Council Decision (EU) 2019/1319 of 25 June 2019 on the position to be taken on behalf of the European Union within the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regards the amendment of certain provisions of Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation

Council Decision (EU) 2019/1319 of 25 June 2019 on the position to be taken on behalf of the European Union within the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regards the amendment of certain provisions of Protocol 1 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 Article 207, in conjunction with Article 218(9) thereof, Having regard to the proposal from the European Commission, Whereas: (1) The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part OJ L 111, 24.4.2012, p. 2. (the Agreement) was concluded by the Union by Council Decision 2012/196/EC OJ L 111, 24.4.2012, p. 1. and has been provisionally applied since 14 May 2012. (2) Pursuant to Articles 13 and 68 of the Agreement and Article 44 of Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation to the Agreement (the Protocol), the EPA Committee may adopt amendments to the Protocol. (3) The EPA Committee, during its eighth session/meeting, is to adopt a decision amending certain provisions of the Protocol. (4) The Protocol requires the amendment of certain provisions in order to update the rules of origin to the most recent developments to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment. (5) Amendments to products (headings and descriptions) mentioned in Annex II to the Protocol are necessary to align to the updates made by the World Customs Organisation (WCO) on the HS Nomenclature 2012 and 2017 edition and maintain consistency of products descriptions and HS classification with the harmonised system. (6) Annex IX to the Protocol lists the overseas countries and territories of the Union. Within the meaning of the Protocol, overseas countries and territories mean the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union. The list should be updated to take account of the recent change of status of some of the overseas countries and territories. (7) It is appropriate to establish the position to be taken on the Union’s behalf in the EPA Committee, as the envisaged decision will be binding on the Union, HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on the Union’s behalf within the EPA Committee established by the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, at its eighth session, shall be based on the draft decision of the EPA Committee attached to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption. Done at Luxembourg, 25 June 2019. For the Council The President A. ANTON DRAFT Decision No […] of the EPA Committee of …2019 amending certain provisions of Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part THE EPA COMMITTEE, Having regard to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part OJ L 111, 24.4.2012, p. 2. (the Agreement), and in particular Article 13 thereto; Having regard to Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation to the Agreement, and in particular Article 44 thereto; Whereas: (1) In accordance with Article 13 of the Agreement, the EPA Committee may decide to amend the provisions of Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation (the Protocol) with a view to their further simplification. (2) The Parties have agreed to make a corrigendum to Article 6(2) of the Protocol concerning the definition of the terms their vessels and their factory ships. (3) The Parties have agreed to introduce a new Article 13 entitled Accounting segregation, in order to allow economic operators to save costs by using that method of managing stocks. (4) The Parties have agreed to replace the provision on Direct Transport by a new one entitled Non-alteration, in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country. (5) The Parties have agreed to introduce a new Article 17 of the Protocol, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores. (6) The Parties have agreed to amend the Article on proof of origin, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements. (7) Amendments were introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System). As those amendments were not intended to change the rules of origin, it is necessary, in order to maintain the status quo, that Annex II to the Protocol is amended accordingly. (8) Following the accession of Croatia to the Union, it is necessary to make changes in Annex IV to the Protocol to introduce the Croatian-language version of the statement of Annex IV.

(9) Amendments were introduced in the list of overseas countries and territories contained in Annex IX to the Protocol. Therefore, in order to reflect those changes it is necessary to amend that Annex accordingly. (10) In view of the number of changes to be made to the Protocol and the Annexes thereto, clarity requires it to be replaced in its entirety, HAS ADOPTED THIS DECISION:

Article 1

The text of Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part is hereby replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter force on the date of its adoption. Done at …, For the EPA Committee The President […] […]

Annex

ANNEX PROTOCOL 1 CONCERNING THE DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTSAND METHODS OF ADMINISTRATIVE COOPERATION INDEX TITLE I GENERAL PROVISIONS Articles

1. Definitions TITLE II DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS Articles
2. General requirements
3. Cumulation in the Community
4. Cumulation in the ESA States
5. Cumulation with neighbouring developing countries
6. Wholly obtained products
7. Sufficiently worked or processed products
8. Insufficient working or processing
9. Unit of qualification
10. Accessories, spare parts and tools
11. Sets
12. Neutral elements
13. Accounting segregation TITLE III TERRITORIAL REQUIREMENTS Articles
14. Principle of territoriality
15. Non-alteration
16. Exhibitions
17. Shipment of sugar TITLE IV PROOF OF ORIGIN Articles
18. General requirements
19. Procedure for the issue of a movement certificate EUR.1
20. Movement certificates EUR.1 issued retrospectively
21. Issue of a duplicate movement certificate EUR.1
22. Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
23. Conditions for making out an invoice declaration
24. Approved exporter
25. Validity of proof of origin
26. Transit procedure
27. Submission of proof of origin
28. Importation by instalments
29. Exemptions from proof of origin
30. Information procedure for cumulation purposes
31. Supporting documents
32. Preservation of proof of origin and supporting documents
33. Discrepancies and formal errors
34. Amounts expressed in euro TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION Articles
35. Administrative conditions for products to benefit from the Agreement
36. Notification by customs authorities of the Parties
37. Mutual assistance
38. Verification of proof of origin
39. Verification of suppliers’ declarations
40. Dispute settlement
41. Penalties
42. Free zones
43. Customs Cooperation Committee
44. Derogations TITLE VI CEUTA AND MELILLA Articles
45. Special conditions TITLE VII FINAL PROVISIONS Articles
46. Amendments to the Protocol
47. Annexes

1. Implementation of the Protocol ANNEXES ANNEX I to Protocol 1: Introductory notes to the list in Annex II ANNEX II to Protocol 1: List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status ANNEX II(a) to Protocol 1: Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status accordingly to Article 7(2) ANNEX III to Protocol 1: Form for movement certificate ANNEX IV to Protocol 1: Invoice declaration ANNEX V A to Protocol 1: Supplier declaration for products having preferential origin status ANNEX V B to Protocol 1: Supplier declaration for products not having preferential origin status ANNEX VI to Protocol 1: Information certificate ANNEX VII to Protocol 1: Form for application for a derogation ANNEX VIII to Protocol 1: Neighbouring developing countries ANNEX IX to Protocol 1: Overseas countries and territories ANNEX X to Protocol 1: Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable ANNEX XI to Protocol 1: Other ACP States ANNEX XII to Protocol 1: Products originating in South Africa excluded from cumulation provided for in Article 4 ANNEX XIII to Protocol 1: Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009 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 Community or in the ESA States in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported; (g) value of materials means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States; (h) value of originating materials means the value of such materials as defined in subparagraph (g) applied mutatis mutandis; (i) value added shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;

(j) chapters and headings mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as the Harmonized System or HS; (k) classified refers to the classification of a product or material under a particular heading; (l) consignment means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (m) territories includes territorial waters; (n) OCTs means the Overseas Countries and Territories as defined in Annex IX; (o) other ACP States means all the ACP States in exception of the ESA States. TITLE II DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Article 2

General requirements

1. For the purpose of the ESA–EU Economic Partnership Agreement, hereinafter referred to as the Agreement the following products shall be considered as originating in the Community: (a) products wholly obtained in the Community within the meaning of Article 6 of this Protocol; (b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.
2. For the purpose of the Agreement, the following products shall be considered as originating in an ESA State: (a) products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol; (b) products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.

Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in an ESA State, in the other ACP States or in the OCTs, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the Community.
3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.

1. For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.
2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.
3. The cumulation provided in this Article may only be applied provided that: (a) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article; (b) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and (c) the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
4. The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively.

Article 4

Cumulation in the ESA States

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that ESA State.

1. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.
2. For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.
3. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.
4. The cumulation provided in this Article may only be applied provided that: (a) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article; (b) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and (c) the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
5. The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.
6. This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.

Article 5

Cumulation with neighbouring developing countries At the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that: (a) the working or processing carried out in the ESA State exceeds the operations listed in Article 8; (b) the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee. For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.

