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PROTOCOL B1 CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

TITLE I	GENERAL PROVISIONS
- Article 1	Definitions
TITLE II	DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
- Article 2	General requirements
- Article 3	Cumulation in an EFTA State
- Article 4	Cumulation in Latvia
- Article 5	Wholly obtained products
- Article 6	Sufficiently worked or processed products
- Article 7	Insufficient working or processing
- Article 8	Unit of qualification
- Article 9	Accessories, spare parts and tools
- Article 10	Sets
- Article 11	Neutral elements
TITLE III	TERRITORIAL REQUIREMENTS
- Article 12	Principle of territoriality
- Article 13	Direct transport
- Article 14	Exhibitions
TITLE IV	DRAWBACK OR EXEMPTION
- Article 15	Prohibition of drawback of, or exemption from, customs duties
TITLE V	PROOF OF ORIGIN
- Article 16	General requirements
- Article 17	Procedure for the issue of a movement certificate EUR.1
- Article 18	Movement certificates EUR.1 issued retrospectively
- Article 19	Issue of a duplicate movement certificate EUR.1
- Article 20	Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
- Article 20 a	Accounting segregation
- Article 21	Conditions for making out an invoice declaration
- Article 22	Approved exporter
- Article 23	Validity of proof of origin
- Article 24	Submission of proof of origin
- Article 25	Importation by instalments
- Article 26	Exemptions from proof of origin
- Article 27	Supporting documents
- Article 28	Preservation of proof of origin and supporting documents
- Article 29	Discrepancies and formal errors
- Article 30	Amounts expressed in euro
TITLE VI	ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
- Article 31	Mutual assistance
- Article 32	Verification of proofs of origin
- Article 33	Dispute settlement
- Article 34	Penalties
- Article 35	Free zones
TITLE VII	FINAL PROVISIONS
- Article 36	Sub-Committee on Customs and Origin Matters
LIST OF ANNEXES
Annex I	Introductory notes to the list in Annex II
Annex II	List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
Annex III	Specimens of movement certificate EUR.1 and application for
	a movement certificate EUR.1
Annex IV	Text of the invoice declaration

JOINT DECLARATION

Joint declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) "manufacture" means any kind of working or processing including assembly or specific operations;

(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) "goods" means both materials and products;

(e) "customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) "ex-works price" means the price paid for the product ex works to the manufacturer in an EFTA State or Latvia 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 an EFTA State or Latvia;

(h) "value of originating materials" means the value of such materials as defined in (g) applied mutatis mutandis;

(i) "value added" shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EFTA State concerned or in Latvia;

(j) "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";

(k) "classified" refers to the classification of a product or material under a particular heading;

(l) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m) "territories" includes territorial waters;

(n) "EUR" means "euro", the single currency of the European Monetary Union.

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1. For the purpose of implementing this Agreement, the following products shall be considered as originating in an EFTA State:

(a) products wholly obtained in an EFTA State within the meaning of Article 5;

(b) products obtained in an EFTA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in an EFTA State within the meaning of Article 6;

(c) goods originating in the European Economic Area (EEA), within the meaning of Protocol 4 to the Agreement on the European Economic Area.

2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Latvia:

(a) products wholly obtained in Latvia within the meaning of Article 5;

(b) products obtained in Latvia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Latvia within the meaning of Article 6.

Article 3

Cumulation in an EFTA State

1. Without prejudice to the provisions of Article 2 (1), products shall be considered as originating in an EFTA State if such products are obtained there, incorporating materials originating in Latvia, Iceland, Norway, Switzerland (including Liechtenstein)2, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the EFTA States and either the European Community or each of these countries, provided that the working or processing carried out in the EFTA State concerned goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in an EFTA State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the EFTA State concerned only where the value added there is greater than the value of the materials used originating either in the European Community or in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in the EFTA State concerned.

3. Products, originating either in the European Community or in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the EFTA State concerned, retain their origin if exported into either the European Community or one of these countries.

4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.

Article 4

Cumulation in Latvia

1. Without prejudice to the provisions of Article 2 (2), products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Iceland, Norway, Switzerland (including Liechtenstein)2, Latvia, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey, or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and either the European Community or each of thesecountries, provided that the working or processing carried out in Latvia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in Latvia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Latvia only where the value added there is greater than the value of the materials used originating either in the European Community or in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.

3. Products, originating either in the European Community or in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Latvia, retain their origin if exported into either the European Community or one of these countries.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in an EFTA State or Latvia:

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the State Parties by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in (f);

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced there exclusively from the products specified in (a) to (j).

2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in an EFTA State or in Latvia;

(b) which sail under the flag of an EFTA State or of Latvia;

(c) which are owned to an extent of at least 50 per cent by nationals of EFTA States or of Latvia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EFTA States or of Latvia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d) of which the master and officers are nationals of EFTA States or of Latvia; and

(e) of which at least 75 per cent of the crew are nationals of EFTA States or of Latvia.

Article 6

Sufficiently worked or processed products

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

The conditions referred to above indicate, for all products covered by the 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. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the product;

(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in (a) to (n);

(p) slaughter of animals.

2. All operations carried out either in an EFTA State or Latvia 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 8

Unit of qualification

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

It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

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 10

Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

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

(a) energy and fuel;

(b) plant and equipment;

(d) goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Article 2 (1) (c), Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in an EFTA State or Latvia.

2. Except as provided for in Articles 3 and 4, where originating goods exported from an EFTA State or Latvia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside an EFTA State or Latvia on materials exported from an EFTA State or Latvia and subsequently reimported there, provided:

(a) the said materials are wholly obtained in an EFTA State or Latvia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the reimported goods have been obtained by working or processing the exported materials; and

(ii) the total added value acquired outside the EFTA State concerned or Latvia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside an EFTA State or Latvia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the State Party concerned, taken together with the total added value acquired outside the EFTA State concerned or Latvia by applying the provisions of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and 4, "total added value" shall be taken to mean all costs arising outside the EFTA State concerned or Latvia, including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6 (2) is applied.

7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

8. Any working or processing of the kind covered by the provisions of this Article and done outside an EFTA State or Latvia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the State Parties or through the territories of the other countries or the European Community as referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment 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 the State Parties.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a) a single transport document covering the passage from the exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii) certifying the conditions under which the products remained in the transit country; or

Article 14

Exhibitions

1. Originating products, sent for exhibition outside the State Parties or the other countries or the European Community as referred to in Articles 3 and 4 and sold after the exhibition for importation into an EFTA State or Latvia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from an EFTA State or Latvia to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in an EFTA State or Latvia;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in an EFTA State or Latvia to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in an EFTA State or Latvia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8 (2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1. Products originating in an EFTA State shall, on importation into Latvia and products originating in Latvia shall, on importation into an EFTA State, benefit from the Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

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

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

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

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

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

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

4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

DE "NACHTRÄGLICH AUSGESTELLT"

EN "ISSUED RETROSPECTIVELY"

FR "DÉLIVRÉ A POSTERIORI"

IS "ōTGEFID EFTIR Ė"

IT "RILASCIATO A POSTERIORI"

LV "IZDOTS PĒC PREČU EKSPORTA"

NO "UTSTEDT SENERE".

5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

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

2. The duplicate issued in this way must be endorsed with one of the following words:

DE "DUPLIKAT"

EN "DUPLICATE"

FR "DUPLICATA"

IS "EFTIRRIT"

IT "DUPLICATO"

LV "DUBLIKĀTS"

NO "DUPLIKAT".

3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 20

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 EFTA State or Latvia, 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 an EFTA State or Latvia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 20 a

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks.

2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks.

3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.

4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

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

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

Article 21

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 22, or

(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.

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

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

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

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 22

Approved exporter

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

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

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

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

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 23

Validity of proof of origin

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

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

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 24

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 the Agreement.

Article 25

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 26

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of 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.

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

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers' personal luggage.

Article 27

Supporting documents

The documents referred to in Articles 17(3) and 21(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 EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;

(b) documents proving the originating status of materials used, issued or made out in an EFTA State or Latvia where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in an EFTA State or Latvia, issued or made out in an EFTA State or Latvia, where these documents are used in accordance with domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an EFTA State or Latvia in accordance with this Protocol, or in one of the other countries or the European Community as referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.

Article 28

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).

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 17(2).

4. 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

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

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

Article 30

Amounts expressed in euro

1. For the application of the provisions of Article 21 (1)(b) and Article 26 (3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 21 (1)(b) or Article 26 (3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January the following year. The State Parties shall be notified of the relevant amounts.

4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent.

A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any of the State Parties. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 31

Mutual assistance

1. The customs authorities of the EFTA States and of Latvia shall provide each other, through the EFTA Secretariat, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2. In order to ensure the proper application of this Protocol, the EFTA States and Latvia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 32

Verification of proofs of origin

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

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

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

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

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

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

Article 33

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 32 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 Joint 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.

Article 34

Penalties

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

Article 35

Free zones

1. The EFTA States and Latvia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

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

TITLE VII

FINAL PROVISIONS

Article 36

Sub-Committee on customs and origin matters

A Sub-Committee on customs and origin matters shall be set up under the Joint-Committee in accordance with Article 27(5) of this Agreement to assist it in carrying out its duties and to ensure a continuous information and consulation process between experts.

It shall be composed of experts from the State Parties responsible for questions related to customs and origin matters.

1 Protocol B, with its Annexes, as amended by Joint Committee Decisions No. 1 of 1996 (20 December 1996), No. 1 of 1999 (6 January 1999), No. 3 of 1999 (23 September 1999), No. 1 of 2000 (22 November 2000)

2 The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland and is a Contracting Party to the Agreement of 2 May 1992 on the European Economic Area.

EUROPEAN FREE TRADE ASSOCIATION

LV-D /2001

xx xxxx 2001

Distribution List B (LV)

Draft 01

DECISION OF THE JOINT EFTA-LATVIA COMMITTEE

No. of 2001

(Adopted at the fifth meeting on 29 November 2001)

AMENDMENTS TO PROTOCOL B

THE JOINT COMMITTEE,

Having regard to Protocol B to the Free Trade Agreement between the EFTA States and Latvia signed on 7 December 1995, hereafter referred to as "this Agreement", concerning the definition of the concept of "originating products" and methods of administrative co-operation, amended by Decisions No. 1 of 1996, Nos. 1 and 3 of 1999 and No. 1 of 2000 of the Joint EFTA-Latvia Committee,

Taking the occasion of the H.S. revision 2002 for a formal consolidation and restructuring of the origin protocols in the pan-European framework,

Noting that the origin experts of all pan-European Parties endorsed the amendments for a technical point of view,

Having regard to Article 31 of the Agreement, empowering the Joint Committee to amend Protocol B to this Agreement,

DECIDES:

1. Protocol B shall be replaced with the wording set out at Annex to this Decision.

2. This Decision shall enter into force on 1 January 2002 provided that Latvia by this date has notified the Depositary that its constitutional requirements for the entry into force of the Decision have been fulfilled. If such notification takes place after 1 January 2002, this Decision shall enter into force on the first day of the month following the notification of the Depositary.

3. The Secretary-General of the European Free Trade Association shall deposit the text of this Decision with to the Depositary.

ANNEX I

TO PROTOCOL B

Introductory notes to the list in Annex 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 6 of the Protocol.

Note 2:

2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 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.

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.

2.4. 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:

3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a State Party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading ex 7224.

If this forging has been forged in the State Party concerned from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading 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 State Party concerned. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. 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.

3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(s) (even materials of the same description and heading as the product) may 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 ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of headings 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.

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).

Example:

The rule for prepared foods of heading 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.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun.

4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003 as well as the wool-fibres and fine or coarse animal hair of headings 5101 to 5105, the cotton fibres of headings 5201 to 5203, and the other vegetable fibres of headings 5301 to 5305.

4.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

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

Note 5:

5.1. Where, for a given product in the list, a reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and 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).

5.2 However, the tolerance mentioned in Note 5.1 may be applied only 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 poly(phenylene sulphide),

- synthetic man-made staple fibres of poly(vinyl 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 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

- other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 per cent of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 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 which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only mixed product if the cotton fabric is itself a mixed fabric 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 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

5.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 per cent in respect of this yarn.

5.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 per cent in respect of this strip.

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;

(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 per cent of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

7.3. For the purposes of headings 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.

See p. 6

ANNEX II TO PROTOCOL B

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 the Agreement. It is therefore necessary to consult the other parts of the Agreement.

