Council Decision (EU) 2019/41 of 3 December 2018 on the position to be taken, on behalf of the European Union, within the Association Committee established by the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, as regards an amendment to Protocol 3 to that Agreement concerning the definition of the concept of originating products and methods of administrative cooperation

Council Decision (EU) 2019/41 of 3 December 2018 on the position to be taken, on behalf of the European Union, within the Association Committee established by the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, as regards an amendment to Protocol 3 to that Agreement concerning the definition of the concept of originating products and methods of administrative cooperation THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof, Having regard to the proposal from the European Commission, Whereas: (1) The Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part OJ L 129, 15.5.2002, p. 3. (the Agreement) entered into force on 1 May 2002. Pursuant to Article 89 of the Agreement, an Association Council was established to examine any major issues arising within the framework of this Agreement and any other bilateral or international issues of mutual interest. (2) Pursuant to Article 92 of the Agreement, an Association Committee was established which shall be responsible for the implementation of the Agreement and to which the Association Council may delegate, in full or in part, any of its powers. (3) Pursuant to Article 94(1) of the Agreement, the Association Committee is to have the power to take decisions for the management of the Agreement as well as in areas where the Association Council has delegated its powers to it. (4) Pursuant to Article 2 of Council and Commission Decision 2002/357/EC, ECSC Council and Commission Decision 2002/357/EC, ECSC of 26 March 2002 on the conclusion of the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part (OJ L 129, 15.5.2002, p. 1). , the position to be taken by the Union within the Association Committee shall be laid down by the Council, on a proposal by the Commission. (5) It is appropriate to establish the position to be taken on the Union's behalf in the EU-Jordan Association Committee, as the Decision of the Association Committee amending the provisions of Protocol 3 to the Agreement, concerning the definition of the concept of originating products and the list of working or processing required to be carried out on non-originating materials in order for certain categories of products, manufactured in the territory of the Hashemite Kingdom of Jordan (Jordan), and connected with generating employment for Syrian refugees and Jordanians, to obtain originating status, will be binding on the Union. (6) Pursuant to Article 39 of Protocol 3 to the Agreement, as amended by Decision No 1/2006 of the EU-Jordan Association Council

Decision No 1/2006 of the EU-Jordan Association Council of 15 June 2006 amending Protocol 3 to the Euro-Mediterranean Agreement, concerning the definition of the concept of originating products and methods of administrative cooperation (OJ L 209, 31.7.2006, p. 30). , the Association Committee may decide to amend the provisions of that Protocol. (7) Pursuant to the Protocol 3 to the Agreement, as amended by Decision No 1/2016 concerning the definition of the concept of originating products and the list of working or processing required to be carried out on non-originating materials in order for certain categories of products, manufactured in the territory of Jordan, and connected with generating employment for Syrian refugees and Jordanians, to obtain originating status, Jordan submitted proposals for further relaxation of the scheme introduced by Decision No 1/2016. (8) As a result of the examination of Jordan's request, the Council, on behalf of the Union, considers it justified to agree on additional flexibilities of the rules of origin scheme, notably as concerns abandoning the zone requirement, setting a requirement for the Syrian workforce at the level of 15 % of total workforce throughout the scheme for each production facility, and extending the validity of the scheme until 31 December 2030. (9) The Annex to the Decision of the Association Committee attached to this Decision (the Decision of the Association Committee) should apply until 31 December 2030. (10) The achievement by Jordan of its objective of creating at least 60000 legal and active job opportunities, in particular corresponding to active work permits or other measurable means corresponding to legal and active employment determined by the Association Committee, for Syrian refugees would also represent a significant milestone in respect of the implementation of the Decision of the Association Committee. Accordingly, when this objective is achieved, the Union and Jordan should, also taking into account the modernisation of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin, extend the coverage of the Decision of the Association Committee to include all production in Jordan of products covered by that Decision without the requirement to satisfy the specific conditions set out in Article 1(1)(b) of the Annex to the Decision of the Association Committee. (11) If the objective of creating a total number of at least 60000 legal and active job opportunities, in particular corresponding to active work permits or other measurable means corresponding to legal and active employment determined by the Association Committee, for Syrian refugees is not achieved, the specific conditions set out in Article 1(1)(b) of the Annex to the Decision of the Association Committee should apply. (12) The application of the Annex to the Decision of the Association Committee should be accompanied by appropriate monitoring and reporting obligations and may be suspended if the conditions for its application are no longer fulfilled or if the conditions for safeguard measures are met,

