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DECISION No 1/2002 OF THE JOINT COMMITTEE OF THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF LATVIA AND THE CZECH REPUBLIC

THE JOINT COMMITTEE,

Having regard to the Free Trade Agreement between the Republic of Latvia and the Czech Republic, signed in Riga on 15 April 1996 and Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative co-operation to this Agreement,

Whereas:

Recognizing that the consolidation of the amendments made to Protocol 3 over the years of the implementation of diagonal cumulation between the Parties shall ensure the proper operation of the system of pan-European cumulation as well as shall foster the intensification of mutually beneficial trade relations and contribute to the process of integration in Europe;

Having in mind the amendments to the Harmonized System applicable as from 1.1.2002 bear on changes that should be incorporated in the consolidated text of Protocol 3;

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation shall be replaced with the new Protocol 3 and Annexes to it, which shall constitute an integral part of this Decision.

Article 2

This Decision shall enter into force on the first day of the month following a receipt of the latter diplomatic note confirming its approval in accordance with the internal legal requirements of the respective Party.

Done at Riga, this 11 day of September 2002 in two originals, each in the English language, both texts being equally authentic.

The Representative	The Representative
of the Republic of Latvia:	of the Czech Republic:
Kaspars Gerhards	Již' Maceška
State Secretary of the	Deputy Minister
Ministry of Economics	Ministry of Industry and Trade

PROTOCOL 3

(referred to in Article 17) concerning the definition of the concept of "originating products" and methods of administrative co-operation

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 the Czech Republic

- 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 20a 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 Customs Sub-Committee

- Article 37 Annexes I - IV

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 Declarations

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 the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Party;

(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 countries referred to in Article 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Party;

(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.

Title II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:

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

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

Article 3

Cumulation in the Czech Republic

1. Without prejudice to the provisions of Article 2, products shall be considered as originating in the Czech Republic if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the Czech Republic and each of these countries, provided that the working or processing carried out in the Czech Republic 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 the Czech Republic does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Czech Republic only where the value added there is greater than the value of the materials used originating 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 in the country which accounts for the highest value of originating materials used in the manufacture in the Czech Republic.

3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the Czech Republic, retain their origin if exported into 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, products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and each of these countries, 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 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 in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.

3. Products, originating 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 one of these countries.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in a Party:

(a) mineral products extracted from its soil or from its 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 a Party by its vessels;

(g) products made aboard its 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 its territorial waters provided that it has sole rights to work that soil or subsoil;

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

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

(a) which are registered or recorded in a Party;

(b) which sail under the flag of that Party;

(c) which are owned to an extent of at least 50 per cent by nationals of that Party, or by a company with its head office in one of the Parties, 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 that Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to that Party or to public bodies or nationals of that Party;

(d) of which the master and officers are nationals of that Party; and

(e) of which at least 75 per cent of the crew are nationals of that Party.

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 in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 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 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 the Parties.

2. Except as provided for in Articles 3 and 4, where originating goods exported from one of the Parties 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 the Parties on materials exported from one of the Parties and subsequently reimported there, provided:

(a) the said materials are wholly obtained in one of the Parties 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 Parties 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 the Parties. 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 Party concerned, taken together with the total added value acquired outside the Party 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 Parties, 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 the Parties 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 Parties or through the territories of the other countries 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 a Party.

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 in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in a Party 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 a Party 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 a Party;

(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 organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Title IV

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 a Party or in one of the other countries referred to in Article s 3 and 4 or which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in that Party 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 a Party 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 a Party shall, on importation into the other Party 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 authorized representative.

2. For this purpose, the exporter or his authorized representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages of the Parties or English, French, German and 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 a Party if the products concerned can be considered as products originating in a Party or in one of the other countries 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:

CZ "VYSTAVENO DODATEČNE",

LV "IZDOTS PĒC PREČU EKSPORTA",

EN "ISSUED RETROSPECTIVELY",

FR "DÉLIVRÉ A POSTERIORI",

DE "NACHTRÄGLICH AUSGESTELLT".

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:

CZ "DUPLIKēT",

LV "DUBLIKĀTS",

EN "DUPLICATE",

FR "DUPLICATA",

DE "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 a Party it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Party. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 20a

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 a Party or in one of the other countries 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, hereinafter 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 a Party or in one of the other countries 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 a Party where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in a Party, issued or made out in a Party, 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 a Party in accordance with this Protocol, or in one of the other countries 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 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 a Party. 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 Parties shall provide each other 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 Parties 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 a Party or in one of the other countries 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 Parties 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 a Party 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

Customs Sub-Committee

1. The Customs Sub-Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.

2. The Sub-Committee shall be composed of experts of the Parties who are responsible for customs questions.

Article 37

Annexes I-IV

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

1 The Principality of Liechtenstein has a customs union with Switzerland, and is a Party to the Agreement on the European Economic Area

Annex I

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 is 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 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 % 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 Community 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 Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

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 which 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 wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and 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, 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 % 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 % 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 that their total weight does not exceed 10 % 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 a 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 % 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 % 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 % 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 of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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;

(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 % 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 % 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 % 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, or any combination of these operations or like operations, do not confer origin.