HS heading No	Description of product	Working or processing carried out on non-originating materials that confers originating status
(1)	(2)	(3) or (4)
Chapter 1	Live animals	All the animals of Chapter 1 shall be wholly obtained
Chapter 2	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
Chapter 3	Fish and crustaceans,	Manufacture in which all
	molluscs and other	the materials of Chapter 3
	aquatic invertebrates	used are wholly obtained
ex Chapter 4	Dairy produce; birds'	Manufacture in which all
	eggs; natural honey;	the materials of Chapter 4
	edible products of animal	used are wholly obtained
	origin, not elsewhere
	specified or included;
	except for:
0403	Buttermilk, curdled milk	Manufacture in which:
	and cream, yoghurt, kephir	- all the materials
	and other fermented or	of Chapter 4 used are
	acidified milk and cream,	wholly obtained,
	whether or not concentrated	- all the fruit juice
	or containing added sugar	(except that of pineapple,
	or other sweetening matter	lime or grapefruit) of
	or flavoured or containing	heading 2009 used is
	added fruit, nuts or cocoa	originating, and
		- the value of all the materials
		of Chapter 17 used does not
		exceed 30 % of the ex-works
		price of the product
ex Chapter 5	Products of animal origin,	Manufacture in which all
	not elsewhere specified	the materials of Chapter 5
	or included; except for:	used are wholly obtained
ex 0502	Prepared pigs', hogs' or	Cleaning, disinfecting,
	boars' bristles and hair	sorting and straightening
	of bristles and hair
Chapter 6	Live trees and other plants;	Manufacture in which:
	bulbs, roots and the like;	- all the materials of
	cut flowers and ornamental	Chapter 6 used are
	foliage	wholly obtained, and
		- the value of all the materials
		used does not exceed 50 %
		of the ex-works price
		of the product
Chapter 7	Edible vegetables and	Manufacture in which all
	certain roots and tubers	the materials of Chapter 7
		used are wholly obtained
Chapter 8	Edible fruit and nuts;	Manufacture in which:
	peel of citrus fruits	- all the fruit and nuts used
	or melons	are wholly obtained, and
		- the value of all the
		materials of Chapter 17 used
		does not exceed 30 % of the
		value of the ex-works price
		of the product
ex Chapter 9	Coffee, tea, matĪ and	Manufacture in which all
	spices; except for:	the materials of Chapter 9
		used are wholly obtained
0901	Coffee, whether or not	Manufacture from materials
	roasted or decaffeinated;	of any heading
	coffee husks and skins;
	coffee substitutes containing
	coffee in any proportion
0902	Tea, whether or not	Manufacture from materials
	flavoured	of any heading
ex 0910	Mixtures of spices	Manufacture from materials
		of any heading
Chapter 10	Cereals	Manufacture in which all the
		materials of Chapter 10 used
		are wholly obtained
ex Chapter 11	Products of the milling	Manufacture in which all
	industry; malt; starches;	the cereals, edible vegetables,
	inulin; wheat gluten;	roots and tubers of heading
	except for:	0714 or fruit used are
		wholly obtained
ex 1106	Flour, meal and powder	Drying and milling of
	of the dried, shelled	leguminous vegetables
	leguminous vegetables	of heading 0708
	of heading 0713
Chapter 12	Oil seeds and oleaginous	Manufacture in which all
	fruits; miscellaneous grains,	the materials of Chapter 12
	seeds and fruit; industrial	used are wholly obtained
	or medicinal plants;
	straw and fodder
1301	Lac; natural gums, resins,	Manufacture in which the
	gum-resins and oleoresins	value of all the materials
	(for example, balsams)	of heading 1301 used does
		not exceed 50 % of the
		ex-works price of the product
1302	Vegetable saps and
	extracts; pectic substances,
	pectinates and pectates;
	agar-agar and other
	mucilages and thickeners,
	whether or not modified,
	derived from vegetable
	products:
	- Mucilages and thickeners,	Manufacture from non-modified
	modified, derived from	mucilages and thickeners
	vegetable products
	- Other	Manufacture in which the value
		of all the materials used does
		not exceed 50 % of the
		ex-works price of the product
Chapter 14	Vegetable plaiting materials;	Manufacture in which all the
	vegetable products not	materials of Chapter 14 used
	elsewhere specified	are wholly obtained
	or included
ex Chapter 15	Animal or vegetable fats	Manufacture from materials
	and oils and their cleavage	of any heading, except
	products; prepared edible	that of the product
	fats; animal or vegetable
	waxes; except for:
1501	Pig fat (including lard)
	and poultry fat, other than
	that of heading 0209
	or 1503:
	- Fats from bones or waste	Manufacture from materials
		of any heading, except those
		of heading 0203, 0206 or 0207
		or bones of heading 0506
	- Other	Manufacture from meat or edible
		offal of swine of heading 0203
		or 0206 or of meat and edible offal
		of poultry of heading 0207
1502	Fats of bovine animals,
	sheep or goats, other than
	those of heading 1503
	- Fats from bones or waste	Manufacture from materials
		of any heading, except those
		of heading 0201, 0202, 0204 or
		0206 or bones of heading 0506
	-Other	Manufacture in which all the
		materials of Chapter 2 used
		are wholly obtained
1504	Fats and oils and their
	fractions, of fish or marine
	mammals, whether or not
	refined, but not
	chemically modified:
	- Solid fractions	Manufacture from materials of
		any heading, including other
		materials of heading 1504
	- Other	Manufacture in which all the
		materials of Chapters 2 and 3
		used are wholly obtained
ex 1505	Refined lanolin	Manufacture from crude wool
		grease of heading 1505
1506	Other animal fats and oils
	and their fractions, whether
	or not refined, but not
	chemically modified:
	- Solid fractions	Manufacture from materials
		of any heading, including other
		materials of heading 1506
	- Other	Manufacture in which all the
		materials of Chapter 2 used
		are wholly obtained
1507 to	Vegetable oils and their
1515	fractions:
	- Soya, ground nut, palm,	Manufacture from materials
	copra, palm kernel, babassu,	of any heading, except
	tung and oiticica oil, myrtle	that of the product
	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	Manufacture from other materials
	for that of jojoba oil	of headings 1507 to 1515
	- Other	Manufacture in which all the
		vegetable materials used
		are wholly obtained
1516	Animal or vegetable fats	Manufacture in which:
	and oils and their fractions,	- all the materials of Chapter 2
	partly or wholly	used are wholly obtained, and
	hydrogenated, inter-esterified,	- all the vegetable materials
	re-esterified or elaidinised,	used are wholly obtained.
	whether or not refined,	However, materials of headings
	but not further prepared	1507, 1508, 1511 and
		1513 may be used
1517	Margarine; edible	Manufacture in which:
	mixtures or preparations	- all the materials of Chapters 2
	of animal or vegetable	and 4 used are wholly
	fats or oils or of fractions	obtained, and
	of different fats or oils of	- all the vegetable materials
	this Chapter, other than	used are wholly obtained.
	edible fats or oils or their	However, materials of headings
	fractions of heading 1516	1507, 1508, 1511 and
		1513 may be used
Chapter 16	Preparations of meat,	Manufacture:
	of fish or of crustaceans,	- from animals of Chapter 1,
	molluscs or other aquatic	and/or
	invertebrates	- in which all the materials
		of Chapter 3 used are wholly
		obtained
ex Chapter 17	Sugars and sugar	Manufacture from materials
	confectionery; except for:	of any heading, except that
		of the product
ex 1701	Cane or beet sugar and	Manufacture in which the
	chemically pure sucrose,	value of all the materials
	in solid form, containing	of Chapter 17 used does not
	added flavouring or	exceed 30 % of the ex-works
	colouring matter	price of the product
1702	Other sugars, including
	chemically pure lactose,
	maltose, glucose and
	fructose, in solid form;
	sugar syrups not containing
	added flavouring or
	colouring matter; artificial
	honey, whether or not
	mixed with natural honey;
	caramel:
	- Chemically-pure	Manufacture from materials
	maltose and fructose	of any heading, including other
		materials of heading 1702
	- Other sugars in solid	Manufacture in which the value
	form, containing added	of all the materials of Chapter 17
	flavouring or colouring	used does not exceed 30 %
	matter	of the ex-works price of the product
	- Other	Manufacture in which all the
		materials used are originating
ex 1703	Molasses resulting from	Manufacture in which
	the extraction or refining	the value of all the materials
	of sugar, containing added	of Chapter 17 used does not
	flavouring or colouring	exceed 30 % of the ex-works
	matter	price of the product
1704	Sugar confectionery	Manufacture:
	(including white chocolate),	- from materials of any heading,
	not containing cocoa	except that of the product, and
		- in which the value of all the
		materials of Chapter 17 used
		does not exceed 30 % of the
		ex-works price of the product
Chapter 18	Cocoa and cocoa	Manufacture:
	preparations	- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials of Chapter 17 used does
		not exceed 30 % of the ex-works
		price of the product
1901	Malt extract; food
	preparations of flour, groats,
	meal, starch or malt extract,
	not containing cocoa or
	containing less than 40 %
	by weight of cocoa
	calculated on a totally
	defatted basis, not elsewhere
	specified or included; food
	preparations of goods of
	headings 0401 to 0404,
	not containing cocoa or
	containing less than 5 %
	by weight of cocoa
	calculated on a totally
	defatted basis, not elsewhere
	specified or included:
	- Malt extract	Manufacture from cereals
		of Chapter 10
	- Other	Manufacture:
		- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials of Chapter 17 used
		does not exceed 30 % of the
		ex-works price of the product
1902	Pasta, whether or not
	cooked or stuffed (with
	meat or other substances)
	or otherwise prepared,
	such as spaghetti, macaroni,
	noodles, lasagne, gnocchi,
	ravioli, cannelloni; couscous,
	whether or not prepared:
	- Containing 20 % or less	Manufacture in which all the
	by weight of meat, meat	cereals and derivatives
	offal, fish, crustaceans	(except durum wheat and its
	or molluscs	derivatives) used are wholly
		obtained
	- Containing more than	Manufacture in which:
	20 % by weight of meat,	- all the cereals and their
	meat offal, fish, crustaceans	derivatives (except durum
	or molluscs	wheat and its derivatives)
		used are wholly obtained, and
		- all the materials of Chapters 2
		and 3 used are wholly obtained
1903	Tapioca and substitutes	Manufacture from materials
	therefor prepared from	of any heading, except potato
	starch, in the form of flakes,	starch of heading 1108
	grains, pearls, siftings
	or similar forms
1904	Prepared foods obtained	Manufacture:
	by the swelling or roasting	- from materials of any heading,
	of cereals or cereal products	except those of heading 1806,
	(for example, corn flakes);	- in which all the cereals and
	cereals (other than maize	flour (except durum wheat and
	(corn)) in grain form or in	Zea indurata maize, and their
	the form of flakes or other	derivatives) used are
	worked grains (except flour,	wholly obtained, and
	groats and meal), pre-cooked	- in which the value of all the
	or otherwise prepared, not	materials of Chapter 17 used
	elsewhere specified or included	does not exceed 30 % of the
		ex-works price of the product
1905	Bread, pastry, cakes,	Manufacture from materials
	biscuits and other bakers'	of any heading, except
	wares, whether or not	those of Chapter 11
	containing cocoa;
	communion wafers, empty
	cachets of a kind suitable
	for pharmaceutical use,
	sealing wafers, rice paper
	and similar products
ex Chapter 20	Preparations of vegetables,	Manufacture in which all the fruit,
	fruit, nuts or other parts	nuts or vegetables used
	of plants; except for:	are wholly obtained
ex 2001	Yams, sweet potatoes	Manufacture from materials
	and similar edible parts	of any heading, except
	of plants containing 5 %	that of the product
	or more by weight of starch,
	prepared or preserved by
	vinegar or acetic acid
ex 2004	Potatoes in the form of	Manufacture from materials
and ex 2005	flour, meal or flakes,	of any heading, except
	prepared or preserved	that of the product
	otherwise than by vinegar
	or acetic acid
2006	Vegetables, fruit, nuts,	Manufacture in which the value
	fruit-peel and other parts	of all the materials of Chapter 17
	of plants, preserved by	used does not exceed 30 %
	sugar (drained, glacĪ	of the ex-works price of the product
	or crystallized)
2007	Jams, fruit jellies,	Manufacture:
	marmalades, fruit or nut	- from materials of any heading,
	purĪe and fruit or nut	except that of the product, and
	pastes, obtained by	- in which the value of all the
	cooking, whether or not	materials of Chapter 17 used does
	containing added sugar	not exceed 30 % of the
	or other sweetening matter	ex-works price of the product
ex 2008	- Nuts, not containing	Manufacture in which the value
	added sugar or spirits	of all the originating nuts and
		oil seeds of headings 0801, 0802
		and 1202 to 1207 used exceeds 60 %
		of the ex-works price of the product
	- Peanut butter; mixtures	Manufacture from materials of any
	based on cereals; palm	heading, except that of the product
	hearts; maize (corn)
	- Other except for fruit	Manufacture:
	and nuts cooked otherwise	- from materials of any heading,
	than by steaming or boiling	except that of the product, and
	in water, not containing	- in which the value of all
	added sugar, frozen	the materials of Chapter 17 used
		does not exceed 30 % of the
		ex-works price of the product
2009	Fruit juices (including	Manufacture:
	grape must) and vegetable	- from materials of any heading,
	juices, unfermented and	except that of the product, and
	not containing added spirit,	- in which the value of all the
	whether or not containing	materials of Chapter 17 used does
	added sugar or other	not exceed 30 % of the
	sweetening matter	ex-works price of the product
ex Chapter 21	Miscellaneous edible	Manufacture from materials
	preparations; except for:	of any heading, except that
		of the product
2101	Extracts, essences and	Manufacture:
	concentrates, of coffee,	- from materials of any heading,
	tea or matĪ and preparations	except that of the product, and
	with a basis of these	- in which all the chicory
	products or with a basis	used is wholly obtained
	of coffee, tea or matĪ;
	roasted chicory and other
	roasted coffee substitutes,
	and extracts, essences
	and concentrates thereof
2103	Sauces and preparations
	therefor; mixed condiments
	and mixed seasonings;
	mustard flour and meal
	and prepared mustard:
	- Sauces and preparations	Manufacture from materials
	therefor; mixed condiments	of any heading, except that
	and mixed seasonings	of the product. However, mustard
		flour or meal or prepared
		mustard may be used
	- Mustard flour and meal	Manufacture from materials
	and prepared mustard	of any heading
ex 2104	Soups and broths and	Manufacture from materials
	preparations therefor	of any heading, except prepared
		or preserved vegetables of
		headings 2002 to 2005
2106	Food preparations not	Manufacture:
	elsewhere specified	- from materials of any heading,
	or included	except that of the product, and
		- in which the value of all the
		materials of Chapter 17 used does
		not exceed 30 % of the ex-works
		price of the product
ex Chapter 22	Beverages, spirits and	Manufacture:
	vinegar; except for:	- from materials of any heading,
		except that of the product, and
		- in which all the grapes or materials
		derived from grapes used
		are wholly obtained
2202	Waters, including mineral	Manufacture:
	waters and aerated waters,	- from materials of any heading,
	containing added sugar or	except that of the product,
	other sweetening matter	- in which the value of all the
	or flavoured, and other	materials of Chapter 17 used
	non-alcoholic beverages,	does not exceed 30 % of the
	not including fruit or	ex-works price of the product, and
	vegetable juices of	- in which all the fruit juice used
	heading 2009	(except that of pineapple, lime
		or grapefruit) is originating
2207	Undenatured ethyl alcohol	Manufacture:
	of an alcoholic strength	- from materials of any heading,
	by volume of 80 % vol	except heading 2207 or 2208, and
	or higher; ethyl alcohol a	- in which all the grapes or materials
	nd other spirits, denatured,	derived from grapes used are
	of any strength	wholly obtained or, if all the other
		materials used are already
		originating, arrack may be used
		up to a limit of 5 % by volume
2208	Undenatured ethyl alcohol	Manufacture:
	of an alcoholic strength	- from materials of any heading,
	by volume of less than	except heading 2207
	80 % vol; spirits, liqueurs	or 2208, and
	and other spirituous beverages	- in which all the grapes or materials
		derived from grapes used are wholly
		obtained or, if all the other materials
		used are already originating, arrack
		may be used up to a limit of
		5 % by volume
ex Chapter 23	Residues and waste from	Manufacture from materials of
	the food industries; prepared	any heading, except that
	animal fodder; except for:	of the product
ex 2301	Whale meal; flours, meals	Manufacture in which all the
	and pellets of fish or of	materials of Chapters 2 and
	crustaceans, molluscs or	3 used are wholly obtained
	other aquatic invertebrates,
	unfit for human consumption
ex 2303	Residues from the	Manufacture in which all the
	manufacture of starch	maize used is wholly obtained
	from maize (excluding
	concentrated steeping liquors),
	of a protein content,
	calculated on the dry
	product, exceeding
	40 % by weight
ex 2306	Oil cake and other solid	Manufacture in which all the
	residues resulting from	olives used are wholly obtained
	the extraction of olive oil,
	containing more
	than 3 % of olive oil
2309	Preparations of a kind	Manufacture in which:
	used in animal feeding	- all the cereals, sugar or molasses,
		meat or milk used are originating, and
		- all the materials of Chapter 3
		used are wholly obtained
ex Chapter 24	Tobacco and	Manufacture in which all the
	manufactured tobacco	materials of Chapter 24 used
	substitutes; except for:	are wholly obtained
2402	Cigars, cheroots, cigarillos	Manufacture in which at
	and cigarettes, of tobacco	least 70 % by weight of the
	or of tobacco substitutes	unmanufactured tobacco or
		tobacco refuse of heading
		2401 used is originating
ex 2403	Smoking tobacco	Manufacture in which at
		least 70 % by weight of the
		unmanufactured tobacco or
		tobacco refuse of heading
		2401 used is originating
ex Chapter 25	Salt; sulphur; earths and	Manufacture from materials
	stone; plastering materials,	of any heading, except that
	lime and cement; except for:	of the product
ex 2504	Natural crystalline graphite,	Enriching of the carbon content,
	with enriched carbon	purifying and grinding of
	content, purified and ground	crude crystalline graphite
ex 2515	Marble, merely cut, by	Cutting, by sawing or otherwise,
	sawing or otherwise, into	of marble (even if already sawn)
	blocks or slabs of a	of a thickness exceeding 25 cm
	rectangular (including
	square) shape, of a
	thickness not
	exceeding 25 cm
ex 2516	Granite, porphyry, basalt,	Cutting, by sawing or otherwise,
	sandstone and other	of stone (even if already sawn)
	monumental or building	of a thickness exceeding 25 cm
	stone, merely cut, by
	sawing or otherwise,
	into blocks or slabs of a
	rectangular (including
	square) shape, of a
	thickness not
	exceeding 25 cm
ex 2518	Calcined dolomite	Calcination of dolomite not calcined
ex 2519	Crushed natural	Manufacture from materials
	magnesium carbonate	of any heading, except that
	(magnesite), in	of the product. However,
	hermetically-sealed	natural magnesium carbonate
	containers, and	(magnesite) may be used
	magnesium oxide, whether
	or not pure, other than
	fused magnesia or
	dead-burned (sintered)
	magnesia
ex 2520	Plasters specially	Manufacture in which the value
	prepared for dentistry	of all the materials used does
		not exceed 50 % of the
		ex-works price of the product
ex 2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder	Grinding of mica or mica waste
ex 2530	Earth colours, calcined	Calcination or grinding
	or powdered	of earth colours
Chapter 26	Ores, slag and ash	Manufacture from materials
		of any heading, except that
		of the product
ex Chapter 27	Mineral fuels, mineral	Manufacture from materials of
	oils and products of their	any heading, except that
	distillation; bituminous	of the product
	substances; mineral
	waxes; except for:
ex 2707	Oils in which the weight	Operations of refining and/or
	of the aromatic constituents	one or more specific
	exceeds that of the non-	process(es) (1)
	aromatic constituents,	or
	being oils similar to mineral	Other operations in which all the
	oils obtained by distillation	materials used are classified within
	of high temperature coal tar,	a heading other than that
	of which more than 65 %	of the product. However, materials
	by volume distils at a	of the same heading as the
	temperature of up to 250¼C	product may be used, provided
	(including mixtures of	that their total value does not
	petroleum spirit and benzole),	exceed 50 % of the ex-works
	for use as power or	price of the product
	heating fuels
ex 2709	Crude oils obtained from	Destructive distillation of
	bituminous minerals	bituminous materials
2710	Petroleum oils and oils	Operations of refining and/or
	obtained from bituminous	one or more specific
	materials, other than	process(es) (2)
	crude; preparations not	or
	elsewhere specified or	Other operations in which all
	included, containing by	the materials used are classified
	weight 70 % or more	within a heading other than
	of petroleum oils or of oils	that of the product. However,
	obtained from bituminous	materials of the same heading
	materials, these oils being	as the product may be used,
	the basic constituents of	provided that their total value does
	the preparations; waste oils	not exceed 50 % of the ex-works
		price of the product
2711	Petroleum gases and	Operations of refining and/or
	other gaseous hydrocarbons	one or more specific process(es) (2)
		or
		Other operations in which all the
		materials used are classified within
		a heading other than that of the
		product. However, materials of the
		same heading as the product may
		be used, provided that their total
		value does not exceed 50 % of
		the ex-works price of the product
2712	Petroleum jelly; paraffin	Operations of refining and/or
	wax, microcrystalline	one or more specific
	petroleum wax, slack wax,	process(es) (2)
	ozokerite, lignite wax,	or
	peat wax, other mineral	Other operations in which all
	waxes, and similar products	the materials used are classified
	obtained by synthesis or	within a heading other than
	by other processes,	that of the product. However,
	whether or not coloured	materials of the same heading
		as the product may be used,
		provided that their total value
		does not exceed 50 % of the
		ex-works price of the product
2713	Petroleum coke,	Operations of refining and/or
	petroleum bitumen and	one or more specific
	other residues of petroleum	process(es) (1)
	oils or of oils obtained from	or
	bituminous materials	Other operations in which all the
		materials used are classified within
		a heading other than that of the
		product. However, materials of the
		same heading as the product may
		be used, provided that their total
		value does not exceed 50 % of the
		ex-works price of the product
2714	Bitumen and asphalt,	Operations of refining and/or
	natural; bituminous or	one or more specific
	oil shale and tar sands;	process(es) (1)
	asphaltites and asphaltic	or
	rocks	Other operations in which all the
		materials used are classified within
		a heading other than that of the
		product. However, materials of the same
		heading as the product may be used,
		provided that their total value does
		not exceed 50 % of the ex-works
		price of the product
2715	Bituminous mixtures	Operations of refining and/or
	based on natural	one or more specific
	asphalt, on natural	process(es) (1)
	bitumen, on petroleum	or
	bitumen, on mineral tar	Other operations in which all
	or on mineral tar pitch	the materials used are classified
	(for example, bituminous	within a heading other than
	mastics, cut-backs)	that of the product. However,
		materials of the same heading
		as the product may be used,
		provided that their total value does
		not exceed 50 % of the ex-works
		price of the product
ex	Inorganic chemicals;	Manufacture from materials of any
Chapter 28	organic or inorganic	heading, except that of the product.
	compounds of precious	However, materials of the same
	metals, of rare-earth	heading as the product may be
	metals, of radioactive	used, provided that their total
	elements or of isotopes;	value does not exceed 20 %
	except for:	of the ex-works price of the product
ex 2805	"Mischmetall"	Manufacture by electrolytic or
		thermal treatment in which the
		value of all the materials used
		does not exceed 50 % of the
		ex-works price of the product
ex 2811	Sulphur trioxide	Manufacture from sulphur dioxide




