Annexes to the Agreement

Protocol 1 concerning the definition of the concept of "originating products" and methods of administrative cooperation

Title I General provisions

Article 1 Definitions

For the purposes of this Protocol:

"manufacture" means any kind of working or processing including assembly or specific operations;
"material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
"product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;
"goods" means both materials and products;
"customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
"ex-works price" means the price paid for the product ex works to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

g)"value of materials" 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 territory concerned;

h)"value of originating materials" means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
"added value" shall be taken to be the ex-works price minus the customs value of third country materials imported into the Community, the ACP States or the Overseas Countries and Territories;
"chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";
"classified" refers to the classification of a product or material under a particular heading;
"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;
"territories" includes territorial waters.

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Title II Definition of the concept of "originating products"

Article 2 General requirements

For the purpose of implementing the trade co-operation provisions of ANNEXE V, the following products shall be considered as originating in the ACP States:
1. products wholly obtained in the ACP States within the meaning of Article 3 of this Protocol;
2. products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of this Protocol.
For the purpose of implementing paragraph 1, the territories of the ACP States shall be considered as being one territory.

Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond that referred to in Article 5 of this Protocol.

Article 3 Wholly obtained products

The following shall be considered as wholly obtained, in the ACP States or in the Community, or in the overseas countries and territories defined in Annexe III, hereafter referred to as the OCT:
1. mineral products extracted from their soil or from their seabed;
2. vegetable products harvested there;
3. live animals born and raised there;
4. products from live animals raised there;
5. products obtained by hunting or fishing conducted there;
6. products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;
7. products made aboard their factory ships exclusively from products referred to in subparagraph (f);
8. used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
9. waste and scrap resulting from manufacturing operations conducted there;
10. products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
11. goods produced there exclusively from the products specified in subparagraphs (a) to (j).
The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
1. which are registered or recorded in an EC Member State, in an ACP State or in an OCT;
2. which sail under the flag of an EC Member State, of an ACP State or of an OCT;
3. which are owned to an extent of at least 50% by nationals of States party to thePage 46 Agreement, or of an OCT, or by a company with its head office in one of these States or OCT, of which the Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of States party to the Agreement, or of an OCT, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States party to the Agreement or to public bodies or nationals of the said States, or of an OCT;
4. of which at least 50% of the crew, master and officers included, are nationals of States party to the Agreement, or of an OCT.
Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ACP State, that vessels chartered or leased by the ACP State be treated as "their vessels" to undertake fisheries activities in its exclusive economic zone under the following conditions:

- that the ACP State offered the Community the opportunity to negotiate a fisheries agreement and the Community did not accept this offer;

- that at least 50% of the crew, master and officers included are nationals of States party to the Agreement, or of an OCT;

- that the charter or lease contract has been accepted by the ACP-EC Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.

Article 4 Sufficiently worked or processed products

For the purposes of this Protocol, products which are not wholly obtained are considered to be sufficiently worked or processed in the ACP States, or in the Community or in the OCT, when the conditions set out in the list in Annexe II are fulfilled.

The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.

Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the nonoriginating materials which may have been used in its manufacture.
Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a given product may nevertheless be used, provided that:
1. their total value does not exceed 15% of the ex-works price of the product;
2. any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
Paragraphs 1 and 2 shall apply except as provided in Article 5.

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Article 5 Insufficient working or processing operations

Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:
1. operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
2. simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
3. i) changes of packaging and breaking up and assembly of packages;
  
  ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
4. affixing marks, labels and other like distinguishing signs on products or their packaging;
5. simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating in an ACP State, in the Community or in the OCT;
6. simple assembly of parts to constitute a complete product;
7. a combination of two or more operations specified in subparagraphs (a) to (f);
8. slaughter of animals.
All the operations carried out in either the ACP States, the Community or the OCT on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 6 Cumulation of origin

Cumulation with the OCT and the Community

Materials originating in the Community or in the OCT shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5.
Working and processing carried out in the Community or in the OCT shall be considered as having been carried out in the ACP States, when the materials undergo subsequent working or processing in the ACP States Cumulation with South Africa
Subject to the provisions of paragraphs 4, 5, 6, 7 and 8, materials originating in South Africa shall be considered as originating in the ACP States when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing.
Products which have acquired originating status by virtue of paragraph 3 shall only continue to be considered as products originating in the ACP States when the value added there exceeds the value of the materials used originating in South Africa. If this is not so, the products concerned shall be considered as originating in South Africa. InPage 48 the allocation of origin, no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing in the ACP States.
The cumulation provided for in paragraph 3 may only be applied after 3 years for the products listed in Annexe XI and 6 years for the products listed in Annexe XII respectively, as from the provisional application of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa. The cumulation provided for in paragraph 3 shall not be applicable to the products listed in Annexe XIII.
Notwithstanding paragraph 5, the cumulation provided for in paragraph 3 may be applied at the request of the ACP States for the products listed in Annexes XI and XII. The ACP-EC Committee of Ambassadors shall decide on the ACP requests, product per product, on the basis of a report drawn up by the ACP-EC Customs Co-operation Committee in accordance with Article 37. In the examination of requests, account shall be taken of the risk of the circumvention of the trade provisions of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa.
The cumulation provided for in paragraph 3 shall only be applicable to the products listed in Annexe XIV when the tariffs on these products in the framework of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa have been eliminated. The European Commission shall publish in the Official Journal of the European Communities (C series) the date on which the conditions of this paragraph have been fulfilled.
The cumulation provided for in paragraph 3 may only be applied where the South African materials used have acquired the status of originating products by an application of the rules of origin identical to those set out in this Protocol. The ACP States shall provide the Community with details of agreements and their corresponding rules of origin which have been concluded with South Africa. The European Commission shall publish in the Official Journal of the Europea Communities (C series) the date on which the ACP States have met the obligations laid down in this paragraph.
Without prejudice to paragraphs 5 and 7, working and processing carried out in South Africa shall be considered as having been carried out in an other Member State of the South African Customs Union (SACU) when the materials undergo subsequent working or processing in that other Member State of SACU.
Without prejudice to paragraphs 5 and 7 and at the request of the ACP States, working and processing carried out in South Africa, shall be considered as having been carried out in the ACP States, when the materials undergo subsequent working or processing in an ACP State within the context of a regional economic integration agreement.

Unless there is a specific request by either party for a referral of the decision to the ACP-EC Council of Ministers, the ACP-EC Customs Cooperation Committee shall decide on the ACP requests in accordance with Article 37.

Cumulation with neighbouring developing countries
At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:

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- the working or processing carried out in the ACP State exceeds the operations listed in Article 5. However, products of Chapter 50 to 63 of the Harmonised System shall in addition undergo in the ACP State at least working or processing as a result of which the product obtained is classified in a heading which is different from those in which the material originating in the non-ACP developing country used in its manufacture, are classified. For products listed in Annexe IX to this Protocol, only the specific processing referred to in column 3 shall apply, whether or not it involves a change of heading,

- the ACP States, the Community and the other countries concerned have concluded an agreement on adequate administrative procedures which will ensure correct implementation of this paragraph.

This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16, rice products of HS Code 1006 or the textile products listed in Annexe X to this Protocol.

For the purpose of determining whether the products originate in the non-ACP developing country, the provisions of this Protocol shall apply.

Unless there is a specific request by either party for a referral of the decision to the ACP-EC Council of Ministers, the ACP-EC Customs Cooperation Committee shall decide on the ACP requests in accordance with Article 37.

Article 7 Unit of qualification

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

Accordingly, it follows that:

- 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;

- when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 8 Accessories, spare parts and tools

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

Article 9 Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating whenall 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 valueof the non-originating products does not exceed 15 per cent of the exworks price of the set.

Article 10 Neutral elements

In order to determine whether a product originates, it shall not be necessary toPage 50 determine the origin of the following which might be used in its manufacture:

energy and fuel;
plant and equipment;
machines and tools;
goods which do not enter and which are not intended to enter into the final composition of the product.

Title III Territorial requirements

Article 11 Principle of territoriality

The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the ACP States, except as provided for in Article 6.
If originating goods exported from the ACP States, the Community or the OCT to another country are returned, except insofar as provided for in Article 6, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

the goods returned are the same goods as those exported; and
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 12 Direct transport

The preferential treatment provided for under the trade co-operation provisions of ANNEXE V applies only to products, satisfying the requirements of this Protocol, which are transported directly between the territory of the ACP States, of the Community, of the OCT or of South Africa for the purposes of Article 6 without entering any other territory.

However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transshipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of an ACP State, of the Community or of an OCT.
Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
1. a single transport document covering the passage from the exporting country through the country of transit; or
2. a certificate issued by the customs authorities of the country of transit:
3. giving an exact description of the products;
  
  ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and
  
  iii) certifying the conditions under which the products remained in the transit country; or
4. failing these, any substantiating documents.
  
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Article 13 Exhibitions

Originating products, sent from an ACP State for exhibition in a country other than those referred to in Article 6 and sold after the exhibition for importation into the Community shall benefit on importation from the provisions of ANNEXE V provided it is shown to the satisfaction of the customs authorities that:
1. an exporter has consigned these products from an ACP State to the country in which the exhibition is held and has exhibited them there;
2. the products have been sold or otherwise disposed of by that exporter to a person in the Community;
3. the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
4. the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Title IV Proof of origin

Article 14 General requirements

Products originating in the ACP States shall, on importation into the Community benefit from ANNEXE V upon submission of either:
1. a movement certificate EUR.1, a specimen of which appears in Annexe IV; or
2. in the cases specified in Article 19(1), a declaration, the text of which appears in Annexe V to this Protocol, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "invoice declaration").
Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall in the cases specified in Article 25, benefit from ANNEXE V without it being necessary to submit any of the documents referred to above.

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Article 15 Procedure for the issue of a movement certificate EUR.1

A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative.
For this purpose, the exporter or his authorized representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annexe IV. 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.
The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting ACP State where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfillment of the other requirements of this Protocol.
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Protocol.
The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfillment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 16 Movement certificates EUR.1 issued retrospectively

Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
1. it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
2. 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.
For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's appli-Page 53cation agrees with that in the corresponding file.
Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

"NACHTRGLICH AUSGESTELLT", "DLIVR A POSTERIORI", "RILASCIATO A POSTERIORI", "AFGEGEVEN A POSTERIORI", "ISSUED RETROSPECTIVELY", "UDSTEDT EFTERFLGENDE", "EKDOTHEN EK TON USTERON", "EXPEDIDO A POSTERIORI", "EMITIDO A POSTERIORI", "ANNETTU JLKIKTEEN", "UTFRDAT I EFTERHAND".
The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 17 Issue of a duplicate movement certificate EUR.1

In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
The duplicate issued in this way must be endorsed with one of the following words:

"DUPLIKAT", "DUPLICATA", "DUPLICATO", "DUPLICAAT", "DUPLICATE", "LNTIGRAPHO", "SEGUNDA VIA", "KAKSOISKAPPALE"
The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.
The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 18 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

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

Article 19 Conditions for making out an invoice declaration

An invoice declaration as referred to in Article 14(1)(b) may be made out:
1. by an approved exporter within the meaning of Article 20, or
2. by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
An invoice declaration may be made out if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Protocol.
The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfillment of the other requirements of this Protocol.
An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document,Page 54 the declaration, the text of which appears in Annexe V to this Protocol, using one of the linguistic versions set out in that Annexe 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.
Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 20 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 20 Approved exporter

The customs authorities of the exporting country may authorize any exporter who makes frequent shipments of products under the trade co-operation provisions of ANNEXE V to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorization must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfillment of the other requirements of this Protocol.
The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
The customs authorities shall grant to the approved exporter a customs authorization number which shall appear on the invoice declaration.
The customs authorities shall monitor the use of the authorisation by the approved exporter.
The customs authorities may withdraw the authorization at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization.

Article 21 Validity of proof of origin

A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 22 Transit procedure

When the products enter an ACP State or OCT other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customsPage 55 authorities in the country of transit enter the following in box 7 of the certificate EUR.1:

- the word "transit",

- the name of the country of transit,

- the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31,

- date of the endorsements.

Article 23 Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of ANNEXE V.

Article 24 Importation by installments

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 heading Nos 7308 and 9406 of the Harmonized System are imported by installments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first installment.

Article 25 Exemptions from proof of origin

Products sent as small packages from private persons to private persons or forming part of travellers" personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
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.
Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers" personal luggage.

Article 26 Information procedure for cumulation purposes

When Articles 2(2) and 6(1) are applied, the evidence of originating status within the meaning of this protocol of the materials coming from the other ACP States, the Community or the OCT shall be given by a movement certificate EUR 1 or by the supplier's declaration, a specimen of which appears in Annexe VI A to this Protocol, given by the exporter in the State or OCT from which the materials came.
When Articles 2(2), 6(2) and 6(9) are applied, the evidence of the working or processing carried out in the other ACP States, the Community, the OCT or South Africa shall be given by the supplier's declaration a specimen of whichPage 56 appears in Annexe VI B to this Protocol, given by the exporter in the State or OCT from which the materials came.
A separate supplier's declaration shall be given by the supplier for each consignment of material on the commercial invoice related to that shipment or in an annexe to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.
The supplier's declaration may be made out on a pre-printed form.
The suppliers' declarations shall be signed in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are established.

The said customs authorities may lay down conditions for the implementation of this paragraph.
The supplier's declarations are submitted to the competent customs office in the exporting ACP State requested to issue the movement certificate EUR 1.
Suppliers' declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 23 of Protocol 1 to the Fourth ACP-EC Convention shall remain valid.

Article 27 Supporting documents

The documents referred to in Articles 15(3) and 19(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ACP State or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Protocol may consist inter alia of the following:

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries referred to in Article 6 where these documents are used in accordance with domestic law;
documents proving the working or processing of materials in the ACP States, in the Community or in the OCT, issued or made out in an ACP State, in the Community or in an OCT, where these documents are used in accordance with domestic law;
movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries referred to in Article 6 and in accordance with this Protocol.

Article 28 Preservation of proof of origin and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 15(3).
The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 19(3).
The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 15(2).

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

Article 29 Discrepancies and formal errors

The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 30 Amounts expressed in euro

The amounts to be used in any given national currency of a Member State shall be the equivalent in that national currency of the amounts expressed in euro as at the first working day in October 1999.
The amounts expressed in euro and their equivalents in the national currencies of some EC Member States may be reviewed by the Community if necessary and shall be notified by the Community to the Customs Cooperation Committee not later than one month before they shall come into force. When carrying out this review, the Community shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore 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.
When the products are invoiced in the currency of another EC Member State, the importing country shall recognize the amount notified by the Member State concerned.

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Title V Arrangements for administrative cooperation

Article 31 Mutual assistance

The ACP States shall send to the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and invoice declarations.

Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.

The Commission shall send this information to the customs authorities of the Member States.
In order to ensure the proper application of this Protocol, the Community, the OCT, the ACP States shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or supplier's declarations and the correctness of the information given in these documents.

The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ACP States, Member States, OCT concerned.

Article 32 Verification of proofs of origin

Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect shall be forwarded in support of the request for verification.
The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the ACP States or inPage 59 one of the countries referred to in Article 6 and fulfil the other requirements of this Protocol.
If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the ACP State on its own initiative or at the request of the Community shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the ACP State concerned may invite the participation of the Community in these enquiries.

Article 33 Verification of suppliers' declarations

Verification of suppliers' declaration may be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.
The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annexe VII to this Protocol. Alternatively, the customs authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.
The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results must be such as to indicate positively whether the declaration concerning the status of the materials is correct.
For the purpose of verification, suppliers shall keep for not less than three years a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials.
The customs authorities in the State where the supplier's declaration is established shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier's declaration.
Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

Article 34 Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 32 and 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

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Article 35 Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 36 Free zones

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

Article 37 Customs Cooperation Committee

A Customs Cooperation Committee, hereinafter referred to as "the Committee", shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.
The Committee shall examine regularly the effect on the ACP States and in particular on the least developed ACP States of application of the rules of origin and shall recommend to the Council of Ministers appropriate measures.
The Committee shall take decisions on cumulation under the conditions laid down in Article 6.
The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 38.
The Committee shall meet regularly, in particular to prepare the decisions of the Council of Ministers pursuant to Article 40.
The Committee shall be composed on the one hand of experts from the Member States and of Commission officials responsible for customs questions, and on the other hand of experts representing the ACP States and of officials of regional groupings of the ACP States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary.

Article 38 Derogations

Derogations from this Protocol may be adopted by the Committee where the development of existing industries or the creation of new industries justifies them.

The ACP State or States concerned shall, either before or when the ACP States submit the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2.

The Community shall respond positively to all the ACP requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.
In order to facilitate the examination by the Committee of requests for derogation, the ACP State making the request shall, by means of the form given in Annexe VIII to this Protocol, furnish in support of its request the fullest possiblePage 61 information covering in particular the points listed below:

- description of the finished product,

- nature and quantity of materials originating in a third country,

- nature and quantity of materials originating in ACP States, the Community or the OCT, or which have been processed there,

- manufacturing processes,

- value added,

- number of employees in the enterprise concerned,

- anticipated volume of exports to the Community,

- other possible sources of supply for raw materials

- reasons for the duration requested in the light of efforts made to find new sources of supply,

- other observations.

The same rules shall apply to any requests for extension.

The Committee may modify the form.
The examination of requests shall in particular take into account:
1. the level of development or the geographical situation of the ACP State or States concerned;
2. cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ACP State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;
3. specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment programme would enable these rules to be satisfied by stages.
In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
In addition when a request for derogation concerns a least-developed or an island ACP its examination shall be carried out with a favourable bias having particular regard to:
1. the economic and social impact of the decision to be taken especially in respect of employment;
2. the need to apply the derogation for a period taking into account the particular situation of the ACP State concerned and its difficulties.
In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which one or more ACP States have special relations, provided that satisfactory administrative cooperation can be established.
Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ACP State or States concerned is at least 45% of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.

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Notwithstanding paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall only be granted within an annual quota of 8 000 tonnes for canned tuna and within an annual quota of 2 000 tonnes for tuna loins.

Applications for such derogations shall be submitted by the ACP States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.
The Committee shall take steps necessary to ensure that a decision is reached as quickly as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform the ACP States of its position on the request within this period, the request shall be deemed to have been accepted. In the event of a decision not being taken by the Committee, the Committee of Ambassadors shall be called upon to decide within one month of the date on which the matter is referred to it.
a)The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
1. The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ACP State or States concerned submit, three months before the end of each period, proof that they are still unable to meet the conditions of this Protocol which have been derogated from.
  
  If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
2. In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

Title VI Ceuta and Melilla

Article 39 Special conditions

The term "Community" used in this Protocol shall not cover Ceuta and Melilla. The term "products originating in the Community" shall not cover products originating in Ceuta and Melilla.
The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in the ACP States when imported into Ceuta and Melilla.
Where products wholly obtained in Ceuta, Melilla, the OCT or the Community undergo working and processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.
Working or processing carried out in Ceuta, Melilla, the OCT or the Community shall be considered as having been carried out in the ACP States, when materials undergo further working or processing in the ACP States.
For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 5 shall not be considered as working or processing.
Ceuta and Melilla shall be considered as a single territory.

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Title VII Final provisions

Article 40 Revision of rules of origin

In accordance with Article 7 of ANNEXE V, the Council of Ministers shall examine annually, or whenever the ACP States or the Community so request, the application of the provisions of this Protocol and their economic effects with a view to making any necessary amendments or adaptations.

The Council of Ministers shall take into account among other elements the effects on the rules of origin of technological developments.

The decisions taken shall be implemented as soon as possible.

