
COUNCIL DECISION (EU) 2019/1319 of 25 June 2019 on the position to be taken on behalf of the European Union within the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regards the amendment of certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation 

THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207, in conjunction with Article 218(9) thereof,
Having regard to the proposal from the European Commission,
Whereas:

(1) The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (‘the Agreement’) was concluded by the Union by Council Decision 2012/196/EC and has been provisionally applied since 14 May 2012.

(2) Pursuant to Articles 13 and 68 of the Agreement and Article 44 of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Agreement (‘the Protocol’), the EPA Committee may adopt amendments to the Protocol.

(3) The EPA Committee, during its eighth session/meeting, is to adopt a decision amending certain provisions of the Protocol.

(4) The Protocol requires the amendment of certain provisions in order to update the rules of origin to the most recent developments to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment.

(5) Amendments to products (headings and descriptions) mentioned in Annex II to the Protocol are necessary to align to the updates made by the World Customs Organisation (WCO) on the HS Nomenclature 2012 and 2017 edition and maintain consistency of products descriptions and HS classification with the harmonised system.

(6) Annex IX to the Protocol lists the overseas countries and territories of the Union. Within the meaning of the Protocol, ‘overseas countries and territories’ mean the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.

(7) It is appropriate to establish the position to be taken on the Union’s behalf in the EPA Committee, as the envisaged decision will be binding on the Union,
HAS ADOPTED THIS DECISION:

Article 1 
The position to be taken on the Union’s behalf within the EPA Committee established by the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, at its eighth session, shall be based on the draft decision of the EPA Committee attached to this Decision.
Article 2 
This Decision shall enter into force on the date of its adoption.
Done at Luxembourg, 25 June 2019.
For the Council
The President
A. ANTON
DRAFT DECISION NO […] OF THE EPA COMMITTEE of …2019 amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part 

THE EPA COMMITTEE,
Having regard to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (‘the Agreement’), and in particular Article 13 thereto;
Having regard to Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Agreement, and in particular Article 44 thereto;
Whereas:

(1) In accordance with Article 13 of the Agreement, the EPA Committee may decide to amend the provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘the Protocol’) with a view to their further simplification.

(2) The Parties have agreed to make a corrigendum to Article 6(2) of the Protocol concerning the definition of the terms ‘their vessels’ and ‘their factory ships’.

(3) The Parties have agreed to introduce a new Article 13 entitled ‘Accounting segregation’, in order to allow economic operators to save costs by using that method of managing stocks.

(4) The Parties have agreed to replace the provision on ‘Direct Transport’ by a new one entitled ‘Non-alteration’, in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country.

(5) The Parties have agreed to introduce a new Article 17 of the Protocol, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores.

(6) The Parties have agreed to amend the Article on proof of origin, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements.

(7) Amendments were introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System). As those amendments were not intended to change the rules of origin, it is necessary, in order to maintain the status quo, that Annex II to the Protocol is amended accordingly.

(8) Following the accession of Croatia to the Union, it is necessary to make changes in Annex IV to the Protocol to introduce the Croatian-language version of the statement of Annex IV.

(9) Amendments were introduced in the list of overseas countries and territories contained in Annex IX to the Protocol. Therefore, in order to reflect those changes it is necessary to amend that Annex accordingly.

(10) In view of the number of changes to be made to the Protocol and the Annexes thereto, clarity requires it to be replaced in its entirety,
HAS ADOPTED THIS DECISION:

Article 1 
The text of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part is hereby replaced by the text set out in the Annex to this Decision.
Article 2 
This Decision shall enter force on the date of its adoption.
Done at …,
For the EPA Committee
The President
[…] […]
ANNEX
PROTOCOL 1 CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’AND METHODS OF ADMINISTRATIVE COOPERATION 
 TITLE I GENERAL PROVISIONS 

Definitions
Article 1 
For the purposes of this Protocol:

((a)) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
((b)) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
((c)) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
((d)) ‘goods’ means both materials and products;
((e)) ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
((f)) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or in the ESA States 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 paid which are, or may be, repaid when the product obtained is exported;
((g)) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States;
((h)) ‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
((i)) ‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;
((j)) ‘chapters’ and ‘headings’ mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonized System’ or ‘HS’;
((k)) ‘classified’ refers to the classification of a product or material under a particular heading;
((l)) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
((m)) ‘territories’ includes territorial waters;
((n)) ‘OCTs’ means the Overseas Countries and Territories as defined in Annex IX;
((o)) ‘other ACP States’ means all the ACP States in exception of the ESA States. TITLE II DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ 

General requirements
Article 2 

1. For the purpose of the ESA–EU Economic Partnership Agreement, hereinafter referred to as ‘the Agreement’ the following products shall be considered as originating in the Community:
((a)) products wholly obtained in the Community within the meaning of Article 6 of this Protocol;
((b)) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.

2. For the purpose of the Agreement, the following products shall be considered as originating in an ESA State:
((a)) products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol;
((b)) products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.
Cumulation in the Community
Article 3 

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in an ESA State, in the other ACP States or in the OCTs, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the Community.

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

4. For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.

5. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:
((a)) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
((b)) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
((c)) the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1 006 respectively.
Cumulation in the ESA States
Article 4 

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that ESA State.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.

5. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:
((a)) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
((b)) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
((c)) the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1 006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.

8. This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.
Cumulation with neighbouring developing countries
Article 5 
At the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:

((a)) the working or processing carried out in the ESA State exceeds the operations listed in Article 8;
((b)) the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee.
For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.
Wholly obtained products
Article 6 

1. The following shall be considered as wholly obtained in an ESA State or in the Community:
((a)) mineral products extracted from their soil or from their seabed;
((b)) fruit and 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 of the Community or of an ESA State by their vessels;
((g)) products made aboard their factory ships exclusively from products referred to in (f);
((h)) used articles collected there which are fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
((i)) waste and scrap resulting from manufacturing operations conducted there;
((j)) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
((k)) goods produced there exclusively from the products specified in (a) to (j).

2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
((a)) which are registered in an EC Member State or in an ESA State;
((b)) which sail under the flag of an EC Member State or of an ESA State;
((c)) which meet one of the following conditions:

((i)) they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State; or
((ii)) they are owned by companies

— which have their head office and their main place of business in an EC Member State or in an ESA State; and
— which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.

3. Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as ‘their vessels’ to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.

4. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).
Sufficiently worked or processed products
Article 7 

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

2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.

3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, 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 either 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.

4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) 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 exworks price of the product;
((b)) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

6. Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.
Insufficient working or processing
Article 8 

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 7 are satisfied:
((a)) preserving operations to ensure that the products remain in good condition during transport and storage;
((b)) breaking-up and assembly of packages;
((c)) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
((d)) ironing or pressing of textiles;
((e)) simple painting and polishing operations;
((f)) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
((g)) operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;
((h)) peeling, stoning and shelling of fruits, nuts and vegetables;
((i)) sharpening, simple grinding or simple cutting;
((j)) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
((k)) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
((l)) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
((m)) simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
((n)) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
((o)) a combination of two or more operations specified in (a) to (n);
((p)) slaughter of animals.

2. All operations carried out either in the Community or in the ESA States 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.
Unit of qualification
Article 9 

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.Accordingly, it follows that:
((a)) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
((b)) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Accessories, spare parts and tools
Article 10 
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.
Sets
Article 11 
Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
Neutral elements
Article 12 
In order to determine whether a product is originating, 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.
Accounting segregation
Article 13 

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing such stocks.

2. The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170 112, 170 113, 170 114 of the Harmonized System, which are being physically combined or mixed in an ESA State or in the Community before exportation to the Community and respectively to the ESA States.

3. The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA State(s) or in the Community is the same as that which would have been obtained had there been physical segregation of the stocks.

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

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

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

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

8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes. TITLE III TERRITORIAL REQUIREMENTS 

Principle of territoriality
Article 14 

1. Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.

2. Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
((a)) the returning goods are the same 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.
Non-alteration
Article 15 

1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.

2. Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.

3. Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.

4. In the case of doubt as to whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.
Exhibitions
Article 16 

1. Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
((a)) an eorter has consigned these products from an ESA State or from the Community 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 an ESA State or 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 must 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 must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not 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.
Shipment of sugar
Article 17 
Shipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170 112, 170 113 and 170 114 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State. TITLE IV PROOF OF ORIGIN 

General requirements
Article 18 

1. Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, benefit from the provisions of the Agreement upon submission of either:
((a)) a movement certificate EUR.1, a specimen of which appears in Annex III; or
((b)) in the cases specified in Article 23(1), a declaration, subsequently referred to as the ‘invoice declaration’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

3. Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1(a) and (b), shall cease to apply.

4. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.
Procedure for the issue of a movement certificate EUR.1
Article 19 

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

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

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.

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 Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. 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.
Movement certificates EUR.1 issued retrospectively
Article 20 

1. Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
((a)) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
((b)) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

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

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

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:‘ISSUED RETROSPECTIVELY’.

5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Issue of a duplicate movement certificate EUR.1
Article 21 

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

2. The duplicate issued in this way must be endorsed with the following word in English:‘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 must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
Article 22 
When originating products are placed under the control of a customs office in an ESA 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 these products elsewhere within the ESA States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.
Conditions for making out an invoice declaration
Article 23 

1. An invoice declaration as referred to in Article 18(1)(b) may be made out:
((a)) by an approved exporter within the meaning of Article 24, or
((b)) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.

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

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

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 24 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.
Approved exporter
Article 24 

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

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

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

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

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Validity of proof of origin
Article 25 

1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

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

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Transit procedure
Article 26 
When the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four 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 has been made available to the European Commission, in conformity with Article 36,
— date of the endorsements.
Submission of proof of origin
Article 27 
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
Importation by instalments
Article 28 
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) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7 308 and 9 406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Exemptions from proof of origin
Article 29 

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

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

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
Information procedure for cumulation purposes
Article 30 

1. When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCTs or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.

2. When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCTs shall be given by the supplier’s declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the Community from which the materials came.

