore necessary to consult the other parts of the Regulation.
Common provisions
1.
For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.
2.
A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No … originating from … used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007.
3.
The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.
HS heading
Description of product
Working or processing, carried out on non-originating materials, which confers originating status
ex Chapter 4
Dairy produce,
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture in which all the materials of Chapter 4 used are wholly obtained
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Manufacture in which all the materials of Chapter 6 used are wholly obtained.
ex Chapter 8
Edible fruit and nuts; peel of citrus fruits or melons,
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture in which all the materials of Chapter 8 used are wholly obtained,
1101
Wheat or meslin flour
Manufacture from materials of any heading except that of the product
Chapter 12
Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder
Manufacture from materials of any heading except that of the product
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the product
ex 1302
Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
–
other than mucilages and thickeners, modified, derived from vegetable products
Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex 1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;
–
other than solid fractions
Manufacture from materials of any heading except that of the product
ex 1507 to
ex 1515
Vegetable oils and their fractions:
–
Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture from materials of any subheading except that of the product
–
other than olive oils under headings 1509 and 1510
Manufacture from materials of any heading except that of the product
ex 1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
–
fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’
Manufacture from materials classified in a heading other than that of the product
ex Chapter 18
Cocoa and cocoa preparations,
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture from materials of any heading, except that of the product
ex 1901
Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture from materials of any heading, except that of the product
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
–
containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the products of Chapter 11 used are originating
–
containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:
–
all the products of Chapter 11 used are originating,
–
all the materials of Chapters 2 and 3 used are wholly obtained
1903
Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
–
with a content of materials of heading 1108.13 (potato starch) not more than 20 % by weight
Manufacture from materials of any heading, except that of the product
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture:
–
from materials of any heading, except those of heading 1806,
–
in which all the products of Chapter 11 used are originating
1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture in which all the products of Chapter 11 used are originating
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants:
–
from materials other than those of subheading 0711 51
–
from materials other than of headings 2002, 2003, 2008 and 2009
–
with a content of materials of Chapter 17 not more than 20 % by weight
Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 21
Miscellaneous edible preparations:
–
with a content of materials of Chapters 4 and 17 not more than 20 % by weight
Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 23
Residues and waste from the food industries; prepared animal fodder:
–
with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight
Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Appendix 3
Form for movement certificate
1.
Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form shall be printed in one or more of the languages in which the Regulation is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
2.
Each certificate shall measure 210 × 297mm, a tolerance of up to plus 8mm or minus 5 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.
3.
The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate 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.
Appendix 4
Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2).
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (2).
Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … (2).
Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).
German version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.
Estonian version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr … (1)) deklareerib, et need tooted on … (2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.
Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. … (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).
English version
The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … (2) preferential origin.
French version
L'exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (2).
Italian version
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … (2).
Latvian version
To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no … (2).
Lithuanian version
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip aiškiai nenurodyta, tai yra … (2) preferencinės kilmės prekės.
Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális … (2) származásúak.
Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru … (1)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).
Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).
Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.
Portuguese version
O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
Romanian version
Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială … (2).
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (2) poreklo.
Slovak version
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (2).
Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).
Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).
… (3)
(Place and date)
… (4)
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
(2) Origin of products has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 41 of the Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
(3) These indications may be omitted if the information is contained on the document itself.
(4) See Article 19(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
Appendix 5A
Supplier declaration for products having preferential origin status
I, the undersigned, declare that the goods listed on this invoice … (1)
were produced in … (2) and satisfy the rules of origin governing preferential trade between the ACP States and the European Community.
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
… (3) … (4)
… (5)
Note
The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
(1)
—
If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
—
If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’
(2) The Community, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Community customs office holding any EUR.1 (s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.
(3) Place and date
(4) Name and function in company
(5) Signature
Appendix 5B
Supplier declaration for products not having preferential original status
I, the undersigned, declare that the goods listed on this invoice … (1) were produced in … (2) and incorporate the following components or materials which do not have ACP, OCT or Community origin for preferential trade:
… (3) … (4) … (5)
…
… (6)
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
… (7) … (8)
… (9)
Note
The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
(1)
—
If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
—
If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’
(2) The Community, Member State, ACP State, OCT or South Africa.
(3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.
(4) Customs values to be given only if required.
(5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.
(6) ‘and have undergone the following processing in [the Community] [Member State] [ACP State] [OCT] [South Africa] …’, to be added with a description of the processing carried out if this information is required.
(7) Place and date
(8) Name and function in company
(9) Signature
Appendix 6
Information Certificate
1.
The form of information certificate given in this Appendix shall be used and be printed in one or more of the official languages in which the Regulation is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
2.
The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
3.