Article 41 Annexes

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

Article 42 Implementation of the Protocol

The Community and the ACP States shall each take the steps necessary to implement this Protocol.

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Annexe I to protocol 1 Introductory notes to the list in Annexe II

Note 1

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of the Protocol.

Note 2

first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4.

Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.
Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3

The provisions of Article 4 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ACP States.

Example:

An engine of heading No 8407, for which the rule states that the value of the nonoriginating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading No ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

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Without prejudice to Note 3.2 where a rule states that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No ..." means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).

Example:

The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth -even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn -that is the fibre stage.
Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given.

Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

Note 4

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

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

Note 5

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

The following are the basic textile materials:

- silk,

- wool,

- coarse animal hair,

- fine animal hair,

- horsehair,

- cotton,

- paper-making materials and paper,

- flax,

- true hemp,

- jute and other textile bast fibres,

- sisal and other textile fibres of the genus Agave,

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

- synthetic man-made filaments,

- artificial man-made filaments,

- current conducting filaments

- synthetic man-made staple fibres of polypropylene,

- synthetic man-made staple fibres of polyester,

- synthetic man-made staple fibres of polyamide,

- synthetic man-made staple fibres of polyacrylonitrile,

- synthetic man-made staple fibres of polyimide, synthetic man-made staple fibres of polytetrafluoroethylene,

- synthetic man-made staple fibres of polyphenylene sulphide,

- synthetic man-made staple fibres of polyvinyl chloride,

- other synthetic man-made staple fibres,

- artificial man-made staple fibres of viscose,

- other artificial man-made staple fibres,

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

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

- products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

- other products of heading No 5605.

Example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, nonoriginating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10% of the yarn.

Example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric.

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

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Example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20% in respect of this yarn.
In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film", this tolerance is 30% in respect of this strip.

Note 6

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

Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not be regarded as trimmings or accessories.
Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
In accordance with Note 3.5, any nonoriginating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.

- For example¹, if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7

For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:
1. vacuum distillation;
2. redistillation by a very thorough fractionation process²;
3. cracking;
4. reforming;
5. extraction by means of selective solvents;
6. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
7. polymerization;
  
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8. alkylation;
9. isomerization.
For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following:
1. vacuum distillation;
2. redistillation by a very thorough fractionation process(1);
3. cracking;
4. reforming;
5. extraction by means of selective solvents;
6. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
7. polymerization;
8. alkylation;
9. isomerization;
10. in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);
11. in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
12. in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction.
  
  The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
13. in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300C by the ASTM D 86 method;
14. in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.

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Annexe II To protocol 1. List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
Chapter 01	Live animals	All the animals of Chapter 1 used must be wholly obtained
Chapter 02	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
Chapter 03	Fish and crustaceans, molluscs and other aquatic invertebrates	Manufacture in which all the materials of Chapter 3 used must be wholly obtained
ex Chapter 04 0403	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: 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 flavored or containing added fruit, nuts or cocoa	Manufacture in which all the materials of Chapter 4 used must be wholly obtained Manufacture in which: - all the materials of Chapter 4 used must be wholly obtained; - any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex Chapter 05 ex 0502	Products of animal origin, not elsewhere specified or included; except for: Prepared pigs', hogs' or boars' bristles and hair	Manufacture in which all the materials of Chapter 5 used must be wholly obtained Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 06	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which: - all the materials of Chapter 6 used must be wholly obtained; - the value of all the materials used does not exceed 50% of the ex-works price of the product
Chapter 07	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used must be wholly obtained
Chapter 08	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which: - all the fruit and nuts used must be wholly obtained; - the value of any materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product
ex Chapter 09 0901 0902 ex 0910	Coffee, tea, mat and spices; except for: Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured Mixtures of spices	Manufacture in which all the materials of Chapter 9 used must be wholly obtained Manufacture from materials of any heading Manufacture from materials of any heading Manufacture from materials of any heading

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used must be wholly obtained
ex Chapter 11 ex 1106	Products of the milling industry; malt; starches; inulin; wheat gluten; except for: Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained Drying and milling of leguminous vegetables of heading No 0708
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture in which all the materials of Chapter 12 used must be wholly obtained
1301 1302	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products - Other	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50% of the ex-works price of the product Manufacture from non-modified mucilages and thickeners Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex Chapter 15 1501 1502	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for: Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503: - Fats from bones or waste - Other Fats of bovine animals, sheep or goats, other than those of heading No 1503	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506 Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
1504 ex 1505 1506 1507 to 1515 1516	- Fats from bones or waste - Other Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: - Solid fractions - Other Refined lanolin Other animals fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions - Other Vegetable oils and their fractions: - Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption - Solid fractions, except for that of jojoba oil - Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared	Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506 Manufacture in which all the materials of Chapter 2 used must be wholly obtained Manufacture from materials of any heading including other materials of heading No 1504 Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained Manufacture from crude wool grease of heading No 1505 Manufacture from materials of any heading including other materials of heading No 1506 Manufacture in which all the materials of Chapter 2 used must be wholly obtained Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from other materials of heading Nos. 1507 to 1515 Manufacture in which all the vegetable materials used must be wholly obtained 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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516	Manufacture in which: - all the materials of Chapters 2 and 4 used must be wholly obtained; - all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
Chapter 16	Preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates	Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained
ex Chapter 17 ex 1701 1702 ex 1703 1704	Sugars and sugar confectionery; except for: Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured 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 - Other sugars in solid form, flavoured or coloured - Other Molasses resulting from the extraction or refining of sugar, flavoured or coloured 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 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture from materials of any heading including other materials of heading No 1702 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture in which all the materials used must already be originating Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture in which: - all the materials used reclassified 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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
1901 1902 1903 1904	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Malt extract - Other 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 - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included	Manufacture from cereals of Chapter 10 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 Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained Manufacture in which: - all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained; - all the materials of Chapters 2 and 3 used must be wholly obtained Manufacture from materials of any heading except potato starch of heading No 1108 Manufacture: - from materials not classified within heading No 1806; - in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained ³; - in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

Page 75

HS heading n
(1)

Description of product
(2)

Working or processing carried out on non-originating materials that confers originating status (3) or (4)

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
ex 2001
ex 2004 and ex 2005
2006
2007
ex 2008
2009

Preparations of vegetables, fruit, nuts or other parts of plants; except for:
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
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallized)
Jams, fruit jellies, marma-lades, fruit or nut pure and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
- Nuts, not containing added sugar or spirit
- Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
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 fruit, nuts or vegetables used must be wholly obtained
Manufacture in which all the materials used are classified within a heading other than that of the product
Manufacture in which all the materials used are classified within a heading other than that of the product
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
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
Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product
Manufacture in which all the materials used are classified within a heading other than that of the product
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
Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

Page 76

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
2101 2103 ex 2104 2106	Extracts, essences and concentrates, of coffee, tea or mat and preparations with a basis of these products or with a basis of coffee, tea or mat; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 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 - Mustard flour and meal and prepared mustard Soups and broths and preparations therefor Food preparations not else-where specified or included	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the chicory used must be wholly obtained 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 Manufacture from materials of any heading Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005 Manufacture in which: - all the materials used reclassified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex Chapter 22 2202 2207	Beverages, spirits and vinegar; except for: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the grapes or any material derived from grapes used must be wholly obtained Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product; - any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating Manufacture: - using materials not classified in headings 2207 or 2208, - in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume

Page 77

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages	Manufacture: - from materials not classified within heading Nos 2207 or 2208, - in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume
ex Chapter 23 ex 2301 ex 2303 ex 2306 2309	Residues and waste from the food industries; prepared animal fodder; except for: Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil Preparations of a kind used in animal feeding	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained Manufacture in which all the maize used must be wholly obtained Manufacture in which all the olives used must be wholly obtained Manufacture in which: - all the cereals, sugar or molasses, meat or milk used must already be originating; - all the materials of Chapter 3 used must be wholly obtained
ex Chapter 24 2402 ex 2403	Tobacco and manufactured tobacco substitutes; except for: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Smoking tobacco	Manufacture in which all the materials of Chapter 24 used must be wholly obtained Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex Chapter 25 ex 2504 ex 2515	Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: Natural crystalline graphite, with enriched carbon content, purified and ground Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Manufacture in which all the materials used are classified within a heading other than that of the product Enriching of the carbon content, purifying and grinding of crude crystalline graphite Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

Page 78

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 2516 ex 2518 ex 2519 ex 2520 ex 2524 ex 2525 ex 2530	Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Calcined dolomite 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 Plasters specially prepared for dentistry Natural asbestos fibers Mica powder Earth colours, calcined or powdered	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm Calcinations of dolomite not calcined 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 Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from asbestos concentrate Grinding of mica or mica waste Calcinations or grinding of earth colours
Chapter 26	Ores, slag and ash	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 27 ex 2707 ex 2709 2710	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250 C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Crude oils obtained from bituminous minerals Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations	Manufacture in which all the materials used are classified within a heading other than that of the product Operations of refining and/or one or more specific process(es)⁴ or Other operations in which all the materials used reclassified 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 Destructive distillation of 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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
2711 2712 2713 2714 2715	Petroleum gases and other gaseous hydrocarbons 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 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphalt crocks 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)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 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 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 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 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

Page 80

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 2805 ex 2811 ex 2833 ex 2840	'Mischmetall' Sulphur trioxide Aluminium sulphate Sodium perborate	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 Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from disodium tetraborate pentahydrate Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 29 ex 2901 ex 2902 ex 2905	Organic chemicals; except for: Acyclic hydrocarbons for use as power or heating fuels Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels Metal alcoholates of alcohols of this heading and of ethanol	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 Operations of refining and/or one or more specific process(es)⁸ or Other operations in which althea 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 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 Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Page 81

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
2915 ex 2932 2933 2934	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated deri-vatives - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated ornitrosated derivatives Heterocyclic compounds with nitrogen hetero-atom(s) only Nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 30 3002	Pharmaceutical products; except for: 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:	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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
3003 and 3004	- 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 informs or packings for retail sale - Other: - human blood - animal blood prepared for therapeutic or prophylactic uses - blood fractions other than antisera, haemoglobin, blood globulins and serum globulins - haemoglobin, blood globulins and serum globulins - other Medicaments (excluding goods of heading No 3002, 3005 or 3006): - Obtained from amikacin of heading No 2941 - Other	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex-works price of the product; - the value of all the materials used does not exceed 50% of the ex-works price of the product

Page 83

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 31 ex 3105	Fertilizers; except for: Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product; - the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 32 ex 3201 3205	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: Tannins and their salts, ethers, esters and other derivatives Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes⁹	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 Manufacture from tanning extracts of vegetable origin Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Page 84

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, infixed 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?¹⁰ in this heading. However, materials of the same group may be used, provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 34 ex 3403 3404	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouringpreparations, candles and similar articles, modeling pastes, ?dental waxes? and dental preparations with a basis of plaster; except for: Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight Artificial waxes and prepared waxes: - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax - Other	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 Operations of refining and/or one or more specific process(es)¹¹ 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 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 Manufacture from materials of any heading, except: - hydrogenated oils having the character of waxes of heading No 1516; - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; - materials of heading No 3404 However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Page 85

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 35 3505 ex 3507	Albuminoidal substances; modified starches; glues; enzymes; except for: 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 - Other Prepared enzymes not elsewhere specified or included	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 Manufacture from materials of any heading, including other materials of heading No 3505 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading, except those of heading No 1108 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 37 3701	Photographic or cinematographic goods; except for: Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:	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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
3702 3704	- Instant print film for colour photography, in packs - Other Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 38 ex 3801 ex 3803	Miscellaneous chemical products; except for: - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes - Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oils Refined tall oil	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 Manufacture in which 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 of heading No 3403 used does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 3805 ex 3806 ex 3807 3808 3809 3810 3811	Spirits of sulphate turpentine, purified Ester gums Wood pitch (wood tar pitch) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put-up in forms or packing for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) 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 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 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 - Other	Purification by distillation or refining of raw spirits of sulphate turpentine Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products Manufacture in which the value of all the materials of heading No 3811 used doesn't exceed 50% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
3812 3813 3814 3818 3819 3820 3822 3823 3824	Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 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 Anti-freezing preparations and prepared de-icing fluids Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. - Industrial monocarboxylic fatty acids, acid oils from refining - Industrial fatty alcohols 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:	Manufacture in which 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 50% of the ex-works price of the product Manufacture in which 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 50% of the ex-works price of the product Manufacture in which 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 50% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from materials of any heading including other materials of heading No 3823

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
.	- The following of thisheading: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No 2905 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanol amines; 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 liquorsand spent oxide producedin coal gas purification Sulphonaphthenic acids, their water insoluble saltsand 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 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 Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content	Manufacture in which: - the value of all the materials used does not exceed 50% of the ex-works price of the product; - the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product¹² Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 3907 3912 3916 to 3921	- Other - Copolymer, made from polycarbonate and acrylonitrile- butadiene-styrene copolymer (ABS) - Polyester Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface- worked - Other: - Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content - Other	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product¹³ Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product 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 product¹³ 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) 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 Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which: - the value of all the materials used does not exceed 50% of the ex-works price of the product; - the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product¹³ Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product¹³ Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 3916 and ex 3917 ex 3920 ex 3921 3922 to 3926	Profile shapes and tubes - Ionomer sheet or film - Sheets of regenerated cellulose, polyamides or polyethylene Foils of plastic, metallized Articles of plastics	Manufacture in which: - the value of all the materials used does not exceed 50% of the ex-works price of the product; - the value of any materials classified within the same heading as the product does not exceed 20% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture from a thermoplastic partial salt, which is a copolymer of ethylene and metacrylic acid partly, neutralized with metal ions, mainly zinc and sodium Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product 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 Manufacture from highly transparent polyester foils with a thickness of less than 23 micron¹⁴ Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 40 ex 4001 4005 4012 ex 4017	Rubber and articles thereof; except for: Laminated slabs of crepe rubber for shoes Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber: - Retreaded pneumatic, solid or cushion tyres, of rubber - Other Articles of hard rubber	Manufacture in which all the materials used are classified within a heading other than that of the product Lamination of sheets of natural rubber 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 Retreading of used tyres Manufacture from materials of any heading, except those of heading Nos 4011 or 4012 Manufacture from hard rubber

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 41 ex 4102 4104 to 4107 4109	Raw hides and skins (other than furskins) and leather; except for: Raw skins of sheep or lambs, without wool on Leather, without hair or wool, other than leather of heading Nos 4108 or 4109 Patent leather and patent laminated leather; metallized leather	Manufacture in which all the materials used are classified within a heading other than that of the product Removal of wool from sheep or lambskins, with wool on Retanning of pre-tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 43 ex 4302 4303	Furskins and artificial fur; manufactures thereof; except for: Tanned or dressed furskins, assembled: - Plates, crosses and similar forms - Other Articles of apparel, clothing accessories and other articles of furskin	Manufacture in which all the materials used are classified within a heading other than that of the product Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins Manufacture from non-assembled, tanned or dressed furskins Manufacture from non-assembled tanned or dressed furskins of heading No 4302
ex Chapter 44 ex 4403 ex 4407 ex 4408	Wood and articles of wood; wood charcoal; except for: Wood roughly squared Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed 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	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down Planing, sanding or finger-jointing Splicing, planing, sanding or finger-jointing

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 4409 ex 4410 to ex 4413 ex 4415 ex 4416 ex 4418 ex 4421	Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: - Sanded or finger-jointed - Beadings and mouldings Beadings and mouldings, including moulded skirting and other moulded boards Packing cases, boxes, crates, drums and similar packings, of wood Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood - Builders' joinery and carpentry of wood - Beadings and mouldings Match splints; wooden pegs or pins for footwear	Sanding or finger-jointing Beading or moulding Beading or moulding Manufacture from boards not cut to size Manufacture from riven staves, not further worked than sawn on the two principal surfaces 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 Beading or moulding Manufacture from wood of any heading except drawn wood of heading No 4409
ex Chapter 45 4503	Cork and articles of cork; except for: Articles of natural cork	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from cork of heading No 4501
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 48 ex 4811 4816	Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: Paper and paperboard, ruled, lined or squared only Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from papermaking materials of Chapter 47 Manufacture from papermaking materials of Chapter 47

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
4817 ex 4818 ex 4819 ex 4820 ex 4823	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 Toilet paper Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers Letter pads Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacturing in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from papermaking materials of Chapter 47 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 Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from papermaking materials of Chapter 47
ex Chapter 49 4909 4910	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 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 - Other	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from materials not classified within heading Nos 4909 or 4911 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 Manufacture from materials not classified in heading Nos 4909 or 4911
ex Chapter 50 ex 5003	Silk; except for: Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Manufacture in which all the materials used are classified within a heading other than that of the product Carding or combing of silk waste

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5004 to ex 5006 5007	Silk yarn and yarn spun from silk waste Woven fabrics of silk or of silk waste: - Incorporating rubber thread - Other	Manufacture from ¹⁵: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - other natural fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - papermaking materials Manufacture from single yarn¹⁵ Manufacture from¹⁵: - coir yarn, - natural fibers, - man-made staple fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
ex Chapter 51 5106 to 5110 5111 to 5113	Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: Yarn of wool, of fine or coarse animal hair or of horsehair Woven fabrics of wool, of fine or coarse animal hair or of horsehair: - Incorporating rubber thread - Other	Manufacture in which all thematerials used are classifiedwithin a heading other than that of the product Manufacture from¹⁵: - raw silk or silk wastecarded or combed orotherwise prepared forspinning, - natural fibres not carded orcombed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials Manufacture from single yarn¹⁵ Manufacture from¹⁵: - coir yarn, - natural fibers, - man-made staple fibresnot carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
		or Printing accompanied by at least two preparatory or finishing operations (such asscouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
ex Chapter 52 5204 to 5207 5208 to 5212	Cotton; except for: Yarn and thread of cotton Woven fabrics of cotton: - Incorporating rubber thread - Other	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from¹⁶: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - papermaking materials Manufacture from single yarn¹⁶ Manufacture from¹⁶: - coir yarn, - natural fibers, - man-made staple fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
ex Chapter 53 5306 to 5308 5309 to 5311	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: Yarn of other vegetable textile fibers; paper yarn Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from¹⁶: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - papermaking materials

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
	- Incorporating rubber thread - Other	Manufacture from single yarn¹⁷ Manufacture from¹⁷: - coir yarn, - natural fibers, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
5401 to 5406 5407 and 5408	Yarn, monofilament and thread of man-made filaments Woven fabrics of man-made filament yarn: - Incorporating rubber thread - Other	Manufacture from¹⁷: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - papermaking materials Manufacture from single yarn¹⁷ Manufacture from¹⁷: - coir yarn, - natural fibers, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
5501 to 5507 5508 to 5511	Man-made staple fibers Yarn and sewing thread of man-made staple fibers	Manufacture from chemical materials or textile pulp Manufacture from¹⁷: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - papermaking materials

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5512 to 5516	Woven fabrics of man-made staple fibers: - Incorporating rubber thread - Other	Manufacture from single yarn¹⁸ Manufacture from¹⁸: - coir yarn, - natural fibers, - man-made staple fibers not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
ex Chapter 56 5602 5604	Wadding, felt and non-woven; special yarns; twine, cordage, ropes and cables and articles thereof; except for: Felt, whether or not impregnated, coated, covered or laminated: - Needleloom felt - Other Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: - Rubber thread and cord, textile covered	Manufacture from¹⁸: - coir yarn, - natural fibers, - chemical materials or textile pulp, or - paper making materials Manufacture from¹⁸: - natural fibers, - chemical materials or textile pulp However: - polypropylene filament of heading No 5402, - polypropylene fibers of heading No 5503 or 5506 or - polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fiber is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product Manufacture from¹⁸: - natural fibers, - man-made staple fibers made from casein, or - chemical materials or textile pulp Manufacture from rubber thread or cord, not textile covered