3. A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.

4. The supplier’s declaration may be made out on a preprinted form.

5. The suppliers’ declarations shall bear the origįnal signature of the supplier 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 established. The said customs authorities may lay down conditions for the implementation of this paragraph.

6. The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

7. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.

8. Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.
Supporting documents
Article 31 
The documents referred to in Articles 19(3) and 23(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 ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol may consist, inter alia, of the following:

((a)) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
((b)) documents proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
((c)) documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
((d)) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.
Preservation of proof of origin and supporting documents
Article 32 

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 19(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 23(3).

3. The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 30(7).

4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 19(2).

5. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
Discrepancies and formal errors
Article 33 

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

2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Amounts expressed in euro
Article 34 

1. For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 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 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the Communities by 15 October and shall apply from 1 January of the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.

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

5. The amounts expressed in euro shall be reviewed by the Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro. TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 

Administrative conditions for products to benefit from the Agreement
Article 35 

1. Products originating within the meaning of this Protocol in the ESA States or in the Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.

2. The contracting Parties shall undertake to put in place:
((a)) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5;
((b)) the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.It shall make the notifications referred to in Article 36.
Notification by customs authorities of the Parties
Article 36 

1. The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.

2. The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.

3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.
Mutual assistance
Article 37 

1. In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.

2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.
Verification of proof of origin
Article 38 

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

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

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

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

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

6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7. Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.
Verification of suppliers’ declarations
Article 39 

1. Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

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 appears in Annex VI to this Protocol. Alternatively, the certifying 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 customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

4. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.

5. 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.
Dispute settlement
Article 40 
Where disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.
In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Penalties
Article 41 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Free zones
Article 42 

1. The ESA States and the Community shall take all necessary steps 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 substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.
Customs Cooperation Committee
Article 43 

1. A Customs Cooperation Committee, hereinafter referred to as ‘the Committee’, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.

2. The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.

3. The Committee shall take decisions on cumulation under the conditions laid down in Article 5.

4. The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.

5. The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.

6. The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.
Derogations
Article 44 

1. Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as ‘the Committee’, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.

2. In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:
— description of the finished product,
— nature and quantity of materials originating in a third country,
— nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there,
— manufacturing processes,
— value added,
— number of employees in the enterprise concerned,
— anticipated volume of exports to the Community,
— other possible sources of supply for raw materials,
— reasons for the duration requested in the light of efforts made to find new sources of supply,
— other observations.The same rules shall apply to any requests for extension. The Committee may modify the form.

3. The examination of requests shall in particular take into account:
((a)) the level of development or the geographical situation of the ESA State or States concerned;
((b)) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;
((c)) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment program would enable these rules to be satisfied by stages.

4. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.

5. In addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to:
((a)) the economic and social impact of the decision to be taken especially in respect of employment;
((b)) the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.

6. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.

7. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.

8. Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8 000 tonnes for canned tuna and within an annual quota of 2 000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.

9. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.

10. 
((a)) The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
((b)) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ESA State or States concerned submit, three months before the end of each period, a proof that they are still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
((c)) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down. TITLE VI CEUTA AND MELILLA 

Special conditions
Article 45 

1. The term ‘Community’ used in this Protocol does not cover Ceuta and Melilla. The term ‘products originating in the Community’ does not cover products originating in Ceuta and Melilla.

2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.

3. Where products wholly obtained in Ceuta, Melilla or in the Community undergo working and processing in an ESA State, they shall be considered as having been wholly obtained in an ESA State.

4. Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.

5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.

6. Ceuta and Melilla shall be considered as a single territory. TITLE VII FINAL PROVISIONS 

Amendments to the Protocol
Article 46 
The EPA Committee may decide to amend the provisions of this Protocol.
Annexes
Article 47 
The Annexes to this Protocol shall form an integral part thereof.
Implementation of the Protocol
Article 48 
The Community and the ESA States shall each take the steps necessary to implement this Protocol.
ANNEX I TO PROTOCOL 1
INTRODUCTORY NOTES TO THE LIST IN ANNEX IINote 1: 
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 7 of the Protocol.Note 2: 

1.. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in 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 Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
3.. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
4.. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.Note 3: 

1.. The provisions of Article 7 of the Protocol 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 ESA States.
Example:
An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex 7224.
If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
2.. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Therefore, if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
3.. Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
4.. When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
5.. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).
Example:
The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is the fibre stage.
6.. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.Note 4: 

1.. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun.
2.. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
3.. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.Note 5: 

1.. Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
2.. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:

— silk,
— wool,
— coarse animal hair,
— fine animal hair,
— horsehair,
— cotton,
— paper-making materials and paper,
— flax,
— true hemp,
— jute and other textile bast fibres,
— sisal and other textile fibres of the genus Agave,
— coconut, abaca, ramie and other vegetable textile fibres,
— synthetic man-made filaments,
— artificial man-made filaments,
— current conducting filaments,
— synthetic man-made staple fibres of polypropylene,
— synthetic man-made staple fibres of polyester,
— synthetic man-made staple fibres of polyamide,
— synthetic man-made staple fibres of polyacrylonitrile,
— synthetic man-made staple fibres of polyimide,
— synthetic man-made staple fibres of polytetrafluoroethylene,
— synthetic man-made staple fibres of 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 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
— other products of heading No 5605.
Example:
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.
Example:
A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.
Example:
Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
3.. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ this tolerance is 20 per cent in respect of this yarn.
4.. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.Note 6: 

1.. In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.
Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not be 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.Note 7: 

1.. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:

((a)) vacuum distillation;
((b)) redistillation by a very thorough fractionation process;
((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; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
((g)) polymerization;
((h)) alkylation;
((i)) isomerization.
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; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
((g)) polymerization;
((h)) alkylation;
((i)) isomerization;
((j)) in respect of heavy oils falling within heading No ex 2710 only, desulphurization 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 desulphurization, 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 decolorization) 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.
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.
ANNEX II TO PROTOCOL 1
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