HAS ADOPTED THIS DECISION:

Article 1

The position to be adopted on behalf of the Union within the EU-Jordan Association Committee established by Article 92 of the Agreement, as regards the amendment of Protocol 3 to that Agreement concerning the definition of the concept of originating products and methods of administrative cooperation, shall be based on the draft Decision of the Association Committee, attached to this Decision.

Article 2

After its adoption, the Decision of the Association Committee shall be published in the Official Journal of the European Union.

Article 3

This Decision shall enter into force on the date of its adoption. Done at Brussels, 3 December 2018. For the Council The President N. Hofer DRAFT DECISION No …/… OF THE EU-JORDAN ASSOCIATION COMMITTEE of … amending the provisions of Protocol 3 to the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, concerning the definition of the concept of originating products and the list of working or processing required to be carried out on non-originating materials in order for certain categories of products, manufactured in the territory of the Hashemite Kingdom of Jordan, and connected with generating employment for Syrian refugees and Jordanians, to obtain originating status THE EU-JORDAN ASSOCIATION COMMITTEE, Having regard to the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, (the Agreement), and in particular Article 94 of the Agreement and Article 39 of Protocol 3 to the Agreement, Whereas: (1) Since the entry into force of Decision No 1/2016 of the EU-Jordan Association Committee Decision No 1/2016 of the EU-Jordan Association Committee of 19 July 2016 amending the provisions of Protocol 3 to the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, concerning the definition of the concept of originating products and the list of working or processing required to be carried out on non-originating materials in order for certain categories of products, manufactured in dedicated development zones and industrial areas, and connected with generating employment for Syrian refugees and Jordanians, to obtain originating status [2016/1436] (OJ L 233, 30.8.2016, p. 6). until March 2018, eleven companies registered to benefit from the relaxed rules of origin scheme. (2) Between January 2016 and October 2018, the Hashemite Kingdom of Jordan (Jordan) issued over 120000 work permits to Syrian refugees, of which approximately 42000 were active work permits during the third quarter of 2018. (3) In December 2017, Jordan presented the first annual report on the implementation of Decision No 1/2016, concerning the definition of the concept of originating products and the list of working or processing required to be carried out on non-originating materials in order for certain categories of products, manufactured in the territory of Jordan, and connected with generating employment for Syrian refugees and Jordanians, to obtain originating status.

(4) Following the findings of the report, Jordan made a request to review Decision No 1/2016 and to introduce additional flexibilities. The Union considered that certain improvements of the scheme shall further contribute to a higher employment of Syrian refugees, as well as of Jordanians. (5) The further revision of requirements applicable to economic operators that wish to benefit from the rules of origin scheme would be subject to certain conditions with a view to ensuring that the benefits go hand in hand with the Jordanian efforts of employing Syrian refugees. (6) The Annex to this Decision applies to goods produced in production facilities located in Jordan and aims at contributing to the generation of employment for Syrian refugees and for the Jordanian population. (7) The objective of this amendment is to improve the original initiative in order to improve the effects of the scheme on the Jordanian economy and to contribute to increasing the number of Syrian refugees legally employed in Jordan, as well as Jordanians. (8) There should be a possibility of temporarily suspending the application of the Annex to this Decision, if the conditions set out in Article 1(1), (2) and (3) of the Annex to this Decision are not met. (9) There should also be a possibility of temporarily suspending the application of the Annex to this Decision with respect to any of the products listed in Article 2 of the Annex to this Decision imported in such increased quantities and under such conditions as to cause, or threaten to cause, serious injuries to Union producers of like or directly competing products in all or part of the territory of the Union or serious disturbances in any sector of the economy of the Union, in accordance with Articles 24 and 26 of the Agreement. (10) This Decision should be valid for a limited period sufficient to provide an incentive for additional investment and employment generation and should therefore expire on 31 December 2030. (11) The achievement by Jordan of its objective of creating at least 60000 legal and active job opportunities, in particular corresponding to active work permits or other measurable means corresponding to legal and active employment determined by the Association Committee, for Syrian refugees would also represent a significant milestone. Accordingly, when this objective is achieved, the Union and Jordan should, also taking into account the modernisation of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin, extend the coverage of this Decision to include all production in Jordan of products covered by this Decision without the need to satisfy the specific conditions set out in Article 1(1)(b) of the Annex to this Decision. (12) If the objective of creating at least 60000 legal and active job opportunities, in particular corresponding to active work permits or other measurable means corresponding to legal and active employment determined by the Association Committee, for Syrian refugees is not achieved, the specific conditions set out in Article 1(1)(b) of the Annex to this Decision should apply.