ANNEX II TO PROTOCOL 3

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	Description of product	Working or processing carried out
heading		on non-originating materials that
No		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, molluscs	Manufacture in which all the materials
	and other aquatic invertebrates	of Chapter 3 used are wholly obtained
ex Chapter 4	Dairy produce; birds' eggs; natural	Manufacture in which all the materials
	honey; edible products of animal	of Chapter 4 used are wholly obtained
	origin, not elsewhere specified or
	included; except for:
0403	Buttermilk, curdled milk and cream,	Manufacture in which:
	yoghurt, kephir and other fermented	- all the materials of Chapter 4 used
	or acidified milk and cream, whether	are wholly obtained,
	or not concentrated or containing	- all the fruit juice (except that of
	added sugar or other sweetening	pineapple, lime or grapefruit) of heading
	matter or flavoured or containing	2009 used is originating, and
	added fruit, nuts or cocoa	- the value of all the materials of
		Chapter 17 used does not exceed 30 %
		of the ex-works price of the product
ex	Products of animal origin, not	Manufacture in which all the materials
Chapter 5	elsewhere specified or included;	of Chapter 5 used are wholly obtained
	except for:
ex 0502	Prepared pigs', hogs' or boars' bristles	Cleaning, disinfecting, sorting and
	and hair	straightening of bristles and hair
Chapter 6	Live trees and other plants; bulbs,	Manufacture in which:
	roots and the like; cut flowers and	- all the materials of Chapter 6 used
	ornamental foliage	are 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 certain roots	Manufacture in which all the materials
	and tubers	of Chapter 7 used are wholly obtained
Chapter 8	Edible fruit and nuts; peel of citrus	Manufacture in which:
	fruits or melons	- all the fruit and nuts used 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	Coffee, tea, matē and spices;	Manufacture in which all the materials
Chapter 9	except for:	of Chapter 9 used are wholly obtained
0901	Coffee, whether or not roasted or	Manufacture from materials of any
	decaffeinated; coffee husks and	heading
	skins; coffee substitutes containing
	coffee in any proportion
0902	Tea, whether or not flavoured	Manufacture from materials of any heading
ex 0910	Mixtures of spices	Manufacture from materials of any heading
Chapter 10	Cereals	Manufacture in which all the materials
		of Chapter 10 used are wholly obtained
ex	Products of the milling industry;	Manufacture in which all the cereals,
Chapter 11	malt; starches; inulin; wheat gluten;	edible vegetables, roots and tubers of
	except for:	heading 0714 or fruit used are wholly
		obtained
ex 1106	Flour, meal and powder of the dried,	Drying and milling of leguminous
	shelled leguminous vegetables of	vegetables of heading 0708
	heading 0713
Chapter 12	Oil seeds and oleaginous fruits;	Manufacture in which all the materials
	miscellaneous grains, seeds and fruit;	of Chapter 12 used are wholly obtained
	industrial or medicinal plants; straw
	and fodder
1301	Lac; natural gums, resins,	Manufacture in which the value of all
	gum-resins and oleoresins	the materials of heading 1301 used
	(for example, balsams)	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, modified,	Manufacture from non-modified
	derived from vegetable products	mucilages and thickeners
	- Other	Manufacture in which the value of all
		the materials used does not exceed 50 %
		of the ex-works price of the product
Chapter 14	Vegetable plaiting materials;	Manufacture in which all the materials
	vegetable products not elsewhere	of Chapter 14 used are wholly obtained
	specified or included
ex	Animal or vegetable fats and oils and	Manufacture from materials of any
Chapter 15	their cleavage products; prepared	heading, except that of the product
	edible 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 fractions:
1515	- Soya, ground nut, palm, copra,	Manufacture from materials of any
	palm kernel, babassu, tung and	heading, except that of the product
	oiticica oil, myrtle wax and Japan
	wax, fractions of jojoba oil and oils
	for technical or industrial uses other
	than the manufacture of foodstuffs
	for human consumption
	- Solid fractions, except for that of	Manufacture from other materials of
	jojoba oil	headings 1507 to 1515
	- Other	Manufacture in which all the vegetable
		materials used are wholly obtained
1516	Animal or vegetable fats and oils	Manufacture in which:
	and their fractions, partly or wholly	- all the materials of Chapter 2 used
	hydrogenated, inter-esterified,	are wholly obtained, and
	re-esterified or elaidinised, whether	- all the vegetable materials used are
	or not refined, but not further	wholly obtained. However, materials
	prepared	of headings 1507, 1508, 1511 and
		1513 may be used
1517	Margarine; edible mixtures or	Manufacture in which:
	preparations of animal or vegetable	- all the materials of Chapters 2 and 4
	fats or oils or of fractions of different	used are wholly obtained, and
	fats or oils of this Chapter, other	- all the vegetable materials used are
	than edible fats or oils or their	wholly obtained. However, materials
	fractions of heading 1516	of headings 1507, 1508, 1511 and
		1513 may be used
Chapter 16	Preparations of meat, of fish or of	Manufacture:
	crustaceans, molluscs or other	- from animals of Chapter 1, and/or
	aquatic invertebrates	- in which all the materials of Chapter 3
		used are wholly obtained
ex	Sugars and sugar confectionery;	Manufacture from materials of any
Chapter 17	except for:	heading, except that of the product
ex 1701	Cane or beet sugar and chemically	Manufacture in which the value of all
	pure sucrose, in solid form,	the materials of Chapter 17 used does
	containing added flavouring or	not 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 maltose and	Manufacture from materials of any
	fructose	heading, including other materials of
		heading 1702
	- Other sugars in solid form,	Manufacture in which the value of
	containing added flavouring or	all the materials of Chapter 17 used
	colouring matter	does not exceed 30 % of the
		ex-works price of the product
	- Other	Manufacture in which all the
		materials used are originating
ex 1703	Molasses resulting from the	Manufacture in which the value of
	extraction or refining of sugar,	all the materials of Chapter 17 used
	containing added flavouring or	does not exceed 30 % of the
	colouring matter	ex-works price of the product
1704	Sugar confectionery (including	Manufacture:
	white chocolate), not containing	- from materials of any heading,
	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 preparations	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
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 by weight	Manufacture in which all the cereals
	of meat, meat offal, fish, crustaceans	and derivatives (except durum wheat
	or molluscs	and its derivatives) used are wholly
		obtained
	- Containing more than 20 % by	Manufacture in which:
	weight of meat, meat offal, fish,	- all the cereals and their derivatives
	crustaceans or molluscs	(except durum 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 therefor	Manufacture from materials of any
	prepared from starch, in the form	heading, except potato starch of
	of flakes, grains, pearls, siftings or	heading 1108
	similar forms
1904	Prepared foods obtained by the	Manufacture:
	swelling or roasting of cereals or	- from materials of any heading,
	cereal products (for example, corn	except those of heading 1806,
	flakes); cereals (other than maize	- in which all the cereals and flour
	(corn)) in grain form or in the form	(except durum wheat and Zea
	of flakes or other worked grains	indurata maize, and their derivatives)
	(except flour, groats and meal),	used are wholly obtained, and
	pre-cooked or otherwise prepared,	- in which the value of all the
	not elsewhere specified or included	materials of Chapter 17 used does
		not exceed 30 % of the ex-works
		price of the product
1905	Bread, pastry, cakes, biscuits and	Manufacture from materials of any
	other bakers' wares, whether or not	heading, except 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	Preparations of vegetables, fruit, nuts	Manufacture in which all the fruit, nuts
Chapter 20	or other parts of plants; except for:	or vegetables used are wholly obtained
ex 2001	Yams, sweet potatoes and similar	Manufacture from materials of any
	edible parts of plants containing 5 %	heading, except 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 flour, meal	Manufacture from materials of any
and	or flakes, prepared or preserved	heading, except that of the product
ex 2005	otherwise than by vinegar or acetic acid
2006	Vegetables, fruit, nuts, fruit-peel	Manufacture in which the value of all
	and other parts of plants, preserved	the materials of Chapter 17 used does
	by sugar (drained, glacē or crystallized)	not exceed 30 % of the ex-works
		price of the product
2007	Jams, fruit jellies, marmalades,	Manufacture:
	fruit or nut purēe and fruit or nut	- from materials of any heading,
	pastes, obtained by cooking,	except that of the product, and
	whether or not containing added	- in which the value of all the materials
	sugar or other sweetening matter	of Chapter 17 used does not exceed
		30 % of the ex-works price of the product
ex 2008	- Nuts, not containing added sugar	Manufacture in which the value of all
	or spirits	the originating nuts and oil seeds of
		headings 0801, 0802 and 1202 to
		1207 used exceeds 60 % of the
		ex-works price of the product
	- Peanut butter; mixtures based on	Manufacture from materials of any
	cereals; palm hearts; maize (corn)	heading, except that of the product
	- Other except for fruit and nuts	Manufacture:
	cooked otherwise than by steaming	- from materials of any heading,
	or boiling in water, not containing	except that of the product, and
	added sugar, frozen	- in which the value of all the
		materials of Chapter 17 used does
		not exceed 30 % of the ex-works
		price of the product
2009	Fruit juices (including grape must)	Manufacture:
	and vegetable juices, unfermented	- from materials of any heading,
	and not containing added spirit,	except that of the product, and
	whether or not containing added	- in which the value of all the
	sugar or other sweetening matter	materials of Chapter 17 used does
		not exceed 30 % of the ex-works
		price of the product
ex	Miscellaneous edible preparations;	Manufacture from materials of any
Chapter 21	except for:	heading, except that of the product
2101	Extracts, essences and concentrates,	Manufacture:
	of coffee, tea or mat? and	- from materials of any heading,
	preparations with a basis of these	except that of the product, and
	products or with a basis of coffee,	- in which all the chicory used is
	tea or matē; roasted chicory and	wholly obtained
	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 therefor;	Manufacture from materials of any
	mixed condiments and mixed	heading, except that of the product.
	seasonings	However, mustard flour or meal or
		prepared mustard may be used
	- Mustard flour and meal and	Manufacture from materials of any
	prepared mustard	heading
ex 2104	Soups and broths and preparations	Manufacture from materials of any
	therefor	heading, except prepared or preserved
		vegetables of headings 2002 to 2005
2106	Food preparations not elsewhere	Manufacture:
	specified or included	- 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
ex	Beverages, spirits and vinegar;	Manufacture:
Chapter 22	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 waters	Manufacture:
	and aerated waters, containing	- from materials of any heading,
	added sugar or other sweetening	except that of the product,
	matter or flavoured, and other	- in which the value of all the
	non-alcoholic beverages, not	materials of Chapter 17 used does
	including fruit or vegetable juices	not exceed 30 % of the ex-works
	of heading 2009	price of the product, and
		- in which all the fruit juice used
		(except that of pineapple, lime or
		grapefruit) is originating
2207	Undenatured ethyl alcohol of an	Manufacture:
	alcoholic strength by volume of 80 %	- from materials of any heading,
	vol or higher; ethyl alcohol and	except heading 2207 or 2208, and
	other spirits, denatured, of any	- in which all the grapes or materials
	strength	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
2208	Undenatured ethyl alcohol of an	Manufacture:
	alcoholic strength by volume of less	- from materials of any heading,
	than 80 % vol; spirits, liqueurs	except heading 2207 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	Residues and waste from the food	Manufacture from materials of any
Chapter 23	industries; prepared animal fodder;	heading, except that of the product
	except for:
ex 2301	Whale meal; flours, meals and	Manufacture in which all the
	pellets of fish or of crustaceans,	materials of Chapters 2 and 3
	molluscs or other aquatic invertebrates,	used are wholly obtained
	unfit for human consumption
ex 2303	Residues from the manufacture of	Manufacture in which all the maize
	starch from maize (excluding	used is wholly obtained
	concentrated steeping liquors), of a
	protein content, calculated on the dry
	product, exceeding 40 % by weight
ex 2306	Oil cake and other solid residues	Manufacture in which all the olives
	resulting from the extraction of olive	used are wholly obtained
	oil, containing more than 3 % of olive oil
2309	Preparations of a kind used in	Manufacture in which:
	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	Tobacco and manufactured tobacco	Manufacture in which all the materials
Chapter 24	substitutes; except for:	of Chapter 24 used are wholly obtained
2402	Cigars, cheroots, cigarillos and	Manufacture in which at least 70 % by
	cigarettes, of tobacco or of	weight of the unmanufactured tobacco
	tobacco substitutes	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	Salt; sulphur; earths and stone;	Manufacture from materials of any
Chapter 25	plastering materials, lime and	heading, except that of the product
	cement; except for:
ex 2504	Natural crystalline graphite, with	Enriching of the carbon content,
	enriched carbon content, purified	purifying and grinding of crude
	and ground	crystalline graphite
ex 2515	Marble, merely cut, by sawing or	Cutting, by sawing or otherwise, of
	otherwise, into blocks or slabs of a	marble (even if already sawn) of a
	rectangular (including square) shape,	thickness exceeding 25 cm
	of a thickness not exceeding 25 cm
ex 2516	Granite, porphyry, basalt, sandstone	Cutting, by sawing or otherwise, of
	and other monumental or building	stone (even if already sawn) of a
	stone, merely cut, by sawing or	thickness exceeding 25 cm
	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 magnesium	Manufacture from materials of any
	carbonate (magnesite), in	heading, except that of the product.
	hermetically-sealed containers, and	However, natural magnesium
	magnesium oxide, whether or not	carbonate (magnesite) may be used
	pure, other than fused magnesia or
	dead-burned (sintered) magnesia
ex 2520	Plasters specially prepared for	Manufacture in which the value of
	dentistry	all the materials used does not exceed
		50 % of the ex-works price of the product
ex 2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder	Grinding of mica or mica waste