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

HS heading No.(1) Description of product(2) Working or processing carried out on non-originating materials that confers originating status(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: 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; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, 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 0308 Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks 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 
ex 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 
ex 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled, or frozen, whether or not cut, crushed or powdered:  
ex 1211 90 Other plants and parts of plants, incl. seeds and fruits, (excl. ginseng roots, coca leaf, poppy straw, ephedra and tonquin beans) 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 
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 mucilages and thickeners, whether or not modified, derived from vegetable products:  
 Mucilages and thickeners, modified, derived from vegetable products Manufacture from non-modified mucilages and thickeners 
 Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Manufacture in which all the materials of Chapter 14 used must be wholly obtained 
ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
1501 Pig fat (including lard) and poultry fat, other than that of heading no. 0209 or 1503:  
 Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506 
 Other Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207 
1502 Fats of bovine animals, sheep or goats, other than those of heading No 1503  
 Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506 
 Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:  
 Solid fractions Manufacture from materials of any heading including other materials of heading No 1504 
 Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained 
ex 1505 Refined lanolin Manufacture from crude wool grease of heading No 1505 
1506 Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:  
 Solid fractions Manufacture from materials of any heading including other materials of heading No 1506 
 Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 
1507 to 1515 Vegetable oils and their fractions:
— Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
— Solid fractions, except for that of jojoba oil
— Other Manufacture in which all the materials used are classified within a heading other than that of the productManufacture from other materials of heading Nos 1507 to 1515Manufacture 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, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared Manufacture in which:
— all the materials of Chapter 2 used must be wholly obtained;
— all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used 
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516 Manufacture in which:
— all the materials of Chapters 2 and 4 used must be wholly obtained;
— all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used 
ex Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for: Manufacture from animals of Chapter 1 
1604 and 1605 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product 
ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
ex 1701 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:  
 Chemically pure maltose and fructose Manufacture from materials of any heading including other materials of heading No 1702 
 Other sugars in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
 Other Manufacture in which all the materials used must already be originating 
ex 1703 Molasses resulting from the extraction or refining of sugar, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
Chapter 18 Cocoa and cocoa preparations Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of 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 therefor 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, groats 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 and ex 2005 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product 
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) 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 therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:  
 Sauces and preparations therefor; 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 therefor 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 
22072208 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture:
— using 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 volumeManufacture:
— 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 Calcination of dolomite not calcined 
ex 2519 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) 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 Calcination 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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 2852 Mercury compounds of Internal ethers, cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivativesInternal ethers and their halogenated, sulphonated, nitrated or nitrosated derivativesCyclic acetals and internal hemiacetals 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 productManufacture 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 productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Mercury compounds of Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings 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
 Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials, containing mercury compounds Manufacture in which the value of all the materials used does not exceed 50 % 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) Other operations than those referred to in column (3) 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) Other operations than those referred to in column (3) 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 derivativesCyclic acetals and internal hemiacetals 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 productManufacture 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 productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 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
ex 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 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:  
 Other 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
 Other 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
Ex293911 Concentrates of poppy straw containing not less than 50 % by weight of alkaloids Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
2939 80 Alkaloids of non-vegetal origin
— Heterocyclic compounds with nitrogen hetero-atom(s) only
— 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 and 2933 used may not exceed 20 % of the ex-works price of the productManufacture 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 productManufacture 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 
ex 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:  
 Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes 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
 Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale Manufacture from materials of any heading, including other materials of heading 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 
 Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes 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 polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3003 and 3004 Medicaments (excluding goods of heading No 3002, 3005 or 3006):
— Obtained from amikacin of heading No 2941
— 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 productManufacture 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 3006 Appliances identifiable for ostomy use made of plastic Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:Made of plastic:Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-workedAddition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer contentOtherMade of fabrics Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the productManufacture 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 productManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productManufacture from yarn Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3006 70 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
ex 3006 92 Waste pharmaceuticals:Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 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 
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 fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; 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 enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Manufacture from materials of any heading, including materials of a different ‘group’ 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) Other operations than those referred to in column (3) 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; Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
  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. 
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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:  
 Instant print film for colour photography, in packs Manufacture in which all the materials used are 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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, 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 packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:  
 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials of heading 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-oxidizing preparations and other compound stabilizers for rubber or plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or 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 
ex 3821 Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. 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 productsNaphthenic acids, their water insoluble salts and their estersSorbitol other than that of heading No 2905 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
 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their saltsIon exchangersGetters for vacuum tubes  
 Alkaline iron oxide for the purification of gasAmmoniacal gas liquors and spent oxide produced in coal gas purificationSulphonaphthenic acids, their water insoluble salts and their estersFusel oil and Dippel’s oilMixtures of salts having different anionsCopying pastes with a basis of gelatin, whether or not on a paper or textile backing  
 Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
ex 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:  
 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 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 
 Clinical waste: surgical gloves, mittens and mitts Manufacture in which all the materials used are classified within a heading other than that of the product 
 Syringes, needles, catheters, cannulae 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
3826 Biodiesel and mixtures thereof, 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 
3901 to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:  
 Addition homopolymerization 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 to 3921 Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:  
 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-workedOther: 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
 Addition homopolymerization 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 and ex 3917 Profile shapes and tubes Manufacture in which:
— the value of all the materials used does not exceed 50 % of the ex-works price of the product;
— the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized 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, metallized 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 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
ex Chapter 40 Rubber and articles thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber 
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product 
4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:  
 Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres 
 Other Manufacture from materials of any heading, except those of heading Nos 4011 or 4012 
ex 4017 Articles of hard rubber Manufacture from hard rubber 
ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on 
4104 to 4106 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared Retanning of pre-tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product
4107 Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: Retanning of pre-tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4114 Patent leather and patent laminated leather; metallized leather Manufacture from leather of heading Nos 4104 to 4107, 4112 or 4113, 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 Planing, 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, planing, sanding or finger-jointing 
ex 4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
— Sanded or finger-jointed Sanding or finger-jointing 
 Beadings and mouldings Beading or moulding 
ex 4410 to ex 4413 Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding 
ex 4415 Packing cases, boxes, crates, drums and similar packings, 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; basketware 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 garnetted stock), carded or combed Carding or combing of silk waste 
5004 to ex 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, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from:
— raw silk or silk waste carded or combed or otherwise prepared for spinning,
— natural fibres not carded or combed or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials 
5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 52 Cotton; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
5204 to 5207 Yarn and thread of cotton Manufacture from:
— 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, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from:
— raw silk or silk waste carded or combed or otherwise prepared for spinning,
— natural fibres not carded or combed or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials 
5309 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5401 to 5406 Yarn, monofilament and thread of man-made filaments Manufacture from
— raw silk or silk waste carded or combed or otherwise prepared for spinning,
— natural fibres not carded or combed or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials 
5407 and 5408 Woven fabrics of man-made filament yarn: Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp 
5508 to 5511 Yarn and sewing thread of man-made staple fibres Manufacture from:
— raw silk or silk waste carded or combed or otherwise prepared for spinning,
— natural fibres not carded or combed or otherwise prepared for spinning,
— Chemical materials or textile pulp, or
— paper-making materials 
5512 to 5516 Woven fabrics of man-made staple fibres: Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, 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:  
 Needleloom 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 Metallized 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, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, 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, rasing, calendering, 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 note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Manufacture from yarn 
5905 Textile wall coverings: Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, 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 Rubberized 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, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:  
 Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle fabric 
 Other Manufacture in which all the materials used are classified within a heading other than that of the product 
5909 to 5911 Textile articles of a kind suitable for industrial use:
— Polishing discs or rings other than of felt of heading No 5911
— 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
— Other Manufacture from yarn or waste fabrics or rags of heading No 6310Manufacture from yarn: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 and 6214 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, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, 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 aluminized 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 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:  
 Of felt, of nonwovens Manufacture from
— natural 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 landcraft; 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 
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 7003ex 7004 and ex 7005 Glass with a non-reflecting layer Manufacture from materials of heading No 7001 
7006 Glass of heading No 7003, 7004 or 7005, bent, edgeworked, 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 product Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018) Manufacture in which all the materials used are classified within a heading other than that of the product Cutting 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 and ex 7104 Worked precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture from unworked precious or semi-precious stones 
7106, 7108 and 7110 Precious metals:  
 Unwrought Manufacture from materials not classified within heading No 7106, 7108 or 7110 Electrolytic, 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 and ex 7111 Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought 
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
7117 Imitation jewellery Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205 
7208 to 7216 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel Manufacture from ingots or other primary forms or semi-finished materials of headings No 7206 or 7207 
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading No 7207 
ex 7218 Semi-finished products Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205 
7219 to 7222 Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms or semi-finished materials of heading No 7218 
7223 Wire of stainless steel Manufacture from semi-finished materials of heading No 7218 
ex 7224 Semi-finished products Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205 
7225 to 7228 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 or semi-finished materials of headings No 7206, 7207, 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 rackrails, 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 specialized for jointing or fixing rails Manufacture from materials of heading No 7206 
7304, 7305 and 7306 Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel Manufacture from materials of heading No 7206, 7207, 7218 or 7224 
ex 7307 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product 
7308 Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used 
ex 7315 Skid chain Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product 
ex Chapter 74 Copper and articles thereof; except for: Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 50 % of the ex-works price of the product 
7401 Copper mattes; cement copper (precipitated copper) Manufacture in which all the materials used are classified within a heading other than that of the product 
7402 Unrefined copper; copper anodes for electrolytic refining Manufacture in which all the materials used are classified within a heading other than that of the product 
7403 Refined copper and copper alloys, unwrought:  
 Refined copper Manufacture in which all the materials used are classified within a heading other than that of the product 
 Copper alloys and refined copper containing other elements Manufacture from refined copper, unwrought, or waste and scrap of copper 
7404 Copper waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product 
7405 Master alloys of copper Manufacture in which all the materials used are classified within a heading other than that of the product 
ex Chapter 75 Nickel and articles thereof; except for: Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 50 % of the ex-works price of the product 
7501 to 7503 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product 
ex Chapter 76 Aluminium and articles thereof; except for: Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 50 % of the ex-works price of the product 
7601 Unwrought aluminium Manufacture in which:
— all the materials used are classified within a heading other than that of the product; and
— the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602 Aluminium waste and 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 are 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 are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used 
8002 and ex 8007 Tin waste and scrap; other articles of tin Manufacture in which all the materials used are classified within a heading other than that of the product 
Chapter 81 Other base metals; cermets; articles thereof:  
 Other base metals, wrought; articles thereof Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product 
 Other Manufacture in which all the materials used are classified within a heading other than that of the product 
ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 
8206 Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set 
8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), 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 are 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 are 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 are 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 are 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 are 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 the value of all the materials used does not exceed 30 % of the ex-works price of the final product 
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8403 and ex 8404 Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8407 Spark-ignition reciprocating or rotary internal combustion piston engines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8409 Parts suitable for use solely or principally with the engines of heading No 8407 or 8408 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8411 Turbo-jets, turbo propellers and other gas turbines Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex 8413 Rotary positive displacement pumps Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8414 Industrial fans, blowers and the like Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415 Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8419 Machines for wood, paper pulp and paperboard industries Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8425 to 8428 Lifting, handling, loading or unloading machinery Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:  
 Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Other Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— 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
ex 8443 Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8444 to 8447 Machines of these headings for use in the textile industry Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex 8448 Auxiliary machinery for use with machines of headings Nos 8444 and 8445 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8452 Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines, sewing machine needles:  
 Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;
— the thread tension, crochet and zigzag mechanisms used are already originating 
 Other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex 8456, 8457 to 8465 and ex 8466 Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466, except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex 8456 and ex 8466 water-jet cutting machines;parts and accessories of water-jet cutting machines 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
8469 to 8472 Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
8482 Ball or roller bearings Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings, mechanical seals Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex 8486 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Other machine tools (including machine for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials of a kind used solely or principally for the manufacture of semiconductors and flat screen systems Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 stereoscopic microscopes and other microscopes, for photomicrography, cinephotomicrography or microprojection of a kind used solely or principally for the manufacture of semiconductors and flat screen system; and parts and accessories 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;
— 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
 marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 moulds for rubber or plastics, injection or compression types Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 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
8487 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 8517 Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528; 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
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 Sound 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;
— 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 or 8521 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.  
 Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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 
 Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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;
— 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
 Matrices and masters for the production of discs, but excluding 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 
 Smart cards 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
8525 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; digital cameras and 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 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 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus  
 Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or 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;
— 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 
 Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 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
 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 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1,000 Volt 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
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables  
 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt 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
 Connectors for optical fibres, optical fibre bundles or cables  
 of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 of ceramics Manufacture in which all the materials used are classified within a heading other than that of the product 
 of copper 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 
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  
 Monolithic integrated circuits Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— 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
 Multichips which are 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 
 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 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 therefor, of base metal lined with insulating material Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Electronic microassemblies Manufacture in which:
— the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
— within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 Other 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 signaling 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, motorized, 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 polarizing 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, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor 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 microprojection 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 photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9016 Balances of a sensitivity of 5 cg or better, with or without weights Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:  
 Dentists’ chairs incorporating dental appliances or dentists’ spittoons Manufacture from materials of any heading, including other materials of heading 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, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor:  
 Parts and accessories Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Other Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— 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 ionizing radiations Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9032 Automatic regulating or controlling instruments and apparatus Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
ex Chapter 91 Clocks and watches and parts thereof; except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
9105 Other clocks Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9109 Clock movements, complete and assembled Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Manufacture:
— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
— where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9111 Watch cases and parts thereof Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9112 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof Manufacture in which:
— all the materials used are classified within a heading other than that of the product;
— the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9113 Watch straps, watch bands and watch bracelets, and parts thereof:  
 Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
Chapter 92 Musical instruments, parts and accessories of such articles Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
ex Chapter 94 Furniture bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, prefabricated buildings except for: Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product
ex 9401 and ex 9403 Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less Manufacture in which all the materials used are classified in a heading other than that of the productorManufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
  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 
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 
ex 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 are 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 are classified within a heading other than that of the product 
ex 9601 and ex 9602 Articles of animal, vegetable or mineral carving materials Manufacture from ‘worked’ carving materials of the same heading 
ex 9603 Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, 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 
9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material. Manufacture in which all the materials used are classified within a heading other than that of the product 
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 







































ANNEX II(a) TO PROTOCOL 1
DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS, ACCORDINGLY TO ARTICLE 7(2)

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

1.. For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.
2.. A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:
'Derogation – Annex II(a) of Protocol … - 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 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 23 of the Protocol.
3.. The ESA States and the Member States of the Community shall take the measures necessary on their part to implement this Annex.

HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status
ex Chapter 4 Dairy produce,
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which all the materials of Chapter 4 used are wholly obtained
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which all the materials of Chapter 6 used are wholly obtained
ex Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons,
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which all the materials of Chapter 8 used are wholly obtained
1101 Wheat or meslin flour Manufacture from materials of any heading except that of the product
Chapter 12 Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder Manufacture from materials of any heading except that of the product
1301 Lac natural gums, resins, gum-resins and oleoresins (for example, balsams) Manufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the product
ex 1302 Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
— other than mucilages and thickeners, modified, derived from vegetable products Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;
— other than solid fractions Manufacture from materials of any heading except that of the product
ex 1507 to ex 1515 Vegetable oils and their fractions: 
 
— Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture from materials of any subheading except that of the product
 
— other than olive oils under headings 1509 and 1510 Manufacture from materials of any heading except that of the product
ex 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
— fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’ Manufacture from materials classified in a heading other than that of the product
ex Chapter 18 Cocoa and cocoa preparations,
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture from materials of any heading, except that of the product
ex 1901 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture from materials of any heading, except that of the product
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 
 
— containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the products of Chapter 11 used are originating
 
— containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which:
— all the products of Chapter 11 used are originating,
— all the materials of Chapters 2 and 3 used are wholly obtained
1903 Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
— with a content of materials of heading 1108 13 (potato starch) not more than 20 % by weight Manufacture from materials of any heading, except that of the product
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture:
— from materials of any heading, except those of heading 1806,
— in which all the products of Chapter 11 used are originating
1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Manufacture in which all the products of Chapter 11 used are originating
ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants:
— from materials other than those of subheading 0711 51
— from materials other than of headings 2002, 2003, 2008 and 2009
— with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 21 Miscellaneous edible preparations:
— with a content of materials of Chapters 4 and 17 not more than 20 % by weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 23 Residues and waste from the food industries; prepared animal fodder:
— with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % on weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ANNEX III TO PROTOCOL 1
FORM FOR MOVEMENT CERTIFICATE

1.. Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement 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 × 297 mm, a tolerance of up to plus 8 mm 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 25g/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.
MOVEMENT CERTIFICATE 
APPLICATION FOR A MOVEMENT CERTIFICATE 
DECLARATION BY THE EXPORTER 

ANNEX IV TO PROTOCOL 1
INVOICE DECLARATION

ANNEX V A TO PROTOCOL 1
SUPPLIER DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS
I, the undersigned, declare that the goods listed on this invoice …(1) were produced in …(2) and satisfy the rules of origin governing preferential trade between the ESA States and the European Community.
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
…(3) …(4) …(5)
NOTE 
The above mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:‘… listed on this invoice and marked … were produced …’. 

If a document other than an invoice or an annex to the invoice is used (see Article 29(3)), the name of the document concerned shall be mentioned instead of the word ‘invoice’.
 (2) The Community, Member State, ESA State, OCTs or other ACP State. Where an ESA State, OCTs or an other ACP State is given, a reference must also be made to the Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.
 (3) Place and date.
 (4) Name and function in company.
 (5) Signature.

ANNEX V B TO PROTOCOL 1
SUPPLIER DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS
I, the undersigned, declare that the goods listed on this invoice …(1) were produced in …(2) and incorporate the following components or materials which do not have an ESA State, other ACP State, OCTs or Community origin for preferential trade:
…(3) …(4) …(5) ……………… ……………… ………………(6)
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
…(7) …(8) …(9)
NOTE 
The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:‘ …listed on this invoice and marked …were produced …’. 

If a document other than an invoice or an annex to the invoice is used (see Article 29(3)), the name of the document concerned shall be mentioned instead of the word ‘invoice’
 (2) The Community, Member State, ESA State, OCTs or another ACP State.
 (3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.
 (4) Customs values to be given only if required.
 (5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.
 (6) ‘and have undergone the following processing in [the Community] [Member State] [ESA State] [OCTs] [other ACP State] …’, to be added with a description of the processing carried out if this information is required.
 (7) Place and date.
 (8) Name and function in company.
 (9) Signature.

ANNEX VI TO PROTOCOL 1
INFORMATION CERTIFICATE


1.. The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Agreement 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 8 mm 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.

ANNEX VII TO PROTOCOL 1
FORM FOR APPLICATION FOR A DEROGATION
1. Commercial description of the finished product1.1 Customs classification (H.S. code) 2. Anticipated annual quantity of exports to the Community (weight, No of pieces, meters or other unit)
3. Commercial description of third country materials Customs classification (H. S. code) 4. Anticipated annual quantity of third country materials to be used
5. Value of third country materials 6. Value of finished products
7. Origin of third country materials 8. Reasons why the rule of origin for the finished product cannot be fulfilled
9. Commercial description of materials originating in States or territories referred to in Articles 3 and 4 10. Anticipated annual quantity of materials originating in States or territories referred to in Articles 3 and 4 to be used
11. Value of materials of States or territories referred to in Articles 3 and 4 12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials without obtaining origin
13. Duration requested for derogationfrom … to …
14. Detailed description of working and processing in the ESA State(s): 15. Capital structure of the firm(s) concerned
16. Amount of investments made/foreseen
17. Staff employed/expected
18. Value added by the working or processing in the ESA State(s): 18.1 Labour: 18.2 Overheads: 18.3 Others: 20. Possible developments to overcome the need for a derogation
19. Other possible sources of supply for materials 21. ObservationsNOTES 

1.. If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention ‘see annex’ shall be entered in the box concerned.
2.. If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.
3.. A form shall be completed for each product covered by the request.
Boxes 3, 4, 5, 7‘third country’ means any country which is not referred to in Articles 3 and 4.Box 12If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the ESA State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.Box 13The dates to be indicated are the initial and final one for the period in which EUR 1 certificates may be issued under the derogation.Box 18Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.Box 19If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.Box 20Indicate possible further investments or suppliers’ differentiation which make the derogation necessary for only a limited period of time.
ANNEX VIII TO PROTOCOL 1
NEIGHBOURING DEVELOPING COUNTRIES

For the application of Article 5 of Protocol 1, the following definition shall apply:
the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:
AfricaAlgeria, Egypt, Libya, Morocco, Tunisia;AsiaMaldives

ANNEX IX TO PROTOCOL 1
OVERSEAS COUNTRIES AND TERRITORIES

Within the meaning of this Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
(This list does not prejudge the status of these countries and territories, or future changes in their status.)

1.. Overseas countries and territories that have special relations with the Kingdom of Denmark:

— Greenland.
2.. Overseas countries and territories that have special relations with the French Republic:

— New Caledonia and Dependencies,
— French Polynesia,
— French Southern and Antarctic Territories,
— Wallis and Futuna Islands.
— Saint Pierre and Miquelon,
— Saint Barthélemy.
3.. Overseas countries and territories that have special relations with the Kingdom of the Netherlands:

— Aruba,
— Bonaire,
— Curaçao,
— Saba,
— Sint Eustatius,
— Sint Maarten.
4.. Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:

— Anguilla,
— Cayman Islands,
— Falkland Islands,
— South Georgia and the South Sandwich Islands,
— Montserrat,
— Pitcairn,
— Saint Helena and Dependencies,
— British Antarctic Territory,
— British Indian Ocean Territory,
— Turks and Caicos Islands,
— British Virgin Islands,
— Bermuda.