(13) Jordan will develop a clear and stable legal framework for decent employment of Syrian refugees. Specifically, Jordan will continue to expand the sectors and occupations open to refugees, mainly at technical level, with a particular focus on women's participation. In implementing the National Empowerment and Employment Programme (NEEP) and in calculating the participation of non-Jordanians working across multiple sectors, Jordan will exempt refugees from possible reductions in the percentage of non-Jordanians. Jordan will also ensure that the cost of obtaining the right to work for Syrian refugees is permanently waived. (14) Jordan will, with assistance from the EU where appropriate, ensure a clear framework for the set-up of joint ventures between Jordanians and third-country nationals, including Syrian refugees, focusing particularly on women, ensuring that the rights of both parties are upheld, that ownership is clarified and that access to finance is facilitated. (15) Jordan will take necessary steps towards facilitating investment and improving the overall business climate. To that end, Jordan will adopt and implement an action plan in close consultation with the European Union. In particular, Jordan will create stronger synergies between public sector entities, the private sector and donors, in an effort to improve the business environment and attract investment. To complement this action, the international community will provide firm-level assistance and programmes, aimed at increasing the export capability of Jordanian firms in sectors where the country has a competitive advantage in the global market. (16) Jordan will ensure regulatory predictability, with the aim of reducing red tape and costs for investors. This includes the development of incentives for business formalisation, streamlining the process for company registration, adopting a stable legal infrastructure for insolvency, corporate taxation, bank lending, as well as developing non-bank financial institutions, and reducing the administrative burden for companies requiring an export license. (17) Jordan will organise a Business and Investors' Conference in Jordan in due time to showcase the reformed scheme that was initially supposed to take place in autumn 2017 in Jordan. (18) Jordan supports the modernisation of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin with the aim of improving market access conditions for Jordanian exports in the European Union and to expand regional trade and economic integration, HAS ADOPTED THIS DECISION:

Article 1

1. Annex II(a) to Protocol 3 to the Agreement, containing the conditions for application and the list of working or processing required to be carried out on non-originating materials in order for the product manufactured in Jordan connected with the additional employment of Syrian refugees to obtain originating status, is hereby replaced by a new version of Annex II(a) to Protocol 3 to the Agreement, contained in the Annex to this Decision.

1. Annex II(a) to Protocol 3 to the Agreement shall apply until 31 December 2030.

Article 2

The Annex shall form an integral part of this Decision.

Article 3

This Decision shall enter into force on the date of its adoption by the Association Committee. Done at [Amman][Brussels], [x/x/]2018 For the EU-Jordan Association Committee The President