The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
Appendix 7
Products to which Article 6(5) of this Annex shall not be applicable
Industrial Products (1)
CN code 96
Motor cars and other motor vehicles
87031010
87031090
87032110
87032190
87032211
87032219
87032290
87032311
87032319
87032390
87032410
87032490
87033110
87033190
87033211
87033219
87033290
87033311
87033319
87033390
87039010
87039090
Chassis fitted with engines
87060011
87060019
87060091
87060099
Bodies (including cabs), for the motor vehicles
87071010
87071090
87079010
87079090
Parts and accessories of the motor vehicles
87081010
87081090
87082110
87082190
87082910
87082990
87083110
87083191
87083199
87083910
87083990
87084010
87084090
87085010
87085090
87086010
87086091
87086099
87087010
87087050
87087091
87087099
87088010
87088090
87089110
87089190
87089210
87089290
87089310
87089390
87089410
87089490
87089910
87089930
87089950
87089992
87089998
Industrial Products (2)
Unwrought aluminium
76011000
76012010
76012091
76012099
Aluminium powders and flakes
76031000
76032000
Agricultural Products (1)
Live horses, asses, mules and hinnies
01012010
Milk and cream, not concentrated
04011010
04011090
04012011
04012019
04012091
04012099
04013011
04013019
04013031
04013039
04013091
04013099
Buttermilk, curdled milk and cream, yogurt, kephir
04031011
04031013
04031019
04031031
04031033
04031039
Potatoes, fresh or chilled
07019051
Leguminous vegetables, shelled or unshelled, fresh or chilled
07081020
07081095
Other vegetables, fresh or chilled
07095190
07096010
Vegetables (uncooked or cooked by steaming or boiled)
07108095
Vegetables provisionally preserved
07111000
07113000
07119060
07119070
Dates, figs, pineapples, avocados, guavas, mangoes
08042090
08043000
08044020
08044090
08044095
Grapes, fresh or dried
08061029 (3) (12)
08062011
08062012
08062018
Melons (including watermelons) and papaws (papayas)
08071100
08071900
Apricots, cherries, peaches (including nectarines)
08093011 (5) (12)
08093051 (6) (12)
Other fruit, fresh
08109040
08109085
Fruit and nuts, provisionally preserved
08121000
08122000
08129050
08129060
08129070
08129095
Fruit, dried
08134010
08135015
08135019
08135039
08135091
08135099
Pepper of the genus Piper; dried or crushed
09042010
Soya-bean oil and its fractions
15071010
15071090
15079010
15079090
Sunflower-seed, safflower or cotton-seed oil
15121110
15121191
15121199
15121910
15121991
15121999
15122110
15122190
15122910
15122990
Rape, colza or mustard oil and fractions thereof
15141010
15141090
15149010
15149090
Fruit, nuts and other edible parts of plants
20081959
Fruit juices (including grape must)
20092099
20094099
20098099
Unmanufactured tobacco; tobacco refuse
24011010
24011020
24011041
24011049
24011060
24012010
24012020
24012041
24012060
24012070
Agricultural Products (2)
Cut flowers and flower buds
06031055
06031061
06031069 (11)
Onions, shallots, garlic, leeks
07031011
07031019
07031090
07039000
Cabbages, cauliflowers, kohlrabi, kale and similar
07041005
07041010
07041080
07042000
07049010
07049090
Lettuce (Lactuca sativa) and chicory
07051105
07051110
07051180
07051900
07052100
07052900
Carrots, turnips, salad beetroot, salsify, celeriac
07061000
07069005
07069011
07069017
07069030
07069090
Leguminous vegetables, shelled or unshelled, fresh or chilled
07081090
07082020
07082090
07082095
07089000
Other vegetables, fresh or chilled
07091030 (12)
07093000
07094000
07095110
07095150
07097000
07099010
07099020
07099040
07099050
07099090
Vegetables (uncooked or cooked by steaming or boiled)
07101000
07102100
07102200
07102900
07103000
07108010
07108051
07108061
07108069
07108070
07108080
07108085
07109000
Vegetables provisionally preserved
07112010
07114000
07119040
07119090
Dried vegetables, whole, cut, sliced, broken
07122000
07123000
07129030
07129050
07129090
Manioc, arrowroot, salep, Jerusalem artichokes
07149011
07149019
Other nuts, fresh or dried, whether or not shelled
08021190
08022100
08022200
08024000
Bananas, including plantains, fresh or dried
08030011
08030090
Dates, figs, pineapples, avocados, guavas, mangoes
08042010
Citrus fruit, fresh or dried
08052021 (1) (12)
08052023 (1) (12)
08052025 (1) (12)
08052027 (1) (12)
08052029 (1) (12)
08053090
08059000
Grapes, fresh or dried
08061095
08061097
Apples, pears and quinces, fresh
08081010 (12)
08082010 (12)
08082090
Apricots, cherries, peaches (including nectarines)
08091010 (12)
08091050 (12)
08092019 (12)
08092029 (12)
08093011 (7) (12)
08093019 (12)
08093051 (8) (12)
08093059 (12)