ex 2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
Chapter 26	Ores, slag and ash	Manufacture from materials of any
		heading, except that of the product
ex	Mineral fuels, mineral oils and	Manufacture from materials of any
Chapter 27	products of their distillation;	heading, except that of the product
	bituminous substances; mineral
	waxes; except for:
ex 2707	Oils in which the weight of the	Operations of refining and/or one or
	aromatic constituents exceeds that	more specific process(es) (1)
	of the non-aromatic constituents,	or
	being oils similar to mineral oils	Other operations in which all the
	obtained by distillation of high	materials used are classified within
	temperature coal tar, of which more	a heading other than that of the
	than 65 % by volume distils at a	product. However, materials of the
	temperature of up to 250 °C	same heading as the product may be
	(including mixtures of petroleum	used, provided that their total value
	spirit and benzole), for use as power	does not exceed 50 % of the
	or heating fuels	ex-works price of the product
ex 2709	Crude oils obtained from bituminous	Destructive distillation of bituminous
	minerals	materials
2710	Petroleum oils and oils obtained	Operations of refining and/or one or
	from bituminous materials, other than	more specific process(es) (2)
	crude; preparations not elsewhere	or
	specified or included, containing	Other operations in which all the
	by weight 70 % or more of	materials used are classified within a
	petroleum oils or of oils obtained	heading other than that of the
	from bituminous materials, these	product. However, materials of the
	oils being the basic constituents of	same heading as the product may be
	the preparations; waste oils	used, provided that their total value
		does not exceed 50 % of the
		ex-works price of the product
2711	Petroleum gases and other gaseous	Operations of refining and/or one or
	hydrocarbons	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 wax,	Operations of refining and/or one or
	microcrystalline petroleum wax,	more specific process(es) (2)
	slack wax, ozokerite, lignite wax,	or
	peat wax, other mineral waxes,	Other operations in which all the
	and similar products obtained by	materials used are classified within
	synthesis or by other processes,	a heading other than that of the
	whether or not coloured	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
2713	Petroleum coke, petroleum bitumen	Operations of refining and/or one or
	and other residues of petroleum oils	more specific process(es) (1)
	or of oils obtained from bituminous	or
	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, natural;	Operations of refining and/or one or
	bituminous or oil shale and tar sands;	more specific process(es) (1)
	asphaltites and asphaltic rocks	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
2715	Bituminous mixtures based on	Operations of refining and/or one or
	natural asphalt, on natural bitumen,	more specific process(es) (1)
	on petroleum bitumen, on mineral	or
	tar or on mineral tar pitch (for	Other operations in which all the
	example, bituminous mastics,	materials used are classified within
	cut-backs)	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	Inorganic chemicals; organic or	Manufacture from materials of any	Manufacture in
Chapter 28	inorganic compounds of precious	heading, except that of the product.	which the value of
	metals, of rare-earth metals, of	However, materials of the same	all the materials
	radioactive elements or of isotopes;	heading as the product may be	used does not
	except for:	used, provided that their total	exceed 40 % of
		value does not exceed 20 % of	the ex-works price
		the ex-works price of the product	of the product
ex 2805	"Mischmetall"	Manufacture by electrolytic or
		thermal treatment in which the
		value of all the materials used
		does not exceed 50 % of the
		ex-works price of the product
ex 2811	Sulphur trioxide	Manufacture from sulphur dioxide	Manufacture in
			which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 2833	Aluminium sulphate	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
ex 2840	Sodium perborate	Manufacture from disodium	Manufacture in
		tetraborate pentahydrate	which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex	Organic chemicals; except for:	Manufacture from materials of	Manufacture in
Chapter 29		any heading, except that of the	which the value of
		product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex 2901	Acyclic hydrocarbons for use as	Operations of refining and/or one or
	power or heating fuels	more specific process(es) (1)
		or
		Other operations in which all the
		materials used are classified within
		a heading other than that of the
		product. However, materials 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 (other than	Operations of refining and/or one or
	azulenes), benzene, toluene, xylenes,	more specific process(es) (1)
	for use as power or heating fuels	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 2905	Metal alcoholates of alcohols of this	Manufacture from materials of any	Manufacture in
	heading and of ethanol	heading, including other materials	which the value of
		of heading 2905. However, metal	all the materials
		alcoholates of this heading may	used does not
		be used, provided that their total	exceed 40 % of
		value does not exceed 20 % of	the ex-works price
		the ex-works price of the product	of the product
2915	Saturated acyclic monocarboxylic	Manufacture from materials of any	Manufacture in
	acids and their anhydrides, halides,	heading. However, the value of all	which the value of
	peroxides and peroxyacids; their	the materials of headings 2915	all the materials
	halogenated, sulphonated, nitrated or	and 2916 used shall not exceed	used does not
	nitrosated derivatives	20 % of the ex-works price of	exceed 40 % of
		the product	the ex-works price
			of the product
ex 2932	- Internal ethers and their halogenated,	Manufacture from materials of	Manufacture in
	sulphonated, nitrated or nitrosated	any heading. However, the value	which the value of
	derivatives	of all the materials of heading	all the materials
		2909 used shall not exceed 20 %	used does not
		of the ex-works price of the	exceed 40 % of
		product	the ex-works price
			of the product
	- Cyclic acetals and internal	Manufacture from materials of	Manufacture in
	hemiacetals and their halogenated,	any heading	which the value of
	sulphonated, nitrated or nitrosated		all the materials
	derivatives		used does not
			exceed 40 % of
			the ex-works price
			of the product
2933	Heterocyclic compounds with	Manufacture from materials of	Manufacture in
	nitrogen hetero-atom(s) only	any heading. However, the value	which the value of
		of all the materials of headings	all the materials
		2932 and 2933 used shall not	used does not
		exceed 20 % of the ex-works	exceed 40 % of
		price of the product	the ex-works price
			of the product
2934	Nucleic acids and their salts, whether	Manufacture from materials of	Manufacture in
	or not chemically defined; other	any heading. However, the value	which the value of
	heterocyclic compounds	of all the materials of headings	all the materials
		2932, 2933 and 2934 used	used does not
		shall not exceed 20 % of the	exceed 40 % of
		ex-works price of the product	the ex-works price
			of the product
ex 2939	Concentrates of poppy straw	Manufacture in which the value
	containing not less than 50 % by	of all the materials used does not
	weight of alkaloids	exceed 50 % of the ex-works
		price of the product
ex	Pharmaceutical products; except for:	Manufacture from materials of any
Chapter 30		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 two or	Manufacture from materials of any
	more constituents which have been	heading, including other materials of
	mixed together for therapeutic or	heading 3002. However, materials
	prophylactic uses or unmixed	of the same description as the product
	products for these uses, put up in	may be used, provided that their total
	measured doses or in forms or	value does not exceed 20 % of the
	packings for retail sale	ex-works price of the product
	- 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 for	Manufacture from materials of any
	therapeutic or prophylactic uses	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
	-- Blood fractions other than antisera,	Manufacture from materials of any
	haemoglobin, blood globulins and	heading, including other materials of
	serum globulins	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
	-- Haemoglobin, blood globulins and	Manufacture from materials of any
	serum globulins	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
	-- 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 goods of
and 3004	heading 3002, 3005 or 3006):
	- Obtained from amikacin of	Manufacture from materials of any
	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 specified in	The origin of the product in its
	note 4(k) to this Chapter	original classification shall be
		retained
ex	Fertilizers; except for:	Manufacture from materials of any	Manufacture in
Chapter 31		heading, except that of the	which the value of
		product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex 3105	Mineral or chemical fertilizers	Manufacture:	Manufacture in
	containing two or three of the	- from materials of any heading,	which the value of
	fertilizing elements nitrogen,	except that of the product.	all the materials
	phosphorous and potassium; other	However, materials of the same	used does not
	fertilizers; goods of this chapter, in	heading as the product may be	exceed 40 % of
	tablets or similar forms or in	used, provided that their total	the ex-works price
	packages of a gross weight not	value does not exceed 20 % of the	of the product
	exceeding 10 kg, except for:	ex-works price of the product, and
	- sodium nitrate	- in which the value of all the
	- calcium cyanamide	materials used does not exceed
	- potassium sulphate	50 % of the ex-works price of
	- magnesium potassium sulphate	the product
ex	Tanning or dyeing extracts; tannins	Manufacture from materials of any	Manufacture in
Chapter 32	and their derivatives; dyes, pigments	heading, except that of the	which the value of
	and other colouring matter; paints	product. However, materials of	all the materials
	and varnishes; putty and other	the same heading as the	used does not
	mastics; inks; except for:	product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex 3201	Tannins and their salts, ethers,	Manufacture from tanning	Manufacture in
	esters and other derivatives	extracts of vegetable origin	which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
3205	Colour lakes; preparations as	Manufacture from materials of	Manufacture in
	specified in note 3 to this chapter	any heading, except headings	which the value of
	based on colour lakes (3)	3203, 3204 and 3205.	all the materials
		However, materials of heading	used does not
		3205 may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex	Essential oils and resinoids;	Manufacture from materials of	Manufacture in
Chapter 33	perfumery, cosmetic or toilet	any heading, except that of the	which the value of
	preparations; except for:	product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
3301	Essential oils (terpeneless or not),	Manufacture from materials of	Manufacture in
	including concretes and absolutes;	any heading, including materials	which the value of
	resinoids; extracted oleoresins;	of a different "group" (4) in this	all the materials
	concentrates of essential oils in fats,	heading. However, materials of	used does not
	in fixed oils, in waxes or the like,	the same group as the product	exceed 40 % of
	obtained by enfleurage or	may be used, provided that their	the ex-works price
	maceration; terpenic by-products of	total value does not exceed 20 %	of the product
	the deterpenation of essential oils;	of the ex-works price of the
	aqueous distillates and aqueous	product
	solutions of essential oils
ex	Soap, organic surface-active agents,	Manufacture from materials of	Manufacture in
Chapter 34	washing preparations, lubricating	any heading, except that of the	which the value of
	preparations, artificial waxes,	product. However, materials of	all the materials
	prepared waxes, polishing or	the same heading as the	used does not
	scouring preparations, candles and	product may be used, provided	exceed 40 % of
	similar articles, modelling pastes,	that their total value does not	the ex-works price
	"dental waxes" and dental	exceed 20 % of the ex-works	of the product
	preparations with a basis of	price of the product
	plaster; except for:
ex 3403	Lubricating preparations containing	Operations of refining and/or one
	less than 70 % by weight of	or more specific process(es) (1)
	petroleum oils or oils obtained from	or
	bituminous minerals	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
3404	Artificial waxes and prepared waxes:
	- With a basis of paraffin,	Manufacture from materials of any
	petroleum waxes, waxes obtained	heading, except that of the product.
	from bituminous minerals, slack	However, materials of the same
	wax or scale wax	heading as the product 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	Manufacture in
		any heading, except:	which the value of
		- hydrogenated oils having the	all the materials
		character of waxes of heading	used does not
		1516,	exceed 40 % of
		- fatty acids not chemically	the ex-works price
		defined or industrial fatty alcohols	of the product
		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 substances; modified	Manufacture from materials of	Manufacture in
Chapter 35	starches; glues; enzymes; except for:	any heading, except that of the	which the value of
		product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
3505	Dextrins and other modified starches
	(for example, pregelatinised or
	esterified starches); glues based on
	starches, or on dextrins or other
	modified starches:
	- Starch ethers and esters	Manufacture from materials of	Manufacture in
		any heading, including other	which the value of
		materials of heading 3505	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
	- Other	Manufacture from materials of	Manufacture in
		any heading, except those of	which the value of
		heading 1108	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 3507	Prepared enzymes not elsewhere	Manufacture in which the value
	specified or included	of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
Chapter 36	Explosives; pyrotechnic products;	Manufacture from materials of	Manufacture in
	matches; pyrophoric alloys; certain	any heading, except that of the	which the value of
	combustible preparations	product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex	Photographic or cinematographic	Manufacture from materials of	Manufacture in
Chapter 37	goods; except for:	any heading, except that of the	which the value of
		product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
3701	Photographic plates and film in the
	flat, sensitised, unexposed, of any
	material other than paper, paperboard
	or textiles; instant print film in the flat,
	sensitised, unexposed, whether or
	not in packs:
	- Instant print film for colour	Manufacture from materials of	Manufacture in
	photography, in packs	any heading, except those of	which the value of
		headings 3701 and 3702.	all the materials
