The position to be taken on behalf of the Union in the next annual meeting of the EPA Committee established under the interim agreement with a view to an Economic Partnership Agreement between the European Community and its Member States, of the one part, and the Central Africa Party, of the other part, as regards the adoption of a decision of the EPA Committee on the Protocol concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, shall be based on the draft decision of the EPA Committee attached to this Decision.
This Decision shall enter into force on the date of its adoption.
The Protocol to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation set out in the Annex to this Decision is hereby adopted and annexed to the Agreement.
This Decision shall enter into force on the day of its signature.
Article
1. Definitions
TITLE II: Definition of the concept of ‘originating products’
Articles
2. General requirements
3. Wholly obtained products
4. Sufficiently worked or processed products
5. Insufficient working or processing operations
6. Working or processing of materials imported into the European Union free of duty
7. Cumulation of origin
8. Cumulation with countries or territories benefiting from duty-free quota-free access under the EU scheme of generalised tariff preferences
9. Cumulation with countries or territories benefiting from duty-free quota-free access under preferential agreements or arrangements of the European Union
10. Unit of qualification
11. Accessories, spare parts and tools
12. Sets
13. Neutral elements
14. Accounting segregation
TITLE III: Territorial requirements
Articles
15. Principle of territoriality
16. Non-alteration
17. Exhibitions
TITLE IV: Proof of origin
Articles
18. General requirements
19. Procedure for the issue of a movement certificate EUR.1
20. Movement certificates EUR.1 issued retrospectively
21. Issue of a duplicate movement certificate EUR.1
22. Conditions for making out an origin declaration
23. Validity of proof of origin
24. Submission of proof of origin
25. Importation by instalments
26. Exemptions from proof of origin
27. Information procedure for cumulation purposes
28. Supporting documents
29. Preservation of proof of origin and supporting documents
30. Discrepancies and clerical errors
31. Amounts expressed in euro
TITLE V: Administrative cooperation
Articles
32. Administrative conditions for products to benefit from the Agreement
33. Notification of customs authorities
34. Other methods of administrative cooperation
35. Verification of proof of origin
36. Verification of suppliers’ declarations
37. Dispute settlement
38. Penalties
39. Free zones
40. Derogations
TITLE VI: Ceuta and Melilla
Articles
41. Special conditions
42. Specific conditions
TITLE VII: Final provisions
Articles
43. Revision and application of rules of origin
44. Annexes
45. Implementation of the Protocol
46. Transitional provisions for goods in transit or storage
ANNEXES
ANNEX I:
Introductory notes to the list in Annexes II and II A
ANNEX II:
List of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status
ANNEX II A:
Derogations from the list of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status
ANNEX III:
Form for movement certificate
ANNEX IV:
Origin declaration
ANNEX V A:
Supplier declaration for products having preferential origin statu
ANNEX V B:
Supplier declaration for products not having preferential origin status
ANNEX VI:
Information certificate
ANNEX VII:
Form for application for a derogation
ANNEX VIII:
Overseas Countries and Territories
ANNEX IX:
Products referred to in Article 7(5)
JOINT DECLARATION concerning the Principality of Andorra
JOINT DECLARATION concerning the Republic of San Marino
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Protocol:
(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on customs valuation);
(f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the European Union or in the Central Africa Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes 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 European Union or in the Central Africa Party;
(h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
(i) ‘value added’ means the ex-works price of the products minus the customs value of materials imported from third countries into the European Union, the African, Caribbean and Pacific Group of States (ACP) having applied an Economic Partnership Agreement (EPA) at least on a provisional basis, or overseas countries and territories (OCTs); if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or in the Central Africa Party is taken into account;
(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 (‘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’ means the territories referred to in Article 100 of the Interim Agreement with a view to an Economic Partnership Agreement between the European Community and its Member States, of the one part, and the Central Africa Party, of the other part (1) (the ‘Agreement’), including territorial waters;
(n) ‘OCT’ means the Overseas Countries and Territories as defined in Annex VIII;
(o) ‘Central African State’ means the Central African State referred to in Article 95(1) of the Agreement;
(p) ‘Central Africa Party’ means all the Central African States referred to in Article 95(1) of the Agreement;
(q) ‘other ACP States’, means the ACP States other than the Central African States referred to in Article 95(1) of the Agreement that apply an EPA at least on a provisional basis.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements 1. For the purposes of this Protocol, the territories of the Central African States as defined in Article 1 of this Protocol shall be considered as a single territory. 2. For the purposes of this Protocol, the following products shall be considered as originating in the European Union:
(a) products wholly obtained in the European Union within the meaning of Article 3 of this Protocol;
(b) products obtained in the European Union incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Union within the meaning of Article 4 of this Protocol. 3. For the purposes of this Protocol, the following products shall be considered as originating in the Central Africa Party:
(a) products wholly obtained in the Central Africa Party within the meaning of Article 3 of this Protocol;
(b) products obtained in the Central Africa Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Central Africa Party within the meaning of Article 4 of this Protocol.
Article 3
Wholly obtained products 1. The following shall be considered as wholly obtained in the European Union or in the Central Africa Party:
(a) live animals born and raised there;
(b) mineral products extracted from their soil or from their seabed;
(c) vegetable products harvested 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 animals are raised there from eggs, spawn, larvae or fry;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the European Union or of a Central African State by their vessels;
(g) products made aboard their factory ships exclusively from the products referred to in point (f) above;
(h) used articles fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside their territorial waters provided that the European Union or the Central Africa Party have sole rights to work that soil or subsoil;
(k) goods produced exclusively from the products specified in points (a) to (j). 2. The terms ‘their vessels’ and ‘their factory ships’ in points (f) and (g) of paragraph 1 shall apply only to vessels and factory ships:
(a) which are registered in a Member State of the European Union or in a Central African State;
(b) which sail under the flag of a Member State of the European Union or of a Central African State; and
(c) which meet one of the following conditions:
(i) they are at least 50 % owned by nationals of a Member State of the European Union and/or of the Central Africa Party; or
(ii) they are owned by companies which:
—
have their head office and their main place of business in a Central African State or in a Member State of the European Union, and
—
are at least 50 % owned by public entities or nationals of one or more Member States of the European Union and/or one or more Central African States.