ex 2833	Aluminium sulphate	Manufacture in which the value
		of all the materials used does
		not exceed 50 % of the ex-works
		price of the product
ex 2840	Sodium perborate	Manufacture from disodium
		tetraborate pentahydrate



ex	Organic chemicals;	Manufacture from materials
Chapter 29	except for:	of any heading, except that of
		the product. However, materials
		of the same heading as the product
		may be used, provided that their
		total value does not exceed 20 %
		of the ex-works price of the product
ex 2901	Acyclic hydrocarbons	Operations of refining and/or
	for use as power or	one or more specific
	heating fuels	process(es) (1)
		or
		Other operations in which all the
		materials used are classified within
		a heading other than that of the
		product. However, materials of the
		same heading as the product may
		be used, provided that their total
		value does not exceed 50 %
		of the ex-works price of the product
ex 2902	Cyclanes and cyclenes	Operations of refining and/or one
	(other than azulenes),	or more specific process(es) (1)
	benzene, toluene, xylenes,	or
	for use as power	Other operations in which all the
	or heating fuels	materials used are classified within
		a heading other than that of the
		product. However, materials of the
		same heading as the product may
		be used, provided that their total
		value does not exceed 50 % of
		the ex-works price of the product
ex 2905	Metal alcoholates of	Manufacture from materials of
	alcohols of this heading	any heading, including other materials
	and of ethanol	of heading 2905. However, metal
		alcoholates of this heading may
		be used, provided that their total
		value does not exceed 20 % of
		the ex-works price of the product
2915	Saturated acyclic	Manufacture from materials
	monocarboxylic acids	of any heading. However, the
	and their anhydrides,	value of all the materials
	halides, peroxides and	of headings 2915 and 2916
	peroxyacids; their	used shall not exceed 20 % of the
	halogenated, sulphonated,	ex-works price of the product
	nitrated or nitrosated
	derivatives
ex 2932	- Internal ethers and their	Manufacture from materials of
	halogenated, sulphonated,	any heading. However, the value
	nitrated or nitrosated	of all the materials of heading
	derivatives	2909 used shall not exceed 20 %
		of the ex-works price of the product
	- Cyclic acetals and internal	Manufacture from materials
	hemiacetals and their	of any heading
	halogenated, sulphonated,
	nitrated or nitrosated
	derivatives
2933	Heterocyclic compounds	Manufacture from materials of
	with nitrogen hetero-	any heading. However, the value
	atom(s) only	of all the materials of headings
		2932 and 2933 used shall not
		exceed 20 % of the ex-works
		price of the product
2934	Nucleic acids and their	Manufacture from materials of
	salts, whether or not	any heading. However, the value
	chemically defined;	of all the materials of headings
	other heterocyclic	2932, 2933 and 2934 used
	compounds	shall not exceed 20 % of the
		ex-works price of the product
ex 2939	Concentrates of poppy	Manufacture in which the value
	straw containing not less	of all the materials used does
	than 50 % by weight	not exceed 50 % of the
	of alkaloids	ex-works price of the product
ex	Pharmaceutical products;	Manufacture from materials of
Chapter 30	except for:	any heading, except that of the
		product. However, materials of
		the same heading as the product
		may be used, provided that their
		total value does not exceed 20 %
		of the ex-works price of the product
3002	Human blood; animal
	blood prepared for
	therapeutic, prophylactic
	or diagnostic uses; antisera
	and other blood fractions
	and modified immunological
	products, whether or not
	obtained by means of
	biotechnological processes;
	vaccines, toxins, cultures of
	micro-organisms (excluding
	yeasts) and similar products:
	- Products consisting of	Manufacture from materials of
	two or more constituents	any heading, including other
	which have been mixed	materials of heading 3002.
	together for therapeutic	However, materials of the same
	or prophylactic uses or	description as the product may
	unmixed products for	be used, provided that their total
	these uses, put up in	value does not exceed 20 % of the
	measured doses or in	ex-works price of the product
	forms or packings for
	retail sale
	- Other
	-- Human blood	Manufacture from materials of any
		heading, including other materials
		of heading 3002. However, materials
		of the same description as the product
		may be used, provided that their total
		value does not exceed 20 % of the
		ex-works price of the product
	-- Animal blood prepared	Manufacture from materials of any
	for therapeutic or	heading, including other materials
	prophylactic uses	of heading 3002. However, materials
		of the same description as the product
		may be used, provided that their
		total value does not exceed 20 % of
		the ex-works price of the product
	-- Blood fractions other	Manufacture from materials of
	than antisera, haemoglobin,	any heading, including other
	blood globulins and	materials of heading 3002. However,
	serum globulins	materials of the same description as
		the product may be used, provided
		that their total value does not exceed
		20 % of the ex-works price of the product
	-- Haemoglobin, blood	Manufacture from materials of any
	globulins and serum	heading, including other materials
	globulins	of heading 3002. However, materials
		of the same description as the product
		may be used, provided that their total
		value does not exceed 20 % of the
		ex-works price of the product
	-- Other	Manufacture from materials of any
		heading, including other materials
		of heading 3002. However, materials
		of the same description as the product
		may be used, provided that their total
		value does not exceed 20 % of the
		ex-works price of the product
3003	Medicaments (excluding
and 3004	goods of heading 3002,
	3005 or 3006):
	- Obtained from amikacin	Manufacture from materials of any
	of heading 2941	heading, except that of the product.
		However, materials of headings 3003
		and 3004 may be used, provided that
		their total value does not exceed 20 %
		of the ex-works price of the product
	- Other	Manufacture:
		- from materials of any heading, except
		that of the product. However, materials
		of headings 3003 and 3004 may be
		used, provided that their total value
		does not exceed 20 % of the ex-works
		price of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
ex 3006	Waste pharmaceuticals	The origin of the product in its
	specified in note 4(k)	original classification shall be retained
	to this Chapter
ex	Fertilizers; except for:	Manufacture from materials of any
Chapter 31		heading, except that of the product.
		However, materials of the same
		heading as the product may be
		used, provided that their total value
		does not exceed 20 % of the
		ex-works price of the product
ex 3105	Mineral or chemical	Manufacture:
	fertilizers containing	- from materials of any heading,
	two or three of the	except that of the product.
	fertilizing elements	However, materials of the same
	nitrogen, phosphorous	heading as the product may be
	and potassium; other	used, provided that their total
	fertilizers; goods of this	value does not exceed 20 %
	chapter, in tablets or	of the ex-works price of the
	similar forms or in	product, and
	packages of a gross	- in which the value of all the
	weight not exceeding	materials used does not exceed 50 %
	10 kg, except for:	of the ex-works price of the product
	- sodium nitrate
	- calcium cyanamide
	- potassium sulphate
	- magnesium potassium
	sulphate
ex	Tanning or dyeing	Manufacture from materials of
Chapter 32	extracts; tannins and	any heading, except that of the
	their derivatives; dyes,	product. However, materials of the
	pigments and other	same heading as the product may
	colouring matter; paints	be used, provided that their total
	and varnishes; putty	value does not exceed 20 % of
	and other mastics;	the ex-works price of the product
	inks; except for:
ex 3201	Tannins and their salts,	Manufacture from tanning
	ethers, esters and other	extracts of vegetable origin
	derivatives