ANNEX X TO PROTOCOL 1
PRODUCTS FOR WHICH THE CUMULATION PROVISIONS REFERRED TO IN ARTICLES 3 AND 4 APPLY AFTER 1 OCTOBER 2015 AND TO WHICH THE PROVISIONS OF ARTICLE 5 SHALL NOT BE APPLICABLE

HS/CN-code Description
1701 Cane or beet sugar and chemically pure sucrose, in solid form
1702 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 (excl. cane or beet sugar and chemically pure sucrose)
ex 1704 90 corresponding to 1704 90 99 Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)
ex 1806 10 corresponding to 1806 10 30 Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 1806 10 corresponding to 1806 10 90 Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 1806 20 corresponding to 1806 20 95 Food preparations containing cocoa 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 (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)
ex 1901 90 corresponding to 1901 90 99 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers’ wares of heading 1905)
ex 2101 12 corresponding to 2101 12 98 Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)
ex 2101 20 corresponding to 2101 20 98 Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)
ex 2106 90 corresponding to 2106 90 59 Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)
ex 2106 90 corresponding to 2106 90 98 Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
ex 3302 10 corresponding to 3302 10 29 Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
ANNEX XI TO PROTOCOL 1
OTHER ACP STATES

Within the meaning of this Protocol ‘other ACP States’ shall mean the States listed below:

— Angola
— Antigua and Barbuda
— Bahamas
— Barbados
— Belize
— Benin
— Botswana
— Burkina Faso
— Burundi
— Cameroon
— Cape Verde
— Central African Republic
— Chad
— Cook Islands
— Ivory Coast
— Democratic Republic of Congo
— Djibouti
— Dominica
— Dominican Republic
— Equatorial Guinea
— Eritrea
— Ethiopia
— Federated States of Micronesia
— Fiji
— Gabon
— Gambia
— Ghana
— Grenada
— Guinea
— Guinea Bissau
— Guyana
— Haiti
— Jamaica
— Kenya
— Kiribati
— Lesotho
— Liberia
— Malawi
— Mali
— Marshall Islands
— Mauritania
— Mozambique
— Namibia
— Nauru
— Niger
— Niue
— Nigeria
— Palau
— Papua New Guinea
— Republic of Congo
— Rwanda
— St Kitts and Nevis
— St Lucia
— St Vincent and the Grenadines
— Samoa
— Sao Tome and Principe
— Senegal
— Sierra Leone
— Solomon Islands
— Somalia
— Sudan
— Suriname
— Swaziland
— Tanzania
— Togo
— Tonga
— Trinidad and Tobago
— Tuvalu
— Uganda
— Vanuatu

ANNEX XII TO PROTOCOL 1
PRODUCTS ORIGINATING IN SOUTH AFRICA EXCLUDED FROM CUMULATIONPROVIDED FOR IN ARTICLE 4PROCESSED AGRICULTURAL PRODUCTS 

Yoghurt


 0403 10 51
 0403 10 53
 0403 10 59
 0403 10 91
 0403 10 93
 0403 10 99

Other fermented or acidified milk and cream


 0403 90 71
 0403 90 73
 0403 90 79
 0403 90 91
 0403 90 93
 0403 90 99

Dairy spreads


 0405 20 10
 0405 20 30

Edible vegetables


 0710 40 00
 0711 90 30

Pectic substances, pectinates and pectates


 1302 20 10
 1302 20 90

Other margarine


 1517 90 10

Fructose


 1702 50 00
 1702 90 10

Chewing gum


 1704 10 11
 1704 10 19
 1704 10 91
 1704 10 99

Other sugar confectionery


 1704 90 10
 1704 90 30
 1704 90 51
 1704 90 55
 1704 90 61
 1704 90 65
 1704 90 71
 1704 90 75
 1704 90 81
 1704 90 99

Cocoa powder


 1806 10 15
 1806 10 20
 1806 10 30
 1806 10 90

Other cocoa preparations


 1806 20 10
 1806 20 30
 1806 20 50
 1806 20 70
 1806 20 80
 1806 20 95
 1806 31 00
 1806 32 10
 1806 32 90
 1806 90 11
 1806 90 19
 1806 90 31
 1806 90 39
 1806 90 50
 1806 90 60
 1806 90 70
 1806 90 90

Food preparations for infant use


 1901 10 00
 1901 20 00
 1901 90 11
 1901 90 19
 1901 90 91
 1901 90 99

Pasta


 1902 11 00
 1902 19 10
 1902 19 90
 1902 20 91
 1902 20 99
 1902 30 10
 1902 30 90
 1902 40 10
 1902 40 90

Tapioca


 1903 00 00

Prepared foods


 1904 10 10
 1904 10 30
 1904 10 90
 1904 20 10
 1904 20 91
 1904 20 95
 1904 20 99
 1904 30 00
 1904 90 10
 1904 90 80

Bread, pastry, cakes, biscuits and other bakers’ wares


 1905 10 00
 1905 20 10
 1905 20 30
 1905 20 90
 1905 31 11
 1905 31 19
 1905 31 30
 1905 31 91
 1905 31 99
 1905 32 05
 1905 32 11
 1905 32 19
 1905 32 91
 1905 32 99
 1905 40 10
 1905 40 90
 1905 90 10
 1905 90 20
 1905 90 30
 1905 90 40
 1905 90 45
 1905 90 55
 1905 90 60
 1905 90 90

Other preparations of vegetables, fruit, nuts and other edible parts of plants


 2001 90 30
 2001 90 40
 2004 10 91
 2004 90 10
 2005 20 10
 2005 80 00
 2008 99 85
 2008 99 91

Miscellaneous edible preparations


 2101 11 11
 2101 11 19
 2101 12 92
 2101 20 98
 2101 30 11
 2101 30 19
 2101 30 91
 2101 30 99
 2102 10 10
 2102 10 31
 2102 10 39
 2102 10 90
 2102 20 11
 2103 20 00
 2105 00 10
 2105 00 91
 2105 00 99
 2106 10 20
 2106 10 80
 2106 90 20
 2106 90 98

Waters


 2202 90 91
 2202 90 95
 2202 90 99

Vermouth and other wine


 2205 10 10
 2205 10 90
 2205 90 10
 2205 90 90

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength


 2207 10 00
 2207 20 00

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages


 2208 40 11
 2208 40 39
 2208 40 51
 2208 40 99
 2208 90 91
 2208 90 99

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes


 2402 10 00
 2402 20 10
 2402 20 90
 2402 90 00

Smoking tobacco and other


 2403 10 10
 2403 10 90
 2403 91 00
 2403 99 10
 2403 99 90

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives


 2905 43 00
 2905 44 11
 2905 44 19
 2905 44 91
 2905 44 99
 2905 45 00

Essential oils


 3301 90 10
 3301 90 21
 3301 90 90

Mixtures of odoriferous substances


 3302 10 10
 3302 10 21
 3302 10 29

Casein, caseinates and other casein derivatives; casein glues


 3501 10 50
 3501 10 90
 3501 90 90

Dextrins and other modified starches


 3505 10 10
 3505 10 90
 3505 20 10
 3505 20 30
 3505 20 50
 3505 20 90

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations


 3809 10 10
 3809 10 30
 3809 10 50
 3809 10 90

Industrial monocarboxylic fatty acids acid oils from refining


 3823 13 00
 3823 19 10
 3823 19 30
 3823 19 90

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries


 3824 60 11
 3824 60 19
 3824 60 91
 3824 60 99
BASIC AGRICULTURAL PRODUCTS 

Live bovine animals


 0102 90 05
 0102 90 21
 0102 90 29
 0102 90 41
 0102 90 49
 0102 90 51
 0102 90 59
 0102 90 61
 0102 90 69
 0102 90 71
 0102 90 79

Meat of bovine animals, fresh or chilled


 0201 10 00
 0201 20 20
 0201 20 30
 0201 20 50
 0201 20 90
 0201 30 00

Meat of bovine animals, frozen


 0202 10 00
 0202 20 10
 0202 20 30
 0202 20 50
 0202 20 90
 0202 30 10
 0202 30 50
 0202 30 90

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen


 0206 10 95
 0206 29 91

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal


 0210 20 10
 0210 20 90
 0210 99 51
 0210 99 90

Milk and cream, concentrated or containing added sugar or other sweetening matter


 0402 10 11
 0402 10 19
 0402 10 91
 0402 10 99
 0402 21 11
 0402 21 17
 0402 21 19
 0402 21 91
 0402 21 99
 0402 29 11
 0402 29 15
 0402 29 19
 0402 29 91
 0402 29 99

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream


 0403 90 11
 0403 90 13
 0403 90 19
 0403 90 31
 0403 90 33
 0403 90 39

Whey


 0404 10 02
 0404 10 04
 0404 10 06
 0404 10 12
 0404 10 14
 0404 10 16
 0404 10 26
 0404 10 28
 0404 10 32
 0404 10 34
 0404 10 36
 0404 10 38
 0404 90 21
 0404 90 23
 0404 90 29
 0404 90 81
 0404 90 83
 0404 90 89

Butter and other fats and oils derived from milk; dairy spreads


 0405 10 11
 0405 10 19
 0405 10 30
 0405 10 50
 0405 10 90
 0405 20 90
 0405 90 10
 0405 90 90

Cheese and curd


 0406 20 10
 0406 40 10
 0406 40 50
 0406 90 01
 0406 90 13
 0406 90 15
 0406 90 17
 0406 90 18
 0406 90 19
 0406 90 23
 0406 90 25
 0406 90 27
 0406 90 29
 0406 90 32
 0406 90 35
 0406 90 37
 0406 90 39
 0406 90 61
 0406 90 63
 0406 90 73
 0406 90 75
 0406 90 76
 0406 90 79
 0406 90 81
 0406 90 82
 0406 90 84
 0406 90 85

Cut flowers and flower buds


 0603 11 00
 0603 12 00
 0603 14 00
 0603 90 00

Other vegetables, fresh or chilled


 0709 90 60

Bananas


 0803 00 19

Citrus fruit


 0805 10 20
 0805 40 00
 0805 50 10

Apples, pears and quinces


 0808 10 10
 0808 10 80
 0808 20 10
 0808 20 50

Maize


 1005 10 90
 1005 90 00

Rice


 1006 10 21
 1006 10 23
 1006 10 25
 1006 10 27
 1006 10 92
 1006 10 94
 1006 10 96
 1006 10 98
 1006 20 11
 1006 20 13
 1006 20 15
 1006 20 17
 1006 20 92
 1006 20 94
 1006 20 96
 1006 20 98
 1006 30 21
 1006 30 23
 1006 30 25
 1006 30 27
 1006 30 42
 1006 30 44
 1006 30 46
 1006 30 48
 1006 30 61
 1006 30 63
 1006 30 65
 1006 30 67
 1006 30 92
 1006 30 94
 1006 30 96
 1006 30 98
 1006 40 00

Grain sorghum


 1007 00 10
 1007 00 90

Cereal flours other than of wheat or meslin


 1102 20 10
 1102 20 90
 1102 90 50

Cereal groats, meal and pellets


 1103 13 10
 1103 13 90
 1103 19 50
 1103 20 40
 1103 20 50

Cereal grains otherwise worked


 1104 19 50
 1104 19 91
 1104 23 10
 1104 23 30
 1104 23 90
 1104 23 99
 1104 30 90