Article 4
Sufficiently worked or processed products 1. For the purposes of Article 2 of this Protocol, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled. 2. For the purposes of Article 2 of this Protocol, and notwithstanding paragraph 1 of this Article, the products listed in Annex II A may be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to Article 43(2) of this Protocol, Annex II A shall apply only to exports from the Central Africa Party and for a period of five (5) years from the date of entry into force of this Protocol, except for the products of Chapters 1 to24, for which Annex II A shall apply without any time limit. 3. The conditions referred to in paragraphs 1 and 2 indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in the manufacturing of these products and apply only to such materials. Accordingly, if a product which has acquired originating status by fulfilling the conditions set out in one of the lists for that product is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. 4. By way of derogation from paragraphs 1 and 2 of this Article, non-originating materials which, in accordance with the conditions set out in Annex II A, should not be used in the manufacture of that product may nevertheless be used, provided that:
(a) their total value does not exceed 10 % of the ex-works price of the product for products of the European Union and 15 % of the ex-works price of the product for products of the Central Africa Party;
(b) none of the percentages given in the list for the maximum value of non-originating materials are exceeded by virtue of the application of this paragraph. 5. Paragraph 3 shall not apply to products of Chapters 50 to 63 of the Harmonized System. 6. Paragraphs 1 to 5 of this Article shall apply subject to Article 5.
Article 5
Insufficient working or processing operations 1. The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cleaning, painting, polishing, cutting up;
(c) removal of oxide, oil, paint or other coverings;
(d) (i) changes of packaging and breaking up and assembly of packages;
(ii) simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
(e) affixing marks, labels, logos and other like distinguishing signs on products or their packaging;
(f) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
(g) simple assembly of parts to constitute a complete product;
(h) simple disassembly of products into parts;
(i) ironing or pressing of textiles;
(j) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(k) operations to colour or flavour sugar or form sugar lumps; partial or total milling of granulated sugar;
(l) peeling, stoning and shelling, of fruits, nuts and vegetables;
(m) sharpening, simple grinding or simple cutting;
(n) a combination of two or more operations specified in points (a) to (m);
(o) slaughter of animals. 2. For the purposes of paragraph 1, operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance. 3. All operations carried out either in the European Union or in the Central Africa Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 6
Working or processing of materials imported into the European Union free of duty 1. Without prejudice to Article 2, non-originating materials which can be imported into the European Union free of customs duties in application of the conventional tariffs of the most-favoured nation (MFN) system (2), in accordance with its Common Customs Tariff (3), shall be considered as materials originating in the Central Africa Party when incorporated into a product obtained in that Party, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1). 2. Paragraph 1 shall not apply to materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties. 3. For the purposes of the cumulation provided for in paragraph 1 of this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 6(1) of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 6, paragraphe 1 du protocole de l’accord d’étape UE-Afrique Centrale’. 4. The European Union shall, every year, notify the EPA Committee of the list of materials to which paragraph 1 applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures.
Article 7
Cumulation of origin 1. Without prejudice to Article 2, materials originating in one of the parties, in other ACP States which have applied an EPA at least on a provisional basis, or in OCTs shall be considered as materials originating in the other party when incorporated into a product obtained there, provided that working or processing they have undergone in that party goes beyond the operations referred to in Article 5(1).
Where the working or processing carried out in the party concerned does not go beyond the operations referred to in Article 5(1), the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used originating in any of the other countries or territories. If that is not the case, 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 of the final product.
The origin of the materials originating in other ACP States and in the OCTs shall be determined in accordance with the rules of origin applicable in the framework of the preferential agreements or arrangements between the European Union and those countries or territories and in accordance with Article 27. 2. Without prejudice to Article 2, working and processing carried out in one of the parties, in other ACP States or in the OCTs shall be considered as having been carried out in the other party provided that the materials undergo subsequent working or processing going beyond the operations referred to in Article 5(1).
Where the working or processing carried out in one of the parties does not go beyond the operations referred to in Article 5(1), the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used in any one of the said countries or territories. If that is not the case, 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 of the final product.
The origin of the finished product shall be determined in accordance with the rules of origin of this Protocol and the provisions of Article 27. 3. For the purposes of the cumulation provided for in paragraph 1 of this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 7(1) of the Protocol to the EU-CA iEPA’;
—
‘Application de l’article 7, paragraphe 1, du protocole de l’APEe UE-AC’. 4. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied in respect of the other ACP States and the OCTs only if:
(a) the receiving party and all the countries or territories involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation with each other which ensures the correct implementation of this Article and includes a reference to the use of appropriate proof of origin;
(b) the Central Africa Party and the European Union (4) provide each other, through the European Commission and the Ministry responsible for the Agreement, with the 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 Central African States shall publish in accordance with their own procedures, the date on which the cumulation provided for in this Article may be applied in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements. 5. The cumulation provided for in this Article may only be applied to the products listed in Annex IX where the materials used in the manufacture of those products are originating or the working or processing takes place in another ACP State which has applied an EPA at least provisionally. 6. The cumulation provided for in this Article shall not apply to:
(a) materials of Harmonized System headings 1604 and 1605 originating in the EPA Pacific States pursuant to Article 6(6) of Protocol II to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (5);
(b) materials of Harmonized System headings 1604 and 1605 originating in the EPA Pacific States pursuant to any future provision of a comprehensive Economic Partnership Agreement between the European Union and Pacific ACP States;
(c) materials originating in the Republic of South Africa which cannot be directly imported into the European Union duty free and quota free. 7. The European Union shall, every year, notify the EPA Committee of the list of materials to which paragraph 6(c) applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures.
Article 8
Cumulation with countries or territories benefiting from duty-free quota-free access under the EU scheme of generalised tariff preferences 1. Without prejudice to Article 2, materials originating in countries and territories:
(a) benefiting from the ‘special arrangements for least developed countries’ under the EU scheme of generalised tariff preferences (6);
(b) benefiting from duty-free quota-free access to the market of the European Union under the general provisions of the scheme of generalised tariff preferences (7),
shall be considered as materials originating in the Central Africa Party when incorporated into a product obtained there. It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1). If it also contains non-originating materials, any product into which these materials are incorporated must undergo sufficient working or processing in accordance with Article 4 in order to be considered as originating in the Central Africa Party. 2. The origin of the materials from the countries or territories referred to in this Article shall be determined in accordance with the rules of origin applicable under the EU scheme of generalised tariff preferences and in accordance with Article 27. 3. The cumulation provided for in this Article shall not apply to:
(a) materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties;
(b) materials of tariff subheadings 3302 10 and 3501 10 of the Harmonized System;
(c) materials of tuna products classified in Chapter 3 of the Harmonized System which are covered by the EU scheme of generalised tariff preferences;
(d) materials in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the EU scheme of generalised tariff preferences. 4. The European Union shall, every year, notify the EPA Committee of the list of materials and countries to which paragraph 1 applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States acceding to this Agreement in accordance with their own procedures. The Central Africa Party shall, every year, notify the EPA Committee of the materials to which the cumulation provided for in paragraphs 1 and 2 has been applied. 5. For the purposes of the cumulation provided for in this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 8 of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 8 du protocole de l’accord d’étape UE-Afrique Centrale’. 6. The cumulation provided for in this Article may only be applied provided that:
(a) all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proof of origin;
(b) the Central African State(s) provide(s) the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements.