08094040 (12)
Other fruit, fresh
08101005
08102090
08103010
08103030
08103090
08104090
08105000
Fruit and nuts, uncooked or cooked by steaming
08112011
08112031
08112039
08112059
08119011
08119019
08119039
08119075
08119080
08119095
Fruit and nuts, provisionally preserved
08129010
08129020
Fruit, dried
08132000
Wheat and meslin
10019010
Buckwheat, millet and canary seed; other cereals
10081000
10082000
10089090
Flour, meal, powder, flakes, granules and pellets
11051000
11052000
Flour, meal and powder of the dried leguminous vegetables
11061000
11063010
11063090
Fats and oils and their fractions, of fish
15043011
Other prepared or preserved meat, meat offal
16022011
16022019
16023111
16023119
16023130
16023190
16023219
16023230
16023290
16023929
16023940
16023980
16024190
16024290
16029031
16029072
16029076
Vegetables, fruit, nuts and other edible parts
20011000
20012000
20019050
20019065
20019096
Mushrooms and truffles, prepared or preserved
20031020
20031030
20031080
20032000
Other vegetables prepared or preserved otherwise
20041010
20041099
20049050
20049091
20049098
Other vegetables prepared or preserved otherwise
20051000
20052020
20052080
20054000
20055100
20055900
Vegetables, fruit, nuts, fruit-peel
20060031
20060035
20060038
20060099
Jams, fruit jellies, marmalades, fruit or nut puree
20071091
20079993
Fruit, nuts and other edible parts of plants
20081194
20081198
20081919
20081995
20081999
20082051
20082059
20082071
20082079
20082091
20082099
20083011
20083039
20083051
20083059
20084011
20084021
20084029
20084039
20086011
20086031
20086039
20086059
20086069
20086079
20086099
20087011
20087031
20087039
20087059
20088011
20088031
20088039
20088050
20088070
20088091
20088099
20089923
20089925
20089926
20089928
20089936
20089945
20089946
20089949
20089953
20089955
20089961
20089962
20089968
20089972
20089974
20089979
20089999
Fruit juices (including grape must)
20091119
20091191
20091919
20091991
20091999
20092019
20092091
20093019
20093031
20093039
20093051
20093055
20093091
20093095
20093099
20094019
20094091
20098019
20098050
20098061
20098063
20098073
20098079
20098083
20098084
20098086
20098097
20099019
20099029
20099039
20099041
20099051
20099059
20099073
20099079
20099092
20099094
20099095
20099096
20099097
20099098
Other fermented beverages (for example, cider)
22060010
Wine lees; argol
23070019
Vegetable materials and vegetable waste
23089019
Agricultural Products (3)
Live swine
01039110
01039211
01039219
Live sheep and goats
01041030
01041080
01042090
Live poultry, that is to say, fowls of the species
01051111
01051119
01051191
01051199
01051200
01051920
01051990
01059200
01059300
01059910
01059920
01059930
01059950
Meat of swine, fresh, chilled or frozen
02031110
02031211
02031219
02031911
02031913
02031915
02031955
02031959
02032110
02032211
02032219
02032911
02032913
02032915
02032955
02032959
Meat of sheep or goats, fresh, chilled or frozen
02041000
02042100
02042210
02042230
02042250
02042290
02042300
02043000
02044100
02044210
02044230
02044250
02044290
02044310
02044390
02045011
02045013
02045015
02045019
02045031
02045039
02045051
02045053
02045055
02045059
02045071
02045079
Meat and edible offal
02071110
02071130
02071190
02071210
02071290
02071310
02071320
02071330
02071340
02071350
02071360
02071370
02071399
02071410
02071420
02071430
02071440
02071450
02071460
02071470
02071499
02072410
02072490
02072510
02072590
02072610
02072620
02072630
02072640
02072650
02072660
02072670
02072680
02072699
02072710
02072720
02072730
02072740
02072750
02072760
02072770
02072780
02072799
02073211
02073215
02073219
02073251
02073259
02073290
02073311
02073319
02073351
02073359
02073390
02073511
02073515
02073521
02073523
02073525
02073531
02073541
02073551
02073553
02073561
02073563
02073571
02073579
02073599
02073611
02073615
02073621
02073623
02073625
02073631
02073641
02073651
02073653
02073661
02073663
02073671
02073679
02073690
Pig fat, free of lean meat, and poultry fat
02090011
02090019
02090030
02090090
Meat and edible meat offal, salted, in brine
02101111
02101119
02101131
02101139
02101190
02101211
02101219
02101290
02101910
02101920
02101930
02101940
02101951
02101959
02101960
02101970
02101981
02101989
02101990
02109011
02109019
02109021
02109029
02109031
02109039
Milk and cream, concentrated
04029111
04029119
04029131
04029139
04029151
04029159
04029191
04029199
04029911
04029919
04029931
04029939
04029991
04029999
Buttermilk, curdled milk and cream, yogurt, kephir
04039051
04039053
04039059
04039061
04039063
04039069