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5605 5606	- Other Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn	Manufacture from¹⁹: - natural fibers not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - papermaking materials Manufacture from¹⁹: - natural fibers, - man-made staple fibers not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - papermaking materials Manufacture from¹⁹: - natural fibers, - man-made staple fibers not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - papermaking materials
Chapter 57	Carpets and other textile floor coverings: - Of needle loom felt - Of other felt - Other	Manufacture from¹⁹: - natural fibers, or - chemical materials or textile pulp However: - polypropylene filament of heading No 5402, - polypropylene fibers of heading No 5503 or 5506 or - polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fiber is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product - jute fabric may be used as backing Manufacture from¹⁹: - natural fibers not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp Manufacture from¹⁹: - coir or jute yarn, - synthetic or artificial filament yarn, - natural fibers, or - man-made staple fibres not carded or combed or otherwise processed for spinning Jute fabric may be used as backing
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: - Combined with rubber thread	Manufacture from single yarn¹⁹

Page 100

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5805 5810	- Other Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch), whether or not made up Embroidery in the piece, in strips or in motifs	Manufacture from²⁰: - natural fibers, - man-made staple fibers not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp, or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product 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
5901 5902 5903	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 formats foundations Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: - Containing not more than 90% by weight of textile materials - Other Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902	Manufacture from yarn Manufacture from yarn Manufacture from chemical materials or textile pulp Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Page 101

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5904 5905 5906 5907	Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Textile wall coverings: - Impregnated, coated, covered or laminated with rubber, plastics or other materials - Other Rubberized textile fabrics, other than those of heading No 5902: - Knitted or crocheted fabrics - Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials - Other Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back- cloths or the like	Manufacture from yarn²¹ Manufacture from yarn Manufacture from²¹: - coir yarn, - natural fibers, - man-made staple fibers not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp, or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product Manufacture from²¹: - natural fibers, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp Manufacture from chemical materials Manufacture from yarn Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, deceiving, 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

Page 102

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
5908 5909 to 5911	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 - Other Textile articles of a kind suitable for industrial use: - Polishing discs or rings other than of felt of heading No 5911 - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911 - Other	Manufacture from tubular knitted gas mantle fabric Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from yarn or waste fabrics or rags of heading No 6310 Manufacture from²²: - coir yarn, - the following materials: - yarn of polytetrafluoroethylene²³, - yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, - yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid, - monofil of polytetrafluoroethylene²³ - yarn of synthetic textile fibres of poly-p- phenylene terephthalamide, - glass fiber yarn, coated with phenol resin and gimped with acrylic yarn²³ - copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 - cyclohexanediethanol and isophthalic acid, - natural fibers, - man-made staple fibers not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp Manufacture from²²: - coir yarn, - natural fibers, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
Chapter 60	Knitted or crocheted fabrics	Manufacture from²²: - natural fibers, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp

Page 103

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
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 - Other	Manufacture from yarn²⁴²⁵ Manufacture from²⁴: - natural fibers, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
ex Chapter 62 ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 ex 6210 and ex 6216 6213 and 6214	Articles of apparel and clothing accessories, not knitted or crocheted; except for: Women's, girls' and babies' clothing and clothing accessories for babies, embroidered Fire-resistant equipment of fabric covered with foil of aluminized polyester Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: - Embroidered - Other	Manufacture from yarn²⁴²⁵ Manufacture from yarn²⁵ or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product²⁵ Manufacture from yarn²⁵ or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product²⁵ Manufacture from unbleached single yarn²⁴²⁵ or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product²⁵ Manufacture from unbleached single yarn²⁴²⁵ or Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213 and 6214 used does not exceed 47.5% of the ex-works price of the product

Page 104

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
6217	Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212: - Embroidered - Fire-resistant equipment of fabric covered with foil of aluminized polyester - Interlinings for collars and cuffs, cut out - Other	Manufacture from yarn²⁶ or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product²⁶ Manufacture from yarn26 or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product²⁶ Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from yarn²⁶
ex Chapter 63 6301 to 6304 6305 6306	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: Blankets, traveling rugs, bed linen etc.; curtains etc.; other furnishing articles: - Of felt, of non wovens - Other: - Embroidered - Other Sacks and bags, of a kind used for the packing of goods Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from²⁷: - natural fibers, or - chemical materials or textile pulp Manufacture from unbleached single yarn²⁷²⁸ or 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 Manufacture from unbleached single yarn²⁷²⁸ Manufacture from²⁷: - natural fibres, - man-made staple fibres not carded or combed orotherwise processed for spinning, or - chemical materials or textile pulp

Page 105

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
6307 6308	- Of non wovens - Other Other made-up articles, including dress patterns 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	Manufacture from²⁹³⁰: - natural fibres, or - chemical materials or textile pulp Manufacture from unbleached single yarn²⁹³⁰ Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 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
ex Chapter 64 6406	Footwear, gaiters and the like; except for: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406 Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 65 6503 6505	Headgear and parts thereof, except for: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed 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 in which all the materials used are classified within a heading other than that of the product Manufacture from yarn or textile fibers²⁹ Manufacture from yarn or textile fibers²⁹
ex Chapter 66 6601	Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding- crops, and parts thereof; except for: Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	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 50% of the ex-works price of the product
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture in which all the materials used are classified within a heading other than that of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 68 ex 6803 ex 6812 ex 6814	Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: Articles of slate or of agglomerated slate Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from worked slate Manufacture from materials of any heading 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 ex 7003 ex 7004 and ex 7005 7006 7007 7008 7009 7010	Glass and glassware; except for: Glass with a non-reflecting layer Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: - glass plate substrate coated with dielectric thin film, semi-conductor grade, in accordance with SEMII standards³¹ - other Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Glass mirrors, whether or not framed, including rear-view mirrors 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 Manufacture from materials of heading No 7001 Manufacture from non-coated glass plate substrate of heading No 7006 Manufacture from materials of heading No 7001 Manufacture from materials of heading No 7001 Manufacture from materials of heading No 7001 Manufacture from materials of heading No 7001 Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
7013 ex 7019	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018) Articles (other than yarn) of glass fibers	Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex- works price of the product or Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50% of the ex-works price of the product Manufacture from: - uncoloured slivers, rovings, yarn or chopped strands, or - glass wool
ex Chapter 71 ex 7101 ex 7102, ex 7103 and ex 7104 7106, 7108 and 7110 ex 7107, ex 7109 and ex 7111 7116 7117	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: Natural or cultured pearls, graded and temporarily strung for convenience of transport Worked precious or semi-precious stones (natural, synthetic or reconstructed) Precious metals: - Unwrought - Semi-manufactured or in powder form Metals clad with precious metals, semi-manufactured Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Imitation jewellery	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 50% of the ex-works price of the product Manufacture from unworked precious or semi- precious stones Manufacture from materials not classified within heading No 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals Manufacture from unwrought precious metals Manufacture from metals clad with precious metals, unwrought Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product or

Page 108

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
.	.	Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 72 7207 7208 to 7216 7217 ex 7218, 7219 to 7222 7223 ex 7224, 7225 to 7228 7229	Iron and steel; except for: Semi-finished products of iron or non-alloy steel Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel Wire of iron or non-alloy steel Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel Wire of stainless steel Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Wire of other alloy steel	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205 Manufacture from ingots or other primary forms of heading No 7206 Manufacture from semi-finished materials of heading No 7207 Manufacture from ingots or other primary forms of heading No 7218 Manufacture from semi-finished materials of heading No 7218 Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224 Manufacture from semi-finished materials of heading No 7224
ex Chapter 73 ex 7301 7302 7304, 7305 and 7306	Articles of iron or steel; except for: Sheet piling Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, soleplates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from materials of heading No 7206 Manufacture from materials of heading No 7206 Manufacture from materials of heading No 7206, 7207, 7218 or 7224

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 7307 7308 ex 7315	Tube or pipefittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Skid chain	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 Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50% of the ex-works price of the product
ex Chapter 74 7401 7402 7403 7404 7405	Copper and articles thereof; except for: Copper mattes; cement copper (precipitated copper) Unrefined copper; copper anodes for electrolytic refining Refined copper and copper alloys, unwrought: - Refined copper - Copper alloys and refined copper containing other elements Copper waste and scrap Master alloys 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 Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from refined copper, unwrought, or waste and scrap of copper Manufacture in which all the materials used are classified within a heading other than that of the product 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;

Page 110

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
7501 to 7503	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap	- the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 76 7601 7602 ex 7616	Aluminium and articles thereof; except for: Unwrought aluminium Aluminium waste or scrap 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 reclassified 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 Manufacture in which: - all the materials used reclassified 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 Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; - the value of all the materials used does not exceed 50% of the ex-works price of the product
Chapter 77	Reserved for possible future use in HS	.
ex Chapter 78 7801 7802	Lead and articles thereof; except for: Unwrought lead: - Refined lead - Other Lead waste and scrap	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 Manufacture from 'bullion'or 'work' lead Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used Manufacture in which all the materials used are classified within a heading other than that of the product

Page 111

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 79 7901 7902	Zinc and articles thereof; except for: Unwrought zinc Zinc waste and scrap	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 Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 80 8001 8002 and 8007	Tin and articles thereof; except for: Unwrought tin 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; - the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used 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 - Other	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 Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 82 8206	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15% of the ex-works price of the set

Page 112

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8207 8208 ex 8211 8214 8215	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools Knives and cutting blades, for machines or for mechanical appliances Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) 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; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal maybe used 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 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 ex 8302 ex 8306	Miscellaneous articles ofbase metal; except for: Other mountings, fittings and similar articles suitable for buildings, and automatic door closers 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 Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which all the materials used are classifiedwithin a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their valuedoes not exceed 30% of the ex-works price of the product

Page 113

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 84 ex 8401 8402 8403 and ex 8404 8406 8407 8408 8409 8411	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: Nuclear fuel elements Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers Steam turbines and other vapour turbines Spark-ignition reciprocating or rotary internal combustion piston engines Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Parts suitable for use solely or principally with the engines of heading No 8407 or 8408 Turbo-jets, turbo propellers and other gas turbines	Manufacture in which: - all the materials used areclassified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-worksprice 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 Manufacture in which all the materials used are classifiedwithin a heading other thanthat of the product³² Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the final product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all thematerials used does notexceed 40% of the ex-worksprice 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 Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 40% 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 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

Page 114

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8412 ex 8413 ex 8414 8415 8418 ex 8419	Other engines and motors Rotary positive displacement pumps Industrial fans, blowers and the like 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 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415 Machines for wood, paper pulp and paperboard industries	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product; - the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Page 115

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8420 8423 8425 to 8428 8429	Calendaring or other rolling machines, other than for metals or glass, and cylinders therefor 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 Lifting, handling, loading or unloading machinery Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: - Road rollers - Other	Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Page 116

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8430 ex 8431 8439 8441 8444 to 8447 ex 8448 8452	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, mine-rals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers Parts suitable for use solely or principally with road rollers Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Machines of these headings for use in the textile industry Auxiliary machinery for use with machines of headings Nos 8444 and 8445 Sewing machines, other than book- sewing machines of heading No8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: - Sewing machines (lockstitch 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, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product; - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product

Page 117

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8456 to 8466 8469 to 8472 8480 8482 8484 8485	- Other Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466 Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Ball or roller bearings Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	- where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used; - the thread tension, crochet and zigzag mechanisms used are already originating Manufacture in which 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 40% 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 Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product

Page 118

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 85 8501 8502 ex 8504 ex 8518 8519	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: Electric motors and generators (excluding generating sets) Electric generating sets and rotary converters Power supply units for automatic data-processing machines Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio- frequency electric amplifiers; electric sound amplifier sets Turntables (record-decks), record players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording device	Manufacture in which - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Page 119

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8520 8521 8522 8523 8524	Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound- reproducing device Video recording or reproducing apparatus, whether or not incorporating a video tuner Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: - Matrices and masters for the production of records - Other	Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 40% 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 Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Page 120

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8525 8526 8527 8528 8529	Transmission apparatus for radio- telephony, radio-telegraphy, radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Reception apparatus for radiotelephony, radiotelegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528: - Suitable for use solely or principally with video recording or reproducing apparatus - Other	Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product;

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8535 and 8536 8537 ex 8541 8542	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517 Diodes, transistors and similar semi- conductor devices, except wafers not yet cut into chips Electronic integrated circuits and microassemblies	- where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used reclassified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

Page 122

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
8544 8545 8546 8547 8548	Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made-up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors 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 Electrical insulators of any material Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material Waste and scrap of primary cells, primary batte-ries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 40% 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 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 86 8608	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds; except for: Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	Manufacture in which thevalue of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Page 123

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex Chapter 87 8709 8710 8711	Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for: 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 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: - With reciprocating internal combustion piston engine of a cylinder capacity: - Not exceeding 50 cc - 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 Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex- works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 20% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 8712 8715 8716	- Other Bicycles without ball bearings Baby carriages and parts thereof Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof	Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture from materials not classified in heading No 8714 Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
ex Chapter 88 ex 8804 8805	Aircraft, spacecraft, and parts thereof; except for: Rotochutes 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 40% of the ex-works price of the product Manufacture from materials of any heading including other materials of heading No 8804 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
Chapter 89	Ships, boats and floating structures	Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 90 9001 9002 9004 ex 9005	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: Optical fibers and optical fiber bundles; optical fiber cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 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 Spectacles, goggles and the like, corrective, protective or other Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefore	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product; - the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 9006 9007 9011 ex 9014 9015 9016	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Compound optical microscopes, including those forphotomicrography, cinephotomicrography or microprojection Other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product; - the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product; - the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product; - the value of all the non-originating materials used does not exceed the value ofthe 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 Manufacture in which 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 40% 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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
9017 9018 9019 9020 9024	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, calipers), not specified or included elsewhere in this Chapter Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: - Dentists' chairs incorporating dental appliances or dentists' spittoons - Other Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 9018 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used reclassified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which: - all the materials used reclassified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Page 128

HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
9025 9026 9027 9028 9029	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032 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 Gas, liquid or electricity supply or production meters, including calibrating meters therefor: - Parts and accessories - Other Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9014 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 40% 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 Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
9030 9031 9032 9033	Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors Automatic regulating or controlling instruments and apparatus Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 40% 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 91 9105 9109	Clocks and watches and parts thereof; except for: Other clocks 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 Manufacture: - in which the value of althea materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
9110 9111 9112 9113	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Watch cases and parts thereof Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof Watch straps, watchbands and watch bracelets, and parts thereof: - Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal - Other	Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product; - where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product Manufacture in which 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 50% of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates 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

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
ex 9401 and ex 9403 9405 9406 ex Chapter 95 9503 ex 9506	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less 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 Prefabricated buildings Toys, games and sports requisites; parts and accessories thereof; except for: Other toys; reduced-size('scale') models and similar recreational models, working or not; puzzles of all kinds Golf clubs and parts thereof	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: - its value does not exceed 25% of the ex-works price of the product; - all the other materials use dare already originating and are classified in a heading other than heading No 9401 or 9403 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Manufacture in which 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 50% of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product 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 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 ex 9601 and ex 9602 ex 9603	Miscellaneous manufactured articles; except for: Articles of animal, vegetable or mineral carving materials Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from 'worked? carving materials of the same heading Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

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HS heading n (1)	Description of product (2)	Working or processing carried out on non-originating materials that confers originating status (3) or (4)
9605 9606 9608 9612 ex 9613 ex 9614	9605 9606 9608 9612 ex 9613 ex 9614	9605 9606 9608 9612 ex 9613 ex 9614
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

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Annexe III to protocol 1 Overseas Countries and Territories

Within the meaning of this Protocol "overseas countries and territories" shall mean the countries and territories referred to in Part Four of the Treaty establishing the European Community listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

Country having special relations with the Kingdom of Denmark:

- Greenland.
Overseas territories of the French Republic:

- New Caledonia,

- French Polynesia,

- French Southern and Antarctic Territories,

- Wallis and Futuna Islands.
Territorial collectivities of the French Republic:

- Mayotte,

- Saint Pierre and Miquelon.
Overseas countries of the Kingdom of the Netherlands:

- Aruba,

- Netherlands Antilles:

- Bonaire,

- Curaao,

- Saba,

- Sint Eustatius,

- Sint Maarten.
British overseas countries and territories :

- Anguilla,

- Cayman Islands,

- Falkland Islands,

- South Georgia and South Sandwich Islands,

- Montserrat,

- Pitcairn,

- Saint Helena, Ascension Island,

Tristan da Cunha

- British Antarctic Territory,

- British Indian Ocean Territory,

- Turks and Caicos Islands,

- British Virgin Islands.

Annexe IV to protocol 1 Form for movement certificate

Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annexe. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
Each certificate shall measure 210 x 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

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[GRAPHICS ARE NOT INCLUDED]

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NOTES
Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.
No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

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[GRAPHICS ARE NOT INCLUDED]

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DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:

.................................

.................................

.................................

.................................

SUBMIT the following supporting documents³³:

....................................................

....................................................

....................................................

....................................................

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST the issue of the attached certificate for these goods.

.....................................................

(Place and date)

.....................................................

(Signature)

Page 138

Annexe V to protocol 1 Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorization No...³⁴) declares that, except where otherwise clearly indicated, these products are of... preferential origin ³⁵.

Spanish version

El exportador de los productos incluidos en el presente documento (autorizacin aduanera n ... ³⁴) declara que, salvo indicacin en sentido contrario, estos productos gozan de un origen preferencial ... ³⁵.

Danish version

Eksportren af varer, der er omfattet af nrvrende dokument, (toldmyndighe-dernes tilladelse nr. ... ³⁴), erklrer, at varerne, medmindre andet tydeligt er angivet, har prferenceoprindelse i ... ³⁵.

German version

Der Ausfhrer (Ermchtigter Ausfhrer; Bewilligungs-Nr. ... ³⁴, der Waren, auf die sich dieses Handelspapier bezieht, erklrt, dass diese Waren, soweit nicht anders angegeben, prferenzbegnstigte ... Ursprungswaren sind ³⁵

Greek version

O Exagogas ton pronton pou kalptontai ap to parn ggrapho (deia teloneou up arith. ?³⁴) delnei oti ektos en delnentai saps llos, ta pronta aut einai protmesiaks katagogs ?³⁵.

French version

L'exportateur des produits couverts par le prsent document (autorisation douanire n ...³⁴), dclare que, sauf indication claire du contraire, ces produits ont l'origine prfrentielle ...³⁵.

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... ³⁴) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...³⁵.

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...³⁴) verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentile... oorsprong zijn³⁵.

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Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorizao aduaneira n ...³⁴), declara que, salvo expressamente indicado em contrrio, estes produtos so de origem preferencial ...³⁵.

Finnish version

Tss asiakirjassa mainittujen tuotteiden viej (tullin lupan:o ...³⁴) ilmoittaa, ett nm tuotteet ovat, ellei toisin ole selvsti merkitty, etuuskohteluun oikeutettuja ... alkupertuotteita³⁵.

Swedish version

Exportren av de varor som omfattas av detta dokument (tullmyndighetens tillstnd nr. ...³⁴) frskrar att dessa varor, om inte annat tydligt markerats, har frmnsberttigande ... ursprung³⁵.