3205	Colour lakes;	Manufacture from materials
	preparations as specified	of any heading, except headings
	in note 3 to this chapter	3203, 3204 and 3205. However,
	based on colour lakes (3)	materials of heading 3205 may
		be used, provided that their total
		value does not exceed 20 %
		of the ex-works price of the product
ex	Essential oils and	Manufacture from materials of
Chapter 33	resinoids; perfumery,	any heading, except that of the
	cosmetic or toilet	product. However, materials
	preparations;	of the same heading as the
	except for:	product may be used, provided
		that their total value does not
		exceed 20 % of the ex-works
		price of the product
3301	Essential oils	Manufacture from materials
	(terpeneless or not),	of any heading, including
	including concretes and	materials of a different "group" (4)
	absolutes; resinoids;	in this heading. However,
	extracted oleoresins;	materials of the same group
	concentrates of essential	as the product may be used,
	oils in fats, in fixed oils,	provided that their total value
	in waxes or the like,	does not exceed 20 % of the
	obtained by enfleurage	ex-works price of the product
	or maceration; terpenic
	by-products of the
	deterpenation of essential
	oils; aqueous distillates
	and aqueous solutions
	of essential oils
ex	Soap, organic surface-	Manufacture from materials
Chapter 34	active agents, washing	of any heading, except that
	preparations, lubricating	of the product. However, materials
	preparations, artificial	of the same heading as the
	waxes, prepared waxes,	product may be used, provided
	polishing or scouring	that their total value does not
	preparations, candles	exceed 20 % of the ex-works price
	and similar articles,	of the product
	modelling pastes,
	"dental waxes" and dental
	preparations with a basis
	of plaster; except for:
ex 3403	Lubricating preparations	Operations of refining and/or
	containing less than	one or more specific
	70 % by weight of	process(es) (1)
	petroleum oils or oils	or
	obtained from	Other operations in which all the
	bituminous minerals	materials used are classified
		within a heading other than
		that of the product. However,
		materials of the same heading
		as the product may be used,
		provided that their total value does
		not exceed 50 % of the ex-works
		price of the product
3404	Artificial waxes and
	prepared waxes:
	- With a basis of paraffin,	Manufacture from materials of
	petroleum waxes, waxes	any heading, except that of
	obtained from bituminous	the product. However, materials
	minerals, slack wax	of the same heading as the product
	or scale wax	may be used, provided that their
		total value does not exceed 50 %
		of the ex-works price of the product
	- Other	Manufacture from materials
		of any heading, except:
		- hydrogenated oils having the character
		- fatty acids not chemically defined
		or industrial fatty alcohols having
		the character of waxes of
		heading 3823, and
		- materials of heading 3404
		However, these materials may be
		used, provided that their total value
		does not exceed 20 % of the
		ex-works price of the product
ex	Albuminoidal	Manufacture from materials of any
Chapter 35	substances; modified	heading, except that of the product.
	starches; glues;	However, materials of the same
	enzymes; except for:	heading as the product may be
		used, provided that their total value
		does not exceed 20 % of the
		ex-works price of the product
3505	Dextrins and other	Manufacture from materials of
	modified starches (for	any heading, including other
	example, pregelatinised	materials of heading 3505
	or esterified starches);
	glues based on starches,
	or on dextrins or other
	modified starches:
	- Starch ethers and esters
	- Other	Manufacture from materials
		of any heading, except those
		of heading 1108


ex 3507	Prepared enzymes not	Manufacture in which the value
	elsewhere specified	of all the materials used does
	or included	not exceed 50 % of the
		ex-works price of the product
Chapter 36	Explosives; pyrotechnic	Manufacture from materials of
	products; matches;	any heading, except that of the
	pyrophoric alloys; certain	product. However, materials of
	combustible preparations	the same heading as the
		product may be used, provided
		that their total value does not
		exceed 20 % of the ex-works
		price of the product
ex	Photographic or	Manufacture from materials
Chapter 37	cinematographic	of any heading, except that of
	goods; except for:	the product. However, materials
		of the same heading as the
		product may be used, provided
		that their total value does not
		exceed 20 % of the ex-works
		price of the product
3701	Photographic plates
	and film in the flat,
	sensitised, unexposed,
	of any material other
	than paper, paperboard
	or textiles; instant print
	film in the flat, sensitised,
	unexposed, whether
	or not in packs:
	- Instant print film for	Manufacture from materials
	colour photography,	of any heading, except those
	in packs	of headings 3701 and 3702.
		However, materials of heading
		3702 may be used, provided
		that their total value does not
		exceed 30 % of the ex-works
		price of the product
	- Other	Manufacture from materials of
		any heading, except those of
		headings 3701 and 3702.
		However, materials of headings
		3701 and 3702 may be used,
		provided that their total value
		does not exceed 20 % of the
		ex-works price of the product
3702	Photographic film in	Manufacture from materials
	rolls, sensitised,	of any heading, except those
	unexposed, of any	of headings 3701 and 3702
	material other than paper,
	paperboard or textiles;
	instant print film in rolls,
	sensitised, unexposed
3704	Photographic plates,	Manufacture from materials
	film paper, paperboard	of any heading, except those
	and textiles, exposed	of headings 3701 to 3704
	but not developed

ex	Miscellaneous chemical	Manufacture from materials of
Chapter 38	products; except for:	any heading, except that of the
		product. However, materials of the
		same heading as the product may
		be used, provided that their total
		value does not exceed 20 %
		of the ex-works price of the product
ex 3801	- Colloidal graphite in	Manufacture in which the value
	suspension in oil and	of all the materials used does not
	semi-colloidal graphite;	exceed 50 % of the ex-works
	carbonaceous pastes	price of the product
	for electrodes
	- Graphite in paste form,	Manufacture in which the value
	being a mixture of more	of all the materials of heading
	than 30 % by weight of	3403 used does not exceed 20 %
	graphite with mineral oils	of the ex-works price of the product

ex 3803	Refined tall oil	Refining of crude tall oil




ex 3805	Spirits of sulphate
	turpentine, purified	Purification by distillation or
		refining of raw spirits of
		sulphate turpentine


ex 3806	Ester gums	Manufacture from resin acids




ex 3807	Wood pitch	Distillation of wood tar
	(wood tar pitch)



3808	Insecticides, rodenticides,	Manufacture in which the value
	fungicides, herbicides,	of all the materials used does
	anti-sprouting products	not exceed 50 % of the
	and plant-growth regulators,	ex-works price of the products
	disinfectants and similar
	products, put up in forms
	or packings for retail sale
	or as preparations or articles
	(for example, sulphur-treated
	bands, wicks and candles,
	and fly-papers)
3809	Finishing agents, dye	Manufacture in which the value
	carriers to accelerate the	of all the materials used does
	dyeing or fixing of dyestuffs	not exceed 50 % of the
	and other products and	ex-works price of the products
	preparations (for example,
	dressings and mordants),
	of a kind used in the
	textile, paper, leather or
	like industries, not
	elsewhere specified
	or included
3810	Pickling preparations	Manufacture in which the value
	for metal surfaces; fluxes	of all the materials used does
	and other auxiliary	not exceed 50 % of the
	preparations for soldering,	ex-works price of the products
	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
3811	Anti-knock preparations,
	oxidation inhibitors,
	gum inhibitors, viscosity
	improvers, anti-corrosive
	preparations and other
	prepared additives, for
	mineral oils (including
	gasoline) or for other
	liquids used for the same
	purposes as mineral oils:
	- Prepared additives for	Manufacture in which the value
	lubricating oil, containing	of all the materials of heading
	petroleum oils or oils	3811 used does not exceed 50 %
	obtained from	of the ex-works price of the product
	bituminous minerals
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works price
		of the product
3812	Prepared rubber	Manufacture in which the value
	accelerators; compound	of all the materials used does
	plasticisers for rubber	not exceed 50 % of the ex-works
	or plastics, not elsewhere	price of the product
	specified or included;
	anti-oxidizing preparations
	and other compound
	stabilizers for rubber
	or plastics
3813	Preparations and charges	Manufacture in which the value of
	for fire-extinguishers;	all the materials used does not
	charged fire-extinguishing	exceed 50 % of the ex-works
	grenades	price of the product
3814	Organic composite	Manufacture in which the value
	solvents and thinners,	of all the materials used does not
	not elsewhere specified	exceed 50 % of the ex-works
	or included; prepared	price of the product
	paint or varnish removers
3818	Chemical elements	Manufacture in which the value
	doped for use in	of all the materials used does
	electronics, in the form	not exceed 50 % of the
	of discs, wafers or similar	ex-works price of the product
	forms; chemical
	compounds doped for
	use in electronics
3819	Hydraulic brake fluids	Manufacture in which the value
	and other prepared	of all the materials used does
	liquids for hydraulic	not exceed 50 % of the
	transmission, not	ex-works price of the product
	containing or containing
	less than 70 % by weight
	of petroleum oils or oils
	obtained from
	bituminous minerals
3820	Anti-freezing preparations	Manufacture in which the value
	and prepared	of all the materials used does not
	de-icing fluids	exceed 50 % of the ex-works
		price of the product
3822	Diagnostic or laboratory	Manufacture in which the value
	reagents on a backing,	of all the materials used does
	prepared diagnostic or	not exceed 50 % of the ex-works
	laboratory reagents	price of the product
	whether or not on a
	backing, other than those
	of heading 3002 or 3006;
	certified reference materials
3823	Industrial monocarboxylic
	fatty acids; acid oils from
	refining; industrial
	fatty alcohols:
	- Industrial monocarboxylic	Manufacture from materials of
	fatty acids, acid oils	any heading, except that
	from refining	of the product
	- Industrial fatty alcohols	Manufacture from materials
		of any heading, including
		other materials of heading 3823
3824	Prepared binders for
	foundry moulds or cores;
	chemical products and
	preparations of the
	chemical or allied
	industries (including
	those consisting of
	mixtures of natural
	products), not elsewhere
	specified or included:
	- The following of	Manufacture from materials of any
	this heading:	heading, except that of the product.
	-- Prepared binders for	However, materials of the same
	foundry moulds or cores	heading as the product may be
	based on natural	used, provided that their total value
	resinous products	does not exceed 20 % of the
	-- Naphthenic acids,	ex-works price of the product
	their water-insoluble
	salts and their esters
	-- Sorbitol other than
	that of heading 2905
	-- Petroleum sulphonates,
	excluding petroleum
	sulphonates of alkali
	metals, of ammonium or
	of ethanolamines;
	thiophenated sulphonic
	acids of oils obtained
	from bituminous
	minerals, and their salts
	-- Ion exchangers
	-- Getters for vacuum
	tubes
	-- Alkaline iron oxide for
	the purification of gas
	-- Ammoniacal gas liquors
	and spent oxide produced
	in coal gas purification
	-- Sulphonaphthenic acids,
	their water-insoluble
	salts and their esters
	-- Fusel oil and Dippel's oil
	-- Mixtures of salts
	having different anions
	-- Copying pastes with a
	basis of gelatin, whether
	or not on a paper
	or textile backing
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works price
		of the product
3901	Plastics in primary
to 3915	forms, waste, parings
	and scrap, of plastic;
	except for headings
	ex 3907 and 3912 for
	which the rules are
	set out below:
	- Addition	Manufacture in which:
	homopolymerisation	- the value of all the materials
	products in which a	used does not exceed 50 % of the
	single monomer	ex-works price of the product, and
	contributes more than	- within the above limit, the value
	99 % by weight to	of all the materials of Chapter 39
	the total polymer content	used does not exceed 20 % of the
		ex-works price of the product (5)
	- Other	Manufacture in which the value
		of all the materials of Chapter 39
		used does not exceed 20 % of the
		ex-works price of the product (5)