		However, materials of heading	used does not
		3702 may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 30 % of the ex-works	of the product
		price of the product
	- Other	Manufacture from materials of	Manufacture in
		any heading, except those of	which the value of
		headings 3701 and 3702.	all the materials
		However, materials of headings	used does not
		3701 and 3702 may be used,	exceed 40 % of
		provided that their total value	the ex-works price
		does not exceed 20 % of the	of the product
		ex-works price of the product
3702	Photographic film in rolls, sensitised,	Manufacture from materials of	Manufacture in
	unexposed, of any material other	any heading, except those of	which the value of
	than paper, paperboard or textiles;	headings 3701 and 3702	all the materials
	instant print film in rolls, sensitised,		used does not
	unexposed		exceed 40 % of
			the ex-works price
			of the product
3704	Photographic plates, film paper,	Manufacture from materials of	Manufacture in
	paperboard and textiles, exposed but	any heading, except those of	which the value of
	not developed	headings 3701 to 3704	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex	Miscellaneous chemical products;	Manufacture from materials of	Manufacture in
Chapter 38	except for:	any heading, except that of the	which the value of
		product. However, materials of	all the materials
		the same heading as the	used does not
		product may be used, provided	exceed 40 % of
		that their total value does not	the ex-works price
		exceed 20 % of the ex-works	of the product
		price of the product
ex 3801	- Colloidal graphite in suspension in	Manufacture in which the value
	oil and semi-colloidal graphite;	of all the materials used does not
	carbonaceous pastes for electrodes	exceed 50 % of the ex-works
		price of the product
	- Graphite in paste form, being a	Manufacture in which the value	Manufacture in
	mixture of more than 30 % by	of all the materials of heading	which the value of
	weight of graphite with mineral oils	3403 used does not exceed	all the materials
		20 % of the ex-works price of	used does not
		the product	exceed 40 % of
			the ex-works price
			of the product
ex 3803	Refined tall oil	Refining of crude tall oil	Manufacture in
			which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 3805	Spirits of sulphate turpentine, purified	Purification by distillation or	Manufacture in
		refining of raw spirits of	which the value of
		sulphate turpentine	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 3806	Ester gums	Manufacture from resin acids	Manufacture in
			which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 3807	Wood pitch (wood tar pitch)	Distillation of wood tar	Manufacture in
			which the value of
			all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
3808	Insecticides, rodenticides,	Manufacture in which the value
	fungicides, herbicides,	of all the materials used does
	anti-sprouting products and	not exceed 50 % of the
	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 carriers to	Manufacture in which the value
	accelerate the dyeing or fixing of	of all the materials used does
	dyestuffs and other products and	not exceed 50 % of the
	preparations (for example, dressings	ex-works price of the products
	and mordants), of a kind used in the
	textile, paper, leather or like industries,
	not elsewhere specified or included
3810	Pickling preparations for metal	Manufacture in which the value
	surfaces; fluxes and other auxiliary	of all the materials used does
	preparations for soldering, brazing or	not exceed 50 % of the
	welding; soldering, brazing or	ex-works price of the products
	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 of
	lubricating oil, containing petroleum	all the materials of heading 3811
	oils or oils obtained from	used does not exceed 50 % of the
	bituminous minerals	ex-works price of the product
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
3812	Prepared rubber accelerators;	Manufacture in which the value
	compound plasticisers for rubber or	of all the materials used does not
	plastics, not elsewhere specified or	exceed 50 % of the ex-works
	included; anti-oxidizing preparations	price of the product
	and other compound stabilizers for
	rubber or plastics
3813	Preparations and charges for	Manufacture in which the value
	fire-extinguishers; charged	of all the materials used does not
	fire-extinguishing grenades	exceed 50 % of the ex-works
		price of the product
3814	Organic composite solvents and	Manufacture in which the value
	thinners, not elsewhere specified or	of all the materials used does not
	included; prepared paint or varnish	exceed 50 % of the ex-works
	removers	price of the product
3818	Chemical elements doped for use in	Manufacture in which the value
	electronics, in the form of discs,	of all the materials used does not
	wafers or similar forms; chemical	exceed 50 % of the ex-works
	compounds doped for use in electronics	price of the product
3819	Hydraulic brake fluids and other	Manufacture in which the value
	prepared liquids for hydraulic	of all the materials used does not
	transmission, not containing or	exceed 50 % of the ex-works
	containing less than 70 % by	price of the product
	weight of petroleum oils or oils
	obtained from bituminous minerals
3820	Anti-freezing preparations and	Manufacture in which the value
	prepared de-icing fluids	of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
3822	Diagnostic or laboratory reagents on	Manufacture in which the value
	a backing, prepared diagnostic or	of all the materials used does not
	laboratory reagents whether or not	exceed 50 % of the ex-works
	on a backing, other than those of	price of the product
	heading 3002 or 3006; certified
	reference materials
3823	Industrial monocarboxylic fatty acids;
	acid oils from refining; industrial
	fatty alcohols:
	- Industrial monocarboxylic fatty	Manufacture from materials of any
	acids, acid oils from refining	heading, except that of the product
	- Industrial fatty alcohols	Manufacture from materials of any
		heading, including other materials
		of heading 3823
3824	Prepared binders for foundry moulds
	or cores; chemical products and
	preparations of the chemical or allied
	industries (including those consisting
	of mixtures of natural products), not
	elsewhere specified or included:
	- The following of this heading:	Manufacture from materials of	Manufacture in
	-- Prepared binders for foundry	any heading, except that of the	which the value of
	moulds or cores based on natural	product. However, materials of	all the materials
	resinous products	the same heading as the	used does not
	-- Naphthenic acids, their	product may be used, provided	exceed 40 % of
	water-insoluble salts and their esters	that their total value does not	the ex-works price
	-- Sorbitol other than that of	exceed 20 % of the ex-works	of the product
	heading 2905	price of the product
	-- Petroleum sulphonates, excluding
	petroleum sulphonates of alkali metals,
	of ammonium or of ethanolamines;
	thiophenated sulphonic acids of oils
	obtained from bituminous minerals,
	and their salts
	-- Ion exchangers
	-- Getters for vacuum tubes
	-- Alkaline iron oxide for the
	purification of gas
	-- Ammoniacal gas liquors and spent
	oxide produced in coal gas purification
	-- Sulphonaphthenic acids, their
	water-insoluble salts and their esters
	-- Fusel oil and Dippel's oil
	-- Mixtures of salts having different
	anions
	-- Copying pastes with a basis of
	gelatin, whether or not on a paper or
	textile backing
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
3901 to	Plastics in primary forms, waste,
3915	parings and scrap, of plastic; except
	for headings ex 3907 and 3912 for
	which the rules are set out below:
	- Addition homopolymerisation	Manufacture in which:	Manufacture in
	products in which a single monomer	- the value of all the materials	which the value of
	contributes more than 99 % by	used does not exceed 50 % of	all the materials
	weight to the total polymer content	the ex-works price of the	used does not
		product, and	exceed 25 % of
		- within the above limit, the value	the ex-works price
		of all the materials of Chapter 39	of the product
		used does not exceed 20 % of
		the ex-works price of the product (5)
	- Other	Manufacture in which the value	Manufacture in
		of all the materials of Chapter	which the value of
		39 used does not exceed 20 %	all the materials
		of the ex-works price of the	used does not
		product (5)	exceed 25 % of
			the ex-works price
			of the product
ex 3907	- Copolymer, made from	Manufacture from materials of any
	polycarbonate and acrylonitrile-	heading, except that of the product.
	butadiene-styrene copolymer (ABS)	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 (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 chemical	Manufacture in which the value of
	derivatives, not elsewhere specified	all the materials of the same
	or included, in primary forms	heading as the product used does
		not exceed 20 % of the ex-works
		price of the product
3916 to	Semi-manufactures and articles of
3921	plastics; except for headings ex 3916,
	ex 3917, ex 3920 and ex 3921, for
	which the rules are set out below:
	- Flat products, further worked than	Manufacture in which the value	Manufacture in
	only surface-worked or cut into	of all the materials of Chapter	which the value of
	forms other than rectangular	39 used does not exceed 50 %	all the materials
	(including square); other products,	of the ex-works price of the	used does not
	further worked than only	product	exceed 25 % of
	surface-worked		the ex-works price
			of the product
	- Other:
	-- Addition homopolymerisation	Manufacture in which:	Manufacture in
	products in which a single	- the value of all the materials	which the value of
	monomer contributes more than	used does not exceed 50 % of	all the materials
	99 % by weight to the total	the ex-works price of the	used does not
	polymer content	product, and	exceed 25 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		Chapter 39 used does not
		exceed 20 % of the ex-works
		price of the product (5)
	-- Other	Manufacture in which the value	Manufacture in
		of all the materials of Chapter	which the value of
		39 used does not exceed 20 %	all the materials
		of the ex-works price of the	used does not
		product (5)	exceed 25 % of
			the ex-works price
			of the product
ex 3916	Profile shapes and tubes	Manufacture in which:	Manufacture in
and		- the value of all the materials	which the value of
ex 3917		used does not exceed 50 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- within the above limit, the	the ex-works price
		value of all the materials of the	of the product
		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	Manufacture in
		partial salt which is a copolymer	which the value of
		of ethylene and metacrylic acid	all the materials
		partly neutralised with metal	used does not
		ions, mainly zinc and sodium	exceed 25 % of
			the ex-works price
			of the product
	- Sheets of regenerated cellulose,	Manufacture in which the value
	polyamides or polyethylene	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 3921	Foils of plastic, metallised	Manufacture from highly-	Manufacture in
		transparent polyester-foils with	which the value of
		a thickness of less than 23	all the materials
		micron (6)	used does not
			exceed 25 % of
			the ex-works price
			of the product
3922 to	Articles of plastics	Manufacture in which the value
3926		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
ex	Rubber and articles thereof;	Manufacture from materials of any
Chapter 40	except for:	heading, except that of the product
ex 4001	Laminated slabs of crepe rubber for	Lamination of sheets of natural
	shoes	rubber
4005	Compounded rubber, unvulcanised,	Manufacture in which the value of
	in primary forms or in plates,	all the materials used, except
	sheets or strip	natural rubber, does not exceed
		50 % of the ex-works price of
		the product
4012	Retreaded or used pneumatic tyres
	of rubber; solid or cushion tyres, tyre
	treads and tyre flaps, of rubber:
	- Retreaded pneumatic, solid or	Retreading of used tyres
	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 (other than	Manufacture from materials of any
Chapter 41	furskins) and leather; except for:	heading, except that of the product
ex 4102	Raw skins of sheep or lambs,	Removal of wool from sheep or
	without wool on	lamb skins, with wool on
4104 to	Tanned or crust hides and skins,	Retanning of pre-tanned leather
4106	without wool or hair on, whether or	or
	not split, but not further prepared	Manufacture from materials of any
		heading, except that of the product
4107,	Leather further prepared after	Manufacture from materials of any
4112 and	tanning or crusting, including	heading, except headings 4104
4113	parchment-dressed leather, without	to 4113
	wool or hair on, whether or not split,
	other than leather of heading 4114
ex 4114	Patent leather and patent laminated	Manufacture from materials of
	leather; metallised leather	headings 4104 to 4106, provided
		that their total value does not
		exceed 50 % of the ex-works
		price of the product
Chapter 42	Articles of leather; saddlery and	Manufacture from materials of any
	harness; travel goods, handbags and	heading, except that of the product
	similar containers; articles of animal
	gut (other than silk worm gut)
ex	Furskins and artificial fur;	Manufacture from materials of any
Chapter 43	manufactures thereof; except for:	heading, except that of the product
ex 4302	Tanned or dressed furskins, assembled:
	- Plates, crosses and similar forms	Bleaching or dyeing, in addition to
		cutting and assembly of non-
		assembled tanned or dressed furskins
	- Other	Manufacture from non-assembled,
		tanned or dressed furskins
4303	Articles of apparel, clothing	Manufacture from non-assembled
	accessories and other articles of	tanned or dressed furskins of
	furskin	heading 4302
ex	Wood and articles of wood; wood	Manufacture from materials of any
Chapter 44	charcoal; except for:	heading, except that of the product
ex 4403	Wood roughly squared	Manufacture from wood in the
		rough, whether or not stripped of
		its bark or merely roughed down
ex 4407	Wood sawn or chipped lengthwise,	Planing, sanding or end-jointing
	sliced or peeled, of a thickness
	exceeding 6 mm, planed, sanded or
	end-jointed
ex 4408	Sheets for veneering (including those	Splicing, planing, sanding or
	obtained by slicing laminated wood)	end-jointing
	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, including	Beading or moulding
ex 4413	moulded skirting and other moulded
	boards
ex 4415	Packing cases, boxes, crates, drums	Manufacture from boards not cut
	and similar packings, of wood	to size
ex 4416	Casks, barrels, vats, tubs and other	Manufacture from riven staves, not
	coopers' products and parts thereof,	further worked than sawn on the
	of wood	two principal surfaces
ex 4418	- Builders' joinery and carpentry of wood	Manufacture from materials of any
		heading, except that of the product.
		However, cellular wood panels,
		shingles and shakes may be used
	- Beadings and mouldings	Beading or moulding
Match splints; wooden pegs or pins	Manufacture from wood of any
	for footwear	heading, except drawn wood of
		heading 4409
ex	Cork and articles of cork; except for:	Manufacture from materials of any