Whey, whether or not concentrated
04041048
04041052
04041054
04041056
04041058
04041062
04041072
04041074
04041076
04041078
04041082
04041084
Cheese and curd
04061020 (11)
04061080 (11)
04062090 (11)
04063010 (11)
04063031 (11)
04063039 (11)
04063090 (11)
04064090 (11)
04069001 (11)
04069021 (11)
04069050 (11)
04069069 (11)
04069078 (11)
04069086 (11)
04069087 (11)
04069088 (11)
04069093 (11)
04069099 (11)
Birds' eggs, in shell, fresh, preserved or cooked
04070011
04070019
04070030
Birds' eggs, not in shell, and egg yolks, fresh
04081180
04081981
04081989
04089180
04089980
Natural honey
04090000
Tomatoes, fresh or chilled
07020015 (12)
07020020 (12)
07020025 (12)
07020030 (12)
07020035 (12)
07020040 (12)
07020045 (12)
07020050 (12)
Cucumbers and gherkins, fresh or chilled
07070010 (12)
07070015 (12)
07070020 (12)
07070025 (12)
07070030 (12)
07070035 (12)
07070040 (12)
07070090
Other vegetables, fresh or chilled
07091010 (12)
07091020 (12)
07092000
07099039
07099075 (12)
07099077 (12)
07099079 (12)
Vegetables provisionally preserved
07112090
Dried vegetables, whole, cut, sliced, broken
07129019
Manioc, arrowroot, salep, Jerusalem artichokes
07141010
07141091
07141099
07142090
Citrus fruit, fresh or dried
08051037 (2) (12)
08051038 (2) (12)
08051039 (2) (12)
08051042 (2) (12)
08051046 (2) (12)
08051082
08051084
08051086
08052011 (12)
08052013 (12)
08052015 (12)
08052017 (12)
08052019 (12)
08052021 (10) (12)
08052023 (10) (12)
08052025 (10) (12)
08052027 (10) (12)
08052029 (10) (12)
08052031 (12)
08052033 (12)
08052035 (12)
08052037 (12)
08052039 (12)
Grapes, fresh or dried
08061021 (12)
08061029 (4) (12)
08061030 (12)
08061050 (12)
08061061 (12)
08061069 (12)
08061093
Apricots, cherries, peaches (including nectarines)
08091020 (12)
08091030 (12)
08091040 (12)
08092011 (12)
08092021 (12)
08092031 (12)
08092039 (12)
08092041 (12)
08092049 (12)
08092051 (12)
08092059 (12)
08092061 (12)
08092069 (12)
08092071 (12)
08092079 (12)
08093021 (12)
08093029 (12)
08093031 (12)
08093039 (12)
08093041 (12)
08093049 (12)
08094020 (12)
08094030 (12)
Other fruit, fresh
08101010
08101080
08102010
Fruit and nuts, uncooked or cooked by steaming
08111011
08111019
Wheat and meslin
10011000
10019091
10019099
Rye
10020000
Barley
10030010
10030090
Oats
10040000
Buckwheat, millet and canary seed; other cereals
10089010
Wheat or meslin flour
11010011
11010015
11010090
Cereal flours other than of wheat or meslin
11021000
11029010
11029030
11029090
Cereal groats, meal and pellets
11031110
11031190
11031200
11031910
11031930
11031990
11032100
11032910
11032920
11032930
11032990
Cereal grains otherwise worked
11041110
11041190
11041210
11041290
11041910
11041930
11041999
11042110
11042130
11042150
11042190
11042199
11042220
11042230
11042250
11042290
11042292
11042299
11042911
11042915
11042919
11042931
11042935
11042939
11042951
11042955
11042959
11042981
11042985
11042989
11043010
Flour, meal and powder of the dried leguminous vegetables
11062010
11062090
Malt, whether or not roasted
11071011
11071019
11071091
11071099
11072000
Locust beans, seaweeds and other algae, sugar beet
12129120
12129180
Pig fat (including lard) and poultry fat
15010019
Olive oil and its fractions, whether or not refined
15091010
15091090
15099000
Other oils and their fractions
15100010
15100090
Degras
15220031
15220039
Sausages and similar products, of meat, meat offal
16010091
16010099
Other prepared or preserved meat, meat offal
16021000
16022090
16023211
16023921
16024110
16024210
16024911
16024913
16024915
16024919
16024930
16024950
16024990
16025031
16025039
16025080
16029010
16029041
16029051
16029069
16029074
16029078
16029098
Other sugars, including chemically pure lactose
17021100
17021900
Pasta, whether or not cooked or stuffed
19022030
Jams, fruit jellies, marmalades, fruit or nut puree
20071099
20079190
20079991
20079998
Fruit, nuts and other edible parts of plants
20082011
20082031
20083019
20083031
20083079
20083091
20083099
20084019
20084031
20085011
20085019
20085031
20085039
20085051
20085059
20086019
20086051
20086061
20086071
20086091
20087019
20087051
20088019
20089216
20089218
20089921
20089932
20089933
20089934
20089937
20089943
Fruit juices (including grape must)
20091111
20091911
20092011
20093011
20093059
20094011
20095010
20095090
20098011
20098032
20098033
20098035
20099011
20099021
20099031
Food preparations not elsewhere specified
21069051
Wine of fresh grapes, including fortified wines
22041019 (11)
22041099 (11)
22042110
22042181
22042182
22042198
22042199