Article 6

Wholly obtained products

1. The following shall be considered as wholly obtained in an ESA State or in the Community: (a) mineral products extracted from their soil or from their seabed; (b) fruit and vegetable products harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) (i) products obtained by hunting or fishing conducted there; (ii) products of aquaculture, including mariculture, where the fish are born and raised there; (f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of an ESA State by their vessels; (g) products made aboard their factory ships exclusively from products referred to in (f); (h) used articles collected there which are fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste; (i) waste and scrap resulting from manufacturing operations conducted there; (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil; (k) goods produced there exclusively from the products specified in (a) to (j).
2. The terms their vessels and their factory ships in paragraph 1(f) and (g) shall apply only to vessels and factory ships: (a) which are registered in an EC Member State or in an ESA State; (b) which sail under the flag of an EC Member State or of an ESA State; (c) which meet one of the following conditions: (i) they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State; or (ii) they are owned by companies which have their head office and their main place of business in an EC Member State or in an ESA State; and which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.

1. Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as their vessels to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.
2. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).

Article 7

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.
2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.
3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in either 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.
4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) should not be used in the manufacture of a given product may nevertheless be used, provided that: (a) their total value does not exceed 15 per cent of the exworks 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.
5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

1. Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.

Article 8

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 7 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; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (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; partial or total milling of crystal sugar; (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; mixing of sugar with any other material; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) a combination of two or more operations specified in (a) to (n); (p) slaughter of animals.
2. All operations carried out either in the Community or in the ESA States 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 9

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. Accordingly, 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 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 10

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 11

Sets Sets, as defined in General Rule 3 for the interpretation 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 12

Neutral elements In order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture: (a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) goods which do not enter and which are not intended to enter into the final composition of the product.

Article 13

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called accounting segregation method (hereinafter referred to as the method) to be used for managing such stocks.
2. The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170112, 170113, 170114 of the Harmonized System, which are being physically combined or mixed in an ESA State or in the Community before exportation to the Community and respectively to the ESA States.
3. The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA State(s) or in the Community is the same as that which would have been obtained had there been physical segregation of the stocks.
4. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.
5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
6. The beneficiary of the method may make out or apply for 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.
7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes. TITLE III TERRITORIAL REQUIREMENTS

Article 14

Principle of territoriality

1. Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.
2. Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community 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 goods 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.

Article 15

Non-alteration

1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.
2. Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.
3. Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.
4. In the case of doubt as to whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.

Article 16

Exhibitions

1. Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that: (a) an eorter has consigned these products from an ESA State or from the Community to the country in which the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to a person in an ESA State or in the Community; (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.

1. A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
2. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Article 17

Shipment of sugar Shipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170112, 170113 and 170114 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State. TITLE IV PROOF OF ORIGIN

Article 18

General requirements

1. Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, benefit from the provisions of 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 23(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 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.
3. Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1(a) and (b), shall cease to apply.
4. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.

Article 19

Procedure for the issue of a movement certificate EUR.1

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

1. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
2. 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.
3. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
4. The issuing customs authorities 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. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
5. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
6. 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 20

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if: (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate in 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.

1. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English: ISSUED RETROSPECTIVELY.
2. The endorsement referred to in paragraph 4 shall be inserted in the Remarks box of the movement certificate EUR.1.

Article 21

Issue of a duplicate movement certificate EUR.1

1. In the event of 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 the following word in English: DUPLICATE.
3. The endorsement referred to in paragraph 2 shall be inserted in the Remarks box of the duplicate movement certificate EUR.1.
4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 22

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

Article 23

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 18(1)(b) may be made out: (a) by an approved exporter within the meaning of Article 24, or (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000.
2. An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 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 to this Protocol, 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 24 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.

1. 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 24

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the 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, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 25

Validity of proof of origin

1. A proof of origin shall be valid for 10 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 26

Transit procedure When the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1: the word transit, the name of the country of transit, the official stamp, a specimen of which has been made available to the European Commission, in conformity with Article 36, date of the endorsements.

Article 27

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 28

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) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 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 29

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 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 1200 in the case of products forming part of travellers’ personal luggage.

Article 30

Information procedure for cumulation purposes

1. When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCTs or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.
2. When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCTs shall be given by the supplier’s declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the Community from which the materials came.
3. A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.
4. The supplier’s declaration may be made out on a preprinted form.
5. The suppliers’ declarations shall bear the origįnal signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data processing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers’ declarations are established. The said customs authorities may lay down conditions for the implementation of this paragraph.

1. The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.
2. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.
3. Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.

Article 31

Supporting documents The documents referred to in Articles 19(3) and 23(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 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 bookkeeping; (b) documents proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law; (c) documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law; (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.

Article 32

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 19(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 23(3).
3. The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 30(7).
4. 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 19(2).

1. 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 33

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 34

Amounts expressed in euro

1. For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 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 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the Communities by 15 October and shall apply from 1 January of the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 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 Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro. TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 35

Administrative conditions for products to benefit from the Agreement

1. Products originating within the meaning of this Protocol in the ESA States or in the Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.
2. The contracting Parties shall undertake to put in place: (a) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5; (b) the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol. It shall make the notifications referred to in Article 36.

Article 36

Notification by customs authorities of the Parties

1. The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.
2. The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.
3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 37

Mutual assistance

1. In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.
2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.

Article 38

Verification of proof of origin

1. Subsequent verifications of proofs of origin shall be carried out based on risk analysis and 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 request of verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification 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 or manufacturer’s accounts or any other check considered appropriate.
4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an ESA State, in the Community or in one of the other countries referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification 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.
7. Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.

Article 39

Verification of suppliers’ declarations

1. Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

1. The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made. A copy of the information certificate shall be preserved by the office which has issued it for at least three years.
2. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.
4. Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.

Article 40

Dispute settlement Where disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 41

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 42

Free zones

1. The ESA States and the Community shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.

Article 43

Customs Cooperation Committee

1. A Customs Cooperation Committee, hereinafter referred to as the Committee, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.
2. The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.
3. The Committee shall take decisions on cumulation under the conditions laid down in Article 5.
4. The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.
5. The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.
6. The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.

Article 44

Derogations

1. Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as the Committee, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.
2. In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below: description of the finished product, nature and quantity of materials originating in a third country, nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there, manufacturing processes, value added, number of employees in the enterprise concerned, anticipated volume of exports to the Community, other possible sources of supply for raw materials, reasons for the duration requested in the light of efforts made to find new sources of supply, other observations. The same rules shall apply to any requests for extension. The Committee may modify the form.

1. The examination of requests shall in particular take into account: (a) the level of development or the geographical situation of the ESA State or States concerned; (b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities; (c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment program would enable these rules to be satisfied by stages.
2. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
3. In addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to: (a) the economic and social impact of the decision to be taken especially in respect of employment; (b) the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.
4. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.
5. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.
6. Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8000 tonnes for canned tuna and within an annual quota of 2000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.
7. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.
8. (a) The derogation shall be valid for a period, generally of five years, to be determined by the Committee.

(b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ESA State or States concerned submit, three months before the end of each period, a proof that they are still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation. (c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down. TITLE VI CEUTA AND MELILLA

Article 45

Special conditions

1. The term Community used in this Protocol does not cover Ceuta and Melilla. The term products originating in the Community does not cover products originating in Ceuta and Melilla.
2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.
3. Where products wholly obtained in Ceuta, Melilla or in the Community undergo working and processing in an ESA State, they shall be considered as having been wholly obtained in an ESA State.
4. Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.
5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.
6. Ceuta and Melilla shall be considered as a single territory. TITLE VII FINAL PROVISIONS

Article 46

Amendments to the Protocol The EPA Committee may decide to amend the provisions of this Protocol.

Article 47

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

Article 48

Implementation of the Protocol The Community and the ESA States shall each take the steps necessary to implement this Protocol.

Annex

ANNEX I TO PROTOCOL 1 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 7 of the Protocol. Note 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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ex, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.

1. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
3. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied. Note 3:
4. The provisions of Article 7 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ESA States. Example: An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from other alloy steel roughly shaped by forging of heading No ex7224. If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex7224 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.
5. 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. Therefore, 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.
6. Without prejudice to Note 3.2 where a rule states that materials of any heading may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression manufacture from materials of any heading, including other materials of heading No … means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
7. When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

Example: The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both. 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 6.3 below in relation to textiles). Example: The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example: In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is the fibre stage. 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 highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to. Note 4:

1. The term natural fibres is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun.
2. The term natural fibres includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
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. The term man-made staple fibres is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 5:
5. Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

1. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: silk, wool, coarse animal hair, fine animal hair, horsehair, cotton, paper-making materials and paper, flax, true hemp, jute and other textile bast fibres, sisal and other textile fibres of the genus Agave, coconut, abaca, ramie and other vegetable textile fibres, synthetic man-made filaments, artificial man-made filaments, current conducting filaments, synthetic man-made staple fibres of polypropylene, synthetic man-made staple fibres of polyester, synthetic man-made staple fibres of polyamide, synthetic man-made staple fibres of polyacrylonitrile, synthetic man-made staple fibres of polyimide, synthetic man-made staple fibres of polytetrafluoroethylene, synthetic man-made staple fibres of polyphenylene sulphide, synthetic man-made staple fibres of polyvinyl chloride, other synthetic man-made staple fibres, artificial man-made staple fibres of viscose, other artificial man-made staple fibres, yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped, yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped, products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, other products of heading No 5605. Example: A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn. Example: A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric. Example: Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

1. In the case of products incorporating yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped this tolerance is 20 per cent in respect of this yarn.
2. In the case of products incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film, this tolerance is 30 per cent in respect of this strip. Note 6:
3. In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated. Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not be regarded as trimmings or accessories.
4. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
5. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3. For example This example is given for the purpose of explanation only. It is not legally binding. , if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
6. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated. Note 7:
7. For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, the specific processes are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. ; (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerization; (h) alkylation; (i) isomerization.
8. For the purposes of heading Nos 2710, 2711 and 2712, the specific processes are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process; (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerization; (h) alkylation; (i) isomerization; (j) in respect of heavy oils falling within heading No ex2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method); (k) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering; (l) in respect of heavy oils falling within heading No ex2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (m) in respect of fuel oils falling within heading No ex2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method; (n) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex2710 only, treatment by means of a high-frequency electrical brush-discharge. For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.

Annex

ANNEX II TO PROTOCOL 1 LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS The products mentioned in the list may not all be covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement. 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. For the special conditions relating to specific processes see Introductory Note 7.2. 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 Notes 7.1 and 7.3. 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 Notes 7.1 and 7.3. In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32. A group is regarded as any part of the heading separated from the rest by a semi-colon. For the special conditions relating to specific processes see Introductory Notes 7.1 and 7.3. In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 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 per cent. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. See Introductory Note 6. See Introductory Note 6. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. See Introductory Note 6. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. SEMII-Semiconductor Equipment and Materials Institute Incorporated. HS heading No. (1) Description of product (2) Working or processing carried out on non-originating materials that confers originating status (3) or (4) Chapter 01Live animalsAll the animals of Chapter 1 used must be wholly obtainedChapter 02Meat and edible meat offalManufacture in which all the materials of Chapters 1 and 2 used must be wholly obtainedex Chapter 03Fish and crustaceans, molluscs and other aquatic invertebrates; except for:All the materials of Chapter 3 used must be wholly obtained0304Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozenManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumptionManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the productex0306Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumptionManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the productex0307Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumptionManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the productex0308Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumptionManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product

ex Chapter 04Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 4 used must be wholly obtained0403Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Manufacture in which: all the materials of Chapter 4 used must be wholly obtained; any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 05Products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 5 used must be wholly obtainedex0502Prepared pigs’, hogs’ or boars’ bristles and hairCleaning, disinfecting, sorting and straightening of bristles and hair Chapter 06Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which: all the materials of Chapter 6 used must be wholly obtained; the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 07Edible vegetables and certain roots and tubersManufacture in which all the materials of Chapter 7 used must be wholly obtained;Chapter 08Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: all the fruit and nuts used must be wholly obtained; the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 09Coffee, tea, maté and spices; except for:Manufacture in which all the materials of Chapter 9 used must be wholly obtained0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportionManufacture from materials of any heading 0902Tea, whether or not flavouredManufacture from materials of any headingex0910Mixtures of spicesManufacture from materials of any headingChapter 10CerealsManufacture in which all the materials of Chapter 10 used must be wholly obtainedex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for:Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtainedex1106Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713Drying and milling of leguminous vegetables of heading No 0708ex Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderManufacture in which all the materials of Chapter 12 used must be wholly obtained ex1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled, or frozen, whether or not cut, crushed or powdered:ex121190Other plants and parts of plants, incl. seeds and fruits, (excl. ginseng roots, coca leaf, poppy straw, ephedra and tonquin beans)Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:Mucilages and thickeners, modified, derived from vegetable productsManufacture from non-modified mucilages and thickeners

OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedManufacture in which all the materials of Chapter 14 used must be wholly obtainedex Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:Manufacture in which all the materials used are classified within a heading other than that of the product1501Pig fat (including lard) and poultry fat, other than that of heading no. 0209 or 1503:Fats from bones or wasteManufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506OtherManufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207 1502Fats of bovine animals, sheep or goats, other than those of heading No 1503Fats from bones or wasteManufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506OtherManufacture in which all the materials of Chapter 2 used must be wholly obtained1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:Solid fractionsManufacture from materials of any heading including other materials of heading No 1504OtherManufacture in which all the materials of Chapters 2 and 3 used must be wholly obtainedex1505Refined lanolinManufacture from crude wool grease of heading No 1505 1506Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:Solid fractionsManufacture from materials of any heading including other materials of heading No 1506OtherManufacture in which all the materials of Chapter 2 used must be wholly obtained1507 to 1515 Vegetable oils and their fractions: Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Solid fractions, except for that of jojoba oil Other Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from other materials of heading Nos 1507 to 1515 Manufacture in which all the vegetable materials used must be wholly obtained 1516Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared Manufacture in which: all the materials of Chapter 2 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used 1517Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516

Manufacture in which: all the materials of Chapters 2 and 4 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used ex Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:Manufacture from animals of Chapter 11604 and 1605 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ex Chapter 17Sugars and sugar confectionery; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex1701Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1702Other 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 fructoseManufacture from materials of any heading including other materials of heading No 1702Other sugars in solid form, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productOtherManufacture in which all the materials used must already be originating ex1703Molasses resulting from the extraction or refining of sugar, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1704Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Chapter 18Cocoa and cocoa preparations Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1901Malt 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 heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Malt extractManufacture from cereals of Chapter 10Other Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscsManufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtainedContaining more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained; all the materials of Chapters 2 and 3 used must be wholly obtained 1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar formsManufacture from materials of any heading except potato starch of heading No 11081904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture: from materials not classified within heading No 1806; in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained; in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1905Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsManufacture from materials of any heading except those of Chapter 11ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants; except for:Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained ex2001Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acidManufacture in which all the materials used are classified within a heading other than that of the productex2004 and ex2005Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acidManufacture in which all the materials used are classified within a heading other than that of the product2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex2008Nuts, not containing added sugar or spiritManufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the productPeanut butter; mixtures based on cereals; palm hearts; maize (corn)Manufacture in which all the materials used are classified within a heading other than that of the productOther except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 21Miscellaneous edible preparations; except for:Manufacture in which all the materials used are classified within a heading other than that of the product2101Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; all the chicory used must be wholly obtained 2103Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:Sauces and preparations therefor; mixed condiments and mixed seasoningsManufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be usedMustard flour and meal and prepared mustardManufacture from materials of any heading ex2104Soups and broths and preparations thereforManufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 20052106Food preparations not elsewhere specified or included Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 22Beverages, spirits and vinegar; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; all the grapes or any material derived from grapes used must be wholly obtained 2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating 2207 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture: using materials not classified in headings 2207 or 2208, in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume Manufacture: from materials not classified within heading Nos 2207 or 2208, in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume ex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex2301Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumptionManufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained ex2303Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weightManufacture in which all the maize used must be wholly obtainedex2306Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oilManufacture in which all the olives used must be wholly obtained2309Preparations of a kind used in animal feeding Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating; all the materials of Chapter 3 used must be wholly obtained ex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture in which all the materials of Chapter 24 used must be wholly obtained 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex2403Smoking tobaccoManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex2504Natural crystalline graphite, with enriched carbon content, purified and groundEnriching of the carbon content, purifying and grinding of crude crystalline graphite

ex2515Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cmex2516Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cmex2518Calcined dolomiteCalcination of dolomite not calcinedex2519Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used ex2520Plasters specially prepared for dentistryManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex2524Natural asbestos fibresManufacture from asbestos concentrateex2525Mica powderGrinding of mica or mica wasteex2530Earth colours, calcined or powderedCalcination or grinding of earth coloursChapter 26Ores, slag and ashManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:Manufacture in which all the materials used are classified within a heading other than that of the product 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 fuelsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productex2709Crude oils obtained from bituminous mineralsDestructive distillation of bituminous materials2710Petroleum 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 preparationsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