......................................... ³⁶

(Place and date)

.........................................³⁷

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

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Annexe VI A to protocol 1

Supplier declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this invoice . . . . . . . . . . . . . . . .³⁸ were produced in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .³⁹ and satisfy the rules of origin governing preferential trade between the ACP States and the European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

. . . . . . . . . . . . . . . . . . . . . . .⁴⁰

. . . . . . . . . . . . . . . . . . . . . . .⁴¹

. . . . . . . . . . . . . . . . . . . . . . .⁴²

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

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Annexe VI B to protocol 1

Supplier declaration for products not having preferential original status

I, the undersigned, declare that the goods listed on this invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ⁴³ 1) were produced in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ⁴⁴ and incorporate the following components or materials which do not have ACP, OCT or Community origin for preferential trade:

. . . . . . . .⁴⁵

. . . . . . . .⁴⁶

. . . . . . . .⁴⁷

. . . . . . . .⁴⁸

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

. . . . . . . . ⁴⁹

. . . . . . . .⁵⁰

. . . . . . . .⁵¹

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

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Annexe VII to protocol 1

Information Certificate

The form of information certificate given in this Annexe shall be used and be printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
The information certificate shall measure 210 x 297mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2.
The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.

[GRAPHICS ARE NOT INCLUDED]

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[GRAPHICS ARE NOT INCLUDED]

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Annexe VIII to protocol 1

Form for application for a derogation

[GRAPHICS ARE NOT INCLUDED]

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NOTES

If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention "see annexe" shall be entered in the box concerned.
If possible, samples or other illustrative material (pictures, designs, catalogues, etc) of the final product and of the materials should accompany the form.
A form shall be completed for each product covered by the request.

Boxes 3, 4, 5, 7:

"Third country" means any country which is not an ACP or Community State or OCT. Box 12:

If third country materials have been worked or processed in the Community or in the OCT without obtaining origin, before being further processed in the ACP State requesting the derogation, indicate the working or processing carried out in the Community or OCT.

Box 13:

The dates to be indicated are the initial and final one for the period in which EUR 1 certificates may be issued under the derogation.

Box 18:

Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.

Box 19

If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.

Box 20:

Indicate possible further investments or suppliers' differentiation which make the derogation necessary for only a limited period of time.

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Annexe IX to protocol 1

List of working or processing conferring the character of ACP origin on a product obtained when working or processing is carried out on textile materials originating in developing countries referred to in Article 6(11) of this Protocol

Textiles and textile articles falling within Section XI

CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
ex 5101 ex 5103	Wool, not carded or combed - degreased, not carbonized - carbonized Waste of wool or of fine or coarse animal hair, carbonized	Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50% of the ex-works price of the product Manufacture from degreased wool, not carbonized the value of which does not exceed 50% of the ex-works price of the product Manufacture from non-carbonized waste, the value of which does not exceed 50% of the ex-works price of the product
ex 5201	Cotton, not carded or combed, bleached	Manufacture from raw cotton, the value of which does not exceed 50% of the ex-works price of the product
5501 to 550	Man-made staple fibres - not carded or combed or otherwise processed for spinning - carded or combed or other,	Manufacture from chemical materials or textile pulp Manufacture from chemical materials or textile pulp or waste falling within CN code 5505
ex Chapter 50 to Chapter 55	Yarn monofilament and thread, other than paper yarn: - printed or dyed	Manufacture from: - natural fibres not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - paper making materials Manufacture from: - natural fibres not carded or combed or otherwise processed for spinning, - grege silk or silk waste - chemical materials or textile pulp, or man- made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise pre- pared for spinning or Printing or dyeing of yarn or monofilaments, unbleached or prebleached (1), accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of the non-originating material (including yarn), not exceeding 48% of the ex-works price of the product

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CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
.	- other Woven fabrics, other than fabrics of paper yarn: - printed or dyed - other	Manufacture from: - natural fibres not carded or combed or otherwise processed for spinning, - grege silk or silk waste - chemical materials or textile pulp, or man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Manufacture from yarn or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Manufacture from yarn
5601 5602 5603 5604 5607	Wadding of textile materials and articles therof; textile fibres not exceeding 5 mm in length (flock), textile dust and mill neps Felt, whether or not impregnated, coated, covered or laminated: - printed or dyed - impregnated, coated, covered or laminated - other Non-wovens, whether or not impregnated, coated, covered or laminated - Printed or dyed - impregnated, coated, covered or laminated - other Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: - Rubber thread and cord, textile covered - other Twine cordage, rope and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics	Manufacture from fibres Manufacture from fibres or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Impregnation, coating, covering or laminating of non-wovens, unbleached (3) Manufacture from fibres Manufacture from fibres or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Impregnation, coating, covering or laminating of non-wovens, unbleached (3) Manufacture from fibres Manufacture from rubber thread or cord, not textile covered Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament

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CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
5609	Articles of yarn, strip or the like falling with CN codes 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included	Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament
5704	Carpets and other textile floor coverings:	Manufacture from fibres
ex Chaptre 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; - embroidery in the piece, in strips or in motifs (CN code 5810) - printed or dyed - impregnated, coated or covered - other	Manufacture in which the value of the materials used does not exceed 50% of the ex-works price of the product Manufacture from yarn or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Manufacture from unbleached fabrics, felt or non- wovens Manufacture from yarn
5901 5902 5903	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 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those falling within CN code 5902	Manufacture from unbleached fabrics Manufacture from yarn Manufacture from unbleached fabrics or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2)

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CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
5904 5905 5906 5907 5908 5909 5910 5911	Linoleum, whether or not cut to shape; floor cov- erings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Textile wall coverings Rubberized textile fabrics, other than those of heading No 5902: Textile fabrics otherwise impregnated, coated or covered; painted canvas, being theatrical scenery, studio backcloths or the like Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles and the like; incandes- cent gas mantles and tubular knitted gas mantle fabric therefor, whether or not, impregnated Textile hosepiping and similar textile tubing with or without lining, amour or accessories or other materials Transmission or conveyor belts or belting, of tex- tile material, whether or not reinforced with metal or other materials Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 of the combined nomenclature: - polishing discs or rings other than of felt - other	Manufacture from unbleached fabrics, felt or non-wovens Manufacture from unbleached fabrics or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics Manufacture from unbleached fabrics or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2) Manufacture from yarn Manufacture from yarn or fibres Manufacture from yarn or fibres Manufacture from yarn, waste fabrics or rags falling within CN code 6310 Manufacture from yarn or fibres

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CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
Chaptre 60^*	Knitted or crocheted fabrics - printed or dyed - other	Manufacture from yarn or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations⁵²⁵³ Manufacture from yarn
Chaptre 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 - Other	Complete making up⁵⁵ Manufacture from yarn
ex Chaptre 62^* 6213 and 6214	Articles of apparel and clothing accessories, not knitted or crocheted; except those falling within CN codes 6213 and 6214 for which the rules are set out below: - finished or complete - unfinished or incomplete Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: -embroidered -Other	Manufacture from yarn^* Complete making up⁵⁵ Manufacture from yarn Manufacture from yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product^* Manufacture from yarn

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CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
6301 to ex 6306 6307 6308	Blankets and travelling rugs, bed linen, table linen, toilet linen and kitchen linen; curtains (including drapes) and interior blinds; curtain and bed valances; other furnishing articles (excluding those falling within CN code 9494); sacks and bags of a kind used for the packing of goods; tarpaulins, awnings, and camping goods; - Of felt, of non-wovens: - not impregnated, coated, covered or laminated - impregnated, coated, covered or laminated - other - knitted or crocheted - unembroidered - embroidered - not knitted or crocheted - unembroidered - embroidered Other made-up textile articles, (including dress patterns), except for fans and hand screens, non- mechanical, frames and handles therefor and parts of such frames and handles - floor cloths, dish cloths, dusters and the like - other Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale	Manufacture from fibres Impregnation, coating, covering or laminating of felt or non-wovens, unbleached⁵⁴ Complete making up⁵⁵ Complete making up⁵⁵ or Manufacture from unembroidered knitted or crocheted fabric provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40% of the ex-works price of the product Manufacture from yarn Manufacture from yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product Manufacture from yarn Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product Incorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25% of the ex-works price of the set

Page 152

However, making-up shall not necessarily be considered as incomplete where one or more efinishing operations have not been carried out.

The following is a list of examples of finishing operations:

- fitting of buttons and/or other types of fastenings,

- making of button-holes,

- finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts anddresses,

- fitting of trimmings and accessories such as pockets, labels, badges, etc,

- ironing and other preparations of garments for sale "ready made".

Remarks concerning finishing operations - Special cases

It is possible that in particular manufacturing operations, the accomplishment of finishing operations, especially in the case of a combination of operations, is of such importance that these operations must be considered as going beyond simple finishing. In these particular cases, the non-accomplishing of finishing operations will deprive the makingup of its complete nature.

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Annexe X to protocol 1

Textile products excluded from the cumulation procedure with certain developing countries referred to in Article 6(11) of this Protocol

6101 10 90 6101 20 90 6101 30 90 6102 10 90 6102 20 90 6102 30 90 6110 10 10 6110 10 31 6110 10 35 6110 10 38 6110 10 91 6110 10 95 6110 10 98 6110 20 91 6110 20 99 6110 30 91 6110 30 99	Jerseys, pullovers, slip-overs, waistcoats, twinsets, cardigans, bed-jackets and jumpers (other than jackets and blazers), anoraks, windcheaters, waister jackets and the like, knitted or crocheted
6203 41 10 6203 41 90 6203 42 31 6203 42 33 6203 42 35 6203 42 90 6203 43 19 6203 43 90 6203 49 19 6203 49 50 6204 61 10 6204 62 31 6204 62 33 6204 62 39 6204 63 18 6204 69 18 6211 32 42 6211 33 42 6211 42 42 6211 43 42	Men's or boys'woven breeches, shorts other than swimwear and trousers (including slacks); women's or girls'woven trousers and slacks, of wool, of cotton or of man-made fibres, lower parts of tracksuits with lining, other than category 16 or 29, of cotton or of man-made fibres

Page 154

Annexe XI to protocol 1

Products for which the cumulation provisions with South Africa referred to in Article 6(3) apply after 3 years from the provisional application of the Agreement on Trade, Development and Cooperation between the European Community and the Republic of South Africa

Industrial Products
Salt (including table salt
and denatured salt):
25010051
25010091
25010099
Alkali or alkaline-earth
metals; rare-earth metals:
28051100
28051900
28052100
28052200
28053010
28053090
28054010
Ammonia, anhydrous or in
aqueous solution:
28141000
28142000
Sodium hydroxide (caustic
soda):
28151100
28151200
Zinc oxide; zinc peroxide:
28170000
Artificial corundum:
28181000
28182000
28183000
Chromium oxides and
hydroxides:
28191000
28199000
Manganese oxides:
28201000
28209000

Titanium oxides:
28230000
Hydrazine and
hydroxylamine:
28258000
Chlorides, chloride oxides
and chloride hydroxides:
28271000
Sulphides; polysulphides:
28301000
Phosphinates
(hypophosphites),
phosphonates:
28351000
28352200
28352300
28352400
28352510
28352590
28352610
28352690
28352910
28352990
28353100
28353910
28353930
28353970
Carbonates;
peroxocarbonates
(percarbonates):
28362000
28364000
28366000
Salts of oxometallic or
peroxometallic acids:
28416100

Radioactive chemical
elements:
28443011
28443019
28443051
Isotopes other than those
of heading No 2844:
28451000
28459010
Carbides, whether or not
chemically defined:
28492000
28499030
Hydrides, nitrides, azides,
silicides and borides:
28500070
Cyclic hydrocarbons:
29025000
Halogenated derivatives
of hydrocarbons:
29031100
29031200
29031300
29031400
29031500
29031600
29031910
29031990
29032100
29032300
29032900
29033010
29033031
29033033
29033038
29033090

Page 155

29034100
29034200
29034300
29034410
29034490
29034510
29034515
29034520
29034525
29034530
29034535
29034540
29034545
29034550
29034555
29034590
29034610
29034620
29034690
29034700
29034910
29034920
29034990
29035190
29035910
29035930
29035990
29036100
29036200
29036910
29036990
Acyclic alcohols and their
halogenated, sulphonated
derivatives:
29051100
29051200
29051300
29051410
29051490
29051500
29051610
29051690
29051700
29051910
29051990
29052210
29052290
29052910
29052990
29053100
29053200
29053910
29053990

29054100
29054200
29054910
29054951
29054959
29054990
29055010
29055030
29055099
Phenols; phenol-alcohols:
29071100
29071500
29072210
Ethers, ether-alcohols,
ether-phenols:
29091100
29091900
29092000
29093031
29093039
29093090
29094100
29094200
29094300
29094400
29094910
29094990
29095010
29095090
29096000
Epoxides, epoxyalcohols,
epoxyphenols and
epoxyethols:
29102000
Aldehydes, whether or not
with other oxygen
functions:
29124100
29126000
Ketones and quinones,
whether or not with other
oxygen fonctions:
29141100
29142100
Saturated acyclic
monocarboxylic acids:
29151100
29151200
29151300

29152100
29152200
29152300
29152400
29152900
29153100
29153200
29153300
29153400
29153500
29153910
29153930
29153950
29153990
29154000
29155000
29156010
29156090
29157015
29157020
29157025
29157030
29157080
29159010
29159020
29159080
Unsaturated acyclic
monocarboxylic acids:
29161210
29161220
29161290
29161410
29161490
Polycarboxylic acids, their
anhydrides, halides:
29171100
29171400
29173500
29173600
29173700
Carboxylic acids with
additional oxygen function:
29181400
29181500
29182200
29189000
Amine-function compounds:
29211110
29211190
29211200
29211910

Page 156

29211930
29211990
29212100
29212200
29212900
29213010
29213090
29214100
29214210
29214290
29214310
29214390
29214400
29214500
29214910
29214990
29215110
29215190
29215900
Oxygen-function
amino-compounds:
29221100
29221200
29221300
29221900
29222100
29222200
29222900
29223000
29224210
29224300
29224980
29225000
Carboxyamide-function
compounds:
29242110
29242190
29242930
Nitrile-function compounds:
29261000
29269090
Organo-sulphur
compounds:
29302000
29309012
29309014
29309016
Other organo-inorganic
compounds :
29310040

Heterocyclic compounds
with oxygen hetero-
atom(s):
29321200
29321300
29322100
Heterocyclic compounds
with nitrogen hetero-
atom(s):
29336100
Sulphonamides:
29350000
Mineral or chemical
fertilizers, nitrogenous:
31021010
31021090
31022100
31022900
31023010
31023090
31024010
31024090
31025090
31026000
31027090
31028000
31029000
Mineral or chemical
fertilizers, phosphatic:
31031010
31031090
Mineral or chemical
fertilizers:
31051000
31052010
31052090
31053010
31053090
31054010
31054090
31055100
31055900
31056010
31056090
31059091
31059099
Tanning extracts of
vegetable origin:
32012000
32019020

Other colouring matter:
32061100
32061900
32062000
32063000
32064100
32064200
32064300
32064990
32065000
Activated carbon;
activated natural
mineral products:
38021000
38029000
Insecticides, rodenticides,
fungicides, herbicides:
38081020
38081030
38083011
38083013
38083015
38083017
38083021
38083023
38083027
38083030
38083090
Prepared rubber
accelerators; compound
plasticiser:
38123020
Organic composite
solvents and thinners:
38140090
Mixed alkylbenzenes and
mixed alkylnaphthalenes:
38171010
38171050
38171080
38172000
Prepared binders for
foundry moulds or cores:
38249090
Polymers of ethylene, in
primary forms:
39011010
39011090

Page 157

39012000
39013000
39019000
Polymers of propylene or
of other olefins:
39021000
39022000
39023000
39029000
Polymers of styrene, in
primary forms:
39031100
39031900
39032000
39033000
39039000
Polymers of vinyl
chloride:
39041000
39042100
39042200
39043000
39044000
39045000
39046190
39046900
39049000
Polymers of vinyl acetate:
39051200
Polyacetals, other
polyethers and epoxide
resins:
39072019
39072090
39076090
39079110
39079190
39079910
39079990
Other plates, sheets, film,
foil and strip:
39201022
39201028
39201040
39201080
39202021
39202029
39202071
39202079
39202090

39203000
39204111
39204119
39204191
39204199
39204211
39204219
39204291
39204299
39205100
39205900
39206100
39206210
39206290
39206300
39206900
39207111
39207119
39207190
39207200
39207310
39207350
39207390
39207900
39209100
39209200
39209300
39209400
39209911
39209919
39209950
39209990
Other plates, sheets, film,
foil and strip:
39219019
Articles for the
conveyance or packing of
goods:
39232100
Retreaded or used
pneumatic tyres of rubber:
40121030
40121050
40121080
40122090
40129010
40129090
Inner tubes, of rubber:
40131010
40131090

40132000
40139010
40139090
Leather of bovine
or equine animals,
without hair:
41041091
41041095
41041099
41042100
41042290
41042900
41043111
41043119
41043130
41043190
41043910
41043990
Sheep or
lamb skin leather,
without wool on:
41052000
Leather of other animals,
without hair on:
41071010
41072910
41079010
41079090
Chamois (including
combination chamois)
leather:
41080010
41080090
Patent leather
and patent
laminated leather:
41090000
Composition leather
with a basis of leather
or leather:
41110000
Articles of apparel and
clothing accessories:
42031000
42032100
42032910
42032991
42032999

Page 158

42033000
42034000
Particle board and
similar board of wood:
44101100
44101910
44101930
44101950
44101990
44109000
Fibreboard of wood or
other ligneous materials:
44111100
44111900
44112100
44112900
44113100
44113900
44119100
44119900
Plywood, veneered panels
and similar laminated
wood:
44121311
44121319
44121390
44121400
44121900
44122210
44122291
44122299
44122300
44122920
44122980
44129210
44129291
44129299
44129300
44129920
44129980
Builders' joinery and
carpentry of wood:
44181010
44181050
44181090
44182010
44182050
44182080
44183010
44189010

Wood marquetry and inlaid
wood; caskets and cases:
44209011
44209019
Articles of natural cork:
45031010
45031090
45039000
Plaits and similar
products of plaiting
materials:
46019910
Basketwork, wickerwork
and other articles:
46029010
Registers, account books,
note books, order books:
48201030
Children's picture,
drawing or colouring
books:
49030000
Maps and hydrographic or
similar charts of all kinds:
49051000
Transfers
(decalcomanias):
49081000
49089000
Printed or illustrated
postcards; printed cards:
49090010
49090090
Calendars of any kind,
printed, including
calendars:
49100000
Other printed matter,
including printed pictures:
49111010
49111090
49119180
49119900

Silk yarn (other than yarn
spun from silk waste):
50040010
50040090
Yarn spun from silk waste,
not put up for retail sale:
50050010
50050090
Silk yarn and yarn spun
from silk waste, put up
for retail sale:
50060010
50060090
Woven fabrics of silk
or of silk waste:
50071000
50072011
50072019
50072021
50072031
50072039
50072041
50072051
50072059
50072061
50072069
50072071
50079010
50079030
50079050
50079090
Yarn of carded wool,
not put up for retail sale:
51061010
51061090
51062011
51062019
51062091
51062099
Yarn of combed wool,
not put up for retail sale:
51071010
51071090
51072010
51072030
51072051
51072059
51072091
51072099

Page 159

Yarn of fine animal hair
(carded or combed),
not put up for retail sale:
51081010
51081090
51082010
51082090
Yarn of wool or of fine
animal hair, put up for
retail sale:
51091010
51091090
51099010
51099090
Yarn of coarse animal hair
or of horsehair:
51100000
Woven fabrics of carded
wool or of carded fine
animal hair:
51111111
51111119
51111191
51111199
51111911
51111919
51111931
51111939
51111991
51111999
51112000
51113010
51113030
51113090
51119010
51119091
51119093
51119099
Woven fabrics of combed
wool or of combed fine
animal hair:
51121110
51121190
51121911
51121919
51121991
51121999
51122000
51123010
51123030