22042910
22042958
22042975
22042998
22042999
22043010
22043092 (12)
22043094 (12)
22043096 (12)
22043098 (12)
Undenatured ethyl alcohol
22082040
Bran, sharps and other residues
23023010
23023090
23024010
23024090
Oil-cake and other solid residues
23069019
Preparations of a kind used in animal feeding
23091013
23091015
23091019
23091033
23091039
23091051
23091053
23091059
23091070
23099033
23099035
23099039
23099043
23099049
23099051
23099053
23099059
23099070
Albumins
35021190
35021990
35022091
35022099
Agricultural Products (4)
Buttermilk, curdled milk and cream, yogurt, kephir
04031051
04031053
04031059
04031091
04031093
04031099
04039071
04039073
04039079
04039091
04039093
04039099
Butter and other fats and oils derived from milk
04052010
04052030
Vegetable saps and extracts; pectic substances
13022010
13022090
Margarine
15171010
15179010
Other sugars, including chemically pure lactose
17025000
17029010
Sugar confectionery (including white chocolate)
17041011
17041019
17041091
17041099
17049010
17049030
17049051
17049055
17049061
17049065
17049071
17049075
17049081
17049099
Chocolate and other food preparations
18061015
18061020
18061030
18061090
18062010
18062030
18062050
18062070
18062080
18062095
18063100
18063210
18063290
18069011
18069019
18069031
18069039
18069050
18069060
18069070
18069090
Malt extract; food preparations of flour, meal
19011000
19012000
19019011
19019019
19019099
Pasta, whether or not cooked or stuffed
19021100
19021910
19021990
19022091
19022099
19023010
19023090
19024010
19024090
Tapioca and substitutes
19030000
Prepared foods
19041010
19041030
19041090
19042010
19042091
19042095
19042099
19049010
19049090
Bread, pastry, cakes, biscuits
19051000
19052010
19052030
19052090
19053011
19053019
19053030
19053051
19053059
19053091
19053099
19054010
19054090
19059010
19059020
19059030
19059040
19059045
19059055
19059060
19059090
Vegetables, fruit, nuts
20019040
Other vegetables
20041091
Other vegetables
20052010
Fruit, nuts and other edible parts of plants
20089985
20089991
Fruit juices (including grape must)
20098069
Extracts, essences and concentrates, of coffee
21011111
21011119
21011292
21011298
21012098
21013011
21013019
21013091
21013099
Yeasts (active or inactive)
21021010
21021031
21021039
21021090
21022011
Sauces and preparations therefore; mixed condiments
21032000
Ice cream and other edible ice
21050010
21050091
21050099
Food preparations not elsewhere specified or included
21061020
21061080
21069010
21069020
21069098
Waters, including mineral waters and aerated water
22029091
22029095
22029099
Vinegar and substitutes for vinegar
22090011
22090019
22090091
22090099
Acyclic alcohols and their halogenated derivatives
29054300
29054411
29054419
29054491
29054499
29054500
Mixtures of odoriferous substances and mixtures
33021010
33021021
33021029
Finishing agents, dye carriers
38091010
38091030
38091050
38091090
Prepared binders for foundry moulds or cores
38246011
38246019
38246091
38246099
Agricultural Products (5)
Cut flowers and flower buds
06031015 (11)
06031029 (11)
06031051 (11)
06031065 (11)
06039000 (11)
Fruit and nuts, uncooked or cooked by steaming
08111090 (11)
Fruit, nuts and other edible parts of plants
20084051 (11)
20084059 (11)
20084071 (11)
20084079 (11)
20084091 (11)
20084099 (11)
20085061 (11)
20085069 (11)
20085071 (11)
20085079 (11)
20085092 (11)
20085094 (11)
20085099 (11)
20087061 (11)
20087069 (11)
20087071 (11)
20087079 (11)
20087092 (11)
20087094 (11)
20087099 (11)
20089259 (11)
20089272 (11)
20089274 (11)
20089278 (11)
20089298 (11)
Fruit juices (including grape must)
20091199 (11)
20094030 (11)
20097011 (11)
20097019 (11)
20097030 (11)
20097091 (11)
20097093 (11)
20097099 (11)
Wine of fresh grapes, including fortified wines
22042179 (11)
22042180 (11)
22042183 (11)
22042184 (11)
Agricultural Products (6)
Live bovine animals
01029005
01029021
01029029
01029041
01029049
01029051
01029059
01029061
01029069
01029071
01029079
Meat of bovine animals, fresh or chilled:
02011000
02012020
02012030
02012050
02012090
02013000
Meat of bovine animals, frozen
02021000
02022010
02022030
02022050
02022090
02023010
02023050
02023090
Edible offal of bovine animals, swine, sheep, goats
02061095
02062991
02062999
Meat and edible meat offal, salted, in brine
02102010
02102090
02109041
02109049
02109090
Milk and cream, concentrated
04021011
04021019
04021091
04021099
04022111
04022117
04022119
04022191
04022199
04022911
04022915
04022919
04022991
04022999
Buttermilk, curdled milk and cream, yogurt, kephir