2711Petroleum gases and other gaseous hydrocarbonsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product2712Petroleum 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 colouredOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materialsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product 2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocksOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)Operations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex2805MischmetallManufacture 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 productex2811Sulphur trioxideManufacture from sulphur dioxideManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex2840Sodium perborateManufacture from disodium tetraborate pentahydrateManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex2852

Mercury compounds of Internal ethers, cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Mercury compounds of Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compoundsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productDiagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials, containing mercury compoundsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 29Organic chemicals; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex2901Acyclic hydrocarbons for use as power or heating fuelsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productex2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuelsOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productex2905Metal alcoholates of alcohols of this heading and of ethanolManufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex2932 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex2933Heterocyclic compounds with nitrogen hetero-atom(s) onlyManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex2934Nucleic acids and their salts; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex2937Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Other heterocyclic compounds with nitrogen hetero-atom(s) onlyManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther nucleic acids and their salts; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productEx293911Concentrates of poppy straw containing not less than 50 % by weight of alkaloidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product293980 Alkaloids of non-vegetal origin Heterocyclic compounds with nitrogen hetero-atom(s) only Nucleic acids and their salts; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 30Pharmaceutical products; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processesManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail saleManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the productOther:human bloodManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the productanimal blood prepared for therapeutic or prophylactic usesManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the productblood fractions other than antisera, haemoglobin, blood globulins and serum globulinsManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product haemoglobin, blood globulins and serum globulinsManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the productotherManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the productOther heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processesManufacture 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 productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processesManufacture 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 productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processesManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processesManufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e)Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 3003 and 3004 Medicaments (excluding goods of heading No 3002, 3005 or 3006): Obtained from amikacin of heading No 2941 Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex works price of the product Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product ex3006Appliances identifiable for ostomy use made of plasticManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable: Made of plastic: Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Other Made of fabrics Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product Manufacture from yarn Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 300670Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instrumentsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex300692 Waste pharmaceuticals: Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 31Fertilisers; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3201Tannins and their salts, ethers, esters and other derivativesManufacture from tanning extracts of vegetable originManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakesManufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3301Essential 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 oilsManufacture from materials of any heading, including materials of a different group in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex3403Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weightOperations of refining and/or one or more specific process(es)Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product3404 Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productOther Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading No 1516; Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productfatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;

materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product. ex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:Starch ethers and estersManufacture from materials of any heading, including other materials of heading No 3505Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOtherManufacture from materials of any heading, except those of heading No 1108Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex3507Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 37Photographic or cinematographic goods; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3701Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs: Instant print film for colour photography, in packsManufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOtherManufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3702Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3704Photographic plates, film paper, paperboard and textiles, exposed but not developedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 38Miscellaneous chemical products; except for:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3801Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productGraphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oilsManufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3803Refined tall oilRefining of crude tall oilManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentineManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3806Ester gumsManufacture from resin acidsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex3807Wood pitch (wood tar pitch)Distillation of wood tarManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 3809Finishing 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 includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rodsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products3811Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the ex-works price of the product

OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3812Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenadesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removersManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronicsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3819Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3820Anti-freezing preparations and prepared de-icing fluidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex3821Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3822Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.Industrial monocarboxylic fatty acids, acid oils from refiningManufacture in which all the materials used are classified within a heading other than that of the productIndustrial fatty alcoholsManufacture from materials of any heading including other materials of heading No 38233824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: The following of this heading: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters

Sorbitol other than that of heading No 2905 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters Fusel oil and Dippel’s oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex3825Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposesManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productClinical waste: surgical gloves, mittens and mittsManufacture in which all the materials used are classified within a heading other than that of the product Syringes, needles, catheters, cannulae and the like Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product3826Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3901 to 3915Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex3907 and 3912 for which the rules are set out below:Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product OtherManufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex3907Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the productPolyesterManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary formsManufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product 3916 to 3921Semi-manufactures and articles of plastics; except for headings Nos ex3916, ex3917, ex3920 and ex3921, for which the rules are set out below: Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked Other: Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productAddition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productOtherManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex3916 and ex3917Profile shapes and tubes Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product; the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex3920Ionomer sheet or filmManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodiumManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productSheets of regenerated cellulose, polyamides or polyethyleneManufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the productex3921Foils of plastic, metallizedManufacture from highly transparent polyester foils with a thickness of less than 23 micronManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

3922 to 3926Articles of plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 40Rubber and articles thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex4001Laminated slabs of crepe rubber for shoesLamination of sheets of natural rubber4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or stripManufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:Retreaded pneumatic, solid or cushion tyres, of rubberRetreading of used tyresOtherManufacture from materials of any heading, except those of heading Nos 4011 or 4012 ex4017Articles of hard rubberManufacture from hard rubberex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further preparedRetanning of pre-tanned leatherManufacture in which all the materials used are classified within a heading other than that of the product4107Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:Retanning of pre-tanned leatherManufacture in which all the materials used are classified within a heading other than that of the product ex4114Patent leather and patent laminated leather; metallized leatherManufacture from leather of heading Nos 4104 to 4107, 4112 or 4113, provided its value does not exceed 50 % of the ex-works price of the productChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)Manufacture in which all the materials used are classified within a heading other than that of the productex Chapter 43Furskins and artificial fur; manufactures thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex4302Tanned or dressed furskins, assembled:Plates, crosses and similar formsBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskinsOtherManufacture from non-assembled, tanned or dressed furskins 4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading No 4302ex Chapter 44Wood and articles of wood; wood charcoal; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex4403Wood roughly squaredManufacture from wood in the rough, whether or not stripped of its bark or merely roughed downex4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointedPlaning, sanding or finger-jointingex4408Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointedSplicing, planing, sanding or finger-jointing

ex4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: Sanded or finger-jointed Sanding or finger-jointingBeadings and mouldingsBeading or mouldingex4410 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 sizeex4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of woodManufacture from riven staves, not further worked than sawn on the two principal surfacesex4418Builders’ joinery and carpentry of woodManufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be usedBeadings and mouldingsBeading or moulding ex4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading except drawn wood of heading No 4409ex Chapter 45Cork and articles of cork; except for:Manufacture in which all the materials used are classified within a heading other than that of the product4503Articles of natural corkManufacture from cork of heading No 4501Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkManufacture in which all the materials used are classified within a heading other than that of the productChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:Manufacture in which all the materials used are classified within a heading other than that of the product ex4811Paper and paperboard, ruled, lined or squared onlyManufacture from paper-making materials of Chapter 474816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 474817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Manufacturing in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product ex4818Toilet paperManufacture from paper-making materials of Chapter 47ex4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex4820Letter padsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47ex Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:Manufacture in which all the materials used are classified within a heading other than that of the product4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials not classified within heading Nos 4909 or 49114910Calendars of any kind, printed, including calendar blocks: Calendars of the perpetual type or with replaceable blocks mounted on bases other than paper or paperboard Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product OtherManufacture from materials not classified in heading Nos 4909 or 4911ex Chapter 50Silk; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste5004 to ex5006Silk yarn and yarn spun from silk waste Manufacture from: 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 5007Woven fabrics of silk or of silk waste:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from: 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 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productex Chapter 52Cotton; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5204 to 5207Yarn and thread of cotton