ex 3907	- Copolymer, made from	Manufacture from materials of
	polycarbonate and	any heading, except that of the
	acrylonitrile-butadiene-	product. However, materials of the
	styrene copolymer (ABS)	same heading as the product may
		be used, provided that their total
		value does not exceed 50 % of
		the ex-works price of the product (5)
	- Polyester	Manufacture in which the value
		of all the materials of Chapter 39
		used does not exceed 20 % of the
		ex-works price of the product
		and/or manufacture from polycarbonate
		of tetrabromo-(bisphenol A)
3912	Cellulose and its	Manufacture in which the value
	chemical derivatives,	of all the materials of the same
	not elsewhere specified	heading as the product used does
	or included, in	not exceed 20 % of the ex-works
	primary forms	price of the product
3916	Semi-manufactures
to 3921	and articles of plastics;
	except for headings ex 3916,
	ex 3917, ex 3920 and
	ex 3921, for which the
	rules are set out below:
	- Flat products, further	Manufacture in which the value
	worked than only	of all the materials of Chapter 39
	surface-worked or cut into	used does not exceed 50 % of
	forms other than rectangular	the ex-works price of the product
	(including square);
	other products, further
	worked than only
	surface-worked
	- Other:
	-- Addition	Manufacture in which:
	homopolymerisation	- the value of all the materials
	products in which a	used does not exceed 50 %
	single monomer	of the ex-works price of the
	contributes more than	product, and
	99 % by weight to the	- within the above limit, the value
	total polymer content	of all the materials of Chapter 39
		used does not exceed 20 % of
		the ex-works price of the product (5)
	-- Other	Manufacture in which the value
		of all the materials of Chapter 39
		used does not exceed 20 % of the
		ex-works price of the product (5)

ex 3916	Profile shapes	Manufacture in which:
and ex 3917	and tubes	- the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of the same
		heading as the product used does
		not exceed 20 % of the
		ex-works price of the product
ex 3920	- Ionomer sheet or film	Manufacture from a thermoplastic
		partial salt which is a copolymer
		of ethylene and metacrylic acid
		partly neutralised with metal
		ions, mainly zinc and sodium
	- Sheets of regenerated	Manufacture in which the value
	cellulose, polyamides	of all the materials of the same
	or polyethylene	heading as the product used does
		not exceed 20 % of the
		ex-works price of the product
ex 3921	Foils of plastic, metallised	Manufacture from highly-
		transparent polyester-foils with a
		thickness of less than 23 micron (6)