Starches; inulin


 1108 11 00
 1108 12 00
 1108 13 00
 1108 14 00
 1108 19 10
 1108 19 90
 1108 20 00

Wheat gluten, whether or not dried


 1109 00 00

Other prepared or preserved meat, meat offal or blood


 1602 50 10
 1602 90 61

Cane or beet sugar and chemically pure sucrose, in solid form


 1701 11 90
 1701 12 90
 1701 91 00
 1701 99 10
 1701 99 90

Other sugars


 1702 20 10
 1702 20 90
 1702 30 10
 1702 30 51
 1702 30 59
 1702 30 91
 1702 30 99
 1702 40 10
 1702 40 90
 1702 60 10
 1702 60 80
 1702 60 95
 1702 90 30
 1702 90 75
 1702 90 79
 1702 90 80
 1702 90 99

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid


 2002 10 10
 2002 10 90
 2002 90 11
 2002 90 19
 2002 90 31
 2002 90 39
 2002 90 91
 2002 90 99

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid


 2005 60 00

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes


 2007 10 10
 2007 91 10
 2007 91 30
 2007 99 10
 2007 99 20
 2007 99 31
 2007 99 33
 2007 99 35
 2007 99 39
 2007 99 55
 2007 99 57

Fruit, nuts and other edible parts of plants


 2008 30 55
 2008 30 71
 2008 30 75
 2008 40 51
 2008 40 59
 2008 40 71
 2008 40 79
 2008 40 90
 2008 50 61
 2008 50 69
 2008 50 71
 2008 50 79
 2008 50 92
 2008 50 94
 2008 50 99
 2008 70 61
 2008 70 69
 2008 70 71
 2008 70 79
 2008 70 92
 2008 70 98
 2008 92 51
 2008 92 59
 2008 92 72
 2008 92 74
 2008 92 76
 2008 92 78
 2008 92 92
 2008 92 93
 2008 92 94
 2008 92 96
 2008 92 97
 2008 92 98

Fruit juices


 2009 11 99
 2009 41 10
 2009 41 91
 2009 49 30
 2009 49 93
 2009 61 10
 2009 61 90
 2009 69 11
 2009 69 19
 2009 69 51
 2009 69 59
 2009 69 71
 2009 69 79
 2009 69 90
 2009 71 10
 2009 71 91
 2009 71 99
 2009 79 11
 2009 79 19
 2009 79 30
 2009 79 91
 2009 79 93
 2009 79 99
 2009 80 71
 2009 90 49
 2009 90 71

Food preparations


 2106 90 30
 2106 90 55
 2106 90 59

Wine of fresh grapes


 2204 10 11
 2204 10 91
 2204 21 11
 2204 21 12
 2204 21 13
 2204 21 17
 2204 21 18
 2204 21 19
 2204 21 22
 2204 21 24
 2204 21 26
 2204 21 27
 2204 21 28
 2204 21 32
 2204 21 34
 2204 21 36
 2204 21 37
 2204 21 38
 2204 21 42
 2204 21 43
 2204 21 44
 2204 21 46
 2204 21 47
 2204 21 48
 2204 21 62
 2204 21 66
 2204 21 67
 2204 21 68
 2204 21 69
 2204 21 71
 2204 21 74
 2204 21 76
 2204 21 77
 2204 21 78
 2204 21 79
 2204 21 80
 2204 21 84
 2204 21 87
 2204 21 88
 2204 21 89
 2204 21 91
 2204 21 92
 2204 21 94
 2204 21 95
 2204 21 96
 2204 29 11
 2204 29 12
 2204 29 13
 2204 29 17
 2204 29 18
 2204 29 42
 2204 29 43
 2204 29 44
 2204 29 46
 2204 29 47
 2204 29 48
 2204 29 62
 2204 29 64
 2204 29 65
 2204 29 71
 2204 29 72
 2204 29 82
 2204 29 83
 2204 29 84
 2204 29 87
 2204 29 88
 2204 29 89
 2204 29 91
 2204 29 92
 2204 29 94
 2204 29 95
 2204 29 96

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages


 2208 90 91
 2208 90 99

Residues and waste from the food industries


 2302 10 10
 2302 10 90
 2303 10 11
INDUSTRIAL PRODUCTS 

Unwrought aluminium


 7601 10 00
 7601 20 10
 7601 20 91
 7601 20 99

Aluminium powders and flakes


 7603 10 00
 7603 20 00
FISHERY PRODUCTS 

Live fish


 0301 10 90
 0301 91 10
 0301 91 90
 0301 92 00
 0301 93 00
 0301 94 00
 0301 95 00
 0301 99 11
 0301 99 19
 0301 99 80

Fish, fresh or chilled


 0302 11 10
 0302 11 20
 0302 11 80
 0302 12 00
 0302 19 00
 0302 21 10
 0302 21 30
 0302 21 90
 0302 22 00
 0302 23 00
 0302 29 10
 0302 29 90
 0302 31 10
 0302 31 90
 0302 32 10
 0302 32 90
 0302 33 10
 0302 33 90
 0302 34 10
 0302 34 90
 0302 35 10
 0302 35 90
 0302 36 10
 0302 39 10
 0302 40 00
 0302 50 10
 0302 50 90
 0302 61 10
 0302 61 30
 0302 61 80
 0302 62 00
 0302 63 00
 0302 64 00
 0302 65 20
 0302 65 50
 0302 65 90
 0302 66 00
 0302 67 00
 0302 68 00
 0302 69 11
 0302 69 19
 0302 69 21
 0302 69 25
 0302 69 31
 0302 69 33
 0302 69 35
 0302 69 41
 0302 69 45
 0302 69 51
 0302 69 55
 0302 69 61
 0302 69 66
 0302 69 67
 0302 69 68
 0302 69 69
 0302 69 75
 0302 69 81
 0302 69 85
 0302 69 86
 0302 69 91
 0302 69 92
 0302 69 94
 0302 69 95
 0302 69 99
 0302 70 00

Fish, frozen


 0303 11 00
 0303 19 00
 0303 21 10
 0303 21 20
 0303 21 80
 0303 22 00
 0303 29 00
 0303 31 10
 0303 31 30
 0303 31 90
 0303 32 00
 0303 33 00
 0303 39 10
 0303 39 30
 0303 39 70
 0303 41 11
 0303 41 13
 0303 41 19
 0303 41 90
 0303 42 12
 0303 42 18
 0303 42 32
 0303 42 38
 0303 42 52
 0303 42 58
 0303 42 90
 0303 43 11
 0303 43 13
 0303 43 19
 0303 43 90
 0303 44 11
 0303 44 13
 0303 44 19
 0303 44 90
 0303 45 11
 0303 45 13
 0303 45 19
 0303 45 90
 0303 46 11
 0303 46 19
 0303 46 90
 0303 49 31
 0303 46 13
 0303 49 33
 0303 49 39
 0303 49 80
 0303 51 00
 0303 52 10
 0303 52 30
 0303 52 90
 0303 61 00
 0303 62 00
 0303 71 10
 0303 71 30
 0303 71 80
 0303 72 00
 0303 73 00
 0303 74 30
 0303 74 90
 0303 75 20
 0303 75 50
 0303 75 90
 0303 76 00
 0303 77 00
 0303 78 11
 0303 78 12
 0303 78 13
 0303 78 19
 0303 78 90
 0303 79 11
 0303 79 19
 0303 79 21
 0303 79 23
 0303 79 29
 0303 79 31
 0303 79 35
 0303 79 37
 0303 79 41
 0303 79 45
 0303 79 51
 0303 79 55
 0303 79 58
 0303 79 65
 0303 79 71
 0303 79 75
 0303 79 81
 0303 79 83
 0303 79 85
 0303 79 88
 0303 79 91
 0303 79 92
 0303 79 93
 0303 79 94
 0303 79 98
 0303 80 10
 0303 80 90

Fish fillets and other fish meat


 0304 11 10
 0304 11 90
 0304 19 13
 0304 19 15
 0304 19 17
 0304 19 19
 0304 19 31
 0304 19 33
 0304 19 35
 0304 19 91
 0304 19 97
 0304 21 00
 0304 29 13
 0304 29 15
 0304 29 17
 0304 29 19
 0304 29 21
 0304 29 29
 0304 29 31
 0304 29 33
 0304 29 35
 0304 29 39
 0304 29 41
 0304 29 43
 0304 29 45
 0304 29 51
 0304 29 53
 0304 29 55
 0304 29 59
 0304 29 61
 0304 29 69
 0304 29 71
 0304 29 73
 0304 29 83
 0304 29 91
 0304 29 79
 0304 29 99
 0304 90 31
 0304 90 39
 0304 90 41
 0304 90 57
 0304 90 59
 0304 90 97
 0304 91 00
 0304 92 00
 0304 99 21
 0304 99 23
 0304 99 31
 0304 99 33
 0304 99 51
 0304 99 55
 0304 99 61
 0304 99 75
 0304 99 99

Fish, dried, salted or in brine; smoked fish


 0305 10 00
 0305 20 00
 0305 30 11
 0305 30 19
 0305 30 30
 0305 30 50
 0305 30 90
 0305 41 00
 0305 42 00
 0305 49 10
 0305 49 20
 0305 49 30
 0305 49 45
 0305 49 50
 0305 49 80
 0305 51 10
 0305 51 90
 0305 59 11
 0305 59 19
 0305 59 30
 0305 59 50
 0305 59 70
 0305 59 80
 0305 61 00
 0305 62 00
 0305 63 00
 0305 69 10
 0305 69 30
 0305 69 50
 0305 69 80