Manufacture from: 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 5212Woven fabrics of cottonManufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5306 to 5308Yarn of other vegetable textile fibres; paper yarn Manufacture from: 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 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5401 to 5406Yarn, monofilament and thread of man-made filaments Manufacture from 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 5408Woven fabrics of man-made filament yarn:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5501 to 5507Man-made staple fibresManufacture from chemical materials or textile pulp5508 to 5511Yarn and sewing thread of man-made staple fibres Manufacture from: raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, Chemical materials or textile pulp, or paper-making materials 5512 to 5516Woven fabrics of man-made staple fibres:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from: coir yarn, natural fibres, chemical materials or textile pulp, or paper making materials 5602Felt, whether or not impregnated, coated, covered or laminated:Needleloom felt Manufacture from: natural fibres, chemical materials or textile pulp Other Manufacture from: natural fibres, man-made staple fibres or chemical materials or textile pulp 5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:Rubber thread and cord, textile coveredManufacture from rubber thread or cord, not textile covered Other Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials 5605Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal Manufacture from natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials 5606Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials Chapter 57Carpets and other textile floor coverings: Of needle loom felt Manufacture from: natural fibres, or chemical materials or textile pulp However jute fabric may be used as backing Of other felt Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp Other Manufacture from yarn: However jute fabric may be used as backing ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 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 in which all the materials used are classified within a heading other than 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 foundationsManufacture from yarn5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:Manufacture from yarn

5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902Manufacture from yarnPrinting 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) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5904Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeManufacture from yarn5905Textile wall coverings:Manufacture from yarnPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5906Rubberized textile fabrics, other than those of heading No 5902:Manufacture from yarn 5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the likeManufacture from yarnPrinting 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) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:Incandescent gas mantles, impregnatedManufacture from tubular knitted gas mantle fabricOtherManufacture in which all the materials used are classified within a heading other than that of the product 5909 to 5911 Textile articles of a kind suitable for industrial use: Polishing discs or rings other than of felt of heading No 5911 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911 Other Manufacture from yarn or waste fabrics or rags of heading No 6310 Manufacture from yarn: Manufacture from yarn Chapter 60Knitted or crocheted fabricsManufacture from yarnChapter 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 formManufacture from fabric OtherManufacture from yarn: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:EmbroideredManufacture from yarnManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the productOtherManufacture from yarnMaking up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product

6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:EmbroideredManufacture from yarnManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the productFire-resistant equipment of fabric covered with foil of aluminized polyesterManufacture from yarnManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the productInterlinings for collars and cuffs, cut out Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture in which all the materials used are classified within a heading other than that of the product 6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:Of felt, of nonwovens Manufacture from natural fibres, or chemical materials or textile pulp Other:EmbroideredManufacture from yarnManufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the productOtherManufacture from yarn6305Sacks and bags, of a kind used for the packing of goodsManufacture from yarn 6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:Manufacture from fabric6307Other 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 product6308Sets 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 their total value does not exceed 25 % of the ex-works price of the setex Chapter 64Footwear, gaiters and the like; except for:Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 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 in which all the materials used are classified within a heading other than that of the product ex Chapter 65Headgear and parts thereof, except for:Manufacture in which all the materials used are classified within a heading other than that of the product6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmedManufacture from yarn or textile fibresex Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the product6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex6803Articles 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 productsManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 70Glass and glassware; except for:Manufacture in which all the materials used are classified within a heading other than that of the product ex7003 ex7004 and ex7005Glass with a non-reflecting layerManufacture from materials of heading No 70017006Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:glass plate substrate coated with dielectric thin film, semi-conductor grade, in accordance with SEMII standardsManufacture from non-coated glass plate substrate of heading No 7006otherManufacture from materials of heading No 70017007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading No 70017008Multiple-walled insulating units of glassManufacture from materials of heading No 70017009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading No 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 glassManufacture in which all the materials used are classified within a heading other than that of the productCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)Manufacture in which all the materials used are classified within a heading other than that of the product Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product or Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product 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 in which all the materials used are classified within a heading other than that of the product

ex7101Natural or cultured pearls, graded and temporarily strung for convenience of transportManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex7102, ex7103 and ex7104Worked precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious stones7106, 7108 and 7110Precious metals:UnwroughtManufacture from materials not classified within heading No 7106, 7108 or 7110 Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals 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, unwrought 7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7117Imitation jewelleryManufacture in which all the materials used are classified within a heading other than that of the productManufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 72Iron and steel; except for:Manufacture in which all the materials used are classified within a heading other than that of the product7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading No 7201, 7202, 7203, 7204 or 72057208 to 7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of headings No 7206 or 72077217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading No 7207 ex7218Semi-finished productsManufacture from materials of headings No 7201, 7202, 7203, 7204 or 72057219 to 7222Flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms or semi-finished materials of heading No 72187223Wire of stainless steelManufacture from semi-finished materials of heading No 7218ex7224Semi-finished productsManufacture from materials of headings No 7201, 7202, 7203, 7204 or 72057225 to 7228Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of headings No 7206, 7207, 7218 or 72247229Wire of other alloy steelManufacture from semi-finished materials of heading No 7224 ex Chapter 73Articles of iron or steel; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex7301Sheet pilingManufacture from materials of heading No 72067302Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, 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 specialized for jointing or fixing railsManufacture from materials of heading No 72067304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading No 7206, 7207, 7218 or 7224

ex7307Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several partsTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product7308Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be usedex7315Skid chainManufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product ex Chapter 74Copper and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 7401Copper mattes; cement copper (precipitated copper)Manufacture in which all the materials used are classified within a heading other than that of the product7402Unrefined copper; copper anodes for electrolytic refiningManufacture in which all the materials used are classified within a heading other than that of the product7403Refined copper and copper alloys, unwrought:Refined copperManufacture in which all the materials used are classified within a heading other than that of the productCopper alloys and refined copper containing other elementsManufacture from refined copper, unwrought, or waste and scrap of copper 7404Copper waste and scrapManufacture in which all the materials used are classified within a heading other than that of the product7405Master alloys of copperManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 75Nickel and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 7501 to 7503Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrapManufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 76Aluminium and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 7601Unwrought aluminium Manufacture in which: all the materials used are classified within a heading other than that of the product; and

the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium7602Aluminium waste and scrapManufacture in which all the materials used are classified within a heading other than that of the productex7616Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium Manufacture in which: all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 77Reserved for possible future use in HSex Chapter 78Lead and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 7801Unwrought lead:Refined leadManufacture from bullion or work leadOtherManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used7802Lead waste and scrapManufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 79Zinc and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 7901Unwrought zincManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used7902Zinc waste and scrapManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 80Tin and articles thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product the value of all the materials used does not exceed 50 % of the ex-works price of the product 8001Unwrought tinManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used8002 and ex8007Tin waste and scrap; other articles of tinManufacture in which all the materials used are classified within a heading other than that of the productChapter 81Other base metals; cermets; articles thereof:Other base metals, wrought; articles thereofManufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the productOtherManufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:Manufacture in which all the materials used are classified within a heading other than that of the product8206Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail saleManufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product 8208Knives and cutting blades, for machines or for mechanical appliances Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product ex8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be usedex Chapter 83Miscellaneous articles of base metal; except for:Manufacture in which all the materials used are classified within a heading other than that of the product ex8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the productex8306Statuettes and other ornaments, of base metalManufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their 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 in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8401Nuclear fuel elementsManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final product 8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8403 and ex8404Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilersManufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8406Steam turbines and other vapour turbinesManufacture in which the value of all the materials used does not exceed 40 % 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 40 % of the ex-works price of the product8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8409Parts suitable for use solely or principally with the engines of heading No 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8411Turbo-jets, turbo propellers and other gas turbines Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8413Rotary positive displacement pumps Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex8414Industrial fans, blowers and the like Manufacture in which: all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8415Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulatedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415 Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex8419Machines for wood, paper pulp and paperboard industries Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8423Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8425 to 8428Lifting, handling, loading or unloading machinery Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:Road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther

Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores pile-drivers and pile-extractors; snow-ploughs and snow-blowers Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8431Parts suitable for use solely or principally with road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8443Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8444 to 8447Machines of these headings for use in the textile industryManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8448Auxiliary machinery for use with machines of headings Nos 8444 and 8445Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8452Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines, sewing machine needles:Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used; the thread tension, crochet and zigzag mechanisms used are already originating OtherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8456, 8457 to 8465 and ex8466Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466, except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex8456 and ex8466 water-jet cutting machines; parts and accessories of water-jet cutting machines Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8469 to 8472Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product8482Ball or roller bearings Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings, mechanical sealsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8486Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productmachine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productmachine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Other machine tools (including machine for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials of a kind used solely or principally for the manufacture of semiconductors and flat screen systemsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productstereoscopic microscopes and other microscopes, for photomicrography, cinephotomicrography or microprojection of a kind used solely or principally for the manufacture of semiconductors and flat screen system; and parts and accessories thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used. Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productmarking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productmoulds for rubber or plastics, injection or compression typesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product lifting, handling, loading or unloading machinery Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % 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 in which all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8501Electric motors and generators (excluding generating sets) Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8502Electric generating sets and rotary converters Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8504Power supply units for automatic data-processing machinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8517Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528; Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex8518Microphones and stands therefore loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8519Sound recording or reproducing apparatus Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8521Video recording or reproducing apparatus, whether or not incorporating a video tuner Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8522Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 or 8521Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8523Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.

Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37;Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productRecorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productMatrices and masters for the production of discs, but excluding products of Chapter 37;Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productSmart cards Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8525Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; digital cameras and video camera recorders Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8527Reception apparatus, for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8529Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:Suitable for use solely or principally with video recording or reproducing apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productOther Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1,000 Volt Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;

where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productConnectors for optical fibres, optical fibre bundles or cablesof plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productof ceramicsManufacture in which all the materials used are classified within a heading other than that of the productof copper Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517 Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8541Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8542Electronic integrated circuitsMonolithic integrated circuits Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Multichips which are 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 40 % of the ex-works price of the productOther Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8544Insulated (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 40 % 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 40 % of the ex-works price of the product

8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 40 % 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 No 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 40 % 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 40 % of the ex-works price of the productElectronic microassemblies Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product OtherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 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 signaling equipment of all kinds; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the 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 40 % of the ex-works price of the product 8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, tractors of the type used on railway station platforms parts of the foregoing vehicles Manufacture in which:

all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8710Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:With reciprocating internal combustion piston engine of a cylinder capacity: Not exceeding 50 cc Manufacture: in which the value of all the materials used does not exceed 40 % of the ex- works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the productExceeding 50 cc Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productOther Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex8712Bicycles without ball bearingsManufacture from materials not classified in heading No 8714Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8715Baby carriages and parts thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex Chapter 88Aircraft, spacecraft, and parts thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8804RotochutesManufacture from materials of any heading including other materials of heading No 8804Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture in which all the materials used are classified within a heading other than that of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productChapter 89Ships, boats and floating structuresManufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be usedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 40 % 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 40 % of the ex-works price of the product9004Spectacles, goggles and the like, corrective, protective or otherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex9005Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9011Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product; the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex9014Other navigational instruments and appliancesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefindersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9016Balances of a sensitivity of 5 cg or better, with or without weightsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9017Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:Dentists’ chairs incorporating dental appliances or dentists’ spittoonsManufacture from materials of any heading, including other materials of heading No 9018Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instrumentsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9026Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9027Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor:Parts and accessoriesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOther Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9014 or 9015; stroboscopesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiationsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9032Automatic regulating or controlling instruments and apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9033Parts 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 40 % of the ex-works price of the productex Chapter 91Clocks and watches and parts thereof; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9105Other clocks Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9109Clock movements, complete and assembled Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9111Watch cases and parts thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9112Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9113Watch straps, watch bands and watch bracelets, and parts thereof: Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metalManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productOtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 92Musical instruments, parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productChapter 93Arms and ammunition; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 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 except for:Manufacture in which all the materials used are classified within a heading other than that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the productex9401 and ex9403Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product its value does not exceed 25 % of the ex-works price of the product; all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403 9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 9406Prefabricated buildingsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 95Toys, games and sports requisites; parts and accessories thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex9503Other toys reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product ex9506Golf clubs and parts thereofManufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used ex Chapter 96Miscellaneous manufactured articles; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex9601 and ex9602Articles of animal, vegetable or mineral carving materialsManufacture from worked carving materials of the same headingex9603Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mopsManufacture in which the value of all the materials used does not exceed 50 % 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 their total value does not exceed 15 % of the ex-works price of the set

9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles button blanks Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product 9608Ball-points pens; felt-tipped and other porous-tipped pens and markers fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609 Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib-points classified within the same heading may be used 9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product ex9613Lighters with piezo-igniterManufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex-works price of the product ex9614Smoking pipes and pipe bowlsManufacture from roughly shaped blocks9619Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.Manufacture in which all the materials used are classified within a heading other than that of the productChapter 97Works of art, collectors’ pieces and antiquesManufacture in which all the materials used are classified within a heading other than that of the product

Annex

ANNEX II(a) TO PROTOCOL 1 DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS, ACCORDINGLY TO ARTICLE 7(2) 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 Common provisions

1. For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.
2. A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English: Derogation – Annex II(a) of Protocol … - Materials of HS heading No … originating from … used. These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 23 of the Protocol.
3. The ESA States and the Member States of the Community shall take the measures necessary on their part to implement this Annex. HS headingDescription of productWorking or processing, carried out on non-originating materials, which confers originating statusex Chapter 4

Dairy produce, with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which all the materials of Chapter 4 used are wholly obtainedChapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageManufacture in which all the materials of Chapter 6 used are wholly obtainedex Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons, with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which all the materials of Chapter 8 used are wholly obtained1101Wheat or meslin flourManufacture from materials of any heading except that of the productChapter 12Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodderManufacture from materials of any heading except that of the product 1301Lac natural gums, resins, gum-resins and oleoresins (for example, balsams)Manufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the productex1302 Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: other than mucilages and thickeners, modified, derived from vegetable products Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the productex1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified; other than solid fractions Manufacture from materials of any heading except that of the productex1507 to ex1515Vegetable oils and their fractions: Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture from materials of any subheading except that of the product other than olive oils under headings 1509 and 1510 Manufacture from materials of any heading except that of the productex1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: fats and oils and their fractions of hydrogenated castor oil, so called opal wax Manufacture from materials classified in a heading other than that of the productex Chapter 18 Cocoa and cocoa preparations, with a content of materials of Chapter 17 not more than 20 % by weight Manufacture from materials of any heading, except that of the product ex1901 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.

with a content of materials of Chapter 17 not more than 20 % by weight Manufacture from materials of any heading, except that of the product1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the products of Chapter 11 used are originating containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: all the products of Chapter 11 used are originating, all the materials of Chapters 2 and 3 used are wholly obtained 1903 Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms: with a content of materials of heading 110813 (potato starch) not more than 20 % by weight Manufacture from materials of any heading, except that of the product1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: with a content of materials of Chapter 17 not more than 20 % by weight Manufacture: from materials of any heading, except those of heading 1806, in which all the products of Chapter 11 used are originating 1905Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsManufacture in which all the products of Chapter 11 used are originating ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants: from materials other than those of subheading 071151 from materials other than of headings 2002, 2003, 2008 and 2009 with a content of materials of Chapter 17 not more than 20 % by weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the productex Chapter 21 Miscellaneous edible preparations: with a content of materials of Chapters 4 and 17 not more than 20 % by weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the productex Chapter 23 Residues and waste from the food industries; prepared animal fodder: with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % on weight Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Annex

ANNEX III TO PROTOCOL 1 FORM FOR MOVEMENT CERTIFICATE

1. Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.

1. Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
2. The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified. MOVEMENT CERTIFICATE
3. Exporter (name, full address, country) EUR.1 No A 000.000 See notes overleaf before completing this form
4. Certificate used in preferential trade between
5. Consignee (name, full address, country) (Optional) and (insert appropriate countries, groups of countries or territories)
6. Country, group of countries or territory in which the products are considered as originating
7. Country, group of countries or territory of destination
8. Transport details (Optional)
9. Remarks
10. Item number; Marks and numbers; Number and kind of package(1); Description of goods
11. Gross mass (kg) or other measure (litres, m3, etc.)
12. Invoices (Optional)
13. CUSTOMS ENDORSEMENT Declaration certified Export document(2) Form No Customs office Issuing country or territory … Date … (Signature) Stamp
14. DECLARATION BY THE EXPORTER I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate. Place and date … (Signature)
15. Request for verification, to:
16. Result of verification Verification carried out shows that this certificate () was issued by the customs office indicated and that the information contained therein is accurate. does not meet the requirements as to authenticity and accuracy (see remarks appended). Verification of the authenticity and accuracy of this certificate is requested (Place and date) Stamp (Signature) (Place and date) …Stamp … (Signature) () Insert X in the appropriate box. (1) If goods are not packed, indicate number of articles or state ‘In bulk’ as appropriate (2) Complete only where the regulations of the exporting country or territory required NOTES
17. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.
18. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

1. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified. APPLICATION FOR A MOVEMENT CERTIFICATE
2. Exporter (name, full address, country) EUR.1 No A 000.000 See notes overleaf before completing this form
3. Application for a certificate to be used in preferential trade between
4. Consignee (name, full address, country) (Optional) and (insert appropriate countries or groups of countries or territories)
5. Country, group of countries or territory in which the products are considered as originating
6. Country, group of countries or territory of destination
7. Transport details (Optional)
8. Remarks
9. Item number; Marks and numbers; Number and kind of packages (1); Description of goods
10. Gross mass (kg) or other measure (litres, m3, etc.)
11. Invoices (Optional) (1) If goods are not packed, indicate number of articles or state ‘In bulk’ as appropriate DECLARATION BY THE EXPORTER I, the undersigned, exporter of the goods described overleaf, DECLARE that the goods meet the conditions required for the issue of the attached certificate; SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions: SUBMIT the following supporting documents (1) UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities; REQUEST the issue of the attached certificate for these goods. (Place and date) (Signature) (1) For example, import documents, movement certificates, manufacturer’s declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.

Annex

ANNEX IV TO PROTOCOL 1 INVOICE DECLARATION The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced. Bulgarian version Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2) Spanish version El exportador de los productos incluidos en el presente documento (autorización aduanera no…(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2). Croatian version Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br …(1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(2) preferencijalnog podrijetla. Czech version Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). Danish version Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr …(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(2).

German version Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte …(2) Ursprungswaren sind. Estonian version Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr…(1)) deklareerib, et need tooted on …(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. Greek version Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ …(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(2). English version The exporter of the products covered by this document (customs authorization No…(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin. French version L’exportateur des produits couverts par le présent document (autorisation douanière no…(1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(2). Italian version L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n…(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2). Latvian version To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme …(2). Lithuanian version Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra…(2) preferencinės kilmės prekės. Hungarian version A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális …(2) származásúak. Maltese version L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2). Dutch version De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr… (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn (2). Polish version Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie. Portuguese version O abaixo-assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira no…(1)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial …(2). Romanian version Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …(2). Slovenian version Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.

Slovak version Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). Finnish version Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o…(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita (2). Swedish version Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr…(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande… ursprung (2). …(3) (Place and date) …(4)) (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script NOTES (1) When the invoice declaration is made out by an approved exporter within the meaning of Article 24 of the Protocol, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank. (2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 45 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’. (3) These indications may be omitted if the information is contained on the document itself. (4) See Article 23(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

Annex

ANNEX V A TO PROTOCOL 1 SUPPLIER DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS I, the undersigned, declare that the goods listed on this invoice …(1) were produced in …(2) and satisfy the rules of origin governing preferential trade between the ESA States and the European Community. I undertake to make available to the customs authorities, if required, evidence in support of this declaration. …(3) …(4) …(5) NOTE The above mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:… listed on this invoice and marked … were produced …. If a document other than an invoice or an annex to the invoice is used (see Article 29(3)), the name of the document concerned shall be mentioned instead of the word invoice. (2) The Community, Member State, ESA State, OCTs or other ACP State. Where an ESA State, OCTs or an other ACP State is given, a reference must also be made to the Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved. (3) Place and date.

(4) Name and function in company. (5) Signature.

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ANNEX V B TO PROTOCOL 1 SUPPLIER DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS I, the undersigned, declare that the goods listed on this invoice …(1) were produced in …(2) and incorporate the following components or materials which do not have an ESA State, other ACP State, OCTs or Community origin for preferential trade: …(3) …(4) …(5) ……………… ……………… ………………(6) I undertake to make available to the customs authorities, if required, evidence in support of this declaration. …(7) …(8) …(9) NOTE The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: …listed on this invoice and marked …were produced …. If a document other than an invoice or an annex to the invoice is used (see Article 29(3)), the name of the document concerned shall be mentioned instead of the word invoice (2) The Community, Member State, ESA State, OCTs or another ACP State. (3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined. (4) Customs values to be given only if required. (5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as third country. (6) and have undergone the following processing in [the Community] [Member State] [ESA State] [OCTs] [other ACP State] …, to be added with a description of the processing carried out if this information is required. (7) Place and date. (8) Name and function in company. (9) Signature.

Annex

ANNEX VI TO PROTOCOL 1 INFORMATION CERTIFICATE

1. The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
2. The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
3. The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
4. Supplier(1) INFORMATION CERTIFICATE

to facilitate the issue of a MOVEMENT CERTIFICATE for preferential trade between the EUROPEAN COMMUNITY and THE ESA STATES 2. Consignee(1) 3. Processor(1) 4. State in which the working or processing has been carried out 6. Customs office of importation(1) 5. For official use 7. Import document(2) Form: No: … Series: … Date GOODS SENT TO THE STATES OF DESTINATION 8. Marks, numbers, quantity 9. Harmonized Commodity Description and Coding System 10. Quantity(1) and kind of package heading/subheading number (HS code) 11. Value(4) IMPORTED GOODS USED 12. Harmonized Commodity Description and Coding System 13. Country of 14. Quantity(3) 15. Value(2)(5) heading/subheading number (HS code) origin 16. Nature of the working or processing carried out 17. Remarks 18. CUSTOMS ENDORSEMENT 19. DECLARATION BY THE SUPPLIER Declaration certified: I, the undersigned, declare that the information on this certificate is accurate. Document: Form: … No: … Customs office: Place: … Date: … Date: Official Stamp (Signature) (Signature) (1)(2)(3)(4)(5) See footnotes on verso REQUEST FOR VERIFICATION RESULT OF VERIFICATION The undersigned customs official requests verification of the authenticity and accuracy of this information certificate. Verification carried out by the undersigned customs official shows that this information certificate: (a) was issued by the customs office indicated and that the information contained therein is accurate () (b) does not meet the requirements as to authenticity and accuracy (see notes appended) () (Place and date) (Place and date) Official Stamp Official Stamp (Official’s signature) (Official’s signature) () Delete where not applicable CROSS REFERENCES (1) Name of individual or business and full address. (2) Optional information. (3) Kg, hl, m3 or other measure. (4) Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging. (5) The value must be indicated in accordance with the provisions on rules of origin. () ()