3922	Articles of plastics	Manufacture in which the value
to 3926		of all the materials
		used does not exceed
		50 % of the ex-works
		price of the product
ex	Rubber and articles	Manufacture from materials of
Chapter 40	thereof; except for:	any heading, except that
		of the product
ex 4001	Laminated slabs of	Lamination of sheets
	crepe rubber for shoes	of natural rubber
4005	Compounded rubber,	Manufacture in which the value
	unvulcanised, in primary	of all the materials used, except
	forms or in plates,	natural rubber, does not exceed
	sheets or strip	50 % of the ex-works price
		of the product
4012	Retreaded or used
	pneumatic tyres of rubber;
	solid or cushion tyres,
	tyre treads and tyre
	flaps, of rubber:
	- Retreaded pneumatic,	Retreading of used tyres
	solid or cushion tyres,
	of rubber
	- Other	Manufacture from materials of
		any heading, except those of
		headings 4011 and 4012
ex 4017	Articles of hard rubber	Manufacture from hard rubber
ex	Raw hides and skins	Manufacture from materials of
Chapter 41	(other than furskins)	any heading, except that
	and leather; except for:	of the product
ex 4102	Raw skins of sheep or	Removal of wool fromsheep or
	lambs, without wool on	lamb skins, with wool on
4104	Tanned or crust hides	Retanning of pre-tanned leather
to 4106	and skins, without wool	or
	or hair on, whether or	Manufacture from materials of
	not split, but not	any heading, except that
	further prepared	of the product
4107,	Leather further prepared	Manufacture from materials of
4112	after tanning or crusting,	any heading, except headings
and 4113	including parchment-	4104 to 4113
	dressed leather, without
	wool or hair on, whether
	or not split, other than
	leather of heading 4114
ex 4114	Patent leather and patent	Manufacture from materials of
	laminated leather;	headings 4104 to 4106, provided
	metallised leather	that their total value does not
		exceed 50 % of the ex-works
		price of the product
Chapter 42	Articles of leather;	Manufacture from materials of any
	saddlery and harness;	heading, except that of the product
	travel goods, handbags
	and similar containers;
	articles of animal gut
	(other than silk worm gut)
ex	Furskins and artificial	Manufacture from materials of any
Chapter 43	fur; manufactures thereof;	heading, except that of the product
	except for:
ex 4302	Tanned or dressed
	furskins, assembled:
	- Plates, crosses and	Bleaching or dyeing, in addition
	similar forms	to cutting and assembly of
		non-assembled tanned or dressed furskins
	- Other	Manufacture from non-assembled,
		tanned or dressed furskins
4303	Articles of apparel,	Manufacture from non-assembled
	clothing accessories and	tanned or dressed furskins
	other articles of furskin	of heading 4302
ex	Wood and articles of	Manufacture from materials of
Chapter 44	wood; wood charcoal;	any heading, except that of the product
	except for:
ex 4403	Wood roughly squared	Manufacture from wood in the rough,
		whether or not stripped of its bark
		or merely roughed down
ex 4407	Wood sawn or chipped	Planing, sanding or end-jointing
	lengthwise, sliced or peeled,
	of a thickness exceeding
	6 mm, planed, sanded
	or end-jointed
ex 4408	Sheets for veneering	Splicing, planing, sanding
	(including those obtained	or end-jointing
	by slicing laminated wood)
	and 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 end-jointed
ex 4409	Wood continuously
	shaped along any of its
	edges, ends or faces,
	whether or not planed,
	sanded or end-jointed:
	- Sanded or end-jointed	Sanding or end-jointing
	- Beadings and mouldings	Beading or moulding
ex 4410 to	Beadings and mouldings,	Beading or moulding
ex 4413	including moulded
	skirting and other
	moulded boards
ex 4415	Packing cases, boxes,	Manufacture from boards
	crates, drums and	not cut to size
	similar packings, of wood
ex 4416	Casks, barrels, vats,	Manufacture from riven staves,
	tubs and other coopers'	not further worked than sawn
	products and parts	on the two principal surfaces
	thereof, of wood
ex 4418	- Builders' joinery and	Manufacture from materials
	carpentry of wood	of any heading, except that
		of the product. However, cellular
		wood panels, shingles and shakes
		may be used
	- Beadings and mouldings	Beading or moulding
ex 4421	Match splints; wooden	Manufacture from wood of any
	pegs or pins for footwear	heading, except drawn wood
		of heading 4409
ex	Cork and articles of cork;	Manufacture from materials of any
Chapter 45	except for:	heading, except that of the product
4503	Articles of natural cork	Manufacture from cork of heading 4501
Chapter 46	Manufactures of straw, of	Manufacture from materials of any
	esparto or of other	heading, except that of the product
	plaiting materials;
	basketware and wickerwork
Chapter 47	Pulp of wood or of other	Manufacture from materials of any
	fibrous cellulosic material;	heading, except that of the product
	recovered (waste and scrap)
	paper or paperboard
ex	Paper and paperboard;	Manufacture from materials of any
Chapter 48	articles of paper pulp, of	heading, except that of the product
	paper or of paperboard;
	except for:
ex 4811	Paper and paperboard,	Manufacture from paper-making
	ruled, lined or squared only	materials of Chapter 47
4816	Carbon paper, self-copy	Manufacture from paper-making
	paper and other copying	materials of Chapter 47
	or transfer papers (other
	than those of heading
	4809), duplicator stencils
	and offset plates, of paper,
	whether or not put up in boxes
4817	Envelopes, letter cards,	Manufacture:
	plain postcards and
	correspondence cards, of	- from materials of any heading,
	paper or paperboard;	except that of the product, and
	boxes, pouches, wallets
	and writing compendiums,	- in which the value of all the
	of paper or paperboard,	materials used does not exceed 50 %
	containing an assortment	of the ex-works price of the product
	of paper stationery
ex 4818	Toilet paper	Manufacture from paper-making
		materials of Chapter 47
ex 4819	Cartons, boxes, cases,	Manufacture:
	bags and other packing
	containers, of paper,	- from materials of any heading,
	paperboard, cellulose	except that of the product, and
	wadding or webs of	- in which the value of all the materials
	cellulose fibres	used does not exceed 50 % of the
		ex-works price of the product
ex 4820	Letter pads	Manufacture in which the value of all
		the materials used does not exceed
		50 % of the ex-works price of the product
ex 4823	Other paper, paperboard,	Manufacture from paper-making
	cellulose wadding and	materials of Chapter 47
	webs of cellulose fibres,
	cut to size or shape
ex	Printed books, newspapers,	Manufacture from materials of any
Chapter 49	pictures and other	heading, except that of the product
	products of the printing
	industry; manuscripts,
	typescripts and plans;
	except for:
4909	Printed or illustrated	Manufacture from materials of any
	postcards; printed cards	heading, except those of headings
	bearing personal greetings,	4909 and 4911
	messages or announcements,
	whether or not illustrated,
	with or without envelopes
	or trimmings
4910	Calendars of any kind, printed,
	including calendar blocks:
	- Calendars of the	Manufacture:
	"perpetual" type or with	- from materials of any heading,
	replaceable blocks	except that of the product, and
	mounted on bases other	- in which the value of all the materials
	than paper or paperboard	used does not exceed 50 % of the
		ex-works price of the product
	- Other	Manufacture from materials of any
		heading, except those of headings
		4909 and 4911
ex	Silk; except for:	Manufacture from materials of any
Chapter 50		heading, except that of the product
ex 5003	Silk waste (including	Carding or combing of silk waste
	cocoons unsuitable for
	reeling, yarn waste and
	garnetted stock), carded
	or combed
5004 to	Silk yarn and yarn spun	Manufacture from (7):
ex 5006	from silk waste	- raw silk or silk waste, carded or combed
		or otherwise prepared for spinning,
		- other natural fibres, not carded or
		combed or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5007	Woven fabrics of silk or
	of silk waste:
	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
ex	Wool, fine or coarse animal	Manufacture from materials of any
Chapter 51	hair; horsehair yarn and	heading, except that of the product
	woven fabric; except for:
5106 to	Yarn of wool, of fine or	Manufacture from (7):
5110	coarse animal hair or of	- raw silk or silk waste, carded or combed
	horsehair	or otherwise prepared for spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5111 to	Woven fabrics of wool, of
5113	fine or coarse animal hair
	or of horsehair:
	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7)
		- coir yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5% of the ex-works price of the product
ex	Cotton; except for:	Manufacture from materials of any
Chapter 52		heading, except that of the product
5204 to	Yarn and thread of cotton	Manufacture from (7):
5207		- raw silk or silk waste, carded or combed
		or otherwise prepared for spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5208 to	Woven fabrics of cotton:
5212	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
ex	Other vegetable textile	Manufacture from materials of any
Chapter 53	fibres; paper yarn and	heading, except that of the product
	woven fabrics of paper
	yarn; except for:
5306 to	Yarn of other vegetable	Manufacture from (7):
5308	textile fibres; paper yarn	- raw silk or silk waste, carded or combed
		or otherwise prepared for spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5309 to	Woven fabrics of other
5311	vegetable textile fibres;
	woven fabrics of paper yarn:
	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7):
		- coir yarn,
		- jute yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5401 to	Yarn, monofilament and	Manufacture from (7):
5406	thread of man-made	- raw silk or silk waste, carded or combed
	filaments	or otherwise prepared for spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5407 and	Woven fabrics of
5408	man-made filament yarn:
	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5501 to	Man-made staple fibres	Manufacture from chemical materials
5507		or textile pulp
5508 to	Yarn and sewing thread	Manufacture from (7):
5511	of man-made staple fibres	- raw silk or silk waste, carded or combed
		or otherwise prepared for spinning,
		- natural fibres, not carded or combed or
		otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5512 to	Woven fabrics of
5516	man-made staple fibres:
	- Incorporating rubber thread	Manufacture from single yarn (7)
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
ex	Wadding, felt and	Manufacture from (7):
Chapter 56	non-wovens; special yarns;	- coir yarn,
	twine, cordage, ropes and	- natural fibres,
	cables and articles	- chemical materials or textile pulp, or
	thereof; except for:	- paper-making materials
5602	Felt, whether or not
	impregnated, coated,
	covered or laminated:
	- Needleloom felt	Manufacture from (7):
		- natural fibres, or
		- chemical materials or textile pulp
		However:
		- polypropylene filament of heading 5402,
		- polypropylene fibres of heading
		5503 or 5506, or
		- polypropylene filament tow of heading 5501,
		of which the denomination in all cases
		of a single filament or fibre is less than
		9 decitex, may be used, provided that
		their total value does not exceed 40 %
		of the ex-works price of the product
	- Other	Manufacture from (7):
		- natural fibres,
		- man-made staple fibres made from casein, or
		- chemical materials or textile pulp
5604	Rubber thread and cord,
	textile covered; textile yarn,
	and strip and the like of
	heading 5404 or 5405,
	impregnated, coated,
	covered or sheathed with
	rubber or plastics:
	- Rubber thread and	Manufacture from rubber thread or
	cord, textile covered	cord, not textile covered
	- Other	Manufacture from (7):
		- natural fibres, not carded or combed
		or otherwise processed for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5605	Metallised yarn, whether	Manufacture from (7):
	or not gimped, being	- natural fibres,
	textile yarn, or strip or the	- man-made staple fibres, not carded or
	like of heading 5404 or	combed or otherwise processed for spinning,
	5405, combined with	- chemical materials or textile pulp, or
	metal in the form of thread,	- paper-making materials
	strip or powder or covered
	with metal
5606	Gimped yarn, and strip	Manufacture from (7):
	and the like of heading	- natural fibres,
	5404 or 5405, gimped	- man-made staple fibres, not carded or
	(other than those of	combed or otherwise processed for spinning,
	heading 5605 and	- chemical materials or textile pulp, or
	gimped horsehair yarn);	- paper-making materials
	chenille yarn (including
	flock chenille yarn); loop
	wale-yarn
Chapter 57	Carpets and other textile
	floor coverings:
	- Of needleloom felt	Manufacture from (7):
		- natural fibres, or
		- chemical materials or textile pulp
		However:
		- polypropylene filament of heading 5402,
		- polypropylene fibres of heading
		5503 or 5506, or
		- polypropylene filament tow of
		heading 5501,
		of which the denomination in all cases
		of a single filament or fibre is less than
		9 decitex, may be used, provided that
		their total value does not exceed 40 %
		of the ex-works price of the product
		Jute fabric may be used as a backing
	- Of other felt	Manufacture from (7):
		- natural fibres, not carded or combed
		or otherwise processed for spinning, or
		- chemical materials or textile pulp
	- Other	Manufacture from (7):
		- coir yarn or jute yarn,
		- synthetic or artificial filament yarn,
		- natural fibres, or
		- man-made staple fibres, not carded or
		combed or otherwise processed for spinning
		Jute fabric may be used as a backing
ex	Special woven fabrics;
Chapter 58	tufted textile fabrics; lace;
	tapestries; trimmings;
	embroidery; except for:
	- Combined with rubber	Manufacture from single yarn (7)
	thread
	- Other	Manufacture from (7):
		- natural fibres,
		- man-made staple fibres, 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5805	Hand-woven tapestries of	Manufacture from materials of any
	the types Gobelins,	heading, except that of the product
	Flanders, Aubusson,
	Beauvais and the like, and
	needle-worked tapestries
	(for example, petit point,
	cross stitch), whether or
	not made up
5810	Embroidery in the piece,	Manufacture:
	in strips or in motifs	- from materials of any heading,
		except that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
5901	Textile fabrics coated	Manufacture from yarn
	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
5902	Tyre cord fabric of high
	tenacity yarn of nylon or
	other polyamides, polyesters
	or viscose rayon:
	- Containing not more	Manufacture from yarn
	than 90 % by weight of
	textile materials
	- Other	Manufacture from chemical materials
		or textile pulp
5903	Textile fabrics impregnated,	Manufacture from yarn
	coated, covered or	or
	laminated with plastics,	Printing accompanied by at least two
	other than those of	preparatory or finishing operations (such
	heading 5902	as scouring, bleaching, mercerising, heat
		setting, rasing, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5904	Linoleum, whether or	Manufacture from yarn (7)
	note cut to shape; floor
	coverings consisting of a
	coating or covering applied
	on a textile backing,
	whether or not cut to shape
5905	Textile wall coverings:
	- Impregnated, coated,	Manufacture from yarn
	covered or laminated
	with rubber, plastics or
	other materials
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- man-made staple fibres, 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, mercerising, heat
		setting, raising, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5906	Rubberised textile fabrics,
	other than those of
	heading 5902:
	- Knitted or crocheted	Manufacture from (7):
	fabrics	- natural fibres,
		- man-made staple fibres, not carded or
		combed or otherwise processed for spinning, or
		- chemical materials or textile pulp
	- Other fabrics made of	Manufacture from chemical materials
	synthetic filament yarn,
	containing more than 90 %
	by weight of textile materials
	- Other	Manufacture from yarn
5907	Textile fabrics otherwise	Manufacture from yarn
	impregnated, coated or	or
	covered; painted canvas	Printing accompanied by at least two
	being theatrical scenery,	preparatory or finishing operations (such
	studio back-cloths or	as scouring, bleaching, mercerising, heat
	the like	setting, rasing, calendering, shrink
		resistance processing, permanent finishing,
		decatising, impregnating, mending and
		burling), provided that the value of the
		unprinted fabric used does not exceed
		47.5 % of the ex-works price of the product
5908	Textile wicks, woven,
	plaited or knitted, for lamps,
	stoves, lighters, candles or
	the like; incandescent gas
	mantles and tubular knitted
	gas mantle fabric therefor,
	whether or not impregnated:
	- Incandescent gas	Manufacture from tubular knitted
	mantles, impregnated	gas-mantle fabric
	- Other	Manufacture from materials of any
		heading, except that of the product
5909 to	Textile articles of a kind
5911	suitable for industrial use:
	- Polishing discs or rings	Manufacture from yarn or waste
	other than of felt of	fabrics or rags of heading 6310
	heading 5911
	- Woven fabrics, of a kind	Manufacture from (7):
	commonly used in	- coir yarn,
	papermaking or other	- the following materials:
	technical uses, felted or	-- yarn of polytetrafluoroethylene (8),
	not, whether or not	-- yarn, multiple, of polyamide,
	impregnated or coated,	coated impregnated or covered
	tubular or endless with	with a phenolic resin,
	single or multiple warp	-- yarn of synthetic textile fibres of
	and/or weft, or flat	aromatic polyamides, obtained by
	woven with multiple	polycondensation of m-phenylenediamine
	warp and/or weft of	and isophthalic acid,
	heading 5911	-- monofil of polytetrafluoroethylene (8),
		-- yarn of synthetic textile fibres of
		poly(p-phenylene terephthalamide),
		-- glass fibre yarn, coated with phenol
		resin and gimped with acrylic yarn (8),
		-- copolyester monofilaments of a polyester
		and a resin of terephthalic acid and
		1,4-cyclohexanediethanol and isophthalic acid,
		-- natural fibres,
		-- man-made staple fibres not carded or
		combed or otherwise processed for spinning, or
		-- chemical materials or textile pulp
	- Other	Manufacture from (7):
		- coir yarn,
		- natural fibres,
		- man-made staple fibres, not carded or
		combed or otherwise processed for spinning, or
		- chemical materials or textile pulp
Chapter 60	Knitted or crocheted	Manufacture from (7):
	fabrics	- natural fibres,
		- man-made staple fibres, not carded or
		combed or otherwise processed for spinning, or
		- chemical materials or textile pulp
Chapter 61	Articles of apparel and
	clothing accessories,
	knitted or crocheted:
	- Obtained by sewing	Manufacture from yarn (7) (9)
	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 (7):
		- natural fibres,
		- man-made staple fibres, not carded or
		combed or otherwise processed for spinning, or
		- chemical materials or textile pulp
ex	Articles of apparel and	Manufacture from yarn (7) ( 9)
Chapter 62	clothing accessories, not
	knitted or crocheted;
	except for:
ex 6202,	Women's, girls' and	Manufacture from yarn (9)
ex 6204,	babies' clothing and	or
ex 6206,	clothing accessories for	Manufacture from unembroidered fabric,
ex 6209	babies, embroidered	provided that the value of the unembroidered
and ex 6211		fabric used does not exceed 40 % of the
		ex-works price of the product (9)
ex 6210	Fire-resistant equipment	Manufacture from yarn (9)
and	of fabric covered with foil	or
ex 6216	of aluminised polyester	Manufacture from uncoated fabric, provided
		that the value of the uncoated fabric used
		does not exceed 40 % of the ex-works
		price of the product (9)
6213 and	Handkerchiefs, shawls,
6214	scarves, mufflers, mantillas,
	veils and the like:
	- Embroidered	Manufacture from unbleached single yarn (7) (9)
		or
		Manufacture from unembroidered fabric,
		provided that the value of the unembroidered
		fabric used does not exceed 40 % of the
		ex-works price of the product (9)
	- Other	Manufacture from unbleached single yarn (7) (9)
		or
		Making up, followed by printing accompanied
		by at least two preparatory or finishing
		operations (such as scouring, bleaching,
		mercerising, heat setting, raising, calendering,
		shrink resistance processing, permanent
		finishing, decatising, impregnating, mending
		and burling), provided that the value of all the
		unprinted goods of headings 6213 and
		6214 used does not exceed 47.5 % of the
		ex-works price of the product
6217	Other made up clothing
	accessories; parts of
	garments or of clothing
	accessories, other than
	those of heading 6212:
	- Embroidered	Manufacture from yarn (9)
		or
		Manufacture from unembroidered fabric,
		provided that the value of the unembroidered
		fabric used does not exceed 40 % of the
		ex-works price of the product (9)
	- Fire-resistant equipment	Manufacture from yarn (9)
	of fabric covered with foil	or
	of aluminised polyester	Manufacture from uncoated fabric, provided
		that the value of the uncoated fabric used
		does not exceed 40 % of the ex-works
		price of the product (9)
	- Interlinings for collars	Manufacture:
	and cuffs, cut out	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product
	- Other	Manufacture from yarn (9)
ex	Other made-up textile	Manufacture from materials of any
Chapter 63	articles; sets; worn	heading, except that of the product
	clothing and worn textile
	articles; rags; except for:
6301 to	Blankets, travelling rugs,
6304	bed linen etc.; curtains etc.;
	other furnishing articles:
	- Of felt, of nonwovens	Manufacture from (7):
		- natural fibres, or
		- chemical materials or textile pulp
	- Other:
	-- Embroidered	Manufacture from unbleached single yarn (9) (10)
		or
		Manufacture from unembroidered fabric
		(other than knitted or crocheted), provided
		that the value of the unembroidered fabric
		used does not exceed 40 % of the
		ex-works price of the product
	--Other	Manufacture from unbleached single yarn (9) (10)
6305	Sacks and bags, of a	Manufacture from (7):
	kind used for the	- natural fibres,
	packing of goods	- man-made staple fibres, not carded or
		combed or otherwise processed for spinning, or
		- chemical materials or textile pulp
6306	Tarpaulins, awnings and
	sunblinds; tents; sails for
	boats, sailboards or
	landcraft; camping goods:
	- Of nonwovens	Manufacture from (7) (9):
		- natural fibres, or
		- chemical materials or textile pulp
	- Other	Manufacture from unbleached single yarn (7) (9)
6307	Other made-up articles,	Manufacture in which the value of all
	including dress patterns	the materials used does not exceed
		40 % of the ex-works price of the product
6308	Sets consisting of woven	Each item in the set must satisfy the rule
	fabric and yarn, whether	which would apply to it if it were not
	or not with accessories,	included in the set. However, non-originating
	for making up into rugs,	articles may be incorporated, provided
	tapestries, embroidered	that their total value does not exceed
	table cloths or serviettes,	15 % of the ex-works price of the set
	or similar textile articles,
	put up in packings for
	retail sale
ex	Footwear, gaiters and the	Manufacture from materials of any
Chapter 64	like; parts of such articles;	heading, except from assemblies of
	except for:	uppers affixed to inner soles or to
		other sole components of heading 6406
6406	Parts of footwear	Manufacture from materials of any
	(including uppers whether	heading, except that of the product
	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
ex	Headgear and parts	Manufacture from materials of any
Chapter 65	thereof; except for:	heading, except that of the product
6503	Felt hats and other felt	Manufacture from yarn or textile fibres (9)
	headgear, made from the
	hat bodies, hoods or
	plateaux of heading 6501,
	whether or not lined or
	trimmed
6505	Hats and other headgear,	Manufacture from yarn or textile fibres (9)
	knitted or crocheted, or
	made up from lace, felt or
	other textile fabric, in the
	piece (but not in strips),
	whether or not lined or
	trimmed; hair-nets of any
	material, whether or not
	lined or trimmed
ex	Umbrellas, sun umbrellas,	Manufacture from materials of any
Chapter 66	walking-sticks, seat-sticks,	heading, except that of the product
	whips, riding-crops, and
	parts thereof; except for:
6601	Umbrellas and sun	Manufacture in which the value of all
	umbrellas (including	the materials used does not exceed
	walking-stick umbrellas,	50 % of the ex-works price of the product
	garden umbrellas and
	similar umbrellas)
Chapter 67	Prepared feathers and	Manufacture from materials of any
	down and articles made	heading, except that of the product
	of feathers or of down;
	artificial flowers; articles
	of human hair
ex	Articles of stone, plaster,	Manufacture from materials of any
Chapter 68	cement, asbestos, mica	heading, except that of the product
	or similar materials;
	except for:
ex 6803	Articles of slate or of	Manufacture from worked slate
	agglomerated slate
ex 6812	Articles of asbestos;	Manufacture from materials of any heading
	articles of mixtures with a
	basis of asbestos or of
	mixtures with a basis of
	asbestos and magnesium
	carbonate
ex 6814	Articles of mica, including	Manufacture from worked mica
	agglomerated or	(including agglomerated or reconstituted
	reconstituted mica, on a	mica)
	support of paper, paper-
	board or other materials
Chapter 69	Ceramic products	Manufacture from materials of any
		heading, except that of the product
ex	Glass and glassware;	Manufacture from materials of any
Chapter 70	except for:	heading, except that of the product
ex 7003,	Glass with a	Manufacture from materials of
ex 7004	non-reflecting layer	heading 7001
and ex 7005
7006	Glass of heading 7003,
	7004 or 7005, bent,
	edge-worked, engraved,
	drilled, enamelled or
	otherwise worked, but
	not framed or fitted with
	other materials:
	- Glass-plate substrates,	Manufacture from non-coated
	coated with a dielectric	glass-plate substrate of heading 7006
	thin film, and of a
	semiconductor grade in
	accordance with SEMII-
	standards (11)
	- Other	Manufacture from materials of heading 7001
7007	Safety glass, consisting	Manufacture from materials of
	of toughened (tempered)	heading 7001
	or laminated glass
7008	Multiple-walled	Manufacture from materials of
	insulating units of glass	heading 7001
7009	Glass mirrors, whether or	Manufacture from materials of
	not framed, including	heading 7001
	rear-view mirrors
7010	Carboys, bottles, flasks,	Manufacture from materials of any
	jars, pots, phials,	heading, except that of the product
	ampoules and other	or
	containers, of glass, of a	Cutting of glassware, provided that the
	kind used for the	total value of the uncut glassware
	conveyance or packing	used does not exceed 50 % of the
	of goods; preserving jars	ex-works price of the product
	of glass; stoppers, lids
	and other closures, of glass
7013	Glassware of a kind	Manufacture from materials of any
	used for table, kitchen,	heading, except that of the product
	toilet, office, indoor	or
	decoration or similar	Cutting of glassware, provided that the
	purposes (other than that	total value of the uncut glassware used
	of heading 7010 or 7018)	does not exceed 50 % of the ex-works
		price of the product
		or
		Hand-decoration (except silk-screen
		printing) of hand-blown glassware, provided
		that the total value of the hand-blown
		glassware used does not exceed 50 %
		of the ex-works price of the product
ex 7019	Articles (other than yarn)	Manufacture from:
	of glass fibres	- uncoloured slivers, rovings, yarn or
		chopped strands, or
		- glass wool
ex	Natural or cultured pearls,	Manufacture from materials of any
Chapter 71	precious or semi-precious	heading, except that of the product
	stones, precious metals,
	metals clad with precious
	metal, and articles thereof;
	imitation jewellery; coin;
	except for:
ex 7101	Natural or cultured pearls,	Manufacture in which the value of all
	graded and temporarily	the materials used does not exceed 50 %
	strung for convenience of	of the ex-works price of the product
	transport
ex 7102,	Worked precious or	Manufacture from unworked
ex 7103	semi-precious stones	precious or semi-precious stones
and	(natural, synthetic or
ex 7104	reconstructed)
7106,	Precious metals:
7108 and	- Unwrought	Manufacture from materials of any
7110		heading, except those of headings
		7106, 7108 and 7110
		or
		Electrolytic, thermal or chemical
		separation of precious metals of
		heading 7106, 7108 or 7110
		or
		Alloying of precious metals of heading
		7106, 7108 or 7110 with each other
		or with base metals
	- Semi-manufactured or	Manufacture from unwrought
	in powder form	precious metals
ex 7107,	Metals clad with	Manufacture from metals clad with
ex 7109	precious metals,	precious metals, unwrought
and ex 7111	semi-manufactured
7116	Articles of natural or	Manufacture in which the value of all
	cultured pearls, precious	the materials used does not exceed
	or semi-precious stones	50 % of the ex-works price of the product
	(natural, synthetic or
	reconstructed)
7117	Imitation jewellery	Manufacture from materials of any
		heading, except that of the product
		or
		Manufacture from base metal parts, not
		plated or covered with precious metals,
		provided that the value of all the
		materials used does not exceed 50 %
		of the ex-works price of the product
ex	Iron and steel; except for:	Manufacture from materials of any
Chapter 72		heading, except that of the product
7207	Semi-finished products of	Manufacture from materials of heading
	iron or non-alloy steel	7201, 7202, 7203, 7204 or 7205
7208 to	Flat-rolled products, bars	Manufacture from ingots or other
7216	and rods, angles, shapes	primary forms of heading 7206
	and sections of iron or
	non-alloy steel
7217	Wire of iron or non-alloy	Manufacture from semi-finished
	steel	materials of heading 7207
ex 7218,	Semi-finished products,	Manufacture from ingots or other
7219 to	flat-rolled products, bars	primary forms of heading 7218
7222	and rods, angles, shapes
	and sections of stainless steel
7223	Wire of stainless steel	Manufacture from semi-finished
		materials of heading 7218
ex 7224,	Semi-finished products,	Manufacture from ingots or other primary
7225 to	flat-rolled products,	forms of heading 7206, 7218 or 7224
7228	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
7229	Wire of other alloy steel	Manufacture from semi-finished
		materials of heading 7224
ex	Articles of iron or steel;	Manufacture from materials of any
Chapter 73	except for:	heading, except that of the product
ex 7301	Sheet piling	Manufacture from materials of heading 7206
7302	Railway or tramway track	Manufacture from materials of
	construction material of	heading 7206
	iron or steel, the following:
	rails, check-rails and rack
	rails, switch blades, crossing
	frogs, point rods and other
	crossing pieces, sleepers
	(cross-ties), fish-plates,
	chairs, chair wedges, sole
	pates (base plates), rail
	clips, bedplates, ties and
	other material specialised
	for jointing or fixing rails
7304,	Tubes, pipes and hollow	Manufacture from materials of
7305 and	profiles, of iron (other	heading 7206, 7207, 7218 or 7224
7306	than cast iron) or steel
ex 7307	Tube or pipe fittings of	Turning, drilling, reaming, threading,
	stainless steel (ISO	deburring and sandblasting of forged
	No X5CrNiMo 1712),	blanks, provided that the total value of the
	consisting of several parts	forged blanks used does not exceed 35 %
		of the ex-works price of the product
7308	Structures (excluding	Manufacture from materials of any
	prefabricated buildings of	heading, except that of the product.
	heading 9406) and parts	However, welded angles, shapes and
	of structures (for example,	sections of heading 7301 may not be used
	bridges and bridge-sections,
	lock-gates, towers, lattice
	masts, roofs, roofing
	frameworks, doors and
	windows and their frames
	and thresholds for doors,
	shutters, balustrades,
	pillars and columns), of iron
	or steel; plates, rods, angles,
	shapes, sections, tubes and
	the like, prepared for use
	in structures, of iron or steel
ex 7315	Skid chain	Manufacture in which the value of all
		the materials of heading 7315 used
		does not exceed 50 % of the ex-works
		price of the product
ex	Copper and articles	Manufacture:
Chapter 74	thereof; except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
7401	Copper mattes; cement	Manufacture from materials of any
	copper (precipitated copper)	heading, except that of the product
7402	Unrefined copper; copper	Manufacture from materials of any
	anodes for electrolytic	heading, except that of the product
	refining
7403	Refined copper and copper
	alloys, unwrought:
	- Refined copper	Manufacture from materials of any
		heading, except that of the product
	- Copper alloys and	Manufacture from refined copper,
	refined copper containing	unwrought, or waste and scrap of copper
	other elements
7404	Copper waste and scrap	Manufacture from materials of any
		heading, except that of the product
7405	Master alloys of copper	Manufacture from materials of any
		heading, except that of the product
ex	Nickel and articles	Manufacture:
Chapter 75	thereof; except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
7501 to	Nickel mattes, nickel	Manufacture from materials of any
7503	oxide sinters and other	heading, except that of the product
	intermediate products of
	nickel metallurgy;
	unwrought nickel; nickel
	waste and scrap
ex	Aluminium and articles	Manufacture:
Chapter 76	thereof; except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
7601	Unwrought aluminium	Manufacture:
		- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
		or
		Manufacture by thermal or electrolytic
		treatment from unalloyed aluminium or
		waste and scrap of aluminium
7602	Aluminium waste or scrap	Manufacture from materials of any
		heading, except that of the product
ex 7616	Aluminium articles other	Manufacture:
	than gauze, cloth, grill,	- from materials of any heading, except
	netting, fencing,	that of the product. However, gauze, cloth,
	reinforcing fabric and	grill, netting, fencing, reinforcing fabric and
	similar materials	similar materials (including endless bands)
	(including endless bands)	of aluminium wire, or expanded metal of
	of aluminium wire, and	aluminium may be used; and
	expanded metal of	- in which the value of all the materials
	aluminium	used does not exceed 50 % of the
		ex-works price of the product
Chapter 77	Reserved for possible f
	uture use in the HS
ex	Lead and articles	Manufacture:
Chapter 78	thereof; except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
7801	Unwrought lead:
	- Refined lead	Manufacture from "bullion" or "work" lead
	- Other	Manufacture from materials of any
		heading, except that of the product.
		However, waste and scrap of heading
		7802 may not be used
7802	Lead waste and scrap	Manufacture from materials of any
		heading, except that of the product
ex	Zinc and articles	Manufacture:
Chapter 79	thereof; except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
7901	Unwrought zinc	Manufacture from materials of any
		heading, except that of the product.
		However, waste and scrap of heading
		7902 may not be used
7902	Zinc waste and scrap	Manufacture from materials of any
		heading, except that of the product
ex	Tin and articles thereof;	Manufacture:
Chapter 80	except for:	- from materials of any heading, except
		that of the product, and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
8001	Unwrought tin	Manufacture from materials of any
		heading, except that of the product.
		However, waste and scrap of heading
		8002 may not be used
8002 and	Tin waste and scrap;	Manufacture from materials of any
8007	other articles of tin	heading, except that of the product
Chapter 81	Other base metals;
	cermets; articles thereof:
	- Other base metals,	Manufacture in which the value of all
	wrought; articles thereof	the materials of the same heading as the
		product used does not exceed 50 %
		of the ex-works price of the product
	- Other	Manufacture from materials of any
		heading, except that of the product
ex	Tools, implements, cutlery,	Manufacture from materials of any
Chapter 82	spoons and forks, of base	heading, except that of the product
	metal; parts thereof of
	base metal; except for:
8206	Tools of two or more of	Manufacture from materials of any
	the headings 8202 to	heading, except those of headings
	8205, put up in sets for	8202 to 8205. However, tools of headings
	retail sale	8202 to 8205 may be incorporated into
		the set, provided that their total value
		does not exceed 15 % of the ex-works
		price of the set
8207	Interchangeable tools for	Manufacture:
	hand tools, whether or	- from materials of any heading,
	not power-operated, or for	except that of the product, and
	machine-tools (for example,	- in which the value of all the materials
	for pressing, stamping,	used does not exceed 40 % of the
	punching, tapping,	ex-works price of the product
	threading, drilling, boring,
	broaching, milling, turning,
	or screwdriving), including
	dies for drawing or
	extruding metal, and rock
	drilling or earth boring tools
8208	Knives and cutting blades,	Manufacture:
	for machines or for	- from materials of any heading,
	mechanical appliances	except that of the product, and
		- in which the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product
ex 8211	Knives with cutting	Manufacture from materials of any
	blades, serrated or not	heading, except that of the product.
	(including pruning knives),	However, knife blades and handles of
	other than knives of	base metal may be used
	heading 8208
8214	Other articles of cutlery	Manufacture from materials of any
	(for example, hair clippers,	heading, except that of the product.
	butchers' or kitchen	However, handles of base metal
	cleavers, choppers and	may be used
	mincing knives, paper
	knives); manicure or
	pedicure sets and
	instruments (including
	nail files)
8215	Spoons, forks, ladles,	Manufacture from materials of any
	skimmers, cake-servers,	heading, except that of the product.
	fish-knives, butter-knives,	However, handles of base metal
	sugar tongs and similar	may be used
	kitchen or tableware
ex	Miscellaneous articles of	Manufacture from materials of any
Chapter 83	base metal; except for:	heading, except that of the product
ex 8302	Other mountings, fittings	Manufacture from materials of any
	and similar articles	heading, except that of the product.
	suitable for buildings,	However, other materials of heading
	and automatic door	8302 may be used, provided that
	closers	their total value does not exceed 20 %
		of the ex-works price of the product
ex 8306	Statuettes and other	Manufacture from materials of any
	ornaments, of base metal	heading, except that of the product.
		However, other materials of heading
		8306 may be used, provided that their
		total value does not exceed 30 %
		of the ex-works price of the product
ex	Nuclear reactors, boilers,	Manufacture:
Chapter 84	machinery and mechanical	- from materials of any heading,
	appliances; parts thereof;	except that of the product, and
	except for:	- in which the value of all the
		materials used does not exceed 40 %
		of the ex-works price of the product
ex 8401	Nuclear fuel elements	Manufacture from materials of
		any heading, except that of the
		product (12)