Article 9
Cumulation with countries or territories benefiting from duty-free quota-free access under preferential agreements or arrangements of the European Union 1. Upon notification by a Central African State, without prejudice to Article 2 and in accordance with paragraphs 2, 3 and 6 of this Article, materials originating in countries or territories benefiting from agreements or arrangements providing for duty-free quota-free access to the market of the European Union shall be considered as materials originating in the Central African State. The notification shall be transmitted by the Central African State to the European Union via the European Commission. Cumulation shall be applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for the materials concerned to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1). 2. The origin of the materials of the other countries or territories concerned shall be determined in accordance with the rules of origin applicable under the EU’s preferential agreements or arrangements with those countries and territories and in accordance with Article 27. 3. The cumulation provided for in this Article shall not apply to:
(a) materials of Chapters 1 to 24 of the Harmonized System or listed in paragraph 1(ii) of Annex 1 to the Agreement on Agriculture included in the GATT/WTO 1994;
(b) materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties;
(c) materials which, pursuant to a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure denying such products duty-free quota-free access to the EU market. 4. The European Union shall, every year, notify the EPA Committee of the list of materials and countries to which this Article applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures. The Central Africa Party shall, every year, notify the EPA Committee of the materials to which the cumulation provided for in this Article has been applied. 5. For the purposes of the cumulation provided for in this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 9 of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 9 du protocole de l’accord d’étape UE-Afrique Centrale’. 6. The cumulation provided for in this Article may only be applied provided that:
(a) all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proof of origin;
(b) the Central African State(s) provide(s) the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements.
Article 10
Unit of qualification 1. The unit of qualification for the application 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.
This means 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 shall be taken individually when applying the provisions of this Protocol. 2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it must be included for the purposes of determining origin.
Article 11
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as forming a whole with the piece of equipment, machine, apparatus or vehicle in question.
Article 12
Sets
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all the component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 13
Neutral elements
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.
Article 14
Accounting segregation 1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, on a written request from the interested parties, authorise the ‘accounting segregation’ method (‘the method’) to be used for managing such stocks. 2. The method shall also apply to raw sugar not containing added flavouring or colouring matter and intended for refining, originating and non-originating, of subheadings 1701 12, 1701 13 and 1701 14 of the Harmonized System, which is physically combined or mixed in a Central African State or in the European Union prior to export to the European Union and to Central African States, respectively. 3. The method shall ensure that, at any time, the number or the quantity of products obtained which could be considered to originate in Central African States or the European Union is the same as would have been obtained had there been physical segregation of the stocks. 4. The customs authorities may make the granting of authorisation referred to in paragraphs 1 and 2 subject to any conditions deemed appropriate. 5. The method shall be applied and its use 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 proof 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 paragraphs 1 and 2, ‘fungible materials’ or ‘fungible products’ mean materials or products 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
Article 15
Principle of territoriality 1. The conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Central Africa Party or in the European Union, subject to Articles 6, 7, 8 and 9. 2. Except as provided for in Articles 6, 7, 8, and 9, where originating goods exported from the Central Africa Party or from the European Union to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that the returned goods:
(a) are the same goods as those exported; and
(b) have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the European Union or the Central Africa Party on products exported from the European Union or from the Central Africa Party and subsequently re-imported there, provided:
(a) that those products are wholly obtained in the European Union or in the Central Africa Party or have undergone working or processing there which goes beyond the operations referred to in Article 5 prior to being exported; and
(b) that it can be demonstrated to the satisfaction of the customs authorities that:
(i) any working or processing done outside the European Union or outside the Central Africa Party has been done under the outward processing arrangements, or similar arrangements;
(ii) the re-imported goods have been obtained by working or processing the exported materials; and
(iii) all costs arising outside the Central Africa Party or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed. 4. For goods meeting the conditions of paragraph 3, all costs arising outside the Central Africa Party or the European Union, including the value of the materials incorporated there, shall be treated as non-originating materials. The originating status of the goods shall then be determined by applying the rules laid down in Annex II by combining the total value of the non-originating materials used both inside and outside the European Union or the Central Africa Party. 5. Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance referred to in Article 4(4) is applied. 6. Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.
Article 16
Non-alteration 1. Products declared for release for free circulation in one party shall be the same products as exported from the other party in which they are considered to originate. They shall not have been altered or transformed in any way or subjected to operations other than operations to preserve them in good condition or to add or affix marks, labels, seals or any other documentation to ensure compliance with the national requirements of the importing party, prior to being declared for release for free circulation. 2. Storage of products or consignments may take place when they remain under customs supervision in the country or countries of transit. 3. Without prejudice to Title V, consignments may be split when this is done by the exporter or under the exporter’s responsibility, and the products remain under customs supervision in the country or countries of transit. 4. Compliance with paragraphs 1 to 3 shall be assumed unless the customs authorities have reason to believe otherwise; in such cases, the customs authorities may ask the declarant to provide evidence of compliance with those paragraphs, which may be given by any means, including contractual transport documents such as bills of lading or factual evidence based on the marking or numbering of packages or any evidence related to the goods themselves.
Article 17
Exhibitions 1. Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7, 8 and 9 with which cumulation is applicable and sold after the exhibition for importation into the European Union or the Central Africa Party shall benefit on importation from the provisions of the Agreement, provided that it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these products from the Central Africa Party or from the European Union to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Central Africa Party or in the European Union;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin shall be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control.
TITLE IV
PROOF OF ORIGIN
Article 18
General requirements 1. Products originating in the European Union shall, when imported into the Central Africa Party, benefit from the provisions of the Agreement upon submission of an origin declaration given by the exporter on an invoice, 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 origin declaration appears in Annex IV. 2. Products originating in the Central Africa Party shall, on importation into the European Union, benefit from the provisions of this Agreement upon submission of either:
(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b) an origin 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 origin declaration appears in Annex IV. 3. The Central Africa Party shall, if necessary, notify the EPA Committee of the date on which only paragraph 2, point (b), will apply.
To that end, the European Union shall undertake to support the Central Africa Party in setting up simplified and operational tools and procedures relating thereto. 4. By way of derogation from paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraphs 1 and 2 of this Article. 5. For the purposes of applying the provisions of this Title, exporters shall endeavour to use a language shared by the Central Africa Party and the European Union.
Article 19
Procedure for the issue of a movement certificate EUR.1 1. A movement certificate EUR.1 shall be issued by the customs authorities or the authorised bodies of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by their authorised representative. 2. For this purpose, the exporter or its authorised representative shall fill in 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 or of the authorised bodies 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 compliance with the other requirements of this Protocol. 4. A movement certificate EUR.1 shall be issued by the customs authorities or the authorised bodies of a Central African State if the products concerned can be considered as products originating in the Central Africa Party or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 and fulfil the other requirements of this Protocol. 5. The issuing customs authorities or the authorised bodies shall take any steps necessary to verify the originating status of the products and compliance with 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 customs authorities or authorised bodies responsible for issuing movement certificates EUR.1 shall also ensure that the forms referred to in paragraph 2 of this Article 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. 8. The bodies referred to in this Article shall be those authorised under the internal rules of a Central African State and shall issue movement certificates EUR.1 under the supervision of the customs authorities.