04039011
04039013
04039019
04039031
04039033
04039039
Whey, whether or not concentrated
04041002
04041004
04041006
04041012
04041014
04041016
04041026
04041028
04041032
04041034
04041036
04041038
04049021
04049023
04049029
04049081
04049083
04049089
Butter and other fats and oils derived from milk
04051011
04051030
04051050
04051090
04052090
04059010
04059090
Cut flowers and flower buds
06031011
06031013
06031021
06031025
06031053
Other vegetables, fresh or chilled
07099060
Vegetables (uncooked or cooked by steaming or boiling)
07104000
Vegetables provisionally preserved
07119030
Bananas, including plantains, fresh or dried
08030019
Citrus fruit, fresh or dried
08051001 (12)
08051005 (12)
08051009 (12)
08051011 (12)
08051015 (2)
08051019 (2)
08051021 (2)
08051025 (12)
08051029 (12)
08051031 (12)
08051033 (12)
08051035 (12)
08051037 (9) (12)
08051038 (9) (12)
08051039 (9) (12)
08051042 (9) (12)
08051044 (12)
08051046 (9) (12)
08051051 (2)
08051055 (2)
08051059 (2)
08051061 (2)
08051065 (2)
08051069 (2)
08053020 (2)
08053030 (2)
08053040 (2)
Grapes, fresh or dried
08061040 (12)
Apples, pears and quinces, fresh
08081051 (12)
08081053 (12)
08081059 (12)
08081061 (12)
08081063 (12)
08081069 (12)
08081071 (12)
08081073 (12)
08081079 (12)
08081092 (12)
08081094 (12)
08081098 (12)
08082031 (12)
08082037 (12)
08082041 (12)
08082047 (12)
08082051 (12)
08082057 (12)
08082067 (12)
Maize (corn)
10051090
10059000
Rice
10061010
10061021
10061023
10061025
10061027
10061092
10061094
10061096
10061098
10062011
10062013
10062015
10062017
10062092
10062094
10062096
10062098
10063021
10063023
10063025
10063027
10063042
10063044
10063046
10063048
10063061
10063063
10063065
10063067
10063092
10063094
10063096
10063098
10064000
Grain sorghum
10070010
10070090
Cereal flours other than of wheat or meslin
11022010
11022090
11023000
Cereal groats, meal and pellets
11031310
11031390
11031400
11032940
11032950
Cereal grains otherwise worked
11041950
11041991
11042310
11042330
11042390
11042399
11043090
Starches; inulin
11081100
11081200
11081300
11081400
11081910
11081990
11082000
Wheat gluten, whether or not dried
11090000
Other prepared or preserved meat, meat offal
16025010
16029061
Cane or beet sugar and chemically pure sucrose
17011110
17011190
17011210
17011290
17019100
17019910
17019990
Other sugars, including chemically pure lactose
17022010
17022090
17023010
17023051
17023059
17023091
17023099
17024010
17024090
17026010
17026090
17029030
17029050
17029060
17029071
17029075
17029079
17029080
17029099
Vegetables, fruit, nuts and other edible parts
20019030
Tomatoes prepared or preserved
20021010
20021090
20029011
20029019
20029031
20029039
20029091
20029099
Other vegetables prepared or preserved
20049010
Other vegetables prepared or preserved
20056000
20058000
Jams, fruit jellies, marmalades, fruit or nut puree
20071010
20079110
20079130
20079910
20079920
20079931
20079933
20079935
20079939
20079951
20079955
20079958
Fruit, nuts and other edible parts of plants
20083055
20083075
20089251
20089276
20089292
20089293
20089294
20089296
20089297
Fruit juices (including grape must)
20094093
20096011 (12)
20096019 (12)
20096051 (12)
20096059 (12)
20096071 (12)
20096079 (12)
20096090 (12)
20098071
20099049
20099071
Food preparations not elsewhere specified or included
21069030
21069055
21069059
Wine of fresh grapes, including fortified wines
22042194
22042962
22042964
22042965
22042983
22042984
22042994
Vermouth and other wine of fresh grapes
22051010
22051090
22059010
22059090
Undenatured ethyl alcohol
22071000
22072000
Undenatured ethyl alcohol
22084010
22084090
22089091
22089099
Bran, sharps and other residues
23021010
23021090
23022010
23022090
Residues of starch manufacture and similar residues
23031011
Dextrins and other modified starches
35051010
35051090
35052010
35052030
35052050
35052090
Agricultural Products (7)
Cheese and curd
04062010
04064010
04064050
04069002
04069003
04069004
04069005
04069006
04069007
04069008
04069009
04069012
04069014
04069016
04069018
04069019
04069023
04069025
04069027
04069029
04069031
04069033
04069035
04069037
04069039
04069061
04069063
04069073
04069075
04069076
04069079
04069081
04069082
04069084
04069085
Wine of fresh grapes, including fortified wines
22041011
22041091
22042111
22042112
22042113
22042117
22042118
22042119
22042122
22042124
22042126
22042127
22042128
22042132
22042134
22042136
22042137
22042138
22042142
22042143
22042144
22042146
22042147
22042148
22042162
22042166
22042167
22042168
22042169
22042171
