
CHAPTER I
Article 1 
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 

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 

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
Article 4 

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 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 

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
SECTION 1
Article 6 

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.
SECTION 2
Article 7 

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, 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 
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 

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 

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.
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.
CHAPTER IV
Article 11 
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 

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 

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 

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 

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 

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 
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 

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 

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 

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 
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. 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 
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
Article 23 
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 

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
Article 25 
Article 1(2) of Regulation (EC) No 1964/2005 shall be deleted.
Article 26 
Regulations (EC) No 2285/2002 and (EC) No 2286/2002 shall be repealed.
Article 27 
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
ANNEX I


 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
TITLE I
Article 1 
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
Article 2 

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 

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 

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 

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 

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 

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 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, 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 
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
Article 11 

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 

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 

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
Article 14 

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 

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 

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 

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 
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 

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 

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 

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 
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 
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 
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 

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 

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 
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 

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 

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 

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
Article 31 

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 

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 

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 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 

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 

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
Article 37 

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
Article 38 

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 
The Appendices to this Annex shall form an integral part thereof.
Appendix 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.
 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.
 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.

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.

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).

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.

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.
 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.
 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.

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.

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.

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.

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.
 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, 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.
 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;
((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;
((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.

Appendix 2
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 to1515 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 and1605 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;
— 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 andex 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)orOther 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)orOther 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)orOther 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)orOther 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)orOther 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)orOther 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)orOther 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)orOther 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)orOther 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 and3004 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 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’ 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)orOther 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 3404However, 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 to3915 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 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 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 

– 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 to3921 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 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 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3916 andex 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 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3922 to3926 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 to4107 Leather, without hair or wool, other than leather of heading Nos 4108 or 4109 Retanning of pre-tanned leatherorManufacture 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 toex 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 toex 5006 Silk yarn and yarn spun from silk waste Manufacture from:
— 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 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 to5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from:
— 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 to5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: 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
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 to5207 Yarn and thread of cotton Manufacture from:
— 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 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 to5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from:
— 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 to5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: 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
5401 to5406 Yarn, monofilament and thread of man-made filaments Manufacture from:
— 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 and5408 Woven fabrics of man-made filament yarn: 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
5501 to5507 Man-made staple fibres Manufacture from chemical materials or textile pulp 
5508 to5511 Yarn and sewing thread of man-made staple fibres Manufacture from:
— 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 to5516 Woven fabrics of man-made staple fibres: 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
ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: Manufacture from:
— 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:
— natural fibres,
— chemical materials or textile pulp 

– Other
 Manufacture from:
— 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:
— 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:
— 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:
— 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:
— natural fibres, or
— chemical materials or textile pulpHowever jute fabric may be used as backing 

– Of other felt
 Manufacture from:
— natural fibres not carded or combed or otherwise processed for spinning, or
— chemical materials or textile pulp 

– Other
 Manufacture from yarn.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 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 
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 to5911 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: 

– Other
 Manufacture from yarn: 
Chapter 60 Knitted or crocheted fabrics Manufacture from yarn: 
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: 
ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for: Manufacture from fabric 
6213 and6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:  

– Embroidered
 Manufacture from yarn Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

– Other
 Manufacture from yarn 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 Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

– Fire-resistant equipment of fabric covered with foil of aluminised polyester
 Manufacture from yarn Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product

– 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 to6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:  

– Of felt, of non-wovens
 Manufacture from:
— fibres, or
— chemical materials or textile pulp 

– Other:
  

– – Embroidered
 Manufacture from yarn 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 
6305 Sacks and bags, of a kind used for the packing of goods Manufacture from yarn: 
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 
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 
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 andex 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
 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 productorCutting 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 productorCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the productorHand-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 andex 7104 Worked precious or semi precious stones (natural, synthetic or reconstructed) Manufacture from unworked precious or semi precious stones 
7106,7108 and7110 Precious metals:  

– Unwrought
 Manufacture from materials not classified within heading No 7106, 7108 or 7110orElectrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110orAlloying 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 andex 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 productor 
 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 to7216 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 to7222 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 to7228 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 and7306 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 to7503 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 productorManufacture 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 and8007 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 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 andex 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 to8428 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 to8447 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 to8466 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 to8472 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 and8536 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 andex 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 productorManufacture 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 andex 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 












Appendix 2A
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 toex 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

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
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.

Износителят на продуктите, обхванати от този документ (митническо разрешение № …) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход.

El exportador de los productos incluidos en el presente documento (autorización aduanera no …) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ….

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v ….

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. …), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ….

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … Ursprungswaren sind.

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr …) deklareerib, et need tooted on … sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. …) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ….

The exporter of the products covered by this document (customs authorisation No …) declares that, except where otherwise clearly indicated, these products are of … preferential origin.

L'exportateur des produits couverts par le présent document (autorisation douanière no …) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ….

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. …) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ….

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no ….

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. …) deklaruoja, kad, jeigu kitaip aiškiai nenurodyta, tai yra … preferencinės kilmės prekės.

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális … származásúak.

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru …) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ….

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn.