Article 20
Movement certificates EUR.1 issued retrospectively 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 its application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for its request. 3. The customs authorities or the authorised bodies may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file. 4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following entries:
‘ISSUED RETROSPECTIVELY’
‘DÉLIVRÉ A POSTERIORI’. 5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Article 21
Issue of a duplicate movement certificate EUR.1 1. In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities or authorised bodies which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in this way shall be endorsed with one of the following entries:
‘DUPLICATE’
‘DUPLICATA’. 3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1. 4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 22
Conditions for making out an origin declaration 1. An origin declaration may be made out:
(a) in the cases referred to in Article 18(1), by an exporter registered in accordance with the relevant EU legislation;
(b) in the cases referred to in Article 18(2)(b), by an exporter registered in accordance with the relevant legislation of the Central Africa Party;
(c) by any exporter, for any consignment consisting of one or more packages containing originating products, the total value of which does not exceed EUR 6 000. 2. An origin declaration may be made out if the products concerned can be considered as products originating in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 and fulfil the other requirements of this Protocol. 3. The exporter that makes out an origin 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 compliance with the other requirements of this Protocol. 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an exporter within the meaning of paragraph 1, points (a) and (b), shall not be required to sign such declarations provided that they give the customs authorities of the exporting country a written undertaking that they accept full responsibility for any origin declaration which identifies them as if it had been signed in manuscript by them. 6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that the origin declaration is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.
Article 23
Validity of proof of origin 1. Proof of origin shall be valid for ten (10) months from the date of issue in the exporting country and shall be submitted within that period to the customs authorities of the importing country. 2. Proof of origin 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 those 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 proof of origin where the products have been submitted before the final date.
Article 24
Submission of proof of origin
Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. Those authorities may require proof of origin to be translated. They 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 implementation of the Agreement.
Article 25
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 26
Exemptions from proof of origin 1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of 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, that declaration can be made on customs declaration CN22/CN23 or on a sheet of paper attached to that document. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view. 3. Furthermore, the total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller’s personal luggage.
Article 27
Information procedure for cumulation purposes 1. When Article 7(1) is applied, the evidence of originating status within the meaning of this Protocol of the materials from the Central Africa Party, from the European Union, from another ACP State having applied an EPA at least on a provisional basis or from an OCT shall be provided by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A, given by the exporter in the Central Africa Party or in the European Union from which the materials came. 2. When Article 7(2) is applied, the evidence of the working or processing carried out in the Central Africa Party, in the European Union, in another ACP State having applied an EPA at least on a provisional basis or in an OCT 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 Central Africa Party or in the European Union from which the materials came. 3. When Article 8(1) is applied, the supporting documents required to prove origin shall be determined in accordance with the rules applicable to GSP beneficiary countries (8). 4. When Article 9(1) is applied, the supporting documents required to prove origin shall be determined in accordance with the rules laid down in the arrangements or agreements concerned. 5. A separate supplier’s declaration shall be made out by the supplier for each consignment of goods on the commercial invoice related to that consignment or in an annex to that invoice, or on a delivery note or any other commercial document related to that consignment which describes the materials concerned in sufficient detail to enable them to be identified. 6. The supplier’s declaration may be made out on a pre-printed form. 7. The supplier’s declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are made out 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 in which the supplier’s declaration is made out. Those customs authorities may lay down conditions for the implementation of this paragraph. 8. The supplier’s declarations shall be submitted to the customs authorities in the exporting country that has been requested to issue the movement certificate EUR.1. 9. 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. 10. The supplier’s declarations and the information certificates issued under the rules of origin referred to in Article 13(1) of the Agreement before the date of entry into force of this Protocol shall remain valid for a transitional period of twelve (12) months.
Article 28
Supporting documents
The documents referred to in Articles 19(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products originating in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 and fulfil the other requirements of this Protocol may consist inter alia of the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;
(b) documents proving the originating status of materials used, issued or made out in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 where these documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9, issued or made out in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 where these documents are used in accordance with domestic law;
(d) movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in a Central African State, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 in accordance with this Protocol.
Article 29
Preservation of proof of origin and supporting documents 1. Exporters applying for the issue of a movement certificate EUR.1 shall keep the documents referred to in Article 19(3) for at least three (3) years. 2. Exporters making out an origin declaration must keep a copy of that origin declaration as well as the documents referred to in Article 22(3) for at least three (3) years. 3. Suppliers making out a declaration shall keep 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 27(9), for at least three (3) years. 4. The customs authorities of the exporting country issuing a movement certificate EUR.1 must keep the application form referred to in Article 19(2) for at least three (3) years. 5. The customs authorities of the importing country must keep the movement certificates EUR.1 and the origin declarations submitted to them for at least three (3) years.
Article 30
Discrepancies and clerical errors 1. The discovery of slight discrepancies between the entries 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 clerical 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 accuracy of the entries made in this document.
Article 31
Amounts expressed in euro 1. For the application of Article 22(1)(c) and Article 26(3) in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of the Central African States, of the Member States of the European Union and of the other countries or territories referred to in Articles 6, 7, 8 and 9 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 22(1)(c) or Article 26(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October at the latest and shall apply from 1 January the following year. The European Commission 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 %. 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 % 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 EPA Committee at the request of the European Union or of the Central Africa Party. When carrying out this review, the EPA 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
ADMINISTRATIVE COOPERATION
Article 32
Administrative conditions for products to benefit from the Agreement
Products originating, within the meaning of this Protocol, in the Central Africa Party or in the European Union 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 Articles 32, 34 and 45 of this Protocol.
The Parties shall notify the information referred to in Article 33 of this Protocol.
Article 33
Notification of customs authorities 1. The Central African States and the Member States of the European Union shall provide each other, via the European Commission and the Ministry responsible for the Agreement, with the addresses of the customs authorities competent to issue and verify movement certificates EUR.1, origin declarations and supplier’s declarations, and with specimens of the stamps used in the customs offices for the issue of those certificates.
Movement certificates EUR.1 and origin declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the European Commission and the Ministry responsible for the Agreement. 2. The Central African States and the Member States of the European Union shall immediately inform each other of any change in 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.