Crustaceans


 0306 11 10
 0306 11 90
 0306 12 10
 0306 12 90
 0306 13 10
 0306 13 30
 0306 13 50
 0306 13 80
 0306 14 10
 0306 14 30
 0306 14 90
 0306 19 10
 0306 19 30
 0306 19 90
 0306 21 00
 0306 22 10
 0306 22 91
 0306 22 99
 0306 23 10
 0306 23 31
 0306 23 39
 0306 23 90
 0306 24 30
 0306 24 80
 0306 29 10
 0306 29 30
 0306 29 90

Molluscs and other aquatic invertebrates


 0307 10 90
 0307 21 00
 0307 29 10
 0307 29 90
 0307 31 10
 0307 31 90
 0307 39 10
 0307 39 90
 0307 41 10
 0307 41 91
 0307 41 99
 0307 49 01
 0307 49 11
 0307 49 18
 0307 49 31
 0307 49 33
 0307 49 35
 0307 49 38
 0307 49 51
 0307 49 59
 0307 49 71
 0307 49 91
 0307 49 99
 0307 51 00
 0307 59 10
 0307 59 90
 0307 91 00
 0307 99 11
 0307 99 13
 0307 99 15
 0307 99 18
 0307 99 90

Prepared or preserved fish; caviar and caviar substitutes


 1604 11 00
 1604 12 10
 1604 12 91
 1604 12 99
 1604 13 11
 1604 13 19
 1604 13 90
 1604 14 11
 1604 14 16
 1604 14 18
 1604 14 90
 1604 15 11
 1604 15 19
 1604 15 90
 1604 16 00
 1604 19 10
 1604 19 31
 1604 19 39
 1604 19 50
 1604 19 91
 1604 19 92
 1604 19 93
 1604 19 94
 1604 19 95
 1604 19 98
 1604 20 05
 1604 20 10
 1604 20 30
 1604 20 40
 1604 20 50
 1604 20 70
 1604 20 90
 1604 30 10
 1604 30 90

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved


 1605 10 00
 1605 20 10
 1605 20 91
 1605 20 99
 1605 30 10
 1605 30 90
 1605 40 00
 1605 90 11
 1605 90 19
 1605 90 30
 1605 90 90

Stuffed pasta


 1902 20 10

ANNEX XIII TO PROTOCOL 1
PRODUCTS ORIGINATING IN SOUTH AFRICA FOR WHICH THE CUMULATION PROVISIONSOF ARTICLE 4 APPLY AFTER 31 DECEMBER 2009BASIC AGRICULTURAL PRODUCTS 

Live horses, asses, mules and hinnies


 0101 10 90
 0101 90 30

Live swine


 0103 91 10
 0103 92 11
 0103 92 19

Live sheep and goats


 0104 10 30
 0104 10 80
 0104 20 90

Live poultry


 0105 11 11
 0105 11 19
 0105 11 91
 0105 11 99
 0105 12 00
 0105 19 20
 0105 19 90
 0105 94 00
 0105 99 10
 0105 99 20
 0105 99 30
 0105 99 50

Meat of swine, fresh, chilled or frozen


 0203 11 10
 0203 12 11
 0203 12 19
 0203 19 11
 0203 19 13
 0203 19 15
 0203 19 55
 0203 19 59
 0203 21 10
 0203 22 11
 0203 22 19
 0203 29 11
 0203 29 13
 0203 29 15
 0203 29 55
 0203 29 59

Meat of sheep or goats, fresh, chilled or frozen


 0204 10 00
 0204 21 00
 0204 22 10
 0204 22 30
 0204 22 50
 0204 22 90
 0204 23 00
 0204 30 00
 0204 41 00
 0204 42 10
 0204 42 30
 0204 42 50
 0204 42 90
 0204 43 10
 0204 43 90
 0204 50 11
 0204 50 13
 0204 50 15
 0204 50 19
 0204 50 31
 0204 50 39
 0204 50 51
 0204 50 53
 0204 50 55
 0204 50 59
 0204 50 71
 0204 50 79

Meat and edible offal, of poultry


 0207 11 10
 0207 11 30
 0207 11 90
 0207 12 10
 0207 12 90
 0207 13 10
 0207 13 20
 0207 13 30
 0207 13 40
 0207 13 50
 0207 13 60
 0207 13 70
 0207 13 99
 0207 14 10
 0207 14 20
 0207 14 30
 0207 14 40
 0207 14 50
 0207 14 60
 0207 14 70
 0207 14 99
 0207 24 10
 0207 24 90
 0207 25 10
 0207 25 90
 0207 26 10
 0207 26 20
 0207 26 30
 0207 26 40
 0207 26 50
 0207 26 60
 0207 26 70
 0207 26 80
 0207 26 99
 0207 27 10
 0207 27 20
 0207 27 30
 0207 27 40
 0207 27 50
 0207 27 60
 0207 27 70
 0207 27 80
 0207 27 99
 0207 32 11
 0207 32 15
 0207 32 19
 0207 32 51
 0207 32 59
 0207 32 90
 0207 33 11
 0207 33 19
 0207 33 51
 0207 33 59
 0207 33 90
 0207 35 11
 0207 35 15
 0207 35 21
 0207 35 23
 0207 35 25
 0207 35 31
 0207 35 41
 0207 35 51
 0207 35 53
 0207 35 61
 0207 35 63
 0207 35 71
 0207 35 79
 0207 35 99
 0207 36 11
 0207 36 15
 0207 36 21
 0207 36 23
 0207 36 25
 0207 36 31
 0207 36 41
 0207 36 51
 0207 36 53
 0207 36 61
 0207 36 63
 0207 36 71
 0207 36 79
 0207 36 90

Fats


 0209 00 11
 0209 00 19
 0209 00 30
 0209 00 90

Meat and edible meat offal


 0210 11 11
 0210 11 19
 0210 11 31
 0210 11 39
 0210 11 90
 0210 12 11
 0210 12 19
 0210 12 90
 0210 19 10
 0210 19 20
 0210 19 30
 0210 19 40
 0210 19 50
 0210 19 60
 0210 19 70
 0210 19 81
 0210 19 89
 0210 19 90
 0210 91 00
 0210 92 00
 0210 93 00
 0210 99 21
 0210 99 29
 0210 99 31
 0210 99 39
 0210 99 41
 0210 99 49

Milk and cream, not concentrated


 0401 10 10
 0401 10 90
 0401 20 11
 0401 20 19
 0401 20 91
 0401 20 99
 0401 30 11
 0401 30 19
 0401 30 31
 0401 30 39
 0401 30 91
 0401 30 99

Milk and cream, concentrated


 0402 91 11
 0402 91 19
 0402 91 31
 0402 91 39
 0402 91 51
 0402 91 59
 0402 91 91
 0402 91 99
 0402 99 11
 0402 99 19
 0402 99 31
 0402 99 39
 0402 99 91
 0402 99 99

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream


 0403 10 11
 0403 10 13
 0403 10 19
 0403 10 31
 0403 10 33
 0403 10 39
 0403 90 51
 0403 90 53
 0403 90 59
 0403 90 61
 0403 90 63
 0403 90 69

Whey


 0404 10 52
 0404 10 54
 0404 10 56
 0404 10 58
 0404 10 62
 0404 10 72
 0404 10 74
 0404 10 76
 0404 10 78
 0404 10 82
 0404 10 84

Cheese and curd


 0406 10 20
 0406 10 80
 0406 20 90
 0406 30 10
 0406 30 31
 0406 30 39
 0406 30 90
 0406 40 90
 0406 90 21
 0406 90 50
 0406 90 69
 0406 90 78
 0406 90 86
 0406 90 87
 0406 90 88
 0406 90 93
 0406 90 99

Birds’ eggs


 0407 00 11
 0407 00 19
 0407 00 30
 0408 11 80
 0408 19 81
 0408 19 89
 0408 91 80
 0408 99 80

Natural honey


 0409 00 00

Cut flowers and flower buds


 0603 13 00
 0603 19 10
 0603 19 90

Potatoes


 0701 90 50
 0702 00 00
 0703 10 11
 0703 10 19
 0703 10 90
 0703 90 00

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled


 0704 10 00
 0704 20 00
 0704 90 10
 0704 90 90

Lettuce and chicory


 0705 11 00
 0705 19 00
 0705 21 00
 0705 29 00

Edible roots


 0706 10 00
 0706 90 10
 0706 90 30
 0706 90 90

Cucumbers and gherkins


 0707 00 05
 0707 00 90

Leguminous vegetables


 0708 10 00
 0708 20 00
 0708 90 00

Other vegetables


 0709 20 00
 0709 30 00
 0709 40 00
 0709 51 00
 0709 59 30
 0709 59 90
 0709 60 10
 0709 70 00
 0709 90 10
 0709 90 20
 0709 90 39
 0709 90 40
 0709 90 50
 0709 90 70
 0709 90 80
 0709 90 90

Vegetables (uncooked or cooked by steaming or boiling in water), frozen


 0710 10 00
 0710 21 00
 0710 22 00
 0710 29 00
 0710 30 00
 0710 80 10
 0710 80 51
 0710 80 61
 0710 80 69
 0710 80 70
 0710 80 80
 0710 80 85
 0710 80 95
 0710 90 00

Vegetables provisionally preserved


 0711 20 90
 0711 40 00
 0711 51 00
 0711 59 00
 0711 90 50
 0711 90 70
 0711 90 80
 0711 90 90

Dried vegetables


 0712 20 00
 0712 31 00
 0712 32 00
 0712 33 00
 0712 39 00
 0712 90 19
 0712 90 30
 0712 90 50
 0712 90 90