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … preferencyjne pochodzenie.

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o …), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ….

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială ….

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. …) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … poreklo.

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v ….

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o …) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita.

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr …) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung.

…
(Place and date)
…
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

Appendix 5A
I, the undersigned, declare that the goods listed on this invoice …
were produced in … 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.
… …
…
The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
Appendix 5B
I, the undersigned, declare that the goods listed on this invoice … were produced in … and incorporate the following components or materials which do not have ACP, OCT or Community origin for preferential trade:
… … …
…
…
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
… …
…
The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
Appendix 6

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
CN code 96


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 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)


 08061040 (12)


 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)


 10051090
 10059000


 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


 10070010
 10070090


 11022010
 11022090
 11023000


 11031310
 11031390
 11031400
 11032940
 11032950


 11041950
 11041991
 11042310
 11042330
 11042390
 11042399
 11043090


 11081100
 11081200
 11081300
 11081400
 11081910
 11081990
 11082000


 11090000


 16025010
 16029061


 17011110
 17011190
 17011210
 17011290
 17019100
 17019910
 17019990


 17022010
 17022090
 17023010
 17023051
 17023059
 17023091
 17023099
 17024010
 17024090
 17026010
 17026090
 17029030
 17029050
 17029060
 17029071
 17029075
 17029079
 17029080
 17029099


 20019030


 20021010
 20021090
 20029011
 20029019
 20029031
 20029039
 20029091
 20029099


 20049010


 20056000
 20058000


 20071010
 20079110
 20079130
 20079910
 20079920
 20079931
 20079933
 20079935
 20079939
 20079951
 20079955
 20079958


 20083055
 20083075
 20089251
 20089276
 20089292
 20089293
 20089294
 20089296
 20089297


 20094093
 20096011 (12)
 20096019 (12)
 20096051 (12)
 20096059 (12)
 20096071 (12)
 20096079 (12)
 20096090 (12)
 20098071
 20099049
 20099071


 21069030
 21069055
 21069059


 22042194
 22042962
 22042964
 22042965
 22042983
 22042984
 22042994


 22051010
 22051090
 22059010
 22059090


 22071000
 22072000


 22084010
 22084090
 22089091
 22089099


 23021010
 23021090
 23022010
 23022090


 23031011


 35051010
 35051090
 35052010
 35052030
 35052050
 35052090


 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


 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


 22082012
 22082014
 22082026
 22082027
 22082062
 22082064
 22082086
 22082087
 22083011
 22083019
 22083032
 22083038
 22083052
 22083058
 22083072
 22083078
 22089041
 22089045
 22089052
 (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
CN code 96


 03011090
 03019200
 03019911


 03021200
 03023110
 03023210
 03023310
 03023911
 03023919
 03026600
 03026921


 03031000
 03032200
 03034111
 03034113
 03034119
 03034212
 03034218
 03034232
 03034238
 03034252
 03034258
 03034311
 03034313
 03034319
 03034921
 03034923
 03034929
 03034941
 03034943
 03034949
 03037600
 03037921
 03037923
 03037929


 03041013
 03042013


 19022010


 03019110
 03019300
 03019919


 03021110
 03021900
 03022110
 03022130
 03022200
 03026200
 03026300
 03026520
 03026550
 03026590
 03026911
 03026919
 03026931
 03026933
 03026941
 03026945
 03026951
 03026985
 03026986
 03026992
 03026999
 03027000


 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


 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


 03054200
 03055950
 03055970
 03056300
 03056930
 03056950
 03056990


 03061110
 03061190
 03061210
 03061290
 03061310
 03061390
 03061410
 03061430
 03061490
 03061910
 03061990
 03062100
 03062210
 03062291
 03062299
 03062310
 03062390
 03062410
 03062430
 03062490
 03062910
 03062990


 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


 16041100
 16041390
 16041511
 16041519
 16041590
 16041910
 16041950
 16041991
 16041992
 16041993
 16041994
 16041995
 16041998
 16042005
 16042010
 16042030
 16043010
 16043090


 16051000
 16052010
 16052091
 16052099
 16053000
 16054000
 16059011
 16059019
 16059030
 16059090


 03019190


 03021190


 03032190


 03041011
 03042011
 03042057
 03042059
 03049047
 03049049


 16041311


 03019990


 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


 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


 03041031
 03041033
 03041035
 03041038
 03041094
 03041096
 03041098
 03042045
 03042051
 03042053
 03042075
 03042079
 03042081
 03042085
 03042096
 03049005
 03049020
 03049027
 03049035
 03049038
 03049051
 03049055
 03049061
 03049065


 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


 03061330
 03061930
 03062331
 03062339
 03062930


 16041210
 16041291
 16041299
 16041412
 16041414
 16041416
 16041418
 16041490
 16041931
 16041939
 16042070


 03026965
 03026981


 03037810
 03037890
 03037981


 03042083


 16041319
 16041600
 16042040
 16042050
 16042090

Appendix 9
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
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
CN-Code Description
ex 1006 Rice other than rice under code 1006 10 10
Appendix 12
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.