Article 34
Other methods of administrative cooperation 1. In order to ensure the proper application of this Protocol, the European Union, the Central Africa Party and the other countries referred to in Articles 6, 7, 8 and 9 shall ensure, through their competent customs authorities, that the authenticity of the movement certificates EUR.1, the origin declarations or the supplier’s declarations and the accuracy of the information given in these documents are checked. The Central African States and the Member States of the European Union shall also:
(a) provide each other with the necessary administrative cooperation in the event of a request for the monitoring of the proper management and control of the Protocol in the country concerned, including on-site visits;
(b) check, in accordance with Article 35, the originating status of the products and compliance with the other requirements of this Protocol. 2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating in particular the conditions under which the rules of origin have been complied with in the Central Africa Party, in the European Union and the other countries referred to in Articles 6, 7, 8 and 9.
Article 35
Verification of proof of origin 1. Subsequent verifications of proof of origin shall be carried out on the basis of a risk analysis, by random sampling 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 compliance with the other requirements of this Protocol. 2. For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for 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 of proof of origin shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. 4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification of proof of origin, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary. 5. The customs authorities requesting the verification of proof of origin shall be informed of the results thereof as soon as possible. Those results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Central Africa Party, in the European Union or in one of the other countries referred to in Articles 6, 7, 8 and 9 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 of proof of origin 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 customs authorities that request the verification of proof of origin shall, except in exceptional circumstances, refuse entitlement to the preferences. 7. The parties shall refer to Article 7 of the Protocol on mutual administrative assistance in customs matters for joint investigations concerning proof of origin.
Article 36
Verification of suppliers’ declarations 1. Verification of suppliers’ declarations shall be carried out on the basis of risk analysis, by random sampling 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 origin declaration have reasonable doubts as to the authenticity of the document or the accuracy 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 out to issue an information certificate, a specimen of which appears in Annex VI. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request that the exporter produce an information certificate issued by the customs authorities of the State where the declaration was made out.
A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) 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 origin 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 accuracy of the supplier’s declaration. 5. Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an inaccurate supplier’s declaration shall be considered null and void.
Article 37
Dispute settlement 1. Where disputes arise in relation to the verification procedures of Articles 35 and 36 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 EPA Committee. 2. 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.
Article 38
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains inaccurate information for the purpose of obtaining preferential treatment for products.
Article 39
Free zones
The Central Africa Party and the European Union 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.
By way of derogation from paragraph 1, when products originating in the Central Africa Party or in the European Union 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.
Article 40
Derogations 1. Derogations from this Protocol may be adopted by the EPA Committee where the development of existing industries or the creation of new industries in the Central Africa Party justifies them. To that end, the Central African State shall, before or when it submits the matter to the EPA Committee, notify the European Union and the Central Africa Party of its request together with the reasons for the request in accordance with paragraph 2. The European Union shall respond positively to all requests by the Central Africa Party which are duly justified in accordance with this Article and which cannot cause serious injury to an established EU industry. 2. In order to facilitate the examination by the EPA Committee of requests for derogation, the Central African State shall, by means of the form set out in Annex VII, furnish in support of its request the fullest possible information covering in particular the points listed below:
(a) description of the finished product;
(b) nature and quantity of materials originating in a third country;
(c) nature and quantity of materials originating in the Central African State acceding to this Protocol or in the States or territories referred to in Article 7 or the materials which have been processed there;
(d) manufacturing processes;
(e) value added;
(f) number of employees in the undertaking concerned;
(g) anticipated volume of exports to the European Union;
(h) other possible sources of supply for raw materials;
(i) reasons for the duration requested in the light of efforts made to find new sources of supply;
(j) other observations.
Points (a) to (j) shall apply to any requests for extension.
The EPA 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 Central African State;
(b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in a Central African State acceding to this Agreement to continue its exports to the European Union, 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 implementation of an investment programme would enable these rules to be complied with in stages. 4. In all cases, an examination shall be carried out 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 less-developed Central African State, its examination shall be carried out with a favourable bias having particular regard to:
(a) the economic and social impact of the decisions 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 Central African State concerned and its difficulties. 6. In the examination of requests, special account shall be taken, on a case-by-case basis, 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 Central African States have special relations, provided that administrative co-operation can be established. 7. The EPA Committee shall take all the necessary steps to ensure that a decision is reached as soon as possible and in any case not later than seventy-five (75) working days after the request is received by the European Union Co-chair of the EPA Committee. If the European Union does not inform the Central African States of its position on the request within this period, the request shall be deemed to have been accepted. 8. (a) Derogations shall be valid for a period, generally of five (5) years, to be determined by the EPA Committee.
(b) The derogation decision may provide for renewals without a new decision of the EPA Committee being necessary, provided that the Central African State submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from.
If any objection is made to the extension, the EPA Committee shall examine it as soon as possible and decide whether to extend the derogation. The Committee shall proceed as provided for in paragraph 7. 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 EPA 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 EPA Committee may decide to amend the terms of its decision as regards the scope of the derogation or any other condition previously laid down.
TITLE VI
CEUTA AND MELILLA
Article 41
Special conditions 1. The term ‘European Union’ used in this Protocol shall not cover Ceuta and Melilla. 2. Products originating in a Central African State, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 to the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Central Africa Party shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union. 3. For the purpose of applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 42.
Article 42
Specific conditions 1. Subject to compliance with Article 14, the following shall be considered as:
(1) products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla, in the manufacture of which products other than those referred to in (a) are used, provided that:
(i) such products have undergone sufficient working or processing within the meaning of Article 4, or that
(ii) those products originate in a Central African State or in the European Union, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5;
(2) products originating in a Central African State:
(a) products wholly obtained in a Central African State;
(b) products obtained in a Central African State, in the manufacture of which products other than those referred to in (a) are used, provided that:
(i) such products have undergone sufficient working or processing within the meaning of Article 4, or that
(ii) those products originate in Ceuta and Melilla or in the European Union within the meaning of this Protocol, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5. 2. Ceuta and Melilla shall be considered as a single territory. 3. The exporter or its authorised representative shall enter ‘…’ and ‘Ceuta and Melilla’ in box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, originating status shall be indicated in box 4 of movement certificates EUR.1 or on origin declarations. 4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
TITLE VII
FINAL PROVISIONS
Article 43
Revision and application of rules of origin 1. In accordance with Article 92 of the Agreement, the EPA Committee may, each time the Central Africa Party or the European Union so requests, examine the application of the provisions of this Protocol and their economic effects with a view to making any necessary adjustments or amendments. The EPA Committee shall take into account, among other elements, the impact of technological developments on the rules of origin. 2. Notwithstanding paragraph 1 of this Article, this Protocol and the Annexes thereto shall be reviewed and, if necessary, revised before the end of a period of five (5) years from the date of entry into force of this Protocol. 3. The EPA Committee shall assess the implementation of Article 18(3) on the basis of measures taken to that effect. 4. In order to contribute to the proper application of this Protocol, the Central Africa Party and the European Union shall extend to each other all necessary administrative cooperation and support in the event of a request for an exchange of information on the implementation and management of this Protocol, including during on-site visits.