Chapter 45		heading, except that of the product
4503	Articles of natural cork	Manufacture from cork of heading 4501
Chapter 46	Manufactures of straw, of esparto or	Manufacture from materials of any
	of other plaiting materials;	heading, except that of the product
	basketware and wickerwork
Chapter 47	Pulp of wood or of other fibrous	Manufacture from materials of any
	cellulosic material; recovered	heading, except that of the product
	(waste and scrap) paper or paperboard
ex	Paper and paperboard; articles of	Manufacture from materials of any
Chapter 48	paper pulp, of paper or of	heading, except that of the product
	paperboard; except for:
ex 4811	Paper and paperboard, ruled, lined	Manufacture from paper-making
	or squared only	materials of Chapter 47
Carbon paper, self-copy paper and	Manufacture from paper-making
	other copying or transfer papers	materials of Chapter 47
	(other than those of heading 4809),
	duplicator stencils and offset plates,
	of paper, whether or not put up in boxes
Envelopes, letter cards, plain	Manufacture:
	postcards and correspondence cards,	- from materials of any heading,
	of paper or paperboard; boxes,	except that of the product, and
	pouches, wallets and writing	- in which the value of all the
	compendiums, of paper or	materials used does not exceed
	paperboard, containing an	50 % of the ex-works price of the
	assortment of paper stationery	product
Toilet paper	Manufacture from paper-making
		materials of Chapter 47
Cartons, boxes, cases, bags and	Manufacture:
	other packing containers, of	- from materials of any heading,
	paper, paperboard, cellulose	except that of the product, and
	wadding or webs of cellulose fibres	- in which the value of all the
		materials used does not exceed
		50 % of the ex-works price of
		the product
Letter pads	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
Other paper, paperboard, cellulose	Manufacture from paper-making
	wadding and webs of cellulose fibres,	materials of Chapter 47
	cut to size or shape
ex	Printed books, newspapers, pictures	Manufacture from materials of any
Chapter 49	and other products of the printing	heading, except that of the product
	industry; manuscripts, typescripts
	and plans; except for:
4909	Printed or illustrated postcards;	Manufacture from materials of any
	printed cards bearing personal	heading, except those of headings
	greetings, messages or announcements,	4909 and 4911
	whether or not illustrated, with or
	without envelopes or trimmings
4910	Calendars of any kind, printed,
	including calendar blocks:
	- Calendars of the "perpetual" type or	Manufacture:
	with replaceable blocks mounted on	- from materials of any heading,
	bases other than paper or paperboard	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
	- 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 cocoons	Carding or combing of silk waste
	unsuitable for reeling, yarn waste and
	garnetted stock), carded or combed
5004 to	Silk yarn and yarn spun from silk	Manufacture from (7):
ex 5006	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 hair;	Manufacture from materials of any
Chapter 51	horsehair yarn and woven fabric;	heading, except that of the product
	except for:
5106 to	Yarn of wool, of fine or coarse animal	Manufacture from (7):
5110	hair or of horsehair	- raw silk or silk waste, carded or
		combed or otherwise prepared for
		spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5111 to	Woven fabrics of wool, of fine or
5113	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 fibres; paper	Manufacture from materials of any
Chapter 53	yarn and woven fabrics of paper	heading, except that of the product
	yarn; except for:
5306 to	Yarn of other vegetable textile fibres;	Manufacture from (7):
5308	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 vegetable
5311	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 thread of	Manufacture from (7):
5406	man-made filaments	- raw silk or silk waste, carded or
		combed or otherwise prepared for
		spinning,
		- natural fibres, not carded or combed
		or otherwise prepared for spinning,
		- chemical materials or textile pulp, or
		- paper-making materials
5407 and	Woven fabrics of man-made
5408	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
5507		materials or textile pulp
5508 to	Yarn and sewing thread of	Manufacture from (7):
5511	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
Woven fabrics of man-made staple fibres:
5516	- 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 non-wovens;	Manufacture from (7):
Chapter 56	special yarns; twine, cordage, ropes	- coir yarn,
	and cables and articles thereof;	- natural fibres,
	except for:	- chemical materials or textile pulp, or
		- 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
Rubber thread and cord, textile
	covered; textile yarn, and strip and
	the like of heading 5404 or 5405,
	impregnated, coated, covered or
	sheathed with rubber or plastics:
	- Rubber thread and cord, textile	Manufacture from rubber thread or
	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
Metallised yarn, whether or not	Manufacture from (7):
	gimped, being textile yarn, or strip	- natural fibres,
	or the like of heading 5404 or 5405,	- man-made staple fibres, not carded
	combined with metal in the form of	or combed or otherwise processed for
	thread, strip or powder or covered	spinning,
	with metal	- chemical materials or textile pulp, or
		- paper-making materials
5606	Gimped yarn, and strip and the like	Manufacture from (7):
	of heading 5404 or 5405, gimped	- natural fibres,
	(other than those of heading 5605	- man-made staple fibres, not carded
	and gimped horsehair yarn);	or combed or otherwise processed for
	chenille yarn (including flock	spinning,
	chenille yarn); loop wale-yarn	- chemical materials or textile pulp, or
		- paper-making materials
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; tufted textile
Chapter 58	fabrics; lace; tapestries; trimmings;
	embroidery; except for:
	- Combined with rubber thread	Manufacture from single yarn (7)
	- 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 the types	Manufacture from materials of any
	Gobelins, Flanders, Aubusson,	heading, except that of the product
	Beauvais and the like, and needle-
	worked tapestries (for example,
	petit point, cross stitch), whether or
	not made up
5810	Embroidery in the piece, in strips or	Manufacture:
	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 with gum or	Manufacture from yarn
	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 than 90 % by	Manufacture from yarn
	weight of textile materials
	- Other	Manufacture from chemical
		materials or textile pulp
5903	Textile fabrics impregnated, coated,	Manufacture from yarn
	covered or laminated with plastics,	or
	other than those of heading 5902	Printing accompanied by at least two
		preparatory or finishing operations (such
		as scouring, bleaching, mercerising,
		heat setting, rasing, calendering, shrink
		resistance processing, permanent
		finishing, decatising, impregnating,
		mending and burling), 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 note cut to	Manufacture from yarn (7)
	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, covered or	Manufacture from yarn
	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 fabrics	Manufacture from (7):
		- 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 synthetic	Manufacture from chemical materials
	filament yarn, containing more than
	90 % by weight of textile materials
	- Other	Manufacture from yarn
5907	Textile fabrics otherwise impregnated,	Manufacture from yarn
	coated or covered; painted canvas	or
	being theatrical scenery, studio	Printing accompanied by at least two
	back-cloths or the like	preparatory or finishing operations (such
		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
5908	Textile wicks, woven, plaited or
	knitted, for lamps, stoves, lighters,
	candles or the like; incandescent gas
	mantles and tubular knitted gas
	mantle fabric therefor, whether or
	not impregnated:
	- Incandescent gas mantles,	Manufacture from tubular knitted
	impregnated	gas-mantle fabric
	- Other	Manufacture from materials of any
		heading, except that of the product
5909 to	Textile articles of a kind suitable for
5911	industrial use:
	- Polishing discs or rings other than	Manufacture from yarn or waste
	of felt of heading 5911	fabrics or rags of heading 6310
	- Woven fabrics, of a kind commonly	Manufacture from (7):
	used in papermaking or other	- coir yarn,
	technical uses, felted or not, whether	- the following materials:
	or not impregnated or coated, tubular
	or endless with single or multiple warp
	and/or weft, or flat woven with multiple
	warp and/or weft of heading 5911
		-- yarn of polytetrafluoroethylene ,(8)
		-- yarn, multiple, of polyamide, coated
		impregnated or covered with a phenolic resin,
		-- yarn of synthetic textile fibres of
		aromatic polyamides, obtained by
		polycondensation of
		m-phenylenediamine and isophthalic acid,
		-- monofil of 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 fabrics	Manufacture from (7):
		- 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 together or	Manufacture from yarn (7)(9)
	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 clothing	Manufacture from yarn (7)( 9)
Chapter 62	accessories, not knitted or
	crocheted; except for:
ex 6202,	Women's, girls' and babies' clothing	Manufacture from yarn (9)
ex 6204,	and clothing accessories for babies,	or
ex 6206,	embroidered	Manufacture from unembroidered
ex 6209		fabric, provided that the value of the
and		unembroidered fabric used does not
ex 6211		exceed 40 % of the ex-works price
		of the product (9)
ex 6210	Fire-resistant equipment of fabric	Manufacture from yarn (9)
and	covered with foil of aluminised	or
ex 6216	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, scarves,
6214	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 of fabric	Manufacture from yarn (9)
	covered with foil of aluminised	or
	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 and cuffs,	Manufacture:
	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 articles; sets;	Manufacture from materials of any
Chapter 63	worn clothing and worn textile	heading, except that of the product
	articles; rags; except for:
6301 to	Blankets, travelling rugs, bed linen etc.;
6304	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 kind used for	Manufacture from (7):
	the packing of goods	- natural fibres,
		- 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, including	Manufacture in which the value of
	dress patterns	all the materials used does not
		exceed 40 % of the ex-works price
		of the product
6308	Sets consisting of woven fabric and	Each item in the set must satisfy
	yarn, whether or not with	the rule which would apply to it if it
	accessories, for making up into rugs,	were not included in the set. However,
	tapestries, embroidered table cloths	non-originating articles may be
	or serviettes, or similar textile	incorporated, provided that their
	articles, put up in packings for	total value does not exceed 15 %
	retail sale	of the ex-works price of the set
ex	Footwear, gaiters and the like; parts	Manufacture from materials of any
Chapter 64	of such articles; except for:	heading, except from assemblies of
		uppers affixed to inner soles or to
		other sole components of heading 6406
6406	Parts of footwear (including uppers	Manufacture from materials of any
	whether or not attached to soles other	heading, except that of the product
	than outer soles); removable in-soles,
	heel cushions and similar articles;
	gaiters, leggings and similar articles,
	and parts thereof
ex	Headgear and parts thereof;	Manufacture from materials of any
Chapter 65	except for:	heading, except that of the product
6503	Felt hats and other felt headgear,	Manufacture from yarn or textile
	made from the hat bodies, hoods or	fibres (9)
	plateaux of heading 6501, whether
	or not lined or trimmed
6505	Hats and other headgear, knitted or	Manufacture from yarn or textile
	crocheted, or made up from lace, felt	fibres (9)
	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, walking-	Manufacture from materials of any
Chapter 66	sticks, seat-sticks, whips, riding-	heading, except that of the product
	crops, and parts thereof; except for:
6601	Umbrellas and sun umbrellas	Manufacture in which the value
	(including walking-stick umbrellas,	of all the materials used does not
	garden umbrellas and similar	exceed 50 % of the ex-works
	umbrellas)	price of the product
Chapter 67	Prepared feathers and down and	Manufacture from materials of any
	articles made of feathers or of down;	heading, except that of the product
	artificial flowers; articles of human hair
ex	Articles of stone, plaster, cement,	Manufacture from materials of any
Chapter 68	asbestos, mica or similar materials;	heading, except that of the product
	except for:
ex 6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex 6812	Articles of asbestos; articles of	Manufacture from materials of any
	mixtures with a basis of asbestos or	heading
	of mixtures with a basis of asbestos
	and magnesium carbonate
ex 6814	Articles of mica, including	Manufacture from worked mica
	agglomerated or reconstituted mica,	(including agglomerated or
	on a support of paper, paperboard or	reconstituted mica)
	other materials
Chapter 69	Ceramic products	Manufacture from materials of any
		heading, except that of the product
ex	Glass and glassware; except for:	Manufacture from materials of any
Chapter 70		heading, except that of the product
ex 7003,	Glass with a non-reflecting layer	Manufacture from materials of
ex 7004		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, coated with	Manufacture from non-coated
	a dielectric thin film, and of a	glass-plate substrate of heading 7006
	semiconductor grade in accordance
	with SEMII-standards (11)
	- Other	Manufacture from materials of
		heading 7001
7007	Safety glass, consisting of toughened	Manufacture from materials of
	(tempered) or laminated glass	heading 7001
7008	Multiple-walled insulating units of	Manufacture from materials of
	glass	heading 7001
7009	Glass mirrors, whether or not framed,	Manufacture from materials of
	including rear-view mirrors	heading 7001
7010	Carboys, bottles, flasks, jars, pots,	Manufacture from materials of any
	phials, ampoules and other containers,	heading, except that of the product
	of glass, of a kind used for the	or Cutting of glassware, provided
	conveyance or packing of goods;	that the total value of the uncut
	preserving jars of glass; stoppers,	glassware used does not exceed
	lids and other closures, of glass	50 % of the ex-works price of the product
7013	Glassware of a kind used for table,	Manufacture from materials of any
	kitchen, toilet, office, indoor	heading, except that of the product
	decoration or similar purposes (other	or
	than that of heading 7010 or 7018)	Cutting of glassware, provided that
		the total value of the uncut glassware
		used does not exceed 50 % of the
		ex-works price of the product
		or
		Hand-decoration (except silk-screen
		printing) of hand-blown glassware,
		provided that the total value of the
		hand-blown glassware used does
		not exceed 50 % of the ex-works
		price of the product
ex 7019	Articles (other than yarn) of glass fibres	Manufacture from:
		- uncoloured slivers, rovings, yarn
		or chopped strands, or
		- glass wool
ex	Natural or cultured pearls, precious	Manufacture from materials of any
Chapter 71	or semi-precious stones, precious	heading, except that of the product
	metals, metals clad with precious
	metal, and articles thereof; imitation
	jewellery; coin; except for:
ex 7101	Natural or cultured pearls, graded	Manufacture in which the value
	and temporarily strung for	of all the materials used does not
	convenience of transport	exceed 50 % of the ex-works
		price of the product
ex 7102,	Worked precious or semi-precious	Manufacture from unworked precious
ex 7103	stones (natural, synthetic or	or semi-precious stones
and	reconstructed)
ex 7104
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 in powder	Manufacture from unwrought
	form	precious metals
ex 7107,	Metals clad with precious metals,	Manufacture from metals clad with
ex 7109	semi-manufactured	precious metals, unwrought
and
ex 7111
7116	Articles of natural or cultured pearls,	Manufacture in which the value
	precious or semi-precious stones	of all the materials used does not
	(natural, synthetic or reconstructed)	exceed 50 % of the ex-works
		price of the product
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 iron or	Manufacture from materials of
	non-alloy steel	heading 7201, 7202, 7203,
		7204 or 7205
7208 to	Flat-rolled products, bars and rods,	Manufacture from ingots or other
7216	angles, shapes and sections of iron	primary forms of heading 7206
	or non-alloy steel
Wire of iron or non-alloy steel	Manufacture from semi-finished
		materials of heading 7207
ex 7218,	Semi-finished products, flat-rolled	Manufacture from ingots or other
7219 to	products, bars and rods, angles,	primary forms of heading 7218
7222	shapes and sections of stainless steel
7223	Wire of stainless steel	Manufacture from semi-finished
		materials of heading 7218
ex 7224,	Semi-finished products, flat-rolled	Manufacture from ingots or other
7225 to	products, hot-rolled bars and rods, in	primary forms of heading
7228	irregularly wound coils; angles,	7206, 7218 or 7224
	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; except for:	Manufacture from materials of any
Chapter 73		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 iron or steel,	heading 7206
	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 profiles, of	Manufacture from materials of
7305 and	iron (other than cast iron) or steel	heading 7206, 7207, 7218 or
7306		7224
ex 7307	Tube or pipe fittings of stainless	Turning, drilling, reaming, threading,
	steel (ISO No X5CrNiMo 1712),	deburring and sandblasting of forged
	consisting of several parts	blanks, provided that the total value
		of the forged blanks used does not
		exceed 35 % of the ex-works price
		of the product
7308	Structures (excluding prefabricated	Manufacture from materials of any
	buildings of heading 9406) and	heading, except that of the product.
	parts of structures (for example,	However, welded angles, shapes
	bridges and bridge-sections, lock-	and sections of heading 7301 may
	gates, towers, lattice masts, roofs,	not be used
	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 thereof;	Manufacture:
Chapter 74	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 copper	Manufacture from materials of any
	(precipitated copper)	heading, except that of the product
7402	Unrefined copper; copper anodes for	Manufacture from materials of any
	electrolytic refining	heading, except that of the product
7403	Refined copper and copper alloys,
	unwrought:
	- Refined copper	Manufacture from materials of any
		heading, except that of the product
	- Copper alloys and refined copper	Manufacture from refined copper,
	containing other elements	unwrought, or waste and scrap of copper
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 thereof; except for:	Manufacture:
Chapter 75		- 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 oxide sinters	Manufacture from materials of any
7503	and other intermediate products of	heading, except that of the product
	nickel metallurgy; unwrought nickel;
	nickel waste and scrap
ex	Aluminium and articles thereof;	Manufacture:
Chapter 76	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 than	Manufacture:
	gauze, cloth, grill, netting, fencing,	- from materials of any heading,
	reinforcing fabric and similar materials	except that of the product. However,
	(including endless bands) of	gauze, cloth, grill, netting, fencing,
	aluminium wire, and expanded	reinforcing fabric and similar materials
	metal of aluminium	(including endless bands) of aluminium
		wire, or expanded metal of aluminium
		may be used; and
		- in which the value of all the materials
		used does not exceed 50 % of the
		ex-works price of the product
Chapter 77	Reserved for possible future use in the HS
ex	Lead and articles thereof; except for:	Manufacture:
Chapter 78		- 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 thereof; except for:	Manufacture:
Chapter 79		- 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; except for:	Manufacture:
Chapter 80		- 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; other articles	Manufacture from materials of any
8007	of tin	heading, except that of the product
Chapter 81	Other base metals; cermets; articles
	thereof:
	- Other base metals, wrought;	Manufacture in which the value of
	articles thereof	all 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, spoons	Manufacture from materials of any
Chapter 82	and forks, of base metal; parts	heading, except that of the product
	thereof of base metal; except for:
8206	Tools of two or more of the headings	Manufacture from materials of any
	8202 to 8205, put up in sets for	heading, except those of headings
	retail sale	8202 to 8205. However, tools of
		headings 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 hand tools,	Manufacture:
	whether or not power-operated, or for	- from materials of any heading,
	machine-tools (for example, for	except that of the product, and
	pressing, stamping, punching,	- in which the value of all the materials
	tapping, threading, drilling, boring,	used does not exceed 40 % of the
	broaching, milling, turning, or	ex-works price of the product
	screwdriving), including dies for
	drawing or extruding metal, and
	rock drilling or earth boring tools
8208	Knives and cutting blades, for	Manufacture:
	machines or for mechanical	- from materials of any heading,
	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 blades, serrated	Manufacture from materials of any
	or not (including pruning knives),	heading, except that of the product.
	other than knives of heading 8208	However, knife blades and handles
		of base metal may be used
8214	Other articles of cutlery (for example,	Manufacture from materials of any
	hair clippers, butchers' or kitchen	heading, except that of the product.
	cleavers, choppers and mincing	However, handles of base metal
	knives, paper knives); manicure or	may be used
	pedicure sets and instruments
	(including nail files)
8215	Spoons, forks, ladles, skimmers,	Manufacture from materials of any
	cake-servers, fish-knives, butter-knives,	heading, except that of the product.
	sugar tongs and similar kitchen or	However, handles of base metal
	tableware	may be used
ex	Miscellaneous articles of base metal;	Manufacture from materials of any
Chapter 83	except for:	heading, except that of the product
ex 8302	Other mountings, fittings and similar	Manufacture from materials of any
	articles suitable for buildings, and	heading, except that of the product.
	automatic door closers	However, other materials of heading
		8302 may be used, provided that
		their total value does not exceed 20 %
		of the ex-works price of the product
ex 8306	Statuettes and other ornaments, of	Manufacture from materials of any
	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, machinery	Manufacture:	Manufacture in
Chapter 84	and mechanical appliances; parts	- from materials of any heading,	which the value of
	thereof; except for:	except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
ex 8401	Nuclear fuel elements	Manufacture from materials of	Manufacture in
		any heading, except that of the	which the value of
		product (12)	all the materials
			used does not
			exceed 30 % of
			the ex-works price
			of the product
8402	Steam or other vapour	Manufacture:	Manufacture in
	generating boilers (other than central	- from materials of any heading,	which the value of
	heating hot water boilers capable	except that of the product, and	all the materials
	also of producing low pressure	- in which the value of all the	used does not
	steam); super-heated water boilers	materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8403 and	Central heating boilers other than	Manufacture from materials of	Manufacture in
ex 8404	those of heading 8402 and auxiliary	any heading, except those of	which the value of
	plant for central heating boilers	headings 8403 and 8404	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
8406	Steam turbines and other vapour	Manufacture in which the value of
	turbines	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
8407	Spark-ignition reciprocating or rotary	Manufacture in which the value of
	internal combustion piston engines	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
8408	Compression-ignition internal	Manufacture in which the value of
	combustion piston engines (diesel or	all the materials used does not
	semi-diesel engines)	exceed 40 % of the ex-works
		price of the product
8409	Parts suitable for use solely or	Manufacture in which the value of
	principally with the engines of	all the materials used does not
	heading 8407 or 8408	exceed 40 % of the ex-works
		price of the product
8411	Turbo-jets, turbo-propellers and	Manufacture:	Manufacture in
	other gas turbines	- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8412	Other engines and motors	Manufacture in which the value of
		all the materials used does not
		exceed 40 % of the ex-works
		price of the product
ex 8413	Rotary positive displacement pumps	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
ex 8414	Industrial fans, blowers and the like	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8415	Air conditioning machines,	Manufacture in which the value of
	comprising a motor-driven fan and	all the materials used does not
	elements for changing the temperature	exceed 40 % of the ex-works
	and humidity, including those	price of the product
	machines in which the humidity
	cannot be separately regulated
8418	Refrigerators, freezers and other	Manufacture:	Manufacture in
	refrigerating or freezing equipment,	- from materials of any heading,	which the value of
	electric or other; heat pumps other	except that of the product,	all the materials
	than air conditioning machines of	- in which the value of all the	used does not
	heading 8415	materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product, and	of the product
		- 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, paper pulp,	Manufacture in which:	Manufacture in
	paper and paperboard industries	- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of the	of the product
		same heading as the product
		used does not exceed 25 % of
		the ex-works price of the product
8420	Calendering or other rolling machines,	Manufacture in which:	Manufacture in
	other than for metals or glass, and	- the value of all the materials	which the value of
	cylinders therefor	used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of the	of the product
		same heading as the product
		used does not exceed 25 % of
		the ex-works price of the product
8423	Weighing machinery (excluding	Manufacture:	Manufacture in
	balances of a sensitivity of 5 cg or	- from materials of any heading,	which the value of
	better), including weight operated	except that of the product, and	all the materials
	counting or checking machines;	- in which the value of all the	used does not
	weighing machine weights of all kinds	materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8425 to	Lifting, handling, loading or	Manufacture in which:	Manufacture in
8428	unloading machinery	- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		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:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 8431 used does not
		exceed 10 % of the ex-works
		price of the product
8430	Other moving, grading, levelling,	Manufacture in which:	Manufacture in
	scraping, excavating, tamping,	- the value of all the materials	which the value of
	compacting, extracting or boring	used does not exceed 40 % of	all the materials
	machinery, for earth, minerals or ores;	the ex-works price of the	used does not
	pile-drivers and pile-extractors;	product, and	exceed 30 % of
	snow-ploughs and snow-blowers	- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 8431 used does not
		exceed 10 % of the ex-works
		price of the product
ex 8431	Parts suitable for use solely or	Manufacture in which the value of
	principally with road rollers	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
8439	Machinery for making pulp of fibrous	Manufacture in which:	Manufacture in
	cellulosic material or for making or	- the value of all the materials	which the value of
	finishing paper or paperboard	used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of the	of the product
		same heading as the product
		used does not exceed 25 % of
		the ex-works price of the product
8441	Other machinery for making up	Manufacture in which:	Manufacture in
	paper pulp, paper or paperboard,	- the value of all the materials	which the value of
	including cutting machines of all	used does not exceed 40 % of	all the materials
	kinds	the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of the	of the product
		same heading as the product
		used does not exceed 25 % of
		the ex-works price of the product
8444 to	Machines of these headings for use	Manufacture in which the value of
8447	in the textile industry	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
ex 8448	Auxiliary machinery for use with	Manufacture in which the value of
	machines of headings 8444 and 8445	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
8452	Sewing machines, other than book-
	sewing machines of heading 8440;
	furniture, bases and covers specially
	designed for sewing machines;
	sewing machine needles:
	- Sewing machines (lock stitch only)	Manufacture in which:
	with heads of a weight not exceeding	- the value of all the materials
	16 kg without motor or 17 kg with	used does not exceed 40 % of
	motor	the ex-works price of the product,
		- 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 machines and	Manufacture in which the value of
8466	their parts and accessories of	all the materials used does not
	headings 8456 to 8466	exceed 40 % of the ex-works
		price of the product
8469 to	Office machines (for example,	Manufacture in which the value of
8472	typewriters, calculating machines,	all the materials used does not
	automatic data processing machines,	exceed 40 % of the ex-works
	duplicating machines, stapling machines)	price of the product
8480	Moulding boxes for metal foundry;	Manufacture in which the value
	mould bases; moulding patterns;	of all the materials used does not
	moulds for metal (other than ingot	exceed 50 % of the ex-works