22042174
22042176
22042177
22042178
22042187
22042188
22042189
22042191
22042192
22042193
22042195
22042196
22042197
22042912
22042913
22042917
22042918
22042942
22042943
22042944
22042946
22042947
22042948
22042971
22042972
22042981
22042982
22042987
22042988
22042989
22042991
22042992
22042993
22042995
22042996
22042997
Undenatured ethyl alcohol
22082012
22082014
22082026
22082027
22082062
22082064
22082086
22082087
22083011
22083019
22083032
22083038
22083052
22083058
22083072
22083078
22089041
22089045
22089052
Footnotes
(1)
(16/5-15/9)
(2)
(1/6-15/10)
(3)
(1/1-31/5) Excluding Emperor variety
(4)
Emperor variety or (1/6-31/12)
(5)
(1/1-31/3)
(6)
(1/10-31/12)
(7)
(1/4-31/12)
(8)
(1/1-30/9)
(9)
(16/10-31/5)
(10)
(16/9-15/5)
(11)
Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the annual growth factor (agf) will be applied annually to the relevant basic quantities.
(12)
Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the full specific duty is payable if the respective Entry Price is not reached.
Appendix 8
Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
Fish Products (1)
CN code 96
Live fish
03011090
03019200
03019911
Fish, fresh or chilled, excluding fish fillets
03021200
03023110
03023210
03023310
03023911
03023919
03026600
03026921
Fish, frozen, excluding fish fillets
03031000
03032200
03034111
03034113
03034119
03034212
03034218
03034232
03034238
03034252
03034258
03034311
03034313
03034319
03034921
03034923
03034929
03034941
03034943
03034949
03037600
03037921
03037923
03037929
Fish fillets and other fish meat
03041013
03042013
Pasta, whether or not cooked or stuffed
19022010
Fish Products (2)
Live fish
03019110
03019300
03019919
Fish, fresh or chilled, excluding fish fillets
03021110
03021900
03022110
03022130
03022200
03026200
03026300
03026520
03026550
03026590
03026911
03026919
03026931
03026933
03026941
03026945
03026951
03026985
03026986
03026992
03026999
03027000
Fish, frozen, excluding fish fillets
03032110
03032900
03033110
03033130
03033300
03033910
03037200
03037300
03037520
03037550
03037590
03037911
03037919
03037935
03037937
03037945
03037951
03037960
03037962
03037983
03037985
03037987
03037992
03037993
03037994
03037996
03038000
Fish fillets and other fish meat
03041019
03041091
03042019
03042021
03042029
03042031
03042033
03042035
03042037
03042041
03042043
03042061
03042069
03042071
03042073
03042087
03042091
03049010
03049031
03049039
03049041
03049045
03049057
03049059
03049097
Fish, dried, salted or in brine; smoked fish
03054200
03055950
03055970
03056300
03056930
03056950
03056990
Crustaceans, whether in shell or not, live, fresh
03061110
03061190
03061210
03061290
03061310
03061390
03061410
03061430
03061490
03061910
03061990
03062100
03062210
03062291
03062299
03062310
03062390
03062410
03062430
03062490
03062910
03062990
Molluscs, whether in shell or not, live, fresh
03071090
03072100
03072910
03072990
03073110
03073190
03073910
03073990
03074110
03074191
03074199
03074901
03074911
03074918
03074931
03074933
03074935
03074938
03074951
03074959
03074971
03074991
03074999
03075100
03075910
03075990
03079100
03079911
03079913
03079915
03079918
03079990
Prepared or preserved fish; caviar and caviar substitutes
16041100
16041390
16041511
16041519
16041590
16041910
16041950
16041991
16041992
16041993
16041994
16041995
16041998
16042005
16042010
16042030
16043010
16043090
Crustaceans, molluscs and other aquatic invertebra
16051000
16052010
16052091
16052099
16053000
16054000
16059011
16059019
16059030
16059090
Fish Products (3)
Live fish
03019190
Fish, fresh or chilled, excluding fish fillets
03021190
Fish, frozen, excluding fish fillets
03032190
Fish fillets and other fish meat
03041011
03042011
03042057
03042059
03049047
03049049
Prepared or preserved fish; caviar and caviar substitutes
16041311
Fish Products (4)
Live fish
03019990
Fish, fresh or chilled, excluding fish fillets
03022190
03022300
03022910
03022990
03023190
03023290
03023390
03023991
03023999
03024005
03024098
03025010
03025090
03026110
03026130
03026190
03026198
03026405
03026498
03026925
03026935
03026955
03026961
03026975
03026987
03026991
03026993
03026994
03026995
Fish, frozen, excluding fish fillets
03033190
03033200
03033920
03033930
03033980
03034190
03034290
03034390
03034990
03035005
03035098
03036011
03036019
03036090
03037110
03037130
03037190
03037198
03037410
03037420
03037490
03037700
03037931
03037941
03037955
03037965
03037971
03037975
03037991
03037995
Fish fillets and other fish meat
03041031
03041033
03041035