Annex

ANNEX

Annex

ANNEX II(a) ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

Article 1 Common provisions A. Definition of origin

1. For the products listed in Article 2, the following rules may also apply instead of the rules set out in Annex II of Protocol 3 provided that such products respect the following conditions: (a) the required working or processing to be carried out on non-originating materials in order for such products to obtain originating status takes place in production facilities located in the territory of Jordan; and (b) the total work force of each production facility located in the territory of Jordan where such products are worked or processed contains a proportion of Syrian refugees equivalent to at least 15 % (calculated individually for each production facility).
2. The relevant proportion pursuant to subparagraph 1(b) shall be calculated at any point after the entry into force of this Annex and on an annual basis thereafter taking into account the number of Syrian refugees who are employed in formal and decent jobs and on a Full-Time Equivalent basis, and who have received a work permit valid for a minimum period of 12 months under the applicable legislation of Jordan.
3. The competent authorities of Jordan shall monitor that the eligible production facilities comply with the conditions set out in paragraph 1, shall grant to production facilities fulfilling such conditions an authorisation number and shall promptly withdraw such authorisation number where the production facilities no longer fulfil such conditions. B. Proof of origin
4. A proof of origin made out pursuant to this Annex shall contain the following statement in English: Derogation – Annex II(a) of Protocol 3 – authorisation number granted by the competent authorities of Jordan. C. Administrative cooperation
5. When, in accordance with Article 33(5) of this Protocol, as amended by Decision No 1/2006 of the EU-Jordan Association Council Decision No 1/2006 of the EU-Jordan Association Council of 15 June 2006 amending Protocol 3 to the Euro-Mediterranean Agreement, concerning the definition of the concept of originating products and methods of administrative cooperation (OJ L 209, 31.7.2006, p. 30). , the customs authorities of Jordan inform the European Commission or the requesting customs authorities of the Member States of the European Union (the Member States) of the results of the verification, they shall specify that the products listed in Article 2 fulfil the conditions set out in paragraph 1.
6. Where the verification procedure or any other available information appears to indicate that the conditions set out in paragraph 1 are not fulfilled, Jordan shall, on its own initiative or at the request of the European Commission or the customs authorities of the Member States, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such violations. For that purpose, the European Commission or the customs authorities of the Member States may participate in the inquiries. D. Report, monitoring and review

1. Each year after the entry into force of this Annex, Jordan shall submit a report to the European Commission on the operation and effects of this Annex, including production and export statistics at 8 digit level or the highest level of detail available for the products covered by the scheme. Jordan shall also submit a list identifying the production facilities in Jordan and specifying the percentage of Syrian refugees employed in each individual production facility on a year-by-year basis. Jordan shall also report, on a quarterly basis, on the overall number of active work permits or other measurable means corresponding to legal and active employment determined by the Association Committee. The Parties shall jointly review such reports and any issues relating to the implementation and monitoring of this Annex within the bodies established by the Association Agreement and in particular in the Sub-Committee on Industry, Trade and Services. The Parties shall also ensure the involvement of relevant international organisations, such as the International Labour Organisation and the World Bank, in the monitoring process.
2. Once Jordan achieves its target of facilitating a greater participation of Syrian refugees in the formal labour market by issuing at least 60000 active work permits, or other measurable means corresponding to legal and active employment determined by the Association Committee, to Syrian refugees, the Parties shall apply the provisions of this Annex to all products covered by this Annex without the requirement to comply with the specific conditions set out in subparagraph 1(b).
3. If the Union considers that there is insufficient evidence of Jordan complying with the conditions set out in paragraph 8, the Union may refer the matter to the Association Committee. If the Association Committee fails to declare within 90 days of the referral of the matter that the conditions set out in paragraph 8 are met or to amend this Annex, the Union may decide that the specific conditions set out in subparagraph 1(b) shall apply. E. Temporary suspension
4. (a) Without prejudice to paragraphs 8 and 9, the Union may, if it considers that there is insufficient evidence of Jordan or any specific production facility complying with the conditions set out in paragraphs 1, 2 and 3, refer the matter to the Association Committee. That referral shall identify whether the failure to comply with the conditions set out in paragraph 1 is attributable to Jordan or any specific production facility. (b) If the Association Committee fails to declare within 90 days of the referral of the matter that the conditions set out in paragraph 1 are met or to amend this Annex, the application of this Annex shall be suspended. The extent of the suspension shall be that identified in the referral of the Union to the Association Committee. (c) The Association Committee may also decide to extend the 90-day period. In that case, the suspension shall take effect where the Association Council has failed to take any of the actions identified in point (b) within the extended period of time.