51123090
51129010
51129091
51129093
51129099
Woven fabrics of coarse
animal hair or of
horsehair:
51130000
Cotton sewing thread,
whether or not put up
for retail sale:
52041100
52041900
52042000
Cotton yarn (other than
sewing thread):
52051100
52051200
52051300
52051400
52051510
52051590
52052100
52052200
52052300
52052400
52052600
52052700
52052800
52053100
52053200
52053300
52053400
52053510
52053590
52054100
52054200
52054300
52054400
52054600
52054700
52054800
Cotton yarn (other than
sewing thread):
52061100
52061200
52061300
52061400
52061510

52061590
52062100
52062200
52062300
52062400
52062510
52062590
52063100
52063200
52063300
52063400
52063510
52063590
52064100
52064200
52064300
52064400
52064510
52064590
Cotton yarn (other than
sewing thread) put up
for retail sale:
52071000
52079000
Flax yarn:
53061011
530610191
53061031
53061039
53061050
53061090
53062011
53062019
53062090
Yarn of other vegetable
textile fibres; paper yarn:
53082010
53082090
53083000
53089011
53089013
53089019
53089090
Woven fabrics of flax:
53091111
53091119
53091190
53091910
53091990
53092110

Page 160

53092190
53092910
53092990
Woven fabrics of jute or of
other textile bast fibres:
53101010
53101090
53109000
Woven fabrics of other
vegetable textile fibres:
53110010
53110090
Sewing thread of
man-made filaments:
54011011
54011019
54011090
54012010
54012090
Synthetic filament yarn
(other than sewing
thread):
54021010
54021090
54022000
54023110
54023130
54023190
54023200
54023310
54023390
54023910
54023990
54024110
54024130
54024190
54024200
54024310
54024390
54024910
54024991
54024999
54025110
54025130
54025190
54025210
54025290
54025910
54025990
54026110
54026130

54026190
54026210
54026290
54026910
54026990
Artificial filament yarn
(other than sewing
thread):
54031000
54032010
54032090
54033100
54033200
54033310
54033390
54033900
54034100
54034200
54034900
Synthetic monofilament
of 67 decitex or more:
54041010
54041090
54049011
54049019
54049090
Artificial monofilament
of 67 decitex or more:
54050000
Man-made filament yarn
(other than sewing
thread):
54061000
54062000
Woven fabrics of synthetic
filament yarn:
54071000
54072011
54072019
54072090
54073000
54074100
54074200
54074300
54074400
54075100
54075200
54075300
54075400

54076110
54076130
54076150
54076190
54076910
54076990
54077100
54077200
54077300
54077400
54078100
54078200
54078300
54078400
54079100
54079200
54079300
54079400
Woven fabrics of artificial
filament yarn:
54081000
54082100
54082210
54082290
54082310
54082390
54082400
54083100
54083200
54083300
54083400
Synthetic filament tow:
55011000
55012000
55013000
55019000
Artificial filament tow:
55020010
55020090
Synthetic staple fibres,
not carded, combed or
otherwise:
55031011
55031019
55031090
55032000
55033000
55034000
55039010
55039090

Page 161

Artificial staple fibres,
not carded, combed or
otherwise:
55041000
55049000
Waste (including noils,
yarn waste):
55051010
55051030
55051050
55051070
55051090
55052000
Synthetic staple fibres,
carded, combed or
otherwise:
55061000
55062000
55063000
55069010
55069091
55069099
Artificial staple fibres,
carded, combed or
otherwise:
55070000
Sewing thread of
man-made staple fibres:
55081011
55081019
55081090
55082010
55082090
Yarn (other than sewing
thread) of synthetic staple
fibres:
55091100
55091200
55092110
55092190
55092210
55092290
55093110
55093190
55093210
55093290
55094110
55094190
55094210

55094290
55095100
55095210
55095290
55095300
55095900
55096110
55096190
55096200
55096900
55099110
55099190
55099200
55099900
Yarn (other than sewing
thread) of artificial staple
fibres:
55101100
55101200
55102000
55103000
55109000
Yarn (other than sewing
thread) of man-made staple
fibres:
55111000
55112000
55113000
Wadding of textile
materials and articles
thereof:
56011010
56011090
56012110
56012190
56012210
56012291
56012299
56012900
56013000
Felt, whether or not
impregnated:
56021011
56021019
56021031
56021035
56021039
56021090
56022100
56022910
56022990
56029000

Non-wovens, whether
or not impregnated:
56031110
56031190
56031210
56031290
56031310
56031390
56031410
56031490
56039110
56039190
56039210
56039290
56039310
56039390
56039410
56039490
Rubber thread and cord,
textile covered:
56041000
56042000
56049000
Metallised yarn,
whether or not gimped:
56050000
Gimped yarn, and strip:
56060010
56060091
56060099
Articles of yarn, strip:
56090000
Carpets and other textile
floor coverings:
57011010
57011091
57011093
57011099
57019010
57019090
Woven pile fabrics
and chenille fabrics:
58011000
58012100
58012200
58012300
58012400
58012500

Page 162

58012600
58013100
58013200
58013300
58013400
58013500
58013600
58019010
58019090
Terry towelling and
similar woven terry
fabrics:
58021100
58021900
58022000
58023000
Gauze, other than
narrow fabrics:
58031000
58039010
58039030
58039050
58039090
Tulles and other net
fabrics, not including
woven:
58041011
58041019
58041090
58042110
58042190
58042910
58042990
58043000
Hand-woven tapestries
of the type Gobelins:
58050000
Narrow woven fabrics:
58061000
58062000
58063110
58063190
58063210
58063290
58063900
58064000

Labels, badges and
similar articles of textile
matter:
58071010
58071090
58079010
58079090
Braids in the piece;
ornamental trimmings:
58081000
58089000
Woven fabrics of metal
thread and woven fabrics:
58090000
Embroidery in the piece,
in strips or in motifs:
58101010
58101090
58109110
58109190
58109210
58109290
58109910
58109990
Quilted textile products
in the piece:
58110000
Textile fabrics coated with
gum:
59011000
59019000
Tyre cord fabric of high
tenacity yarn of nylon:
59021010
59021090
59022010
59022090
59029010
59029090
Textile fabrics
impregnated, coated,
covered:
59031010
59031090
59032010
59032090

59039010
59039091
59039099
Linoleum, whether
or not cut to shape:
59041000
59049110
59049190
59049200
Textile wall coverings:
59050010
59050031
59050039
59050050
59050070
59050090
Rubberized textile fabrics:
59061010
59061090
59069100
59069910
59069990
Textile fabrics otherwise
impregnated, coated or
covered:
59070010
59070090
Textile wicks, woven,
plaited or knitted:
59080000
Textile hosepiping and
similar textile tubing:
59090010
59090090
Transmission or conveyor
belts or belting:
59100000
Textile products and
articles, for technical uses:
59111000
59112000
59113111
59113119
59113190
59113210
59113290

Page 163

59114000
59119010
59119090
Pile fabrics, including
'long pile' fabrics:
60011000
60012100
60012200
60012910
60012990
60019110
60019130
60019150
60019190
60019210
60019230
60019250
60019290
60019910
60019990
Men's or boys' overcoats,
car-coats, capes, cloaks:
61011010
61011090
61012010
61012090
61013010
61013090
61019010
61019090
Women's or girls' overcoats,
car-coats, capes, cloaks:
61021010
61021090
61022010
61022090
61023010
61023090
61029010
61029090
Men's or boys' suits,
ensembles, jackets,
blazers:
61034110
61034190
61034210
61034290
61034310
61034390
61034910

61034991
61034999
Women's or girls' suits,
ensembles, jackets,
blazers:
61045100
61045200
61045300
61045900
61046110
61046190
61046210
61046290
61046310
61046390
61046910
61046991
61046999
Men's or boys'
underpants, briefs,
nightshirts, pyjamas:
61071100
61071200
61071900
61072100
61072200
61072900
61079110
61079190
61079200
61079900
Women's or girls' slips,
petticoats, briefs, panties:
61081110
61081190
61081910
61081990
61082100
61082200
61082900
61083110
61083190
61083211
61083219
61083290
61083900
61089110
61089190
61089200
61089910
61089990

T-shirts, singlets
and other vests,
knitted or crocheted:
61091000
61099010
61099030
Track suits, ski suits
and swimwear, knitted
or crocheted:
61121100
61121200
61121900
61122000
61123110
61123190
61123910
61123990
61124110
61124190
61124910
61124990
Garments, made up
of knitted or crocheted
fabrics:
61130010
61130090
Other garments, knitted
or crocheted:
61141000
61142000
61143000
61149000
Panty hose, tights,
stockings, socks and
other hosiery:
61151100
61151200
61151910
61151990
61152011
61152019
61152090
61159100
61159200
61159310
61159330
61159391
61159399
61159900

Page 164

Gloves, mittens
and mitts, knitted
or crocheted:
61161020
61161080
61169100
61169200
61169300
61169900
Other made up clothing
accessories, knitted or
crocheted:
61171000
61172000
61178010
61178090
61179000
Men's or boys'
overcoats, car-coats,
capes, cloaks:
62011100
62011210
62011290
62011310
62011390
62011900
62019100
62019200
62019300
62019900
Women's or girls'
overcoats, car-coats,
capes, cloaks:
62021100
62021210
62021290
62021310
62021390
62021900
62029100
62029200
62029300
62029900
Men's or boys' suits,
ensembles, jackets,
blazers:
62034110
62034130
62034190
62034211

62034231
62034233
62034235
62034251
62034259
62034290
62034311
62034319
62034331
62034339
62034390
62034911
62034919
62034931
62034939
62034950
62034990
Women's or girls' suits,
ensembles, jackets,
blazers:
62045100
62045200
62045300
62045910
62045990
62046110
62046180
62046190
62046211
62046231
62046233
62046239
62046251
62046259
62046290
62046311
62046318
62046331
62046339
62046390
62046911
62046918
62046931
62046939
62046950
62046990
Men's or boys' shirts:
62051000
62052000
62053000
62059010
62059090

Men's or boys' singlets
and other vests,
underpants:
62071100
62071900
62072100
62072200
62072900
62079110
62079190
62079200
62079900
Women's or girls' singlets
and other vests, slips:
62081100
62081910
62081990
62082100
62082200
62082900
62089111
62089119
62089190
62089210
62089290
62089900
Brassires, girdles, corsets,
braces, suspenders:
62121000
62122000
62123000
62129000
Handkerchiefs:
62131000
62132000
62139000
Shawls, scarves, mufflers,
mantillas, veils:
62141000
62142000
62143000
62144000
62149010
62149090
Ties, bow ties and cravats:
62151000
62152000
62159000
Gloves, mittens and mitts:
62160000

Page 165

Other made up clothing
accessories:
62171000
62179000
Blankets and travelling rugs:
63011000
63012010
63012091
63012099
63013010
63013090
63014010
63014090
63019010
63019090
Sacks and bags:
63051010
63051090
63052000
63053211
63053281
63053289
63053290
63053310
63053391
63053399
63053900
63059000
Tarpaulins, awnings and
sunblinds; tents; sails:
63061100
63061200
63061900
63062100
63062200
63062900
63063100
63063900
63064100
63064900
63069100
63069900
Other made up articles,
including dress patterns:
63071010
63071030
63071090
63072000
63079010
63079091
63079099

Sets consisting of
woven fabric and yarn:
63080000
Worn clothing and
other worn articles:
63090000
Waterproof footwear with
outer soles and uppers of
rubber:
64011010
64011090
64019110
64019190
64019210
64019290
64019910
64019990
Other footwear with
outer soles and uppers
of rubber:
64021210
64021290
64021900
64022000
64023000
64029100
64029910
64029931
64029939
64029950
64029991
64029993
64029996
64029998
Footwear with outer
soles of rubber, plastics,
leather:
64031200
64031900
64032000
64033000
64034000
64035111
64035115
64035119
64035191
64035195
64035199
64035911
64035931
64035935

64035939
64035950
64035991
64035995
64035999
64039111
64039113
64039116
64039118
64039191
64039193
64039196
64039198
64039911
64039931
64039933
64039936
64039938
64039950
64039991
64039993
64039996
64039998
Footwear with outer
soles of rubber, plastics,
leather:
64041100
64041910
64041990
64042010
64042090
Other footwear:
64051010
64051090
64052010
64052091
64052099
64059010
64059090
Parts of footwear
(including uppers):
64061011
64061019
64061090
64062010
64062090
64069100
64069910
64069930
64069950
64069960
64069980

Page 166

Unglazed ceramic flags
and paving, hearth
or wall tiles:
69071000
69079010
69079091
69079093
69079099
Glazed ceramic flags
and paving, hearth
or wall tiles:
69081010
69081090
69089011
69089021
69089029
69089031
69089051
69089091
69089093
69089099
Tableware, kitchenware,
other household articles:
69111000
69119000
Ceramic tableware,
kitchenware, other
household articles:
69120010
69120030
69120050
69120090
Statuettes and other
ornamental ceramic
articles:
69131000
69139010
69139091
69139093
69139099
Glassware of a kind used
for table, kitchen:
70131000
70132111
70132119
70132191
70132199
70132910
70132951

70132959
70132991
70132999
70133110
70133190
70133200
70133910
70133991
70133999
70139110
70139190
70139910
70139990
Glass fibres
(including glass wool):
70191100
70191200
70191910
70191990
70193100
70193200
70193910
70193990
70194000
70195110
70195190
70195200
70195910
70195990
70199010
70199030
70199091
70199099
Other articles
of precious metal:
71159010
71159090
Ferro-alloys:
72025000
72027000
72029100
72029200
72029930
72029980
Copper bars,
rods and profiles:
74071000
74072110
74072190
74072210

74072290
74072900
Copper wire:
74081100
74081910
74081990
74082100
74082200
74082900
Copper plates,
sheets and strip:
74091100
74091900
74092100
74092900
74093100
74093900
74094010
74094090
74099010
74099090
Copper foil,
whether or not printed
or backed with:
74101100
74101200
74102100
74102200
Copper tubes and pipes:
74111011
74111019
74111090
74112110
74112190
74112200
74112910
74112990
Copper tube
or pipe fittings:
74121000
74122000
Stranded wire,
cables, plaited bands
and the like:
74130091
74130099
Cloth (including endless
bands), grill and netting:
74142000
74149000

Page 167

Nails, tacks,
drawing pins, staples:
74151000
74152100
74152900
74153100
74153200
74153900
Copper springs:
74160000
Cooking or
heating apparatus:
74170000
Table, kitchen or other
household articles:
74181100
74181900
74182000
Other articles of copper:
74191000
74199100
74199900
Aluminium bars,
rods and profiles:
76041010
76041090
76042100
76042910
76042990
Aluminium wire:
76051100
76051900
76052100
76052900
Aluminium plates,
sheets and strip:
76061110
76061191
76061193
76061199
76061210
76061250
76061291
76061293
76061299
76069100
76069200

Aluminium foil:
76071110
76071190
76071910
76071991
76071999
76072010
76072091
76072099
Aluminium tubes
and pipes:
76081090
76082030
76082091
76082099
Aluminium tube
or pipe fittings:
76090000
Aluminium structures:
76101000
76109010
76109090
Aluminium reservoirs,
tanks, vats:
76110000
Aluminium casks,
drums, cans, boxes:
76121000
76129010
76129020
76129091
76129098
Aluminium containers for
compressed or liquefied:
76130000
Stranded wire,
cables, plaited bands
and the like:
76141000
76149000
Table, kitchen or other
household articles:
76151100
76151910
76151990
76152000

Other articles
of aluminium:
76161000
76169100
76169910
76169990
Unwrought lead:
78011000
78019100
78019991
78019999
Tungsten (wolfram)
and articles thereof,
including waste:
81011000
81019110
Molybdenum and articles
thereof, including waste:
81021000
81029110
81029300
Magnesium and articles
thereof, including waste:
81041100
81041900
Cadmium and articles
thereof, including waste:
81071010
Titanium and articles
thereof, including waste:
81081010
81081090
81089030
81089050
81089070
81089090
Zirconium and articles
thereof, including waste:
81091010
81099000
Antimony and articles
thereof, including waste:
81100011
81100019

Page 168

Beryllium, chromium,
germanium, vanadium,
gallium:
81122031
81123020
81123090
81129110
81129131
81129930
Cermets and articles
thereof, including waste:
81130020
81130040
Nuclear reactors; fuel
elements (cartridges):
84011000
84013000
84014010
84014090
Hydraulic turbines, water
wheels, and regulators:
84101100
84101200
84101300
84109010
84109090
Turbo-jets,
turbo-propellers and
other gas turbines:
84111190
84111290
84112190
84112290
84118190
84118291
84118293
84118299
84119190
84119990
Air or vacuum pumps, air
or other gas compressors:
84141030
84141050
84141090
84142091
84142099
84143030
84143091

84143099
84144010
84144090
84145190
84145930
84145950
84145990
84146000
84148021
84148029
84148031
84148039
84148041
84148049
84148060
84148071
84148079
84148090
84149090
Fork-lift trucks;
other works trucks:
84271010
84271090
84272011
84272019
84272090
84279000
Sewing machines,
other than book-sewing
machines:
84521011
84521019
84521090
84522100
84522900
84523010
84523090
84524000
84529000
Electro-mechanical
domestic appliances:
85091010
85091090
85092000
85093000
85094000
85098000
85099010
85099090

Electric instantaneous
or storage water heaters:
85162991
85163110
85163190
85164010
85164090
85165000
85166070
85167100
85167200
85167980
Turntables (record-decks),
record-players,
cassette-players:
85191000
85192100
85192900
85193100
85193900
85194000
85199331
85199339
85199381
85199389
85199912
85199918
85199990
Magnetic tape recorders
and other sound
recording:
85201000
85203219
85203250
85203291
85203299
85203319
85203390
85203910
85203990
85209090
Video recording or
reproducing apparatus:
85211030
85211080
85219000
Parts and accessories:
85221000
85229030
85229091
85229098

Page 169

Prepared unrecorded
media for sound
recording:
85233000
Records, tapes and
other recorded media:
85241000
85243200
85243900
85245100
85245200
85245300
85246000
85249900
Reception apparatus
for radio-telephony:
85271210
85271290
85271310
85271391
85271399
85272120
85272152
85272159
85272170
85272192
85272198
85272900
85273111
85273119
85273191
85273193
85273198
85273290
85273910
85273991
85273999
85279091
85279099
Reception apparatus
for television:
85281214
85281216
85281218
85281222
85281228
85281252
85281254
85281256
85281258
85281262

85281266
85281272
85281276
85281281
85281289
85281291
85281298
85281300
85282114
85282116
85282118
85282190
85282200
85283010
85283090
Parts suitable for use
solely or principally with:
85291020
85291031
85291039
85291040
85291050
85291070
85291090
85299051
85299059
85299070
85299081
85299089
Electric sound or visual
signalling apparatus:
85311020
85311030
85311080
85318090
85319090
Thermionic, cold cathode
or photocathode valves:
85401111
85401113
85401115
85401119
85401191
85401199
85401200
85402010
85402030
85402090
85404000
85405000
85406000

85407100
85407200
85407900
85408100
85408911
85408919
85408990
85409100
85409900
Electronic integrated
circuits and
microassemblies:
85421425
Insulated (including
enamelled or anodised)
wire:
85441110
85441190
85441910
85441990
85442000
85443090
85444110
85444190
85444920
85444980
85445100
85445910
85445920
85445980
85446010
85446090
85447000
Motor vehicles for the
transport of ten or more
persons:
87021091
87021099
87029031
87029039
87029090
Motor vehicles for the
transport of goods:
87041011
87041019
87041090
87042110
87042191
87042199
87042210
87042310