8402	Steam or other vapour	Manufacture:
	generating boilers (other	- from materials of any heading,
	than central heating hot	except that of the product, and
	water boilers capable	- in which the value of all the
	also of producing low	materials used does not exceed 40 %
	pressure steam);	of the ex-works price of the product
	super-heated water boilers
8403 and	Central heating boilers	Manufacture from materials of any
ex 8404	other than those of	heading, except those of
	heading 8402 and	headings 8403 and 8404
	heating boilers
8406	Steam turbines and other	Manufacture in which the value of
	vapour turbines	all the materials used does not
		exceed 40 % of the ex-works price
		of the product
8407	Spark-ignition	Manufacture in which the value of
	reciprocating or rotary	all the materials used does not
	internal combustion	exceed 40 % of the ex-works price
	piston engines	of the product
8408	Compression-ignition	Manufacture in which the value of
	internal combustion	all the materials used does not
	piston engines (diesel or	exceed 40 % of the ex-works price
	semi-diesel engines)	of the product
8409	Parts suitable for use	Manufacture in which the value of
	solely or principally with	all the materials used does not
	the engines of heading	exceed 40 % of the ex-works price
	8407 or 8408	of the product
8411	Turbo-jets, turbo-propellers	Manufacture:
	and other gas turbines	- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials used does not exceed 40 %
		of the ex-works price of the product
8412	Other engines and motors	Manufacture in which the value of
		all the materials used does not
		exceed 40 % of the ex-works price
		of the product
ex 8413	Rotary positive	Manufacture:
	displacement pumps	- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials used does not exceed 40 %
		of the ex-works price of the product
ex 8414	Industrial fans, blowers	Manufacture:
	and the like	- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials used does not exceed 40 %
		of the ex-works price of the product
8415	Air conditioning machines,	Manufacture in which the value of
	comprising a motor-driven	all the materials used does not
	fan and elements for	exceed 40 % of the ex-works price
	changing the temperature	of the product
	and humidity, including
	those machines in which
	the humidity cannot be
	separately regulated
8418	Refrigerators, freezers and	Manufacture:
	other refrigerating or	- from materials of any heading,
	freezing equipment,	except that of the product,
	electric or other; heat	- in which the value of all the
	pumps other than air	materials used does not exceed 40 %
	conditioning machines	of the ex-works price of the product, and
	of heading 8415	- in which the value of all the
		non-originating materials used does not
		exceed the value of all the originating
		materials used
ex 8419	Machines for wood,	Manufacture in which:
	paper pulp, paper and	- the value of all the materials used
	paperboard industries	does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of the same heading
		as the product used does not exceed
		25 % of the ex-works price of the product
8420	Calendering or other	Manufacture in which:
	rolling machines, other	- the value of all the materials used
	than for metals or glass,	does not exceed 40 % of the
	and cylinders therefor	ex-works price of the product, and
		- within the above limit, the value
		of all the materials of the same
		heading as the product used does
		not exceed 25 % of the ex-works
		price of the product
8423	Weighing machinery	Manufacture:
	(excluding balances of a	- from materials of any heading,
	sensitivity of 5 cg or	except that of the product, and
	better), including weight	- in which the value of all the
	operated counting or	materials used does not exceed
	checking machines;	40 % of the ex-works price of the
	weighing machine	product
	weights of all kinds
8425 to	Lifting, handling, loading	Manufacture in which:
8428	or unloading machinery	- the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of heading 8431
		used does not exceed 10 % of the
		ex-works price of the product
8429	Self-propelled bulldozers,
	angledozers, graders,
	levellers, scrapers,
	mechanical shovels,
	excavators, shovel loaders,
	tamping machines and
	road rollers:
	- Road rollers	Manufacture in which the value of
		all the materials used does not
		exceed 40 % of the ex-works price
		of the product
	- Other	Manufacture in which:
		- the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of heading 8431
		used does not exceed 10 % of the
		ex-works price of the product
8430	Other moving, grading,	Manufacture in which:
	levelling, scraping,	- the value of all the materials
	excavating, tamping,	used does not exceed 40 % of the
	compacting, extracting	ex-works price of the product, and
	or boring machinery, for	- within the above limit, the value
	earth, minerals or ores;	of all the materials of heading 8431
	pile-drivers and pile-	used does not exceed 10 % of the
	extractors; snow-ploughs	ex-works price of the product
	and snow-blowers
ex 8431	Parts suitable for use	Manufacture in which the value of all
	solely or principally with	the materials used does not exceed
	road rollers	40 % of the ex-works price of the product
8439	Machinery for making	Manufacture in which:
	pulp of fibrous cellulosic	- the value of all the materials
	material or for making or	used does not exceed 40 % of the
	finishing paper or	ex-works price of the product, and
	paperboard	- within the above limit, the value
		of all the materials of the same
		heading as the product used does
		not exceed 25 % of the ex-works
		price of the product
8441	Other machinery for	Manufacture in which:
	making up paper pulp,	- the value of all the materials
	paper or paperboard,	used does not exceed 40 % of the
	including cutting	ex-works price of the product, and
	machines of all kinds	- within the above limit, the value
		of all the materials of the same
		heading as the product used does
		not exceed 25 % of the ex-works
		price of the product
8444 to	Machines of these	Manufacture in which the value of
8447	headings for use in the	all the materials used does not
	textile industry	exceed 40 % of the ex-works price
		of the product
ex 8448	Auxiliary machinery for	Manufacture in which the value of
	use with machines of	all the materials used does not
	headings 8444 and 8445	exceed 40 % of the ex-works price
		of the product
8452	Sewing machines, other
	than book-sewing machines
	of heading 8440; furniture,
	bases and covers specially
	designed for sewing
	machines; sewing
	machine needles:
	- Sewing machines (lock	Manufacture in which:
	stitch only) with heads	- the value of all the materials
	of a weight not exceeding	used does not exceed 40 % of the
	16 kg without motor or	ex-works price of the product,
	17 kg with motor	- the value of all the non-originating
		materials used in assembling the
		head (without motor) does not
		exceed the value of all the
		originating materials used, and
		- the thread-tension, crochet and
		zigzag mechanisms used are originating
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 40 % of the ex-works price
		of the product
8456 to	Machine-tools and	Manufacture in which the value
8466	machines and their parts	of all the materials used does not
	and accessories of	exceed 40 % of the ex-works price
	headings 8456 to 8466	of the product
8469 to	Office machines (for	Manufacture in which the value
8472	example, typewriters,	of all the materials used does not
	calculating machines,	exceed 40 % of the ex-works price
	automatic data	of the product
	processing machines,
	duplicating machines,
	stapling machines)
8480	Moulding boxes for metal	Manufacture in which the value
	foundry; mould bases;	of all the materials used does not
	moulding patterns; moulds	exceed 50 % of the ex-works price
	for metal (other than	of the product
	ingot moulds), metal
	carbides, glass, mineral
	materials, rubber or plastics
8482	Ball or roller bearings	Manufacture:
		- from materials of any heading,
		except that of the product, and
		- in which the value of all the
		materials used does not exceed 40 %
		of the ex-works price of the product
8484	Gaskets and similar joints	Manufacture in which the value of
	of metal sheeting	all the materials used does not
	combined with other	exceed 40 % of the ex-works price
	material or of two or	of the product
	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
8485	Machinery parts, not	Manufacture in which the value of
	containing electrical	all the materials used does not
	connectors, insulators,	exceed 40 % of the ex-works price
	coils, contacts or other	of the product
	electrical features, not
	specified or included
	elsewhere in this Chapter
ex	Electrical machinery and	Manufacture:
Chapter 85	equipment and parts	- from materials of any heading,
	thereof; sound recorders	except that of the product, and
	and reproducers, television	- in which the value of all the
	image and sound	materials used does not exceed
	recorders and reproducers,	40 % of the ex-works price of
	and parts and accessories	the product
	of such articles; except for:
8501	Electric motors and	Manufacture in which:
	generators (excluding	- the value of all the materials
	generating sets)	used does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of heading 8503
		used does not exceed 10 % of the
		ex-works price of the product
8502	Electric generating sets	Manufacture in which:
	and rotary converters	- the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of headings 8501
		and 8503 used does not exceed 10 %
		of the ex-works price of the product
ex 8504	Power supply units for	Manufacture in which the value
	automatic data-	of all the materials used does not
	processing machines	exceed 40 % of the ex-works price
		of the product
ex 8518	Microphones and stands	Manufacture in which:
	therefor; loudspeakers,	- the value of all the materials
	whether or not mounted	used does not exceed 40 % of the
	in their enclosures;	ex-works price of the product, and
	audio-frequency electric	- the value of all the non-originating
	amplifiers; electric sound	materials used does not exceed the
	amplifier sets	value of all the originating materials used
8519	Turntables (record-decks),	Manufacture in which:
	record-players, cassette-	- the value of all the materials
	players and other sound	used does not exceed 40 % of the
	reproducing apparatus,	ex-works price of the product, and
	not incorporating a sound	- the value of all the non-originating
	recording device	materials used does not exceed
		the value of all the originating
		materials used
8520	Magnetic tape recorders	Manufacture in which:
	and other sound recording	- the value of all the materials
	apparatus, whether or	used does not exceed 40 % of the
	not incorporating a sound	ex-works price of the product, and
	reproducing device	- the value of all the non-originating
		materials used does not exceed
		the value of all the originating
		materials used
8521	Video recording or	Manufacture in which:
	reproducing apparatus,	- the value of all the materials
	whether or not	used does not exceed 40 % of the
	incorporating a video	ex-works price of the product, and
	tuner	- the value of all the non-originating
		materials used does not exceed
		the value of all the originating
		materials used
8522	Parts and accessories	Manufacture in which the value
	suitable for use solely or	of all the materials used does not
	principally with the	exceed 40 % of the ex-works price
	apparatus of headings	of the product
	8519 to 8521
8523	Prepared unrecorded	Manufacture in which the value
	media for sound	of all the materials used does not
	recording or similar	exceed 40 % of the ex-works price
	recording of other	of the product
	phenomena, other than
	products of Chapter 37
8524	Records, tapes and other
	recorded media for sound
	or other similarly recorded
	phenomena, including
	matrices and masters for
	the production of records,
	but excluding products of
	Chapter 37:
	- Matrices and masters	Manufacture in which the value of all the
	for the production of	materials used does not exceed 40 %
	records	of the ex-works price of the product
	- Other	Manufacture in which:
		- the value of all the materials
		used does not exceed 40 % of the
		ex-works price of the product, and
		- within the above limit, the value
		of all the materials of heading 8523
		used does not exceed 10 % of the
		ex-works price of the product
- all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 95	Toys, games and sports requisites; parts and accessories thereof; except for:	Manufacture from materials of any heading, except that of the product
9503	Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds	Manufacture:
- from materials of any heading, except that of the product, and
- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 9506	Golf clubs and parts thereof	Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
ex Chapter 96	Miscellaneous manufactured articles; except for:	Manufacture from materials of any heading, except that of the product
ex 9601 and ex 9602	Articles of animal, vegetable or mineral carving materials	Manufacture from "worked" carving materials of the same heading as the product
ex 9603	Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set
9606	Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture:
- from materials of any heading, except that of the product, and
- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608	Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609	Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	Manufacture:
- from materials of any heading, except that of the product, and
- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 9613	Lighters with piezo-igniter	Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
ex 9614	Smoking pipes and pipe bowls	Manufacture from roughly-shaped blocks
Chapter 97	Works of art, collectors' pieces and antiques	Manufacture from materials of any heading, except that of the product
_____________