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers


 0714 10 10
 0714 10 91
 0714 10 99
 0714 20 90
 0714 90 11
 0714 90 19

Nuts, fresh or dried


 0802 11 90
 0802 40 00

Bananas


 0803 00 11
 0803 00 90

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried


 0804 20 10
 0804 20 90
 0804 30 00

Citrus fruit, fresh or dried


 0805 10 80
 0805 20 10
 0805 20 30
 0805 20 50
 0805 20 70
 0805 20 90
 0805 50 90
 0805 90 00

Grapes, fresh or dried


 0806 10 10
 0806 10 90

Melons (including watermelons) and papaws (papayas), fresh


 0807 11 00
 0807 19 00

Quinces


 0808 20 90

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh


 0809 10 00
 0809 20 05
 0809 20 95
 0809 30 10
 0809 30 90
 0809 40 05

Other fruit, fresh


 0810 10 00
 0810 20 90
 0810 40 90
 0810 50 00
 0810 60 00
 0810 90 50
 0810 90 60
 0810 90 70
 0810 90 95

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter


 0811 10 11
 0811 10 19
 0811 20 11
 0811 20 31
 0811 20 39
 0811 20 59
 0811 90 11
 0811 90 19
 0811 90 39
 0811 90 75
 0811 90 80
 0811 90 95

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption


 0812 10 00
 0812 90 10
 0812 90 20
 0812 90 70
 0812 90 98

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits


 0813 20 00
 0813 40 10
 0813 50 19
 0813 50 91
 0813 50 99

Pepper


 0904 20 10

Wheat and meslin


 1001 10 00
 1001 90 10
 1001 90 91
 1001 90 99

Rye


 1002 00 00

Barley


 1003 00 10
 1003 00 90

Oats


 1004 00 00

Buckwheat, millet and canary seed; other cereals


 1008 10 00
 1008 20 00
 1008 90 10
 1008 90 90

Wheat or meslin flour


 1101 00 11
 1101 00 15
 1101 00 90

Cereal flours other than of wheat or meslin


 1102 10 00
 1102 90 10
 1102 90 30
 1102 90 90

Cereal groats, meal and pellets


 1103 11 10
 1103 11 90
 1103 19 10
 1103 19 30
 1103 19 40
 1103 19 90
 1103 20 10
 1103 20 20
 1103 20 30
 1103 20 60
 1103 20 90

Cereal grains otherwise worked


 1104 12 10
 1104 12 90
 1104 19 10
 1104 19 30
 1104 19 61
 1104 19 69
 1104 19 99
 1104 22 20
 1104 22 30
 1104 22 50
 1104 22 90
 1104 22 98
 1104 29 01
 1104 29 03
 1104 29 05
 1104 29 07
 1104 29 09
 1104 29 11
 1104 29 18
 1104 29 30
 1104 29 51
 1104 29 55
 1104 29 59
 1104 29 81
 1104 29 85
 1104 29 89
 1104 30 10

Flour, meal, powder, flakes, granules and pellets of potatoes


 1105 10 00
 1105 20 00

Flour, meal and powder of the dried leguminous vegetables


 1106 10 00
 1106 20 10
 1106 20 90
 1106 30 10
 1106 30 90

Malt, whether or not roasted


 1107 10 11
 1107 10 19
 1107 10 91
 1107 10 99
 1107 20 00

Other vegetable products


 1212 91 20
 1212 91 80

Pig fat


 1501 00 19
 1504 30 10

Soya


 1507 10 90
 1507 90 90

Olive oil and its fractions


 1509 10 10
 1509 10 90
 1509 90 00
 1510 00 10

Other oils and their fractions


 1510 00 90

Sunflower


 1512 11 91
 1512 11 99
 1512 19 90
 1512 21 90
 1512 29 90

Rape, colza or mustard oil and fractions thereof


 1514 11 90
 1514 19 90
 1514 91 90
 1514 99 90

Degras, residues


 1522 00 31
 1522 00 39

Sausages and similar products, of meat, meat offal or blood


 1601 00 91
 1601 00 99

Other prepared or preserved meat, meat offal or blood


 1602 10 00
 1602 20 11
 1602 20 19
 1602 20 90
 1602 31 11
 1602 31 19
 1602 31 30
 1602 31 90
 1602 32 11
 1602 32 19
 1602 32 30
 1602 32 90
 1602 39 21
 1602 39 29
 1602 39 40
 1602 39 80
 1602 41 10
 1602 41 90
 1602 42 10
 1602 42 90
 1602 49 11
 1602 49 13
 1602 49 15
 1602 49 19
 1602 49 30
 1602 49 50
 1602 49 90
 1602 50 31
 1602 50 39
 1602 50 80
 1602 90 10
 1602 90 31
 1602 90 41
 1602 90 51
 1602 90 69
 1602 90 72
 1602 90 74
 1602 90 76
 1602 90 78
 1602 90 98

Other sugars, including chemically pure lactose


 1702 11 00
 1702 19 00

Pasta


 1902 20 30

Vegetables, fruit, nuts and other edible parts of plants


 2001 10 00
 2001 90 50
 2001 90 65
 2001 90 93
 2001 90 99

Mushrooms and truffles


 2003 10 20
 2003 10 30
 2003 20 00
 2003 90 00

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen


 2004 10 10
 2004 10 99
 2004 90 50
 2004 90 91
 2004 90 98

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen


 2005 10 00
 2005 20 20
 2005 20 80
 2005 40 00
 2005 51 00
 2005 59 00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar


 2006 00 31
 2006 00 35
 2006 00 38
 2006 00 99

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes


 2007 10 91
 2007 10 99
 2007 91 90
 2007 99 91
 2007 99 93
 2007 99 98

Fruit, nuts and other edible parts of plants


 2008 11 94
 2008 11 98
 2008 19 19
 2008 19 95
 2008 19 99
 2008 20 11
 2008 20 31
 2008 20 51
 2008 20 59
 2008 20 71
 2008 20 79
 2008 20 90
 2008 30 11
 2008 30 19
 2008 30 31
 2008 30 39
 2008 30 51
 2008 30 59
 2008 30 79
 2008 30 90
 2008 40 11
 2008 40 19
 2008 40 21
 2008 40 29
 2008 40 31
 2008 40 39
 2008 50 11
 2008 50 19
 2008 50 31
 2008 50 39
 2008 50 51
 2008 50 59
 2008 60 11
 2008 60 19
 2008 60 31
 2008 60 39
 2008 60 50
 2008 60 60
 2008 60 70
 2008 60 90
 2008 70 11
 2008 70 19
 2008 70 31
 2008 70 39
 2008 70 51
 2008 70 59
 2008 80 11
 2008 80 19
 2008 80 31
 2008 80 39
 2008 80 50
 2008 80 70
 2008 80 90
 2008 92 16
 2008 92 18
 2008 99 21
 2008 99 23
 2008 99 24
 2008 99 28
 2008 99 31
 2008 99 34
 2008 99 36
 2008 99 37
 2008 99 43
 2008 99 45
 2008 99 46
 2008 99 49
 2008 99 61
 2008 99 62
 2008 99 67
 2008 99 72
 2008 99 78
 2008 99 99

Fruit juices


 2009 11 11
 2009 11 19
 2009 11 91
 2009 19 11
 2009 19 19
 2009 19 91
 2009 19 98
 2009 21 00
 2009 29 11
 2009 29 19
 2009 29 91
 2009 29 99
 2009 31 11
 2009 31 19
 2009 31 51
 2009 31 59
 2009 31 91
 2009 31 99
 2009 39 11
 2009 39 19
 2009 39 31
 2009 39 39
 2009 39 51
 2009 39 55
 2009 39 59
 2009 39 91
 2009 39 95
 2009 39 99
 2009 41 99
 2009 49 11
 2009 49 19
 2009 49 91
 2009 49 99
 2009 50 10
 2009 50 90
 2009 80 11
 2009 80 19
 2009 80 34
 2009 80 35
 2009 80 50
 2009 80 61
 2009 80 63
 2009 80 73
 2009 80 79
 2009 80 85
 2009 80 86
 2009 80 97
 2009 80 99
 2009 90 11
 2009 90 19
 2009 90 21
 2009 90 29
 2009 90 31
 2009 90 39
 2009 90 41
 2009 90 51
 2009 90 59
 2009 90 73
 2009 90 79
 2009 90 92
 2009 90 94
 2009 90 95
 2009 90 96
 2009 90 97
 2009 90 98

Other food preparations


 2106 90 51

Wine of fresh grapes


 2204 10 19
 2204 10 99
 2204 21 10
 2204 21 82
 2204 21 83
 2204 21 98
 2204 21 99
 2204 29 10
 2204 29 58
 2204 29 75
 2204 29 98
 2204 29 99
 2204 30 10
 2204 30 92
 2204 30 94
 2204 30 96
 2204 30 98

Other fermented beverages


 2206 00 10

Bran, sharps and other residues from the food industry


 2302 30 10
 2302 30 90
 2302 40 10
 2302 40 90

Oilcake and other solid residues


 2306 90 19

Preparations of a kind used in animal feeding


 2309 10 13
 2309 10 15
 2309 10 19
 2309 10 33
 2309 10 39
 2309 10 51
 2309 10 53
 2309 10 59
 2309 10 70
 2309 90 33
 2309 90 35
 2309 90 39
 2309 90 43
 2309 90 49
 2309 90 51
 2309 90 53
 2309 90 59
 2309 90 70

Unmanufactured tobacco; tobacco refuse


 2401 10 10
 2401 10 20
 2401 10 41
 2401 10 49
 2401 10 60
 2401 20 10
 2401 20 20
 2401 20 41
 2401 20 60
 2401 20 70


JOINT DECLARATION concerning the Principality of Andorra 
 1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized System shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.
 2. Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

JOINT DECLARATION concerning the Republic of San Marino 
 1. Products originating in the Republic of San Marino shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.
 2. Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.