Page 170

87043110
87043191
87043199
87043210
87049000
Special purpose
motor vehicles:
87051000
87052000
87053000
87054000
87059010
87059030
87059090
Works trucks, self-
propelled, not fitted with
lift:
87091110
87091190
87091910
87091990
87099010
87099090
Motor-cycles
(including mopeds):
87111000
87112010
87112091
87112093
87112098
87113010
87113090
87114000
87115000
87119000
Bicycles and other cycles:
87120010
87120030
87120080
Photocopying apparatus:
90091100
90091200
90092100
90092210
90092290
90093000
90099010
90099090
Liquid crystal devices:
90131000

90132000
90138011
90138019
90138030
90138090
90139010
90139090
Wrist-watches,
pocket-watches
and other watches:
91011100
91011200
91011900
91012100
91012900
91019100
91019900
Wrist-watches, pocket-
watches and other
watches:
91021100
91021200
91021900
91022100
91022900
91029100
91029900
Clocks with
watch movements:
91031000
91039000
Other clocks:
91051100
91051900
91052100
91052900
91059100
91059910
91059990
Pianos, including
automatic pianos;
harpsichords:
92011010
92011090
92012000
92019000
Revolvers and pistols:
93020010
93020090

Other firearms
and similar devices:
93031000
93032030
93032080
93033000
93039000
Other arms (for example,
spring, air or gas guns):
93040000
Parts and accessories
of articles
of heading Nos 9?:
93051000
93052100
93052910
93052930
93052980
93059090
Bombs, grenades,
torpedoes, mines,
missiles:
93061000
93062100
93062940
93062970
93063010
93063091
93063093
93063098
93069090
Seats (other than those
of heading No 9402):
94012000
94019010
94019030
94019080
Other furniture
and parts thereof:
94034010
94034090
94039010
94039030
94039090

Page 171

Mattress supports;
articles of bedding:
94041000
94042110
94042190
94042910
94042990
94043010
94043090
94049010
94049090
Lamps and lighting
fittings including
searchlights:
94051021
94051029
94051030
94051050
94051091
94051099
94052011
94052019
94052030
94052050
94052091
94052099
94053000
94054010
94054031
94054035
94054039
94054091
94054095
94054099
94055000
94056091
94056099
94059111
94059119
94059190
94059290
94059990
Prefabricated buildings:
94060010
94060031
94060039
94060090
Other toys; reduced-size
('scale') models:
95031010

95031090
95032010
95032090
95033010
95033030
95033090
95034100
95034910
95034930
95034990
95035000
95036010
95036090
95037000
95038010
95038090
95039010
95039032
95039034
95039035
95039037
95039051
95039055
95039099
Brooms, brushes:
96031000
96032100
96032910
96032930
96032990
96033010
96033090
96034010
96034090
96035000
96039010
96039091
96039099
Agricultural Products
Live horses, asses,
mules and hinnies:
01011990
01012090
Other live animals:
01060020
Edible offal of bovine
animals, swine, sheep,
goat:
02063021

02064191
02068091
02069091
Meat and edible offal:
02071391
02071491
02072691
02072791
02073591
02073689
Other meat and edible
meat offal, fresh, chilled:
02081011
02081019
02089010
02089050
02089060
02089080
Meat and edible meat
offal, salted, in brine,
dried:
02109010
02109060
02109079
02109080
Birds' eggs, in shell, fresh,
preserved or cooked:
04070090
Edible products of animal
origin, not elsewhere sp:
04100000
Bulbs, tubers, tuberous
roots, corms, crowns:
06012030
06012090
Other live plants
(including their roots),
cutting:
06022090
06023000
06024010
06024090
06029010
06029030
06029041
06029045
06029049

Page 172

06029051
06029059
06029070
06029091
06029099
Foliage, branches and
other parts of plants:
06049121
06049129
06049149
06049990
Potatoes, fresh or chilled:
07019059
07019090
Onions, shallots, garlic,
leeks:
07032000
Other vegetables, fresh
or chilled:
07091040
07095130
07095200
07096099
07099031
07099071
07099073
Vegetables (uncooked
or cooked by steaming
or boiling:
07108059
Vegetables provisionally
preserved:
07119010
Dried vegetables, whole,
cut, sliced, broken:
07129005
Other nuts, fresh or dried,
whether or not shelled:
08021290
Dates, figs, pineapples,
avocados, guavas, mangoes:
08041000
Citrus fruit, fresh or dried:
08054095

Grapes, fresh or dried:
08062091
08062092
08062098
Apricots, cherries,
peaches (including
nectarines):
08094010 (12)
08094090
Other fruit, fresh:
08104050
Fruit and nuts, uncooked
or cooked by steaming:
08112019
08112051
08112090
08119031
08119050
08119085
Fruit and nuts,
provisionally preserved:
08129040
Fruit, dried:
08131000
08133000
08134030
08134095
Coffee, whether or not
roasted or decaffeinated:
09011200
09012100
09012200
09019090
Cloves (whole fruit,
cloves and stems):
09070000
Ginger, saffron, turmeric
(curcuma), thyme, bay leaf:
09104013
09104019
09104090
09109190
09109999
Seeds, fruit and spores,
of a kind used for sowing:
12091100
12091900

Locust beans, seaweeds
and other algae,
sugar beet:
12129200
Pig fat (including lard)
and poultry fat:
15010090
Lard stearin, lard oil,
oleostearin, oleo-oil:
15030090
Ground-nut oil and its
fractions, whether or
not refined:
15081090
15089090
Palm oil and its fractions,
whether or not refined:
15119011
15119019
15119099
Coconut (copra), palm
kernel or babassu oil:
15131191
15131199
15131911
15131919
15131991
15131999
15132130
15132190
15132911
15132919
15132950
15132991
15132999
Other fixed vegetable
fats and oils:
15151990
15152190
15152990
15155019
15155099
15159029
15159039
15159051
15159059
15159091
15159099

Page 173

Animal or vegetable
fats and oils:
15161010
15161090
15162091
15162096
15162098
Margarine;
edible mixtures:
15171090
15179091
15179099
Animal or vegetable
fats and oils:
15180010
15180091
15180099
Sausages and similar
products, of meat, meat
offal:
16010010
Extracts and juices of meat,
fish or crustaceans:
16030010
Molasses:
17031000
17039000
Cocoa paste,
whether or not defatted:
18031000
18032000
Cocoa butter, fat and oil:
18040000
Cocoa powder,
not containing
added sugar or other:
18050000
Vegetables, fruit, nuts
and other edible parts:
20019060
20019070
20019075
20019085
20019091

Other vegetables
prepared or preserved
otherwise:
20049030
Other vegetables
prepared or preserved
otherwise:
20057010
20057090
20059010
20059030
20059050
20059060
20059070
20059075
20059080
Vegetables, fruit, nuts,
fruit-peel and other parts:
20060091
Fruit, nuts and other
edible parts of plants:
20081110
20081192
20081196
20081911
20081913
20081951
20081993
20083071
20089100
20089212
20089214
20089232
20089234
20089236
20089238
20089911
20089919
20089938
20089940
20089947
Fruit juices
(including grape must):
20098036
20098038
20098088
20098089
20098095
20098096

Yeasts (active or inactive):
21023000
Sauces and preparations
therefor:
21031000
21033090
21039090
Soups and broths and
preparations therefor:
21041010
21041090
21042000
Food preparations not
elsewhere specified:
21069092
Waters, including mineral
waters and aerated water:
22021000
22029010
Other fermented
beverages (for example,
cider):
22060031
22060039
22060051
22060059
22060081
22060089
Undenatured ethyl
alcohol of an alcoholic
strength:
22085011
22085019
22085091
22085099
22086011
22086091
22086099
22087010
22087090
22089011
22089019
22089057
22089069
22089074
22089078

Page 174

Preparations of a kind
used in animal feeding:
23091090
23099091
23099093
23099098
Unmanufactured tobacco;
tobacco refuse:
24011030
24011050
24011070
24011080
24011090
24012030
24012049
24012050
24012080
24012090
24013000
Cigars, cheroots,
cigarillos and cigarettes:
24021000
24022010
24022090
24029000
Other manufactured
tobacco and manufactured
tobacco:
24031010
24031090
24039100
24039910
24039990
Casein, caseinates and
other casein derivatives:
35011090
35019010
35019090
Albumins:
35029070
Industrial monocarboxylic
fatty acids; acid oils:
38231200

.

Page 175

Annexe XII to protocol 1

Products for which the cumulation provisions with South Africa referred to in Article 6(3) apply after 6 years from the provisional application of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa

Industrial Products (1)
Woven fabrics of cotton,
containing 85% or more:
52081110
52081190
52081211
52081213
52081215
52081219
52081291
52081293
52081295
52081299
52081300
52081900
52082110
52082190
52082211
52082213
52082215
52082219
52082291
52082293
52082295
52082299
52082300
52082900
52083100
52083211
52083213
52083215
52083219
52083291
52083293
52083295
52083299
52083300
52083900
52084100
52084200
52084300
52084900

52085100
52085210
52085290
52085300
52085900
Woven fabrics of cotton,
containing 85% or more:
52091100
52091200
52091900
52092100
52092200
52092900
52093100
52093200
52093900
52094100
52094200
52094300
52094910
52094990
52095100
52095200
52095900
Woven fabrics of cotton,
containing less than 85%:
52101110
52101190
52101200
52101900
52102110
52102190
52102200
52102900
52103110
52103190
52103200
52103900
52104100
52104200
52104900

52105100
52105200
52105900
Woven fabrics of cotton,
containing less than 85%:
52111100
52111200
52111900
52112100
52112200
52112900
52113100
52113200
52113900
52114100
52114200
52114300
52114910
52114990
52115100
52115200
52115900
Other woven fabrics of cotton:
52121110
52121190
52121210
52121290
52121310
52121390
52121410
52121490
52121510
52121590
52122110
52122190
52122210
52122290
52122310
52122390
52122410
52122490

Page 176

52122510
52122590
Woven fabrics
of synthetic staple fibres:
55121100
55121910
55121990
55122100
55122910
55122990
55129100
55129910
55129990
Woven fabrics
of synthetic staple fibres:
55131110
55131130
55131190
55131200
55131300
55131900
55132110
55132130
55132190
55132200
55132300
55132900
55133100
55133200
55133300
55133900
55134100
55134200
55134300
55134900
Woven fabrics
of synthetic staple fibres:
55141100
55141200
55141300
55141900
55142100
55142200
55142300
55142900
55143100
55143200
55143300

55143900
55144100
55144200
55144300
55144900
Other woven fabrics of
synthetic staple fibres:
55151110
55151130
55151190
55151210
55151230
55151290
55151311
55151319
55151391
55151399
55151910
55151930
55151990
55152110
55152130
55152190
55152211
55152219
55152291
55152299
55152910
55152930
55152990
55159110
55159130
55159190
55159211
55159219
55159291
55159299
55159910
55159930
55159990
Woven fabrics
of artificial staple fibres:
55161100
55161200
55161300
55161400
55162100
55162200
55162310
55162390
55162400
55163100
55163200

55163300
55163400
55164100
55164200
55164300
55164400
55169100
55169200
55169300
55169400
Twine, cordage,
ropes and cables:
56071000
56072100
56072910
56072990
56073000
56074100
56074911
56074919
56074990
56075011
56075019
56075030
56075090
56079000
Knotted netting of twine,
cordage or rope:
56081111
56081119
56081191
56081199
56081911
56081919
56081931
56081939
56081991
56081999
56089000
Carpets and other textile
floor coverings, woven:
57021000
57022000
57023110
57023130
57023190
57023210
57023290
57023910
57023990
57024110
57024190

Page 177

57024210
57024290
57024910
57024990
57025100
57025200
57025900
57029100
57029200
57029900
Carpets and other textile
floor coverings, tufted:
57031010
57031090
570320111
57032019
57032091
57032099
57033011
57033019
57033051
57033059
57033091
57033099
57039010
57039090
Carpets and other textile
floor coverings, of felt:
57041000
57049000
Other carpets and other
textile floor coverings:
57050010
57050031
57050039
57050090
Other knitted
or crocheted fabrics:
60021010
60021090
60022010
60022031
60022039
60022050
60022070
60022090
60023010
60023090
60024100
60024210
60024230

60024250
60024290
60024311
60024319
60024331
60024333
60024335
60024339
60024350
60024391
60024393
60024395
60024399
60024900
60029100
60029210
60029230
60029250
60029290
60029310
60029331
60029333
60029335
60029339
60029391
60029399
60029900
Men's or boys' suits,
ensembles, jackets,
blazers:
61031100
61031200
61031900
61032100
61032200
61032300
61032900
61033100
61033200
61033300
61033900
Women's or girls' suits,
ensembles, jackets,
blazers:
61041100
61041200
61041300
61041900
61042100
61042200
61042300
61042900

61043100
61043200
61043300
61043900
61044100
61044200
61044300
61044400
61044900
Men's or boys' shirts,
knitted or crocheted:
61051000
61052010
61052090
61059010
61059090
Women's or girls' blouses,
shirts and shirt-blouses:
61061000
61062000
61069010
61069030
61069050
61069090
T-shirts, singlets
and other vests,
knitted or crocheted:
61099090
Jerseys, pullovers,
cardigans, waistcoats
and similar:
61101010
61101031
61101035
611010381
61101091
61101095
61101098
61102010
61102091
61102099
61103010
61103091
61103099
61109010
61109090
Babies' garments and
clothing accessories,
knitted:
61111010

Page 178

61111090
61112010
61112090
61113010
61113090
61119000
Men's or boys' suits,
ensembles, jackets,
blazers:
62031100
62031200
62031910
62031930
62031990
62032100
62032210
62032280
62032310
62032380
62032911
62032918
62032990
62033100
62033210
62033290
62033310
62033390
62033911
62033919
62033990
Women's or girls' suits,
ensembles, jackets,
blazers:
62041100
62041200
62041300
62041910
62041990
62042100
62042210
62042280
62042310
62042380
62042911
62042918
62042990
62043100
62043210
62043290
62043310
62043390
62043911

62043919
62043990
62044100
62044200
62044300
62044400
62044910
62044990
Women's or girls' blouses,
shirts and shirt-blouses:
62061000
62062000
62063000
62064000
62069010
62069090
Babies' garments and
clothing accessories:
62091000
62092000
62093000
62099000
Garments,
made up of fabrics of
heading No 5602, 5:
62101010
62101091
62101099
62102000
62103000
62104000
62105000
Track suits, ski suits
and swimwear;
other garments:
62111100
62111200
62112000
62113100
62113210
62113231
62113241
62113242
62113290
62113310
62113331
62113341
62113342
62113390
62113900

62114100
62114210
62114231
62114241
62114242
62114290
62114310
62114331
62114341
62114342
62114390
62114900
Bed linen, table linen,
toilet linen and kitchen
linen:
63021010
63021090
63022100
63022210
63022290
63022910
63022990
63023110
63023190
63023210
63023290
63023910
63023930
63023990
63024000
63025110
63025190
63025200
63025310
63025390
63025900
63026000
63029110
63029190
63029200
63029310
63029390
63029900
Curtains (including
drapes) and interior
blinds:
63031100
63031200
63031900
63039100
63039210
63039290

Page 179

63039910
63039990
Other furnishing articles:
63041100
63041910
63041930
63041990
63049100
63049200
63049300
63049900
Industrial Products (2)
Hydrogen, rare gases
and other non-metals:
28046900
Colloidal precious metals;
inorganic or organic:
28431090
28433000
28439090
Oxygen-function
amino-compounds:
29224100
Pig iron and spiegeleisen
in pigs, blocks or other:
72011011
72011019
72011030
72012000
72015090
Ferro-alloys:
72021120
72021180
72021900
72022110
72022190
72022900
72023000
72024110
72024191
72024199
72024910
72024950
72024990
Ferrous products obtained
by direct reduction:
72039000

Ferrous waste and scrap;
remelting scrap ingots:
72045090
Iron and non-alloy steel
in ingots or other:
72061000
72069000
Semi-finished products of
iron or non-alloy steel:
72071111
72071114
72071116
72071210
72071911
72071914
72071916
72071931
72072011
72072015
72072017
72072032
72072051
72072055
72072057
72072071
Flat-rolled products of
iron or non-alloy steel:
72081000
72082500
72082600
72082700
72083600
72083710
72083790
72083810
72083890
72083910
72083990
72084010
72084090
72085110
72085130
72085150
72085191
72085199
72085210
72085291
72085299
72085310
72085390
72085410

72085490
72089010
Flat-rolled products of
iron or non-alloy steel:
72091500
72091610
72091690
72091710
72091790
72091810
72091891
72091899
72092500
72092610
72092690
72092710
72092790
72092810
72092890
72099010
Flat-rolled products of
iron or non-alloy steel:
72101110
72101211
72101219
72102010
72103010
72104110
72104910
72105010
72106110
72106910
72107031
72107039
72109031
72109033
72109038
Flat-rolled products of
iron or non-alloy steel:
72111300
72111410
72111490
72111920
72111990
72112310
72112351
72112920
72119011

Page 180

Flat-rolled products of
iron or non-alloy steel:
72121010
72121091
72122011
72123011
72124010
72124091
72125031
72125051
72126011
72126091
Bars and rods, hot-rolled:
72131000
72132000
72139110
72139120
72139141
72139149
72139170
72139190
72139910
72139990
Other bars and rods of
iron or non-alloy steel:
72142000
72143000
72149110
72149190
72149910
72149931
72149939
72149950
72149961
72149969
72149980
72149990
Other bars and rods of
iron or non-alloy steel:
72159010
Angles, shapes and
sections of iron or
non-alloy steel:
72161000
72162100
72162200
72163111
72163119
72163191
72163199
72163211

Bars and rods, hot-rolled:
72210010
72210090
Other bars and rods of
stainless steel:
72221111
72221119
72221121
72221129
72221191
72221199
72221910
72221990
72223010
72224010
72224030
Other alloy steel in ingots
or other primary forms:
72241000
72249001
72249005
72249008
72249015
72249031
72249039
Flat-rolled products
of other alloy steel:
72251100
72251910
72251990
72252020
72253000
72254020
72254050
72254080
72255000
72259110
72259210
72259910
Flat-rolled products
of other alloy steel:
72261110
72261910
72261930
72262020
72269110
72269190
72269210
72269320
72269420
72269920

Page 181

Bars and rods, hot-rolled:
72271000
72272000
72279010
72279050
72279095
Other bars and rods
of other alloy steel:
72281010
72281030
72282011
72282019
72282030
72283020
72283041
72283049
72283061
72283069
72283070
72283089
72286010
72287010
72287031
72288010
72288090
Sheet piling of iron
or steel:
73011000
Railway or tramway track
construction material:
73021031
73021039
73021090
73022000
73024010
73029010
Tubes, pipes and hollow
profiles, of cast iron:
73030010
73030090
Tube or pipe fittings
(for example couplings):
73071110
73071190
73071910
73071990
73072100
73072210
73072290

73072310
73072390
73072910
73072930
73072990
73079100
73079210
73079290
73079311
73079319
73079391
73079399
73079910
73079930
73079990
Reservoirs, tanks, vats
and similar containers:
73090010
73090030
73090051
73090059
73090090
Tanks, casks, drums,
cans, boxes and similar
containers:
73101000
73102110
73102191
73102199
73102910
73102990
Containers for
compressed or
liquefied gas:
73110010
73110091
73110099
Stranded wire, ropes,
cables, plaited bands:
73121030
73121051
73121059
73121071
73121075
73121079
73121082
73121084
73121086
73121088
73121099
73129090