(d) The application of this Annex may resume if the Association Committee so decides. (e) In case of a suspension, this Annex shall continue to apply for a period of four months in relation to products which are, on the date of temporary suspension of the Annex, either in transit or in temporary storage in customs warehouses or in free zones in the Union, and for which a proof of origin was properly made out in accordance with the provisions of this Annex prior to the date of temporary suspension. F. Safeguard mechanism 11. Where a product listed in Article 2 benefiting from the application of this Annex is imported in such increased quantities and under such conditions as to cause, or threaten to cause, serious injury to Union producers of like or directly competitive products in all or part of the territory of the Union or serious disturbances in any sector of the economy of the Union, in accordance with Articles 24 and 26 of the Agreement, the Union may refer the matter for examination to the Association Committee. If within 90 days of the matter being referred to it, the Association Committee fails to adopt a decision putting an end to such serious injury or threat thereof or serious disturbances or if no other satisfactory solution has been reached, the application of this Annex shall be suspended with respect to that product, until the Association Committee adopts a decision declaring that they have ended or until a satisfactory solution has been reached by the Parties and is notified to the Association Committee. G. Entry into force and application 12. This Annex shall apply from the day of entry into force of the Association Committee decision to which it is attached and shall apply until 31 December 2030.

Article 2 List of products and of required working and processing The list of products to which this Annex applies and the rules of working and processing that may be applied as an alternative to those listed in Annex II are set out below. Annex I to Protocol 3 of the Agreement containing the introductory notes to the list in Annex II to Protocol 3 of the Agreement applies mutatis mutandis to the list below, subject to the following amendments: In Note 5.2, the following basic materials are added in the second paragraph: glass fibres; metal fibres. In Note 7.3, the text is replaced by the following: For the purposes of headings ex2707 and 2713, 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. For the special conditions relating to specific processes, see Introductory Notes 7.1 and 7.3. For the special conditions relating to specific processes, see Introductory Note 7.2. A group is regarded as any part of the heading separated from the rest by a semi-colon. 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. 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 %. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. See Introductory Note 6. 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. SEMII – Semiconductor Equipment and Materials Institute Incorporated ex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: Manufacture from materials of any heading, except that of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. ex2519Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia.Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used.ex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for: Manufacture from materials of any heading, except that of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. ex2707Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels.

Operations of refining and/or one or more specific process(es) 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. 2710Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils. Operations of refining and/or one or more specific process(es) 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. 2711Petroleum gases and other gaseous hydrocarbons. Operations of refining and/or one or more specific process(es) 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. 2712Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. Operations of refining and/or one or more specific process(es) 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. 2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials. Operations of refining and/or one or more specific process(es) 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 Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. ex2811Sulphur trioxide; and Manufacture from sulphur dioxide or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

ex2840Sodium perborate; Manufacture from disodium tetraborate pentahydrate or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. 2843Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metalsManufacture from materials of any heading, including other materials of heading 2843.ex2852 — Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives. Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. — Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. ex Chapter 29Organic chemicals; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. ex2905Metal alcoholates of alcohols of this heading and of ethanol; except for: Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product. 290543; 290544; 290545 Mannitol; D-glucitol (sorbitol); Glycerol Manufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex2932 — Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product — Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 2933Heterocyclic compounds with nitrogen hetero-atom(s) only Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product Chapter 31Fertilisers Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. Manufacture from materials of any heading, including materials of a different group in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster, except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3404 Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax Manufacture from materials of any headingChapter 35Albuminoidal substances; modified starches; glues; enzymesManufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 70 % of the ex-works price of the productChapter 37Photographic or cinematographic goods Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 38Miscellaneous chemical products; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3803Refined tall oil Refining of crude tall oil or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3805Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 380630Ester gums Manufacture from resin acids or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3807Wood pitch (wood tar pitch) Distillation of wood tar or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 380910Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substancesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

Manufacture from materials of any heading, including other materials of heading 3823 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 382460Sorbitol other than that of sub-heading 290544 Manufacture from materials of any sub-heading, except that of the product and except materials of sub-heading 290544. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the exworks price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 39Plastics and articles thereof; except for: Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3907 — Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product — Polyester Manufacture from materials of any heading, except that of the product or Manufacture from polycarbonate of tetrabromo-(bisphenol A) or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3920Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex3921Foils of plastic, metallised Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 40Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: — Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres — Other Manufacture from materials of any heading, except those of headings 4011 and 4012 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture from materials of any heading, except that of the product4101 to 4103Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41Manufacture from materials of any heading