List of footnotes

(1) For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. (2) For the special conditions relating to "specific processes", see Introductory Note 7.2. (3) 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 manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. (4) A "group" is regarded as any part of the heading separated from the rest by a semicolon. (5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (6) 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 %. (7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (9) See Introductory Note 6. (10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. (11) SEMII - Semiconductor Equipment and Materials Institute Incorporated. (12) This rule shall apply until 31.12.2005.

JOINT DECLARATION CONCERNING THE REVIEW OF THE CHANGES TO THE ORIGIN RULES AS A RESULT OF THE AMENDMENTS TO THE HARMONIZED SYSTEM

Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Decision No. LV-D1/2001. alter the substance of any rule existing prior to Decision No. LV-D 1/2001, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Decision No. LV-D1/2001.

In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.

If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.

ANNEX III to Protocol B

SPECIMENS OF MOVEMENT CERTIFICATE EUR. 1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR. 1

Printing instructions

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The competent authorities of an EFTA State and of Latvia may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form 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.

NOTES

1. 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.

2. 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 mark any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

2A162 COPY.GIF (68974 bytes)

3A162 COPY.GIF (33095 bytes)

4A162 COPY.GIF (49433 bytes)

6A162 COPY.GIF (68672 bytes)

7A162 COPY.GIF (85457 bytes)

ANNEX IV to Protocol B

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