	moulds), metal carbides, glass,	price of the product
	mineral materials, rubber or plastics
8482	Ball or roller bearings	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8484	Gaskets and similar joints of metal	Manufacture in which the value of
	sheeting combined with other material	all the materials used does not
	or of two or more layers of metal;	exceed 40 % of the ex-works
	sets or assortments of gaskets and	price of the product
	similar joints, dissimilar in
	composition, put up in pouches,
	envelopes or similar packings;
	mechanical seals
8485	Machinery parts, not containing	Manufacture in which the value of
	electrical connectors, insulators,	all the materials used does not
	coils, contacts or other electrical	exceed 40 % of the ex-works
	features, not specified or included	price of the product
	elsewhere in this Chapter
ex	Electrical machinery and equipment	Manufacture:	Manufacture in
Chapter 85	and parts thereof; sound recorders	- from materials of any heading,	which the value of
	and reproducers, television image	except that of the product, and	all the materials
	and sound recorders and reproducers,	- in which the value of all the	used does not
	and parts and accessories of such	materials used does not exceed	exceed 30 % of
	articles; except for:	40 % of the ex-works price of	the ex-works price
		the product	of the product
8501	Electric motors and generators	Manufacture in which:	Manufacture in
	(excluding generating sets)	- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 8503 used does not
		exceed 10 % of the ex-works
		price of the product
8502	Electric generating sets and rotary	Manufacture in which:	Manufacture in
	converters	- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		headings 8501 and 8503 used
		does not exceed 10 % of the
		ex-works price of the product
ex 8504	Power supply units for automatic	Manufacture in which the value of
	data-processing machines	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
ex 8518	Microphones and stands therefor;	Manufacture in which:	Manufacture in
	loudspeakers, whether or not	- the value of all the materials	which the value of
	mounted in their enclosures;	used does not exceed 40 % of	all the materials
	audio-frequency electric amplifiers;	the ex-works price of the	used does not
	electric sound amplifier sets	product, and	exceed 25 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8519	Turntables (record-decks), record-	Manufacture in which:	Manufacture in
	players, cassette-players and other	- the value of all the materials	which the value of
	sound reproducing apparatus, not	used does not exceed 40 % of	all the materials
	incorporating a sound recording	the ex-works price of the	used does not
	device	product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8520	Magnetic tape recorders and other	Manufacture in which:	Manufacture in
	sound recording apparatus, whether	- the value of all the materials	which the value of
	or not incorporating a sound	used does not exceed 40 % of	all the materials
	reproducing device	the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8521	Video recording or reproducing	Manufacture in which:	Manufacture in
	apparatus, whether or not	- the value of all the materials	which the value of
	incorporating a video tuner	used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8522	Parts and accessories suitable for use	Manufacture in which the value of
	solely or principally with the	all the materials used does not
	apparatus of headings 8519 to 8521	exceed 40 % of the ex-works
		price of the product
8523	Prepared unrecorded media for sound	Manufacture in which the value of
	recording or similar recording of other	all the materials used does not
	phenomena, other than products of	exceed 40 % of the ex-works
	Chapter 37	price of the product
8524	Records, tapes and other recorded
	media for sound or other similarly
	recorded phenomena, including
	matrices and masters for the
	production of records, but excluding
	products of Chapter 37:
	- Matrices and masters for the	Manufacture in which the value of
	production of records	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
	- Other	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 8523 used does not
		exceed 10 % of the ex-works
		price of the product
8525	Transmission apparatus for radio-	Manufacture in which:	Manufacture in
	telephony, radio-telegraphy, radio-	- the value of all the materials	which the value of
	broadcasting or television, whether	used does not exceed 40 % of	all the materials
	or not incorporating reception	the ex-works price of the	used does not
	apparatus or sound recording or	product, and	exceed 25 % of
	reproducing apparatus; television	- the value of all the non-	the ex-works price
	cameras; still image video cameras	originating materials used does	of the product
	and other video camera recorders;	not exceed the value of all the
	digital cameras	originating materials used
8526	Radar apparatus, radio navigational	Manufacture in which:	Manufacture in
	aid apparatus and radio remote	- the value of all the materials	which the value of
	control apparatus	used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8527	Reception apparatus for radio-	Manufacture in which:	Manufacture in
	telephony, radio-telegraphy or radio-	- the value of all the materials	which the value of
	broadcasting, whether or not	used does not exceed 40 % of	all the materials
	combined, in the same housing,	the ex-works price of the	used does not
	with sound recording or reproducing	product, and	exceed 25 % of
	apparatus or a clock	- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8528	Reception apparatus for television,	Manufacture in which:	Manufacture in
	whether or not incorporating radio	- the value of all the materials	which the value of
	broadcast receivers or sound or	used does not exceed 40 % of	all the materials
	video recording or reproducing	the ex-works price of the	used does not
	apparatus; video monitors and	product, and	exceed 25 % of
	video projectors	- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8529	Parts suitable for use solely or
	principally with the apparatus of
	headings 8525 to 8528:
	- Suitable for use solely or principally	Manufacture in which the value of
	with video recording or reproducing	all the materials used does not
	apparatus	exceed 40 % of the ex-works
		price of the product
	- Other	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
8535 and	Electrical apparatus for switching or	Manufacture in which:	Manufacture in
8536	protecting electrical circuits, or for	- the value of all the materials	which the value of
	making connections to or in	used does not exceed 40 % of	all the materials
	electrical circuits	the ex-works price of the	used does not
		product, and	exceed 30 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 8538 used does not
		exceed 10 % of the ex-works
		price of the product
8537	Boards, panels, consoles, desks,	Manufacture in which:	Manufacture in
	cabinets and other bases, equipped	- the value of all the materials	which the value of
	with two or more apparatus of	used does not exceed 40 % of	all the materials
	heading 8535 or 8536, for electric	the ex-works price of the	used does not
	control or the distribution of electricity,	product, and	exceed 30 % of
	including those incorporating	- within the above limit, the	the ex-works price
	instruments or apparatus of Chapter	value of all the materials of	of the product
	90, and numerical control apparatus,	heading 8538 used does not
	other than switching apparatus of	exceed 10 % of the ex-works
	heading 8517	price of the product
ex 8541	Diodes, transistors and similar semi-	Manufacture:	Manufacture in
	conductor devices, except wafers not	- from materials of any heading,	which the value of
	yet cut into chips	except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8542	Electronic integrated circuits and
	microassemblies:
	- Monolithic integrated circuits	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		headings 8541 and 8542 used
		does not exceed 10 % of the
		ex-works price of the product
		or
		The operation of diffusion (in
		which integrated circuits are
		formed on a semi-conductor
		substrate by the selective
		introduction of an appropriate
		dopant), whether or not
		assembled and/or tested in a
		country other than those
		specified in Articles 3 and 4
	- Other	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		headings 8541 and 8542 used
		does not exceed 10 % of the
		ex-works price of the product
8544	Insulated (including enamelled or	Manufacture in which the value of
	anodised) wire, cable (including	all the materials used does not
	coaxial cable) and other insulated	exceed 40 % of the ex-works
	electric conductors, whether or not	price of the product
	fitted with connectors; optical fibre
	cables, made up of individually
	sheathed fibres, whether or not
	assembled with electric conductors
	or fitted with connectors
8545	Carbon electrodes, carbon brushes,	Manufacture in which the value of
	lamp carbons, battery carbons and	all the materials used does not
	other articles of graphite or other	exceed 40 % of the ex-works
	carbon, with or without metal, of a	price of the product
	kind used for electrical purposes
8546	Electrical insulators of any material	Manufacture in which the value of
		all the materials used does not
		exceed 40 % of the ex-works
		price of the product
8547	Insulating fittings for electrical	Manufacture in which the value of
	machines, appliances or equipment,	all the materials used does not
	being fittings wholly of insulating	exceed 40 % of the ex-works
	materials apart from any minor	price of the product
	components of metal (for example,
	threaded sockets) incorporated during
	moulding solely for purposes of
	assembly, other than insulators of
	heading 8546; electrical conduit
	tubing and joints therefor, of base
	metal lined with insulating material
8548	Waste and scrap of primary cells,	Manufacture in which the value of
	primary batteries and electric	all the materials used does not
	accumulators; spent primary cells,	exceed 40 % of the ex-works
	spent primary batteries and spent	price of the product
	electric accumulators; electrical parts
	of machinery or apparatus, not
	specified or included elsewhere in
	this Chapter
ex	Railway or tramway locomotives,	Manufacture in which the value of
Chapter 86	rolling-stock and parts thereof;	all the materials used does not
	railway or tramway track fixtures	exceed 40 % of the ex-works
	and fittings and parts thereof;	price of the product
	mechanical (including electro-
	mechanical) traffic signalling
	equipment of all kinds; except for:
8608	Railway or tramway track fixtures	Manufacture:	Manufacture in
	and fittings; mechanical (including	- from materials of any heading,	which the value of
	electromechanical) signalling, safety	except that of the product, and	all the materials
	or traffic control equipment for	- in which the value of all the	used does not
	railways, tramways, roads, inland	materials used does not exceed	exceed 30 % of
	waterways, parking facilities, port	40 % of the ex-works price of	the ex-works price
	installations or airfields; parts of the	the product	of the product
	foregoing
ex	Vehicles other than railway or	Manufacture in which the value of
Chapter 87	tramway rolling-stock, and parts and	all the materials used does not
	accessories thereof; except for:	exceed 40 % of the ex-works
		price of the product
8709	Works trucks, self-propelled, not	Manufacture:	Manufacture in
	fitted with lifting or handling	- from materials of any heading,	which the value of
	equipment, of the type used in	except that of the product, and	all the materials
	factories, warehouses, dock areas or	- in which the value of all the	used does not
	airports for short distance transport	materials used does not exceed	exceed 30 % of
	of goods; tractors of the type used	40 % of the ex-works price of	the ex-works price
	on railway station platforms; parts	the product	of the product
	of the foregoing vehicles
8710	Tanks and other armoured fighting	Manufacture:	Manufacture in
	vehicles, motorized, whether or not	- from materials of any heading,	which the value of
	fitted with weapons, and parts of	except that of the product, and	all the materials
	such vehicles	- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8711	Motorcycles (including mopeds) and
	cycles fitted with an auxiliary motor,
	with or without side-cars; side-cars:
	- With reciprocating internal
	combustion piston engine of a
	cylinder capacity:
	-- Not exceeding 50 cm3	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 20 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
	-- Exceeding 50 cm3	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 25 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
	- Other	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
ex 8712	Bicycles without ball bearings	Manufacture from materials of	Manufacture in
		any heading, except those of	which the value of
		heading 8714	all the materials
			used does not
			exceed 30 % of
			the ex-works price
			of the product
8715	Baby carriages and parts thereof	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
8716	Trailers and semi-trailers; other	Manufacture:	Manufacture in
	vehicles, not mechanically	- from materials of any heading,	which the value of
	propelled; parts thereof	except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
ex	Aircraft, spacecraft, and parts	Manufacture from materials of a	Manufacture in
Chapter 88	thereof; except for:	ny heading, except that of the	which the value of
		product	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
ex 8804	Rotochutes	Manufacture from materials of	Manufacture in
		any heading, including other	which the value of
		materials of heading 8804	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
8805	Aircraft launching gear; deck-arrestor	Manufacture from materials of	Manufacture in
	or similar gear; ground flying trainers;	any heading, except that of the	which the value of
	parts of the foregoing articles	product	all the materials
			used does not
			exceed 30 % of
			the ex-works price
			of the product
Chapter 89	Ships, boats and floating structures	Manufacture from materials of	Manufacture in
		any heading, except that of the	which the value of
		product. However, hulls of	all the materials
		heading 8906 may not be used	used does not
			exceed 40 % of
			the ex-works price
			of the product
ex	Optical, photographic,	Manufacture:	Manufacture in
Chapter 90	cinematographic, measuring,	- from materials of any heading,	which the value of
	checking, precision, medical or	except that of the product, and	all the materials
	surgical instruments and apparatus;	- in which the value of all the	used does not
	parts and accessories thereof;	materials used does not exceed	exceed 30 % of
	except for:	40 % of the ex-works price of	the ex-works price
		the product	of the product
9001	Optical fibres and optical fibre bundles;	Manufacture in which the value of
	optical fibre cables other than those	all the materials used does not
	of heading 8544; sheets and plates of	exceed 40 % of the ex-works
	polarizing material; lenses (including	price of the product
	contact lenses), prisms, mirrors and
	other optical elements, of any material,