Article 44
Annexes
The Annexes to this Protocol shall form an integral part thereof.
Article 45
Implementation of this Protocol
The European Union and the Central Africa Party shall, each on its own behalf, take the measures necessary for the implementation of this Protocol, including:
(a) the national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the articles on cumulation;
(b) the establishment of the administrative structures and systems necessary for the appropriate management and verification of the origin of products.
Article 46
Transitional provisions for goods in transit or storage
The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of the Protocol are either in transit or are in the European Union or in the Central Africa Party in temporary storage, in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten (10) months of that date, of a movement certificate EUR.1 made out retrospectively by the customs authorities of the exporting country.
(1)
OJ EU L 57, 28.2.2009, p. 2.
(2) This relief refers to the conventional customs duties indicated in column 3 of the schedule of customs duties making up Part II of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ EU L 256, 7.9.1987, p. 1), and subsequent amending and corresponding legal acts.
(3) See Annex I to Council Regulation (EEC) No 2658/87, and subsequent amending and corresponding legal acts.
(4) The commitments to provide administrative cooperation between the European Union and the other ACP EPA States are provided within their respective protocols on rules of origin and administrative cooperation.
(5)
OJ EU L 272, 16.10.2009, p. 2.
(6) In accordance with Articles 17 and 18 of Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences, and subsequent amending and corresponding legal acts.
(7) In accordance with Article 6 of Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences, and subsequent amending and corresponding legal acts. This provision shall not apply to materials benefiting from duty free treatment by virtue of the special incentive arrangement for sustainable development and good governance of Articles 9 to 16 of that Regulation, but not under the general arrangement of Article 6 of that Regulation.
(8) See Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ EU L 343, 29.12.2015, p. 558), and subsequent amending and corresponding legal acts.
The products mentioned in the list may not all be covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
HS heading
Product description
Working or processing carried out on non-originating materials that confers originating status
(1) (2) (3) (4) Chapter 1
Live animals
All the animals of Chapter 1 used must be wholly obtained
Chapter 2
Meat and edible meat offal
Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
ex Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Manufacture in which all the materials of Chapter 3 used must be wholly obtained
0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Manufacture in which the value of all the 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 molluscs, fit for human consumption
Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
0306
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, 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 all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
0307
Molluscs, whether in shell or not, live, fresh, chilled, frozen, 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 all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
0308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, 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 all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
ex Chapter 4
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 (expect those of pineapple, lime or grapefruit) of heading 2009 used must already be originating, and
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 5
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 6
Live trees and other plants
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 7
Edible vegetables and certain roots and tubers
Manufacture in which all the materials of Chapter 7 used must be wholly obtained
Chapter 8
Edible fruit and nuts; peel of citrus fruits or melons
Manufacture in which:
—
all the fruit and nuts used must be wholly obtained; and
—
the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 9
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 0714 or fruit used must be wholly obtained
ex 1106
Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
Drying and milling of leguminous vegetables of heading 0708
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture in which all the materials of Chapter 12 used must be wholly obtained
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of any materials of heading 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, whether or not 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 products
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 0209 or 1503:
– fats from bones or waste
Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
– other
Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503:
– fats from bones or waste
Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
– other
Manufacture in which all the materials of Chapter 2 used 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 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 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 1506
– other
Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1507 to 1515
Vegetable oils and their fractions:
– soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture in which all the materials used are classified within a heading other than that of the product
– solid fractions, except for that of jojoba oil
Manufacture from other materials of headings 1507 to 1515
– other
Manufacture in which all the vegetable materials used must be wholly obtained
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Manufacture in which:
—
all the materials of Chapter 2 used must be wholly obtained;
—
all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
1517
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
Manufacture in which:
—
all the materials of Chapters 2 and 4 used must be wholly obtained; and
—
all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
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 all the 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 1702
– other sugars in solid form, containing added flavouring or colouring matter
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, and
—
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, and
—
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 headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
– malt extract
Manufacture from cereals of Chapter 10
– other
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product, and
—
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; and
—
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 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 of any heading, except those of heading 1806,
—
in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained; and
—
in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905
Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture from materials of any heading except those of Chapter 11
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants: except for:
Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
ex 2001
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2004 and
ex 2005
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the materials used are classified within a heading other than that of the product
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product, and
—
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 headings 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, and
—
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, and
—
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, and
—
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 headings 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, and
—
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, and
—
all the grapes or any materials 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 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; and
—
any fruit juice used (except for pineapple, lime and grapefruit) must already be originating
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Manufacture: from materials not classified within heading 2207 or 2208, and
—
in which all the grapes or materials derived from grapes used must be wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Manufacture:
from materials not classified within heading 2207 or 2208, and
—
in which all the grapes or materials derived from grapes used must be wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
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; and
—
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 2401 used is originating
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
ex 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 or 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 uncalcined dolomite
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 products
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 oC (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) (1) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex 2709
Crude oils obtained from bituminous minerals
Destructive distillation of bituminous materials
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations
Operations of refining and/or one or more specific process(es) (2) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2711
Petroleum gases and other gaseous hydrocarbons
Operations of refining and/or one or more specific process(es) (3) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2712
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
Operations of refining and/or one or more specific process(es) (4) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
Operations of refining and/or one or more specific process(es) (5) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Operations of refining and/or one or more specific process(es) (6) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Operations of refining and/or one or more specific process(es) (7) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2805
‘Mischmetall’
Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
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 products
ex 2852
Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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 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
Mercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
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 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
Mercury compounds of 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 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) (8) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one or more specific process(es) (9) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided that 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 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 products
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 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 products
ex 2932
Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings 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 products
2934
Nucleic acids and their salts; other heterocyclic compounds
Manufacture from materials of any heading. However, the value of all the materials of headings 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
293980
Alkaloids of non-plant origin
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture in which the value of all the materials used does not exceed 40 % in a heading other than that of the ex-works price of the product However, materials classified within the same heading may be used, provided that their value does not exceed 20 % of the ex works price of the product
Nucleic acids and their salts; other heterocyclic compounds
Manufacture in which the value of all the materials used does not exceed 40 % in a heading other than that of the ex-works price of the product However, materials classified within the same heading may be used, provided that their value does not exceed 20 % 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 obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
– products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