4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared Re-tanning of tanned or pre-tanned hides and skins of sub-headings 410411, 410419, 410510, 410621, 410631 or 410691, or Manufacture from materials of any heading, except that of the product 4107, 4112, 4113Leather further prepared after tanning or crustingManufacture from materials of any heading, except that of the product. However, materials of sub-headings 410441, 410449, 410530, 410622, 410632 and 410692 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes placeChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 43Furskins and artificial fur; manufactures thereof; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier's use), other than raw hides and skins of heading 4101, 4102 or 4103Manufacture from materials of any headingex4302Tanned 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 furskins4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading 4302ex Chapter 44Wood and articles of wood; wood charcoal; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointedPlaning, sanding or end-jointing ex4408Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointedSplicing, planing, sanding or endjointingex4410 to ex4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or mouldingex4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to sizeex4418 — 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 mouldingex4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading, except drawn wood of heading 4409ex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture from materials of any heading, except that of the product5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehairSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

Weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 52Cotton; except for:Manufacture from materials of any heading, except that of the product5204 to 5207Yarn and thread of cottonSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning5208 to 5212Woven fabrics of cotton: Weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture from materials of any heading, except that of the product5306 to 5308Yarn of other vegetable textile fibres; paper yarnSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: Weaving Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5401 to 5406Yarn, monofilament and thread of man-made filamentsExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres5407 and 5408Woven fabrics of man-made filament yarn: Weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5501 to 5507Man-made staple fibresExtrusion of man-made fibres5508 to 5511Yarn and sewing thread of man-made staple fibresSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning5512 to 5516Woven fabrics of man-made staple fibres: Weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres or Flocking accompanied by dyeing or printing 5602Felt, whether or not impregnated, coated, covered or laminated: — Needleloom felt Extrusion of man-made fibres accompanied by fabric formation, 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 or Fabric formation alone in the case of felt made from natural fibres — Other Extrusion of man-made fibres accompanied by fabric formation, or Fabric formation alone in the case of other felt made from natural fibres 5603Nonwovens, whether or not impregnated, coated, covered or laminatedAny non-woven process including needle punching5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: — Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile coveredOther — Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres 5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metalExtrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeing Chapter 57Carpets and other textile floor coverings: Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Manufacture from coir yarn or sisal yarn or jute yarn or Flocking accompanied by dyeing or by printing or Tufting accompanied by dyeing or by printing Extrusion of man-made fibres accompanied by non-woven techniques including needle punching 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 ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: Weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5805Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made upManufacture from materials of any heading, except that of the product5810Embroidery in the piece, in strips or in motifsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product5901Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or printing 5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: — Containing not more than 90 % by weight of textile materials Weaving — Other Extrusion of man-made fibres accompanied by weaving5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Weaving accompanied by dyeing or by coating 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 5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeWeaving accompanied by dyeing or by coating5905Textile wall coverings: — Impregnated, coated, covered or laminated with rubber, plastics or other materials Weaving accompanied by dyeing or by coating — Other Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating 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: 5906Rubberised textile fabrics, other than those of heading 5902: — Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knitting — Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials Extrusion of man-made fibres accompanied by weaving — Other Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving

5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing 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 5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: — Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-mantle fabric — Other Manufacture from materials of any heading, except that of the product5909 to 5911Textile articles of a kind suitable for industrial use: — Polishing discs or rings other than of felt of heading 5911 Weaving — Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 Weaving — Other Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving or Weaving accompanied by dyeing or coating Chapter 60Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Dyeing of yarn of natural fibres accompanied by knitting or Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product Chapter 61Articles of apparel and clothing accessories, knitted or crocheted: — Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Manufacture from fabric — Other Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) ex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted; except for:Manufacture from fabric6213 and 6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: — Embroidered Weaving accompanied by making-up (including cutting) 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

or Making-up preceded 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 the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product — Other Weaving accompanied by making-up (including cutting) or Making-up followed by printing accompanied by at least two preparatory 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 6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: — Embroidered Weaving accompanied by making-up (including cutting) 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 — Fire-resistant equipment of fabric covered with foil of aluminised polyester Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting) — Interlinings for collars and cuffs, cut out Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture from materials of any heading, except that of the product6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: — Of felt, of nonwovens Any non-woven process including needle punching accompanied by making up (including cutting) — Other: — Embroidered Weaving or knitting accompanied by making-up (including cutting) 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 — Other Weaving or knitting accompanied by making-up (including cutting)6305Sacks and bags, of a kind used for the packing of goodsWeaving or knitting and making-up (including cutting)6306Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or landcraft; camping goods: — Of nonwovens Any non-woven process including needle punching accompanied by making up (including cutting) — Other Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting) 6307Other made-up articles, including dress patternsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