	unmounted, other than such elements
	of glass not optically worked
Lenses, prisms, mirrors and other	Manufacture in which the value of
	optical elements, of any material,	all the materials used does not
	mounted, being parts of or fittings	exceed 40 % of the ex-works
	for instruments or apparatus, other	price of the product
	than such elements of glass not
	optically worked
9004	Spectacles, goggles and the like,	Manufacture in which the value
	corrective, protective or other	of all the materials used does
		not exceed 40% of the ex-works
		price of the product
Binoculars, monoculars, other	Manufacture:	Manufacture in
	optical telescopes, and mountings	- from materials of any heading,	which the value of
	therefor, except for astronomical	except that of the product,	all the materials
	refracting telescopes and mountings	- in which the value of all the	used does not
	therefor	materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product; and	of the product
		- in which the value of all the non-
		originating materials used does
		not exceed the value of all the
		originating materials used
ex 9006	Photographic (other than	Manufacture:	Manufacture in
	cinematographic) cameras;	- from materials of any heading,	which the value of
	photographic flashlight apparatus	except that of the product,	all the materials
	and flashbulbs other than electrically	- in which the value of all the	used does not
	ignited flashbulbs	materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product, and	of the product
		- in which the value of all the
		non-originating materials used
		does not exceed the value of all
		the originating materials used
9007	Cinematographic cameras and	Manufacture:	Manufacture in
	projectors, whether or not	- from materials of any heading,	which the value of
	incorporating sound recording or	except that of the product,	all the materials
	reproducing apparatus	- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product, and	of the product
		- in which the value of all the
		non-originating materials used
		does not exceed the value of
		all the originating materials used
9011	Compound optical microscopes,	Manufacture:	Manufacture in
	including those for	- from materials of any heading,	which the value of
	photomicrography,	except that of the product,	all the materials
	cinephotomicrography or	- in which the value of all the	used does not
	microprojection	materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product, and	of the product
		- in which the value of all the
		non-originating materials used
		does not exceed the value of
		all the originating materials used
ex 9014	Other navigational instruments	Manufacture in which the value of
	and appliances	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
9015	Surveying (including photogrammetrical	Manufacture in which the value of
	surveying), hydrographic,	all the materials used does not
	oceanographic, hydrological,	exceed 40 % of the ex-works
	meteorological or geophysical	price of the product
	instruments and appliances,
	excluding compasses; rangefinders
9016	Balances of a sensitivity of 5 cg or	Manufacture in which the value of
	better, with or without weights	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
9017	Drawing, marking-out or	Manufacture in which the value of
	mathematical calculating	all the materials used does not
	instruments (for example, drafting	exceed 40 % of the ex-works
	machines, pantographs, protractors,	price of the product
	drawing sets, slide rules, disc
	calculators); instruments for
	measuring length, for use in the
	hand (for example, measuring rods
	and tapes, micrometers, callipers),
	not specified or included elsewhere
	in this chapter
9018	Instruments and appliances used in
	medical, surgical, dental or
	veterinary sciences, including
	scintigraphic apparatus, other
	electro-medical apparatus and
	sight-testing instruments:
	- Dentists' chairs incorporating	Manufacture from materials of	Manufacture in
	dental appliances or dentists'	any heading, including other	which the value of
	spittoons	materials of heading 9018	all the materials
			used does not
			exceed 40 % of
			the ex-works price
			of the product
	- Other	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
9019	Mechano-therapy appliances;	Manufacture:	Manufacture in
	massage apparatus; psychological	- from materials of any heading,	which the value of
	aptitude-testing apparatus; ozone	except that of the product, and	all the materials
	therapy, oxygen therapy, aerosol	- in which the value of all the	used does not
	therapy, artificial respiration or other	materials used does not exceed	exceed 25 % of
	therapeutic respiration apparatus	40 % of the ex-works price of	the ex-works price
		the product	of the product
9020	Other breathing appliances and gas	Manufacture:	Manufacture in
	masks, excluding protective masks	- from materials of any heading,	which the value of
	having neither mechanical parts nor	except that of the product, and	all the materials
	replaceable filters	- in which the value of all the	used does not
		materials used does not exceed	exceed 25 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
9024	Machines and appliances for testing	Manufacture in which the value of
	the hardness, strength, compressibility,	all the materials used does not
	elasticity or other mechanical	exceed 40 % of the ex-works
	properties of materials (for example,	price of the product
	metals, wood, textiles, paper, plastics)
9025	Hydrometers and similar floating	Manufacture in which the value of
	instruments, thermometers,	all the materials used does not
	pyrometers, barometers, hygrometers	exceed 40 % of the ex-works
	and psychrometers, recording or not,	price of the product
	and any combination of these
	instruments
9026	Instruments and apparatus for	Manufacture in which the value of
	measuring or checking the flow, level,	all the materials used does not
	pressure or other variables of liquids	exceed 40 % of the ex-works
	or gases (for example, flow meters,	price of the product
	level gauges, manometers, heat
	meters), excluding instruments and
	apparatus of heading 9014, 9015,
	9028 or 9032
9027	Instruments and apparatus for	Manufacture in which the value of
	physical or chemical analysis (for	all the materials used does not
	example, polarimeters, refractometers,	exceed 40 % of the ex-works
	spectrometers, gas or smoke analysis	price of the product
	apparatus); instruments and
	apparatus for measuring or checking
	viscosity, porosity, expansion, surface
	tension or the like; instruments and
	apparatus for measuring or checking
	quantities of heat, sound or light
	(including exposure meters); microtomes
9028	Gas, liquid or electricity supply or
	production meters, including
	calibrating meters therefor:
	- Parts and accessories	Manufacture in which the value of
		all the materials used does not
		exceed 40 % of the ex-works
		price of the product
	- Other	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
9029	Revolution counters, production	Manufacture in which the value of
	counters, taximeters, mileometers,	all the materials used does not
	pedometers and the like; speed	exceed 40 % of the ex-works
	indicators and tachometers, other	price of the product
	than those of heading 9014 or 9015;
	stroboscopes
9030	Oscilloscopes, spectrum analysers	Manufacture in which the value of
	and other instruments and apparatus	all the materials used does not
	for measuring or checking electrical	exceed 40 % of the ex-works
	quantities, excluding meters of	price of the product
	heading 9028; instruments and
	apparatus for measuring or detecting
	alpha, beta, gamma, X-ray, cosmic or
	other ionizing radiations
9031	Measuring or checking instruments,	Manufacture in which the value of
	appliances and machines, not	all the materials used does not
	specified or included elsewhere in	exceed 40 % of the ex-works
	this chapter; profile projectors	price of the product
9032	Automatic regulating or controlling	Manufacture in which the value of
	instruments and apparatus	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
9033	Parts and accessories (not specified	Manufacture in which the value of
	or included elsewhere in this chapter)	all the materials used does not
	for machines, appliances, instruments	exceed 40 % of the ex-works
	or apparatus of Chapter 90	price of the product
ex	Clocks and watches and parts	Manufacture in which the value of
Chapter 91	thereof; except for:	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
9105	Other clocks	Manufacture in which:	Manufacture in
		- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
9109	Clock movements, complete and	Manufacture in which:	Manufacture in
	assembled	- the value of all the materials	which the value of
		used does not exceed 40 % of	all the materials
		the ex-works price of the	used does not
		product, and	exceed 30 % of
		- the value of all the non-	the ex-works price
		originating materials used does	of the product
		not exceed the value of all the
		originating materials used
9110	Complete watch or clock	Manufacture in which:	Manufacture in
	movements, unassembled or partly	- the value of all the materials	which the value of
	assembled (movement sets);	used does not exceed 40 % of	all the materials
	incomplete watch or clock	the ex-works price of the	used does not
	movements, assembled; rough	product, and	exceed 30 % of
	watch or clock movements	- within the above limit, the	the ex-works price
		value of all the materials of	of the product
		heading 9114 used does not
		exceed 10 % of the ex-works
		price of the product
9111	Watch cases and parts thereof	Manufacture:	Manufacture in
		- from materials of any heading,	which the value of
		except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
9112	Clock cases and cases of a similar	Manufacture:	Manufacture in
	type for other goods of this chapter,	- from materials of any heading,	which the value of
	and parts thereof	except that of the product, and	all the materials
		- in which the value of all the	used does not
		materials used does not exceed	exceed 30 % of
		40 % of the ex-works price of	the ex-works price
		the product	of the product
9113	Watch straps, watch bands and
	watch bracelets, and parts thereof:
	- Of base metal, whether or not	Manufacture in which the value of
	gold- or silver-plated, or of metal	all the materials used does not
	clad with precious metal	exceed 40 % of the ex-works
		price of the product
	- Other	Manufacture in which the value
		of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
Chapter 92	Musical instruments; parts and	Manufacture in which the value of
	accessories of such articles	all the materials used does not
		exceed 40 % of the ex-works
		price of the product
Chapter 93	Arms and ammunition; parts and	Manufacture in which the value
	accessories thereof	of all the materials used does not
		exceed 50 % of the ex-works
		price of the product
ex	Furniture; bedding, mattresses,	Manufacture from materials of	Manufacture in
Chapter 94	mattress supports, cushions and	any heading, except that of	which the value of
	similar stuffed furnishings; lamps	the product	all the materials
	and lighting fittings, not elsewhere		used does not
	specified or included; illuminated		exceed 40 % of
	signs, illuminated name-plates and		the ex-works price
	the like; prefabricated buildings;		of the product
	except for:
ex 9401	Base metal furniture, incorporating	Manufacture from materials of	Manufacture in
and	unstuffed cotton cloth of a weight	any heading, except that of the	which the value of
ex 9403	of 300 g/m2 or less	product	all the materials
		or	used does not
		Manufacture from cotton cloth	exceed 40 % of
		already made up in a form ready	the ex-works price
		for use with materials of heading	of the product
		9401 or 9403, provided that:
		- the value of the cloth does not
		exceed 25 % of the ex-works
		price of the product, and
		- all the other materials used are
		originating and are classified in a
		heading other than heading
		9401 or 9403
9405	Lamps and lighting fittings	Manufacture in which the value
	including searchlights and spotlights	of all the materials used does not
	and parts thereof, not elsewhere	exceed 50 % of the ex-works
	specified or included; illuminated	price of the product
	signs, illuminated name-plates and
	the like, having a permanently fixed
	light source, and parts thereof not
	elsewhere specified or included
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	Toys, games and sports requisites;	Manufacture from materials of any
Chapter 95	parts and accessories thereof;	heading, except that of the product
	except for:
9503	Other toys; reduced-size ("scale")	Manufacture:
	models and similar recreational	- from materials of any heading,
	models, working or not; puzzles of	except that of the product, and
	all kinds	- 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	Miscellaneous manufactured	Manufacture from materials of any
Chapter 96	articles; except for:	heading, except that of the product
ex 9601	Articles of animal, vegetable or	Manufacture from "worked" carving
and	mineral carving materials	materials of the same heading as
ex 9602		the product
ex 9603	Brooms and brushes (except for	Manufacture in which the value
	besoms and the like and brushes	of all the materials used does not
	made from marten or squirrel hair),	exceed 50 % of the ex-works
	hand-operated mechanical floor	price of the product
	sweepers, not motorized, paint pads
	and rollers, squeegees and mops
9605	Travel sets for personal toilet,	Each item in the set must satisfy
	sewing or shoe or clothes cleaning	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-	Manufacture:
	fasteners and press-studs, button	- from materials of any heading,
	moulds and other parts of these	except that of the product, and
	articles; button blanks	- 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	Manufacture from materials of any
	other porous-tipped pens and	heading, except that of the product.
	markers; fountain pens, stylograph	However, nibs or nib-points of the
	pens and other pens; duplicating	same heading as the product may
	stylos; propelling or sliding pencils;	be used
	pen-holders, pencil-holders and
	similar holders; parts (including caps
	and clips) of the foregoing articles,
	other than those of heading 9609
9612	Typewriter or similar ribbons, inked	Manufacture:
	or otherwise prepared for giving	- from materials of any heading,
	impressions, whether or not on spools	except that of the product, and
	or in cartridges; ink-pads, whether	- in which the value of all the
	or not inked, with or without boxes	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	Manufacture from materials of any
	antiques	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.

Annex III

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 the Parties 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.

1-3L21A COPY.GIF (74101 bytes)

2-3L21A COPY.GIF (85742 bytes)

3-3L21A COPY.GIF (54452 bytes)

4-3L21A COPY.GIF (76320 bytes)

5-3L21A COPY.GIF (118182 bytes)

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 1/2002 alter the substance of any rule existing prior to Decision No 1/2002, 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 1/2002.

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.