Manufacture from materials of any heading, including other materials of heading 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 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 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 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 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 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
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings 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 products
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 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
3003 and 3004
Medicaments (excluding goods of headings 3002, 3005 or 3006):
– obtained from amikacin of heading 2941
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
– other
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product; However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and
—
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
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, phosphorus and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
—
sodium nitrate
—
calcium cyanamide
—
potassium sulphate
—
magnesium potassium sulphate
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product; However, materials classified within the same heading may be used, provided that their value does not exceed 20 % of the ex-works price of the product, and
—
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 products
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 products
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (10) Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials from heading 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 products
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’ (11) 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 products
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) (12) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
3404
Artificial waxes and prepared waxes:
—
with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
– other
Manufacture from materials of any heading, except:
—
hydrogenated oils having the character of waxes of heading 1516;
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
—
fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
—
materials of heading 3404
However, 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 3505
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
– other
Manufacture from materials of any heading, except those of heading 1108
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 37
Photographic or cinematographic goods; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
– Instant print film for colour photography
Manufacture in which all the materials used are classified in a heading other than heading 3701 or 3702. However, materials from heading 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 products
– other
Manufacture in which all the materials used are classified in a heading other than heading 3701 or 3702. However, materials from heading 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 products
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 headings 3701 to 3704
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
– Graphite in paste form, being a mixture of more than 30 % of graphite by weight with mineral oils
Manufacture in which the value of all the materials of heading 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 products
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 products
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 products
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 products
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 products
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 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 products
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising 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 products
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 products
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 products
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 products
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 products
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 products
ex 3821
Prepared culture media for 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 3002 or 3006; certified reference materials
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
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 3823
3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
– the following of this heading:
— prepared binders for foundry moulds or cores based on natural resinous products
— naphthenic acids, their water-insoluble salts and their esters
— sorbitol other than that of heading 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 salts
— ion exchangers
— getters for vacuum tubes
— alkaline iron oxide for the purification of gas
— ammoniacal gas liquors and spent oxide produced in coal gas purification
— sulphonaphthenic acids, their water-insoluble salts and their esters
— fusel oil and Dippel’s oil
— mixtures of salts having different anions
— copying pastes with a basis of gelatin, whether or not on a paper or textile backing
– other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
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 plastics; except for headings ex 3907 and 3912 for which the rules are set out below:
– addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
—
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (13) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
– other
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (14) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
ex 3907
– Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymers (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 (15)
– 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 ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
– flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
—
other:
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 products
— addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
—
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (16) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
— other
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (17) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
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, and
—
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 products
ex 3920
– Ionomer sheet or film
Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
– Sheets of regenerated cellulose, polyamides or polyethylene
Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
ex 3921
Foils of plastic, metallised
Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (18) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the products
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 products
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, 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 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
or
Manufacture in which all the materials used are classified within a heading other than that of the product
4107, 4112 and 4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
Retanning of pre-tanned leather
or
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; metallised leather
Manufacture from leather of headings 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 4302
ex Chapter 44
Wood and articles of wood; 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 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 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 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
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
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, and
—
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 products
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 of any heading, except those of heading 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, and
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
– other
Manufacture from materials of any heading, except those of heading 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 (19):
—
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 (20) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex 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 (21):
—
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 (22) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex 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 (23):
—
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 (24) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex 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 (25):
—
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 (26) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5401 to 5406
Yarn, monofilament and thread of man-made filaments
Manufacture from (27):
—
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 (28) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5501 to 5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
5508 to 5511
Sewing thread of man-made staple fibres
Manufacture from (29):
—
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 (30) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), 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 nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
Manufacture from (31):
—
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 (32):
—
natural fibres,
—
chemical materials or textile pulp
– other
Manufacture from (33):
—
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 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 (34):
—
natural fibres, not carded or combed or otherwise prepared for spinning;
—
chemical materials or textile pulp, or
—
paper-making materials
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
Manufacture from (35):
—
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 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
Manufacture from (36):
—
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 needleloom felt
Manufacture from (37):
—
natural fibres, or
—
chemical materials or textile pulp
However, jute fabric may be used as a backing
– of other felt
Manufacture from (38):
—
natural fibres not carded or combed or otherwise processed for spinning, or
—
chemical materials or textile pulp
– Other
Manufacture from yarn (39) However, jute fabric may be used as a backing
ex Chapter 58
Special woven fabrics; tufted textile fabrics; tapestries; trimmings; embroidery; except for:
Manufacture from yarn (40) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5805
Hand-woven tapestries of the type 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 products
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 5902
Manufacture from yarn
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Manufacture from yarn (41)
5905
Textile wall coverings:
Manufacture from yarn
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, 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
5906
Rubberised textile fabrics, other than those of heading 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, 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
5908
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
– incandescent gas mantles, 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 5911
Manufacture from yarn or waste fabrics or rags of heading 6310
– Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
Manufacture from (42):
yarn
– Other
Manufacture from (43):
yarn
Chapter 60
Knitted or crocheted fabrics
Manufacture from yarn (44)
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 (45)
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 (46) (47) Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (48)
– other
Manufacture from yarn (49) (50) Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
6217
Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
– embroidered
Manufacture from yarn (51) Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (52)
– fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn (53) Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (54)
– 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, and
—
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; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
6301 to 6304
Blankets, travelling rugs, bed linen, etc.; curtains etc.; other furnishing articles:
– of felt, of non-wovens
Manufacture from (55):
—
natural fibres; or
—
chemical materials or textile pulp
– other:
— embroidered
Manufacture from yarn (56) (57) 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 (58) (59)
6305
Sacks and bags, of a kind used for the packing of goods.