Barbed wire of
iron or steel:
73130000
Chain and parts thereof,
of iron or steel:
73151110
73151190
73151200
73151900
73152000
73158100
73158210
73158290
73158900
73159000
Screws, bolts, nuts, coach
screws, screw hooks:
73181100
73181210
73181290
73181300
73181410
73181491
73181499
73181510
73181520
73181530
73181541
73181549
73181551
73181559
73181561
73181569
73181570
73181581
73181589
73181590
73181610
73181630
73181650
73181691
73181699
73181900
73182100
73182200
73182300
73182400
73182900
Sewing needles, knitting
needles, bodkins, crochets:
73191000
73192000

Page 182

73193000
73199000
Springs and leaves for
springs, of iron or steel:
73201011
73201019
73201090
73202020
73202081
73202085
73202089
73209010
73209030
73209090
Stoves, ranges,
grates, cookers:
73211110
73211190
73211200
73211300
73218110
73218190
73218210
73218290
73218300
73219000
Radiators for
central heating:
73221100
73221900
73229090
Table, kitchen or other
household articles:
73231000
73239100
73239200
73239310
73239390
73239410
73239490
73239910
73239991
73239999
Sanitary ware and parts
thereof, of iron or steel:
73241090
73242100
73242900

73249090
Other cast articles
of iron or steel:
73251020
73251050
73251091
73251099
73259100
73259910
73259991
73259999
Other articles
of iron or steel:
73261100
73261910
73261990
73262030
73262050
73262090
73269010
73269030
73269040
73269050
73269060
73269070
73269080
73269091
73269093
73269095
73269097
Unwrought zinc:
79011100
79011210
79011230
79011290
79012000
Zinc dust,
powders and flakes:
79031000
79039000
Motor vehicles for
the transport of
ten or more persons:
87021011
87021019
87029011
87029019

Motor vehicles for
the transport of goods:
87042131
87042139
87042291
87042299
87042391
87042399
87043131
87043139
87043291

Page 183

Annexe XIII to protocol 1

Products to which Article 6(3) shall not be applicable

Industrial Products ⁵⁶
Motor cars and
other motor vehicles:
87031010
87031090
87032110
87032190
87032211
87032219
87032290
87032311
87032319
87032390
87032410
87032490
87033110
87033190
87033211
87033219
87033290
87033311
87033319
87033390
87039010
87039090
Chassis fitted
with engines:
87060011
87060019
87060091
87060099
Bodies (including cabs),
for the motor vehicles:
87071010
87071090
87079010
87079090
Parts and accessories
of the motor vehicles:
87081010
87081090
87082110
87082190
87082910

87082990
87083110
87083191
87083199
87083910
87083990
87084010
87084090
87085010
87085090
87086010
87086091
87086099
87087010
87087050
87087091
87087099
87088010
87088090
87089110
87089190
87089210
87089290
87089310
87089390
87089410
87089490
87089910
87089930
87089950
87089992
87089998
Industrial Products ⁵⁷
Unwrought aluminium:
76011000
76012010
76012091
76012099
Aluminium powders
and flakes:
76031000
76032000

Agricultural Products ⁵⁶
Live horses, asses,
mules and hinnies:
01012010
Milk and cream,
not concentrated:
04011010
04011090
04012011
04012019
04012091
04012099
04013011
04013019
04013031
04013039
04013091
04013099
Buttermilk, curdled milk
and cream, yogurt, kephir:
04031011
04031013
04031019
04031031
04031033
04031039
Potatoes, fresh or chilled:
07019051
Leguminous vegetables,
shelled or unshelled,
fresh or chilled:
07081020
07081095
Other vegetables,
fresh or chilled:
07095190
07096010
Vegetables (uncooked
or cooked by steaming
or boiled):
07108095

Page 184

Vegetables provisionally
preserved:
07111000
07113000
07119060
07119070
Dates, figs, pineapples,
avocados, guavas,
mangoes:
08042090
08043000
08044020
08044090
08044095
Grapes, fresh or dried:
08061029 ⁵⁸ ⁶⁷
08062011
08062012
08062018
Melons (including
watermelons) and papaws
(papayas):
08071100
08071900
Apricots, cherries,
peaches (including
nectarines):
08093011 ⁶⁰ ⁶⁷
08093051 ⁶¹ ⁶⁷
Other fruit, fresh:
08109040
08109085
Fruit and nuts,
provisionally preserved:
08121000
08122000
08129050
08129060
08129070
08129095
Fruit, dried:
08134010
08135015
08135019
08135039
08135091
08135099

Pepper of the genus Piper;
dried or crushed:
09042010
Soya-bean oil
and its fractions:
15071010
15071090
15079010
15079090
Sunflower-seed, safflower
or cotton-seed oil:
15121110
15121191
15121199
15121910
15121991
15121999
15122110
15122190
15122910
15122990
Rape, colza or mustard oil
and fractions thereof:
15141010
15141090
15149010
15149090
Fruit, nuts and other
edible parts of plants:
20081959
Fruit juices (including
grape must):
20092099
20094099
20098099
Unmanufactured tobacco;
tobacco refuse:
24011010
24011020
24011041
24011049
24011060
24012010
24012020
24012041
24012060
24012070

Agricultural Products ⁵⁷
Cut flowers
and flower buds:
06031055
06031061
06031069 ⁶⁶
Onions, shallots,
garlic, leeks:
07031011
07031019
07031090
07039000
Cabbages, cauliflowers,
kohlrabi, kale and similar:
07041005
07041010
07041080
07042000
07049010
07049090
Lettuce (Lactuca sativa)
and chicory:
07051105
07051110
07051180
07051900
07052100
07052900
Carrots, turnips, salad
beetroot, salsify, celeriac:
07061000
07069005
07069011
07069017
07069030
07069090
Leguminous vegetables,
shelled or unshelled,
fresh or chilled:
07081090
07082020
07082090
07082095
07089000
Other vegetables,
fresh or chilled:
07091030 ⁶⁷

Page 185

07093000
07094000
07095110
07095150
07097000
07099010
07099020
07099040
07099050
07099090
Vegetables (uncooked
or cooked by steaming
or boiled):
07101000
07102100
07102200
07102900
07103000
07108010
07108051
07108061
07108069
07108070
07108080
07108085
07109000
Vegetables provisionally
preserved:
07112010
07114000
07119040
07119090
Dried vegetables,
whole, cut, sliced, broken:
07122000
07123000
07129030
07129050
07129090
Manioc, arrowroot, salep,
Jerusalem artichokes:
07149011
07149019
Other nuts, fresh or dried,
whether or not shelled:
08021190
08022100
08022200
08024000

Bananas, including plantains,
fresh or dried:
08030011
08030090
Dates, figs, pineapples,
avocados, guavas,
mangoes:
08042010
Citrus fruit, fresh or dried:
08052021 ⁵⁶ ⁶⁷
08052023 ⁵⁶ ⁶⁷
08052025 ⁵⁶ ⁶⁷
08052027 ⁵⁶ ⁶⁷
08052029 ⁵⁶ ⁶⁷
08053090
08059000
Grapes, fresh or dried:
08061095
08061097
Apples, pears
and quinces, fresh:
08081010 ⁶⁷
08082010 ⁶⁷
08082090
Apricots, cherries,
peaches (including
nectarines):
08091010 ⁶⁷
08091050 ⁶⁷
08092019 ⁶⁷
08092029 ⁶⁷
08093011 ⁶² ⁶⁷
08093019 ⁶⁷
08093051 ⁶³ ⁶⁷
08093059 ⁶⁷
08094040 ⁶⁷
Other fruit, fresh:
08101005
08102090
08103010
08103030
08103090
08104090
08105000
Fruit and nuts, uncooked
or cooked by steaming:
08112011
08112031

08112039
08112059
08119011
08119019
08119039
08119075
08119080
08119095
Fruit and nuts,
provisionally preserved:
08129010
08129020
Fruit, dried:
08132000
Wheat and meslin:
10019010
Buckwheat,
millet and canary seed;
other cereals:
10081000
10082000
10089090
Flour, meal, powder,
flakes, granules and
pellets:
11051000
11052000
Flour, meal and powder
of the dried leguminous
vegetables:
11061000
11063010
11063090
Fats and oils and
their fractions, of fish:
15043011
Other prepared
or preserved meat,
meat offal:
16022011
16022019
16023111
16023119
16023130
16023190
16023219

Page 186

16023230
16023290
16023929
16023940
16023980
16024190
16024290
16029031
16029072
16029076
Vegetables, fruit, nuts
and other edible parts:
20011000
20012000
20019050
20019065
20019096
Mushrooms and truffles,
prepared or preserved:
20031020
20031030
20031080
20032000
Other vegetables
prepared or preserved
otherwise:
20041010
20041099
20049050
20049091
20049098
Other vegetables
prepared or preserved
otherwise:
20051000
20052020
20052080
20054000
20055100
20055900
Vegetables, fruit,
nuts, fruit-peel:
20060031
20060035
20060038
20060099

Jams, fruit jellies,
marmalades,
fruit or nut puree:
20071091
20079993
Fruit, nuts and other
edible parts of plants:
20081194
20081198
20081919
20081995
20081999
20082051
20082059
20082071
20082079
20082091
20082099
20083011
20083039
20083051
20083059
20084011
20084021
20084029
20084039
20086011
20086031
20086039
20086059
20086069
20086079
20086099
20087011
20087031
20087039
20087059
20088011
20088031
20088039
20088050
20088070
20088091
20088099
20089923
20089925
20089926
20089928
20089936
20089945
20089946
20089949

20089953
20089955
20089961
20089962
20089968
20089972
20089974
20089979
20089999
Fruit juices
(including grape must):
20091119
20091191
20091919
20091991
20091999
20092019
20092091
20093019
20093031
20093039
20093051
20093055
20093091
20093095
20093099
20094019
20094091
20098019
20098050
20098061
20098063
20098073
20098079
20098083
20098084
20098086
20098097
20099019
20099029
20099039
20099041
20099051
20099059
20099073
20099079
20099092
20099094
20099095
20099096
20099097
20099098

Page 187

Other fermented
beverages (for example,
cider):
22060010
Wine lees; argol:
23070019
Vegetable materials
and vegetable waste:
23089019
Agricultural Products ⁵⁸
Live swine:
01039110
01039211
01039219
Live sheep and goats:
01041030
01041080
01042090
Live poultry, that is to say,
fowls of the species:
01051111
01051119
01051191
01051199
01051200
01051920
01051990
01059200
01059300
01059910
01059920
01059930
01059950
Meat of swine, fresh,
chilled or frozen:
02031110
02031211
02031219
02031911
02031913
02031915
02031955
02031959
02032110
02032211
02032219
02032911

02032913
02032915
02032955
02032959
Meat of sheep or goats,
fresh, chilled or frozen:
02041000
02042100
02042210
02042230
02042250
02042290
02042300
02043000
02044100
02044210
02044230
02044250
02044290
02044310
02044390
02045011
02045013
02045015
02045019
02045031
02045039
02045051
02045053
02045055
02045059
02045071
02045079
Meat and edible offal:
02071110
02071130
02071190
02071210
02071290
02071310
02071320
02071330
02071340
02071350
02071360
02071370
02071399
02071410
02071420
02071430
02071440
02071450

02071460
02071470
02071499
02072410
02072490
02072510
02072590
02072610
02072620
02072630
02072640
02072650
02072660
02072670
02072680
02072699
02072710
02072720
02072730
02072740
02072750
02072760
02072770
02072780
02072799
02073211
02073215
02073219
02073251
02073259
02073290
02073311
02073319
02073351
02073359
02073390
02073511
02073515
02073521
02073523
02073525
02073531
02073541
02073551
02073553
02073561
02073563
02073571
02073579
02073599
02073611
02073615
02073621
02073623

Page 188

02073625
02073631
02073641
02073651
02073653
02073661
02073663
02073671
02073679
02073690
Pig fat, free of lean meat,
and poultry fat:
02090011
02090019
02090030
02090090
Meat and edible meat
offal, salted, in brine:
02101111
02101119
02101131
02101139
02101190
02101211
02101219
02101290
02101910
02101920
02101930
02101940
02101951
02101959
02101960
02101970
02101981
02101989
02101990
02109011
02109019
02109021
02109029
02109031
02109039
Milk and cream,
concentrated:
04029111
04029119
04029131
04029139
04029151
04029159
04029191

04029199
04029911
04029919
04029931
04029939
04029991
04029999
Buttermilk, curdled milk
and cream, yogurt, kephir:
04039051
04039053
04039059
04039061
04039063
04039069
Whey, whether or not
concentrated:
04041048
04041052
04041054
04041056
04041058
04041062
04041072
04041074
04041076
04041078
04041082
04041084
Cheese and curd:
04061020 ⁶⁶
04061080 ⁶⁶
04062090 ⁶⁶
04063010 ⁶⁶
04063031 ⁶⁶
04063039 ⁶⁶
04063090 ⁶⁶
04064090 ⁶⁶
04069001 ⁶⁶
04069021 ⁶⁶
04069050 ⁶⁶
04069069 ⁶⁶
04069078 ⁶⁶
04069086 ⁶⁶
04069087 ⁶⁶
04069088 ⁶⁶
04069093 ⁶⁶
04069099 ⁶⁶

Birds' eggs, in shell,
fresh, preserved or
cooked:
04070011
04070019
04070030
Birds' eggs, not in shell,
and egg yolks, fresh:
04081180
04081981
04081989
04089180
04089980
Natural honey:
04090000
Tomatoes, fresh or chilled:
07020015 ⁶⁷
07020020 ⁶⁷
07020025 ⁶⁷
07020030 ⁶⁷
07020035 ⁶⁷
07020040 ⁶⁷
07020045 ⁶⁷
07020050 ⁶⁷
Cucumbers and gherkins,
fresh or chilled:
07070010 ⁶⁷
07070015 ⁶⁷
07070020 ⁶⁷
07070025 ⁶⁷
07070030 ⁶⁷
07070035 ⁶⁷
07070040 ⁶⁷
07070090
Other vegetables,
fresh or chilled:
07091010 ⁶⁷
07091020 ⁶⁷
07092000
07099039
07099075 ⁶⁷
07099077 ⁶⁷
07099079 ⁶⁷
Vegetables provisionally
preserved:
07112090

Page 189

Dried vegetables, whole,
cut, sliced, broken:
07129019
Manioc, arrowroot, salep,
Jerusalem artichokes:
07141010
07141091
07141099
07142090
Citrus fruit, fresh or dried:
08051037 ⁵⁷ ⁶⁷
08051038 ⁵⁷ ⁶⁷
08051039 ⁵⁷ ⁶⁷
08051042 ⁵⁷ ⁶⁷
08051046 ⁵⁷ ⁶⁷
08051082
08051084
08051086
08052011 ⁶⁷
08052013 ⁶⁷
08052015 ⁶⁷
08052017 ⁶⁷
08052019 ⁶⁷
08052021 ⁶⁵ ⁶⁷
08052023 ⁶⁵ ⁶⁷
08052025 ⁶⁵ ⁶⁷
08052027 ⁶⁵ ⁶⁷
08052029 ⁶⁵ ⁶⁷
08052031 ⁶⁷
08052033 ⁶⁷
08052035 ⁶⁷
08052037 ⁶⁷
08052039 ⁶⁷
Grapes, fresh or dried:
08061021 ⁶⁷
08061029 ⁵⁹ ⁶⁷
08061030 ⁶⁷
08061050 ⁶⁷
08061061 ⁶⁷
08061069 ⁶⁷
08061093
Apricots, cherries,
peaches (including
nectarines):
08091020 ⁶⁷
08091030 ⁶⁷
08091040 ⁶⁷
08092011 ⁶⁷
08092021 ⁶⁷
08092031 ⁶⁷
08092039 ⁶⁷

08092041 ⁶⁷
08092049 ⁶⁷
08092051 ⁶⁷
08092059 ⁶⁷
08092061 ⁶⁷
08092069 ⁶⁷
08092071 ⁶⁷
08092079 ⁶⁷
08093021 ⁶⁷
08093029 ⁶⁷
08093031 ⁶⁷
08093039 ⁶⁷
08093041 ⁶⁷
08093049 ⁶⁷
08094020 ⁶⁷
08094030 ⁶⁷
Other fruit, fresh:
08101010
08101080
08102010
Fruit and nuts, uncooked
or cooked by steaming:
08111011
08111019
Wheat and meslin:
10011000
10019091
10019099
Rye:
10020000
Barley:
10030010
10030090
Oats:
10040000
Buckwheat,
millet and canary seed;
other cereals:
10089010
Wheat or meslin flour:
11010011
11010015
11010090
Cereal flours other than of
wheat or meslin:
11021000
11029010

11029030
11029090
Cereal groats,
meal and pellets:
11031110
11031190
11031200
11031910
11031930
11031990
11032100
11032910
11032920
11032930
11032990
Cereal grains
otherwise worked:
11041110
11041190
11041210
11041290
11041910
11041930
11041999
11042110
11042130
11042150
11042190
11042199
11042220
11042230
11042250
11042290
11042292
11042299
11042911
11042915
11042919
11042931
11042935
11042939
11042951
11042955
11042959
11042981
11042985
11042989
11043010
Flour, meal and powder
of the dried leguminous
vegetables:
11062010
11062090

Page 190

Malt, whether
or not roasted:
11071011
11071019
11071091
11071099
11072000
Locust beans,
seaweeds and other
algae, sugar beet:
12129120
12129180
Pig fat (including lard)
and poultry fat:
15010019
Olive oil and its fractions,
whether or not refined:
15091010
15091090
15099000
Other oils
and their fractions:
15100010
15100090
Degras:
15220031
15220039
Sausages and similar
products, of meat,
meat offal:
16010091
16010099
Other prepared
or preserved meat,
meat offal:
16021000
16022090
16023211
16023921
16024110
16024210
16024911
16024913
16024915
16024919
16024930
16024950
16024990
16025031

16025039
16025080
16029010
16029041
16029051
16029069
16029074
16029078
16029098
Other sugars, including
chemically pure lactose:
17021100
17021900
Pasta, whether
or not cooked or stuffed:
19022030
Jams, fruit jellies,
marmalades,
fruit or nut puree:
20071099
20079190
20079991
20079998
Fruit, nuts and other
edible parts of plants:
20082011
20082031
20083019
20083031
20083079
20083091
20083099
20084019
20084031
20085011
20085019
20085031
20085039
20085051
20085059
20086019
20086051
20086061
20086071
20086091
20087019
20087051
20088019
20089216
20089218

20089921
20089932
20089933
20089934
20089937
20089943
Fruit juices
(including grape must):
20091111
20091911
20092011
20093011
20093059
20094011
20095010
20095090
20098011
20098032
20098033
20098035
20099011
20099021
20099031
Food preparations not
elsewhere specified:
21069051
Wine of fresh grapes,
including fortified wines:
22041019 ⁶⁶
22041099 ⁶⁶
22042110
22042181
22042182
22042198
22042199
22042910
22042958
22042975
22042998
22042999
22043010
22043092 ⁶⁷
22043094 ⁶⁷
22043096 ⁶⁷
22043098 ⁶⁷
Undenatured ethyl
alcohol:
22082040

Page 191

Bran, sharps
and other residues:
23023010
23023090
23024010
23024090
Oil-cake and other solid
residues:
23069019
Preparations of a kind
used in animal feeding:
23091013
23091015
23091019
23091033
23091039
23091051
23091053
23091059
23091070
23099033
23099035
23099039
23099043
23099049
23099051
23099053
23099059
23099070
Albumins:
35021190
35021990
35022091
35022099
Agricultural Products ⁵⁹
Buttermilk, curdled milk
and cream, yogurt, kephir:
04031051
04031053
04031059
04031091
04031093
04031099
04039071
04039073
04039079
04039091
04039093
04039099