03041038
03041094
03041096
03041098
03042045
03042051
03042053
03042075
03042079
03042081
03042085
03042096
03049005
03049020
03049027
03049035
03049038
03049051
03049055
03049061
03049065
Fish, dried, salted or in brine; smoked fish
03051000
03052000
03053011
03053019
03053030
03053050
03053090
03054100
03054910
03054920
03054930
03054945
03054950
03054980
03055110
03055190
03055911
03055919
03055930
03055960
03055990
03056100
03056200
03056910
03056920
Crustaceans, whether in shell or not, live, fresh
03061330
03061930
03062331
03062339
03062930
Prepared or preserved fish; caviar and caviar substitutes
16041210
16041291
16041299
16041412
16041414
16041416
16041418
16041490
16041931
16041939
16042070
Fish Products (5)
Fish, fresh or chilled, excluding fish fillets
03026965
03026981
Fish, frozen, excluding fish fillets
03037810
03037890
03037981
Fish fillets and other fish meat
03042083
Prepared or preserved fish; caviar and caviar substitutes
16041319
16041600
16042040
16042050
16042090
Appendix 9
Neighbouring developing countries
For the implementation of Article 6(13) of this Annex, the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:
Africa:
Algeria, Egypt, Libya, Morocco, Tunisia;
Caribbean:
Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela.
Appendix 10
Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
CN-Code
Description
1701
Cane or beet sugar and chemically pure sucrose, in solid form.
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.
1704 90 99
Sugar confectionery (including white chocolate), not containing cocoa:
–
other:
– –
other:
– – –
other:
– – – –
other:
– – – – –
other:
1806 10 30
Chocolate and other food preparations containing cocoa:
–
cocoa powder, containing added sugar or other sweetening matter:
– –
containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 90
Chocolate and other food preparations containing cocoa:
–
cocoa powder, containing added sugar or other sweetening matter:
– –
containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 20 95
Chocolate and other food preparations containing cocoa:
–
other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
– –
other:
– – –
other
1901 90 99
Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 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:
–
other:
– –
other:
– – –
other
2101 12 98
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
–
extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
– –
preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
– – –
other
2101 20 98
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
–
extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:
– –
preparations:
– – –
other
2106 90 59
Food preparations not elsewhere specified or included:
–
other:
– –
flavoured or coloured sugar syrups:
– – –
other:
– – – –
other
2106 90 98
Food preparations not elsewhere specified or included:
–
other:
– –
other:
– – –
other
3302 10 29
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
–
of a kind used in the food or drink industries:
– –
of the type used in the drink industries:
– – –
preparations containing all flavouring agents characterising a beverage:
– – – –
other:
– – – – –
other
Appendix 11
Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
CN-Code
Description
ex 1006
Rice other than rice under code 1006 10 10
Appendix 12
Overseas Countries and Territories
Within the meaning of this Annex ‘overseas countries and territories’ shall mean the countries and territories referred to in Part Four of the Treaty establishing the European Community listed below:
(This list does not prejudge the status of these countries and territories, or future changes in their status.)
1.
Country having special relations with the Kingdom of Denmark:
—
Greenland.
2.
Overseas territories of the French Republic:
—
New Caledonia and Dependencies,
—
French Polynesia,
—
French Southern and Antarctic Territories,
—
Wallis and Futuna Islands.
3.
Territorial collectivities of the French Republic:
—
Mayotte,
—
Saint Pierre and Miquelon.
4.
Overseas countries of the Kingdom of the Netherlands:
—
Aruba,
—
Netherlands Antilles:
—
Bonaire,
—
Curaçao,
—
Saba,
—
Sint Eustatius,
—
Sint Maarten.
5.
British overseas countries and territories:
—
Anguilla,
—
Cayman Islands,
—
Falkland Islands,
—
South Georgia and South Sandwich Islands,
—
Montserrat,
—
Pitcairn,
—
Saint Helena, Ascension Island, Tristan da Cunha,
—
British Antarctic Territory,
—
British Indian Ocean Territory,
—
Turks and Caicos Islands,
—
British Virgin Islands.