Manufacture from yarn (60)
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 products
6308
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths 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 from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, 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; hairnets of any material, whether or not lined or trimmed
Manufacture from yarn or textile fibres (61)
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 products
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 6803
Articles of slate or of agglomerated slate
Manufacture from worked slate
ex 6812
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
Manufacture from materials of any heading
ex 6814
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69
Ceramic products
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 70
Glass and glassware; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7003
ex 7004 and
ex 7005
Glass with a non-reflecting layer
Manufacture from materials of heading 7001
7006
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
– glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (62) Manufacture from materials of heading 7006
– other
Manufacture from materials of heading 7001
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Manufacture from materials of heading 7001
7008
Multiple-walled insulating units of glass
Manufacture from materials of heading 7001
7009
Glass mirrors, whether or not framed, including rear-view mirrors
Manufacture from materials of heading 7001
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used 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 7010 or 7018)
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
or
Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
ex 7019
Articles (other than yarn) of glass fibres
Manufacture from:
—
uncoloured slivers, rovings, yarn or chopped strands, or
—
glass wool
ex 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 products
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 in heading 7106, 7108 or 7110
or
Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
or
Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
– semi-manufactured or in powder 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 products
7117
Imitation jewellery
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Manufacture from base metal parts, not plated or covered with precious metals, provided that 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 7201, 7202, 7203, 7204 or 7205
7208 to 7216
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots or other primary forms of heading 7206
7217
Wire of iron or non-alloy steel
Manufacture from semi-finished materials of heading 7207
ex 7218, 7219 to 7222
Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other primary forms of heading 7218
7223
Wire of stainless steel
Manufacture from semi-finished materials of heading 7218
ex 7224, 7225 to 7228
Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; hollow drill bars and rods, of alloy or non-alloy steel
Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
7229
Wire of other alloy steel
Manufacture from semi-finished materials of heading 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 7206
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
Manufacture from materials of heading 7206
7304, 7305 and 7306
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
Manufacture from materials of heading 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 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
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 7301 may not be used
ex 7315
Skid chain
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
ex 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, and
—
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, unwrought
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, and
—
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, and
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7601
Unwrought aluminium
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product, and
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
or
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602
Aluminium waste 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; and
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 77
Reserved for possible future use in the HS
ex 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, and
—
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 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, and
—
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 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, and
—
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 8002 may not be used
8002 and 8007
Tin waste and scrap; other articles of tin
Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 81
Other base metals; cermets; articles thereof:
– other base metals, wrought; articles thereof
Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
– other
Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
Manufacture in which all the materials used are classified within a heading other than that of the product
8206
Tools of two or more of headings 8202 to 8205, put up in sets for retail sale
Manufacture in which all the materials used are classified in a heading other than headings 8202 to 8205. However, tools of headings 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, and
—
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, and
—
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 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 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 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, and
—
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 products
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 finished 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, and
—
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 products
8403 and ex 8404
Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
Manufacture in which all the materials used are classified in a heading other than heading 8403 or 8404
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
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 products
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 products
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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, and
—
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 products
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 products
ex 8413
Rotary positive displacement pumps
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 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 products
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, and
—
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 products
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 products
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 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, and
—
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, paper 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, and
—
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 products
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, and
—
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 products
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, and
—
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 products
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, and
where, within the above limit, the materials classified in heading 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 products
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 products
– other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
where, within the above limit, the materials classified in heading 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 products
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, and
—
where, within the above limit, the value of the materials classified within heading 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 products
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 products
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, and
—
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 products
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, and
—
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 products
ex 8443
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
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 products
ex 8448
Auxiliary machinery for use with machines of headings 8444 and 8445
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
8452
Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
– sewing machines (lock stitch only) 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, and
—
the thread tension, crochet and zigzag mechanisms used are originating
– other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
ex 8456, 8457 to 8465 and ex 8466
Machine-tools and machines and their parts and accessories of headings 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 products
– 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, and
—
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 products
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 products
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 products
8482
Ball or roller bearings
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 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 products
8484
Gaskets and similar joints of metal sheeting; 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 products
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 products
– 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 products
– 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 products
– Moulds, 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 products
– 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, and
—
where, within the above limit, the materials classified in heading 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 products
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 products
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, and
—
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 products
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, and
where, within the above limit, the materials classified in heading 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 products
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, and
—
where, within the above limit, the materials classified within heading 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 products
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 products
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 heading 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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 therefor; 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
the value of all the non-originating materials used does not exceed the value of all 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 8519 or 8521
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
– 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, and
—
where, within the above limit, the materials classified in heading 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 products
– 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 products
– Proximity cards and ‘smart cards’ with two or more electronic integrated circuits
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 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 products
– ‘Smart cards’ with one electronic integrated circuit
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
where, within the above limit, the materials classified within heading 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-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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 products
– 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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 headings 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 products
– 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, and
—
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 products
– Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
the value of all the non-originating materials used does not exceed the value of all 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 example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 V
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified in heading 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 products
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 V; 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 V
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
where, within the above limit, the materials classified in heading 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 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 8517
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
where, within the above limit, the materials classified in heading 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 products
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, and
—
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 products
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, and
—
where, within the above limit, the materials classified within heading 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, and
—
where, within the above limit, the materials classified within heading 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 products
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 products
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 products
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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:
– 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
—
where, within the above limit, the materials classified within heading 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
– Other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
ex Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
8608
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) 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, and
—
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 products
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 products
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, and
—
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 products
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Manufacture in which:
—
all the materials used are classified within a heading other than that of the product, and
—
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 products
8711
Motor-cycles (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, and
—
the value of all the non-originating materials used does not exceed the value of all 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 products
— 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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 of any heading, except those of heading 8714
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the products
8715
Baby carriages and parts thereof
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 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 products
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, and
—
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 products
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 products
ex 8804
Rotochutes
Manufacture from materials of any heading, including other materials of heading 8804
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
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 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 products
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, and
—
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 products
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
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 products
ex 9005
Binoculars, monoculars, other optical 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, and
—
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, and
—
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, and
—
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, and
—
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 products
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 products
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 products
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 products
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments:
– Dentists’ chairs incorporating dental appliances
Manufacture from materials of any heading, including other materials of heading 9018
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
– Other
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 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 products
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, and
—
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 products
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, and
—
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 products
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 products
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 products
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 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 products
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 products
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 products
– Other
Manufacture:
—
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
—
the value of all the non-originating materials used does not exceed the value of all 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, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading 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 products
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products
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 products
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 products
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 products
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 products
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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
the value of all the non-originating materials used does not exceed the value of all 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, and
—
where, within the above limit, the materials classified in heading 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 products
9111
Watch cases and parts thereof
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 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 products
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, and
—
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 products
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 products
– Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
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 products
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 products
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 within a heading other than that of the product
or
manufacture from cotton cloth already made up in a form ready for use of heading 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 products
—
its value does not exceed 25 % of the ex-works price of the product, and
—
all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
9405
Lamps and lighting fittings 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 products
9406
Prefabricated buildings
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
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, and
—
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 motorised, paint pads and rollers; squeegees (other than roller squeegees).
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
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, and
—
the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608
Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 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, and
—
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 9613 used does not exceed 30 % of the ex-works price of the product
ex 9614
Smoking pipes and pipe bowls
Manufacture from roughly shaped blocks
Chapter 97
Works of art, collectors’ pieces and antiques
Manufacture in which all the materials used are classified within a heading other than that of the product
(1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(3) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(4) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(5) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(6) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(7) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(8) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(9) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(10) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
(11) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(12) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(13) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction applies only to that group of materials which predominates by weight in the product.
(14) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction applies only to that group of materials which predominates by weight in the product.
(15) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction applies only to that group of materials which predominates by weight in the product.
(16) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction applies only to that group of materials which predominates by weight in the product.
(17) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction applies only to that group of materials which predominates by weight in the product.
(18) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
(19) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(20) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(21) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(23) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(28) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(29) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(30) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(31) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(32) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(33) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(34) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(35) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(36) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(37) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(38) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(39) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(40) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(42) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(43) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(44) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(46) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(47) See Introductory Note 6.
(48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(49) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(50) See Introductory Note 6.
(51) See Introductory Note 6.
(52) See Introductory Note 6.
(53) See Introductory Note 6.
(54) See Introductory Note 6.
(55) See Introductory Note 6.
(56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(57) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
(58) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(59) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
(60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(61) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(62) SEMII-Semiconductor Equipment and Materials Institute Incorporated.