Butter and other fats and
oils derived from milk:
04052010
04052030
Vegetable saps
and extracts;
pectic substances:
13022010
13022090
Margarine:
15171010
15179010
Other sugars, including
chemically pure lactose:
17025000
17029010
Sugar confectionery
(including white
chocolate):
17041011
17041019
17041091
17041099
17049010
17049030
17049051
17049055
17049061
17049065
17049071
17049075
17049081
17049099
Chocolate and
other food preparations:
18061015
18061020
18061030
18061090
18062010
18062030
18062050
18062070
18062080
18062095
18063100
18063210
18063290
18069011
18069019

18069031
18069039
18069050
18069060
18069070
18069090
Malt extract; food
preparations of flour,
meal:
19011000
19012000
19019011
19019019
19019099
Pasta, whether
or not cooked or stuffed:
19021100
19021910
19021990
19022091
19022099
19023010
19023090
19024010
19024090
Tapioca and substitutes:
19030000
Prepared foods:
19041010
19041030
19041090
19042010
19042091
19042095
19042099
19049010
19049090
Bread, pastry, cakes,
biscuits:
19051000
19052010
19052030
19052090
19053011
19053019
19053030
19053051
19053059
19053091

Page 192

19053099
19054010
19054090
19059010
19059020
19059030
19059040
19059045
19059055
19059060
19059090
Vegetables, fruit, nuts:
20019040
Other vegetables:
20041091
Other vegetables:
20052010
Fruit, nuts and other
edible parts of plants:
20089985
20089991
Fruit juices (including
grape must):
20098069
Extracts, essences and
concentrates, of coffee:
21011111
21011119
21011292
21011298
21012098
21013011
21013019
21013091
21013099
Yeasts (active or inactive):
21021010
21021031
21021039
21021090
21022011
Sauces and preparations
therefor; mixed
condiments:
21032000

Ice cream and
other edible ice:
21050010
21050091
21050099
Food preparations
not elsewhere specified
or included:
21061020
21061080
21069010
21069020
21069098
Waters, including mineral
waters and aerated water:
22029091
22029095
22029099
Vinegar and substitutes
for vinegar:
22090011
22090019
22090091
22090099
Acyclic alcohols and their
halogenated derivatives:
29054300
29054411
29054419
29054491
29054499
29054500
Mixtures of odoriferous
substances and mixtures:
33021010
33021021
33021029
Finishing agents,
dye carriers:
38091010
38091030
38091050
38091090
Prepared binders for
foundry moulds or cores:
38246011
38246019

38246091
38246099
Agricultural Products ⁶⁰
Cut flowers
and flower buds:
06031015 ⁶⁶
06031029 ⁶⁶
06031051 ⁶⁶
06031065 ⁶⁶
06039000 ⁶⁶
Fruit and nuts, uncooked
or cooked by steaming:
08111090 ⁶⁶
Fruit, nuts and other
edible parts of plants:
20084051 ⁶⁶
20084059 ⁶⁶
20084071 ⁶⁶
20084079 ⁶⁶
20084091 ⁶⁶
20084099 ⁶⁶
20085061 ⁶⁶
20085069 ⁶⁶
20085071 ⁶⁶
20085079 ⁶⁶
20085092 ⁶⁶
20085094 ⁶⁶
20085099 ⁶⁶
20087061 ⁶⁶
20087069 ⁶⁶
20087071 ⁶⁶
20087079 ⁶⁶
20087092 ⁶⁶
20087094 ⁶⁶
20087099 ⁶⁶
20089259 ⁶⁶
20089272 ⁶⁶
20089274 ⁶⁶
20089278 ⁶⁶
20089298 ⁶⁶
Fruit juices
(including grape must):
20091199 ⁶⁶
20094030 ⁶⁶
20097011 ⁶⁶
20097019 ⁶⁶
20097030 ⁶⁶
20097091 ⁶⁶
20097093 ⁶⁶
20097099 ⁶⁶

Page 193

Wine of fresh grapes,
including fortified wines:
22042179 ⁶⁶
22042180 ⁶⁶
22042183 ⁶⁶
22042184 ⁶⁶
Agricultural Products ⁶¹
Live bovine animals:
01029005
01029021
01029029
01029041
01029049
01029051
01029059
01029061
01029069
01029071
01029079
Meat of bovine animals,
fresh or chilled:
02011000
02012020
02012030
02012050
02012090
02013000
Meat of bovine animals,
frozen:
02021000
02022010
02022030
02022050
02022090
02023010
02023050
02023090
Edible offal of bovine
animals, swine, sheep,
goats:
02061095
02062991
02062999
Meat and edible meat
offal, salted, in brine:
02102010
02102090
02109041

02109049
02109090
Milk and cream,
concentrated:
04021011
04021019
04021091
04021099
04022111
04022117
04022119
04022191
04022199
04022911
04022915
04022919
04022991
04022999
Buttermilk, curdled milk
and cream, yogurt, kephir:
04039011
04039013
04039019
04039031
04039033
04039039
Whey, whether
or not concentrated:
04041002
04041004
04041006
04041012
04041014
04041016
04041026
04041028
04041032
04041034
04041036
04041038
04049021
04049023
04049029
04049081
04049083
04049089
Butter and other fats and
oils derived from milk:
04051011
04051030

04051050
04051090
04052090
04059010
04059090
Cut flowers
and flower buds:
06031011
06031013
06031021
06031025
06031053
Other vegetables,
fresh or chilled:
07099060
Vegetables (uncooked
or cooked by steaming
or boiling):
07104000
Vegetables provisionally
preserved:
07119030
Bananas, including
plantains, fresh or dried:
08030019
Citrus fruit, fresh or dried:
08051001 ⁶⁷
08051005 ⁶⁷
08051009 ⁶⁷
08051011 ⁶⁷
08051015 ⁵⁷
08051019 ⁵⁷
08051021 ⁵⁷
08051025 ⁶⁷
08051029 ⁶⁷
08051031 ⁶⁷
08051033 ⁶⁷
08051035 ⁶⁷
08051037 ⁶⁴ ⁶⁷
08051038 ⁶⁴ ⁶⁷
08051039 ⁶⁴ ⁶⁷
08051042 ⁶⁴ ⁶⁷
08051044 ⁶⁷
08051046 ⁶⁴ ⁶⁷
08051051 ⁵⁷
08051055 ⁵⁷
08051059 ⁵⁷
08051061 ⁵⁷
08051065 ⁵⁷

Page 194

08051069 ⁵⁷
08053020 ⁵⁷
08053030 ⁵⁷
08053040 ⁵⁷
Grapes, fresh or dried:
08061040 ⁶⁷
Apples, pears
and quinces, fresh:
08081051 ⁶⁷
08081053 ⁶⁷
08081059 ⁶⁷
08081061 ⁶⁷
08081063 ⁶⁷
08081069 ⁶⁷
08081071 ⁶⁷
08081073 ⁶⁷
08081079 ⁶⁷
08081092 ⁶⁷
08081094 ⁶⁷
08081098 ⁶⁷
08082031 ⁶⁷
08082037 ⁶⁷
08082041 ⁶⁷
08082047 ⁶⁷
08082051 ⁶⁷
08082057 ⁶⁷
08082067 ⁶⁷
Maize (corn):
10051090
10059000
Rice:
10061010
10061021
10061023
10061025
10061027
10061092
10061094
10061096
10061098
10062011
10062013
10062015
10062017
10062092
10062094
10062096
10062098
10063021
10063023

10063025
10063027
10063042
10063044
10063046
10063048
10063061
10063063
10063065
10063067
10063092
10063094
10063096
10063098
10064000
Grain sorghum:
10070010
10070090
Cereal flours other than
of wheat or meslin:
11022010
11022090
11023000
Cereal groats,
meal and pellets:
11031310
11031390
11031400
11032940
11032950
Cereal grains otherwise
worked:
11041950
11041991
11042310
11042330
11042390
11042399
11043090
Starches; inulin:
11081100
11081200
11081300
11081400
11081910
11081990
11082000
Wheat gluten, whether
or not dried:
11090000

Other prepared
or preserved meat,
meat offal:
16025010
16029061
Cane or beet sugar and
chemically pure sucrose:
17011110
17011190
17011210
17011290
17019100
17019910
17019990
Other sugars, including
chemically pure lactose:
17022010
17022090
17023010
17023051
17023059
17023091
17023099
17024010
17024090
17026010
17026090
17029030
17029050
17029060
17029071
17029075
17029079
17029080
17029099
Vegetables, fruit, nuts
and other edible parts:
20019030
Tomatoes prepared
or preserved:
20021010
20021090
20029011
20029019
20029031
20029039
20029091
20029099

Page 195

Other vegetables
prepared or preserved:
20049010
Other vegetables
prepared or preserved:
20056000
20058000
Jams, fruit jellies,
marmalades,
fruit or nut puree:
20071010
20079110
20079130
20079910
20079920
20079931
20079933
20079935
20079939
20079951
20079955
20079958
Fruit, nuts and other
edible parts of plants:
20083055
20083075
20089251
20089276
20089292
20089293
20089294
20089296
20089297
Fruit juices
(including grape must):
20094093
20096011 ⁶⁷
20096019 ⁶⁷
20096051 ⁶⁷
20096059 ⁶⁷
20096071 ⁶⁷
20096079 ⁶⁷
20096090 ⁶⁷
20098071
20099049
20099071
Food preparations not
elsewhere specified or
included:
21069030

21069055
21069059
Wine of fresh grapes,
including fortified wines:
22042194
22042962
22042964
22042965
22042983
22042984
22042994
Vermouth and other
wine of fresh grapes:
22051010
22051090
22059010
22059090
Undenatured ethyl
alcohol:
22071000
22072000
Undenatured ethyl
alcohol:
22084010
22084090
22089091
22089099
Bran, sharps
and other residues:
23021010
23021090
23022010
23022090
Residues of starch
manufacture and similar
residues:
23031011
Dextrins and other
modified starches:
35051010
35051090
35052010
35052030
35052050
35052090

Agricultural Products ⁶²
Cheese and curd:
04062010
04064010
04064050
04069002
04069003
04069004
04069005
04069006
04069007
04069008
04069009
04069012
04069014
04069016
04069018
04069019
04069023
04069025
04069027
04069029
04069031
04069033
04069035
04069037
04069039
04069061
04069063
04069073
04069075
04069076
04069079
04069081
04069082
04069084
04069085
Wine of fresh grapes,
including fortified wines:
22041011
22041091
22042111
22042112
22042113
22042117
22042118
22042119
22042122
22042124
22042126
22042127
22042128

Page 196

22042132
22042134
22042136
22042137
22042138
22042142
22042143
22042144
22042146
22042147
22042148
22042162
22042166
22042167
22042168
22042169
22042171
22042174
22042176
22042177
22042178
22042187
22042188
22042189
22042191
22042192
22042193
22042195
22042196
22042197
22042912
22042913
22042917
22042918
22042942
22042943
22042944
22042946
22042947
22042948
22042971
22042972
22042981
22042982
22042987
22042988
22042989
22042991
22042992
22042993
22042995
22042996
22042997

Undenatured
ethyl alcohol:
22082012
22082014
22082026
22082027
22082062
22082064
22082086
22082087
22083011
22083019
22083032
22083038
22083052
22083058
22083072
22083078
22089041
22089045
22089052

.

Page 197

Annexe XIV to protocol 1

Fishery products to which Article 6(3) shall temporarily not be applicable

Fish Products (1)
Live fish:
03011090
03019200
03019911
Fish, fresh or chilled,
excluding fish fillets:
03021200
03023110
03023210
03023310
03023911
03023919
03026600
03026921
Fish, frozen,
excluding fish fillets:
03031000
03032200
03034111
03034113
03034119
03034212
03034218
03034232
03034238
03034252
03034258
03034311
03034313
03034319
03034921
03034923
03034929
03034941
03034943
03034949
03037600
03037921
03037923
03037929
Fish fillets and
other fish meat:
03041013

03042013
Pasta, whether
or not cooked or stuffed:
19022010
Fish Products (2)
Live fish:
03019110
03019300
03019919
Fish, fresh or chilled,
excluding fish fillets:
03021110
03021900
03022110
03022130
03022200
03026200
03026300
03026520
03026550
03026590
03026911
03026919
03026931
03026933
03026941
03026945
03026951
03026985
03026986
03026992
03026999
03027000
Fish, frozen,
excluding fish fillets:
03032110
03032900
03033110
03033130
03033300
03033910
03037200

03037300
03037520
03037550
03037590
03037911
03037919
03037935
03037937
03037945
03037951
03037960
03037962
03037983
03037985
03037987
03037992
03037993
03037994
03037996
03038000
Fish fillets and
other fish meat:
03041019
03041091
03042019
03042021
03042029
03042031
03042033
03042035
03042037
03042041
03042043
03042061
03042069
03042071
03042073
03042087
03042091
03049010
03049031
03049039
03049041
03049045
03049057

Page 198

03049059
03049097
Fish, dried, salted or
in brine; smoked fish:
03054200
03055950
03055970
03056300
03056930
03056950
03056990
Crustaceans, whether in
shell or not, live, fresh:
03061110
03061190
03061210
03061290
03061310
03061390
03061410
03061430
03061490
03061910
03061990
03062100
03062210
03062291
03062299
03062310
03062390
03062410
03062430
03062490
03062910
03062990
Molluscs, whether in
shell or not, live, fresh:
03071090
03072100
03072910
03072990
03073110
03073190
03073910
03073990
03074110
03074191
03074199
03074901
03074911
03074918

03074931
03074933
03074935
03074938
03074951
03074959
03074971
03074991
03074999
03075100
03075910
03075990
03079100
03079911
03079913
03079915
03079918
03079990
Prepared or preserved
fish; caviar and caviar
substitutes:
16041100
16041390
16041511
16041519
16041590
16041910
16041950
16041991
16041992
16041993
16041994
16041995
16041998
16042005
16042010
16042030
16043010
16043090
Crustaceans, molluscs and
other aquatic invertebra:
16051000
16052010
16052091
16052099
16053000
16054000
16059011
16059019
16059030
16059090

Fish Products (3)
Live fish:
03019190
Fish, fresh or chilled,
excluding fish fillets:
03021190
Fish, frozen,
excluding fish fillets:
03032190
Fish fillets and
other fish meat:
03041011
03042011
03042057
03042059
03049047
03049049
Prepared or preserved
fish; caviar and caviar
substitutes:
16041311
Fish Products (4)
Live fish:
03019990
Fish, fresh or chilled,
excluding fish fillets:
03022190
03022300
03022910
03022990
03023190
03023290
03023390
03023991
03023999
03024005
03024098
03025010
03025090
03026110
03026130
03026190
03026198
03026405
03026498
03026925

Page 199

03026935
03026955
03026961
03026975
03026987
03026991
03026993
03026994
03026995
Fish, frozen,
excluding fish fillets:
03033190
03033200
03033920
03033930
03033980
03034190
03034290
03034390
03034990
03035005
03035098
03036011
03036019
03036090
03037110
03037130
03037190
03037198
03037410
03037420
03037490
03037700
03037931
03037941
03037955
03037965
03037971
03037975
03037991
03037995
Fish fillets and
other fish meat:
03041031
03041033
03041035
03041038
03041094
03041096
03041098
03042045
03042051

03042053
03042075
03042079
03042081
03042085
03042096
03049005
03049020
03049027
03049035
03049038
03049051
03049055
03049061
03049065
Fish, dried, salted or
in brine; smoked fish:
03051000
03052000
03053011
03053019
03053030
03053050
03053090
03054100
03054910
03054920
03054930
03054945
03054950
03054980
03055110
03055190
03055911
03055919
03055930
03055960
03055990
03056100
03056200
03056910
03056920
Crustaceans, whether in
shell or not, live, fresh:
03061330
03061930
03062331
03062339
03062930

Prepared or preserved
fish; caviar and caviar
substitutes:
16041210
16041291
16041299
16041412
16041414
16041416
16041418
16041490
16041931
16041939
16042070
Fish Products (5)
Fish, fresh or chilled,
excluding fish fillets:
03026965
03026981
Fish, frozen, excluding
fish fillets:
03037810
03037890
03037981
Fish fillets and
other fish meat:
03042083
Prepared or preserved
fish; caviar and caviar
substitutes:
16041319
16041600
16042040
16042050
16042090

Page 200

Annexe XV to protocol 1 Joint declaration on cumulation

The Parties agreed that, for the implementation of Article 6(11) of Protocol 1, the following definitions shall apply: developing country: any country listed as such by the Development Aid Committee of the OECD except the High Income Countries (HIC) and the countries with a GNP exceeding in 1992 100 billion dollars at current prices; the expression "neighbouring developing country belonging to a coherent geographical entity" shall refer to the following list of countries:

- Africa: Algeria, Egypt, Libya, Morocco, Tunisia;

- Caribbean: Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela;

- Pacific: Nauru.

---------------------------

[1] This example is given for the purpose of explanation only. It is not legally binding.

[2] See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

[3] The exception concerning the Zea indurata maize is applicable until 31.12.2002.

[4] For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3

[5] For the special conditions relating to "specific processes" see Introductory Note 7.2

[6] For the special conditions relating to "specific processes" see Introductory Note 7.2

[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] 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.

[10] A "group" is regarded as any part of the heading separated from the rest by a semi-colon.

[11] For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.

[12] In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[13] In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[14] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.

[15] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[16] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[17] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[18] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[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] The use of this material is restricted to the manufacture of woven fabrics of a kind used in papermaking machinery.

[24] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[25] See Introductory Note 6.

[26] See Introductory Note 6.

[27] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[28] For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted orcrocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

[29] See Introductory Note 6.

[30] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[31] SEMII-Semiconductor Equipment and Materials Institute Incorporated.

[32] This rule shall apply until 31 December 2005.

[33] For example, import documents, movement certificates, manufacturer's declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.

[34] When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of the Protocol, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

[35] Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 39 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".

[36] These indications may be omitted if the information is contained on the document itself.

[37] See Article 19(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

[38] If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:"............................ listed on this invoice and marked....................were produced ..............................." . If a document other than an invoice or an annexe to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

[39] The Community, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Community customs office holding any EUR.1 (s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.

[40] Place and date.

[41] Name and function in company.

[42] Signature.

[43] If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:"............................ listed on this invoice and marked ....................were produced ...............................". If a document other than an invoice or an annexe to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

[44] The Community, Member State, ACP State, OCT or South Africa.

[45] Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

[46] Customs values to be given only if required.

[47] Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as "third country".

[48] "and have undergone the following processing in [ the Community] [Member State] [ACP State] [OCT] [South Africa] ................................., to be added with a description of the processing carried out if this informat ion is required.

[49] Place and date.

[50] Name and function in company.

[51] Signature.

[52] The term "prebleached", used in the list in Annexe IX to characterize the level of manufacture required when certain nonoriginating materials are used, applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only been washed after the spinning or weaving operation.

[53] However, to be regarded as a working or processing conferring origin, thermoprinting has to be accompanied by printing of the transfer paper.

[54] The term "Impregnation, coating, covering or laminating" does not cover those operations designed to bind fabrics together.

[55] The term "complete making-up" used in the list in Annexe IX means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed.

^* see also the products excluded from the derogation procedure listed in ANNEXE X.

[56] (16/5-15/9)

[57] (1/6-15/10)

[58] (1/1-31/5) Excluding Emperor variety

[59] Emperor variety or (1/6-31/12)

[60] (1/1-31/3)

[61] (1/10-31/12)

[62] (1/4-31/12)

[63] (1/1-30/9)

[64] (16/10-31/5)

[65] (16/9-15/5)

[66] Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the annual growth factor (agf ) will be applied annually to the relevant basic quantities.

[67] Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the full specific duty is payable if the respective Entry Price is not reached.

Annexes to the Agreement

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