6308Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail saleEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 25 % of the ex-works price of the setex Chapter 64Footwear, gaiters and the like; parts of such articles; except for:Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64066406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture from materials of any heading, except that of the productChapter 65Headgear and parts thereofManufacture from materials of any heading, except that of the productex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex6803Articles of slate or of agglomerated slateManufacture from worked slateex6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any headingex6814Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)Chapter 69Ceramic products Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 70Glass and glassware, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 7006Glass of heading 7003, 7004 or 7005,bent, edge-worked, engraved, drilled, — Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards Manufacture from non-coated glass-plate substrate of heading 7006 — Other Manufacture from materials of heading 7001 7010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product

7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product ex7019Articles (other than yarn) of glass fibres Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool ex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 7106, 7108 and 7110Precious metals: — Unwrought Manufacture from materials of any 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 Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals Semi-manufactured or in powder formManufacture from unwrought precious metalsex7107, ex7109 and ex7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought7115Other articles of precious metal or of metal clad with precious metalManufacture from materials of any heading, except that of the product 7117Imitation 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 Chapter 73Articles of iron or steel; except for:Manufacture from materials of any heading, except that of the productex7301Sheet pilingManufacture from materials of heading 72077302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing railsManufacture from materials of heading 72067304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224ex7307Tube or pipe fittings of stainless steelTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be usedex7315Skid chainManufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the productex Chapter 74Copper and articles thereof; except for:Manufacture from materials of any heading, except that of the product7403Refined copper and copper alloys, unwroughtManufacture from materials of any headingex Chapter 76Aluminium and articles thereof; except for:Manufacture from materials of any heading, except that of the product7601Unwrought aluminiumManufacture from materials of any heading7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mmManufacture from materials of any heading, except that of the product and heading 7606

ex Chapter 78Lead and articles thereof, except for:Manufacture from materials of any heading, except that of the product7801Unwrought lead: — Refined lead Manufacture from materials of any heading — Other Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be usedChapter 80Tin and articles thereofManufacture from materials of any heading, except that of the productex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail saleManufacture from materials of any heading, except those of headings 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 set8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades thereforManufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used8214Other articles of cutlery (for example; hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture from materials of any heading, except that of the product. However, handles of base metal may be usedex Chapter 83Miscellaneous articles of base metal; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture from materials of any heading, except that of the product. 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 ex8306Statuettes and other ornaments, of base metalManufacture from materials of any 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 productex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8401Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separationManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8408Compression-ignition internal combustion piston engines (diesel or semi-diesel enginesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8427Fork-lift trucks; other works trucks fitted with lifting or handling equipmentManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8482Ball or roller bearingsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the productex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8501, 8502Electric motors and generators; Electric generating sets and rotary converters Manufacture from materials of any heading, except that of the product and of heading 8503 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8519Sound recording and sound reproducing apparatus Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8521Video recording or reproducing apparatus, whether or not incorporating a video tuner Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus Manufacture from materials of any heading, except that of the product and of heading 8529

or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 8535 to 8537Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity Manufacture from materials of any heading, except that of the product and of heading 8538 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 854011 and 854012Cathode ray television picture tubes, including video monitor cathode ray tubesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the productex854231 to ex854233 and ex854239Monolithic integrated circuits Manufacture in which the value of all the materials used does not exceed 50 % 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 non-party 8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8545Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating materialManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the productex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the productChapter 91Clocks and watches and parts thereofManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the productChapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex Chapter 95Toys, games and sports requisites; parts and accessories thereof, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex9506Golf clubs and parts thereofManufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used ex Chapter 96Miscellaneous manufactured articles, except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 9601 and 9602 Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding. Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin Manufacture from materials of any heading9603Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees)Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product9605Travel sets for personal toilet, sewing or shoe or clothes cleaningEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 9608Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 961320Pocket lighters, gas fuelled, refillableManufacture in which the total value of the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereofManufacture from materials of any heading