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ANNEX VII TO PROTOCOL 1 FORM FOR APPLICATION FOR A DEROGATION

1. Commercial description of the finished product 1.1 Customs classification (H.S. code)
2. Anticipated annual quantity of exports to the Community (weight, No of pieces, meters or other unit)3. Commercial description of third country materials Customs classification (H. S. code)4. Anticipated annual quantity of third country materials to be used5. Value of third country materials6. Value of finished products7. Origin of third country materials8. Reasons why the rule of origin for the finished product cannot be fulfilled9. Commercial description of materials originating in States or territories referred to in Articles 3 and 410. Anticipated annual quantity of materials originating in States or territories referred to in Articles 3 and 4 to be used11. Value of materials of States or territories referred to in Articles 3 and 412. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials without obtaining origin

1. Duration requested for derogation from … to …
2. Detailed description of working and processing in the ESA State(s):15. Capital structure of the firm(s) concerned16. Amount of investments made/foreseen17. Staff employed/expected18. Value added by the working or processing in the ESA State(s): 18.1 Labour: 18.2 Overheads: 18.3 Others:20. Possible developments to overcome the need for a derogation19. Other possible sources of supply for materials21. Observations NOTES
3. If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention see annex shall be entered in the box concerned.
4. If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.
5. A form shall be completed for each product covered by the request. Boxes 3, 4, 5, 7third country means any country which is not referred to in Articles 3 and 4. Box 12If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the ESA State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.Box 13The dates to be indicated are the initial and final one for the period in which EUR 1 certificates may be issued under the derogation.Box 18Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.Box 19If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.Box 20Indicate possible further investments or suppliers’ differentiation which make the derogation necessary for only a limited period of time.

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ANNEX VIII TO PROTOCOL 1 NEIGHBOURING DEVELOPING COUNTRIES For the application of Article 5 of Protocol 1, the following definition shall apply: the expression neighbouring developing country belonging to a coherent geographical entity shall refer to the following list of countries: AfricaAlgeria, Egypt, Libya, Morocco, Tunisia;AsiaMaldives

Annex

ANNEX IX TO PROTOCOL 1 OVERSEAS COUNTRIES AND TERRITORIES Within the meaning of this Protocol overseas countries and territories shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below: (This list does not prejudge the status of these countries and territories, or future changes in their status.)

1. Overseas countries and territories that have special relations with the Kingdom of Denmark: Greenland.
2. Overseas countries and territories that have special relations with the French Republic: New Caledonia and Dependencies, French Polynesia, French Southern and Antarctic Territories, Wallis and Futuna Islands. Saint Pierre and Miquelon,

Saint Barthélemy. 3. Overseas countries and territories that have special relations with the Kingdom of the Netherlands: Aruba, Bonaire, Curaçao, Saba, Sint Eustatius, Sint Maarten. 4. Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland: Anguilla, Cayman Islands, Falkland Islands, South Georgia and the South Sandwich Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, British Antarctic Territory, British Indian Ocean Territory, Turks and Caicos Islands, British Virgin Islands, Bermuda.

Annex

ANNEX X TO PROTOCOL 1 PRODUCTS FOR WHICH THE CUMULATION PROVISIONS REFERRED TO IN ARTICLES 3 AND 4 APPLY AFTER 1 OCTOBER 2015 AND TO WHICH THE PROVISIONS OF ARTICLE 5 SHALL NOT BE APPLICABLE HS/CN-codeDescription1701Cane or beet sugar and chemically pure sucrose, in solid form1702Sugars, 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 (excl. cane or beet sugar and chemically pure sucrose)ex170490 corresponding to 17049099Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)ex180610 corresponding to 18061030Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseex180610 corresponding to 18061090Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseex180620 corresponding to 18062095Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)ex190190 corresponding to 19019099Food 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 (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers’ wares of heading 1905)

ex210112 corresponding to 21011298Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)ex210120 corresponding to 21012098Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)ex210690 corresponding to 21069059Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)ex210690 corresponding to 21069098Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)ex330210 corresponding to 33021029Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)

Annex

ANNEX XI TO PROTOCOL 1 OTHER ACP STATES Within the meaning of this Protocol other ACP States shall mean the States listed below: Angola Antigua and Barbuda Bahamas Barbados Belize Benin Botswana Burkina Faso Burundi Cameroon Cape Verde Central African Republic Chad Cook Islands Ivory Coast Democratic Republic of Congo Djibouti Dominica Dominican Republic Equatorial Guinea Eritrea Ethiopia Federated States of Micronesia Fiji Gabon Gambia Ghana Grenada Guinea Guinea Bissau Guyana Haiti Jamaica Kenya Kiribati Lesotho Liberia Malawi Mali Marshall Islands Mauritania Mozambique Namibia Nauru Niger Niue Nigeria Palau Papua New Guinea Republic of Congo Rwanda St Kitts and Nevis St Lucia St Vincent and the Grenadines Samoa Sao Tome and Principe Senegal Sierra Leone Solomon Islands Somalia Sudan Suriname Swaziland Tanzania Togo Tonga Trinidad and Tobago Tuvalu Uganda Vanuatu

Annex

ANNEX XII TO PROTOCOL 1 PRODUCTS ORIGINATING IN SOUTH AFRICA EXCLUDED FROM CUMULATIONPROVIDED FOR IN ARTICLE 4 PROCESSED AGRICULTURAL PRODUCTS Yoghurt 04031051 04031053 04031059 04031091 04031093 04031099 Other fermented or acidified milk and cream 04039071 04039073 04039079 04039091 04039093 04039099 Dairy spreads 04052010 04052030 Edible vegetables 07104000 07119030 Pectic substances, pectinates and pectates 13022010 13022090 Other margarine 15179010 Fructose 17025000 17029010 Chewing gum 17041011 17041019 17041091 17041099 Other sugar confectionery 17049010 17049030 17049051 17049055 17049061 17049065 17049071 17049075 17049081 17049099 Cocoa powder 18061015 18061020 18061030 18061090 Other cocoa preparations 18062010 18062030 18062050 18062070 18062080 18062095

18063100 18063210 18063290 18069011 18069019 18069031 18069039 18069050 18069060 18069070 18069090 Food preparations for infant use 19011000 19012000 19019011 19019019 19019091 19019099 Pasta 19021100 19021910 19021990 19022091 19022099 19023010 19023090 19024010 19024090 Tapioca 19030000 Prepared foods 19041010 19041030 19041090 19042010 19042091 19042095 19042099 19043000 19049010 19049080 Bread, pastry, cakes, biscuits and other bakers’ wares 19051000 19052010 19052030 19052090 19053111 19053119 19053130 19053191 19053199 19053205 19053211 19053219 19053291 19053299 19054010 19054090 19059010 19059020 19059030 19059040 19059045 19059055 19059060 19059090 Other preparations of vegetables, fruit, nuts and other edible parts of plants 20019030 20019040 20041091 20049010 20052010 20058000 20089985 20089991 Miscellaneous edible preparations 21011111 21011119 21011292 21012098 21013011 21013019 21013091 21013099 21021010 21021031 21021039 21021090 21022011 21032000 21050010 21050091 21050099 21061020 21061080 21069020 21069098 Waters 22029091 22029095 22029099 Vermouth and other wine 22051010 22051090 22059010 22059090 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength 22071000 22072000 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages 22084011 22084039 22084051 22084099 22089091 22089099 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 24021000 24022010 24022090 24029000 Smoking tobacco and other 24031010 24031090 24039100 24039910 24039990 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 29054300 29054411 29054419 29054491 29054499 29054500 Essential oils 33019010 33019021 33019090 Mixtures of odoriferous substances 33021010 33021021 33021029 Casein, caseinates and other casein derivatives; casein glues 35011050 35011090 35019090 Dextrins and other modified starches 35051010 35051090 35052010 35052030 35052050 35052090 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations 38091010 38091030 38091050 38091090 Industrial monocarboxylic fatty acids acid oils from refining 38231300 38231910 38231930 38231990 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries 38246011 38246019 38246091 38246099 BASIC AGRICULTURAL PRODUCTS Live bovine animals 01029005 01029021 01029029 01029041 01029049 01029051 01029059 01029061 01029069 01029071 01029079 Meat of bovine animals, fresh or chilled 02011000 02012020 02012030 02012050 02012090 02013000 Meat of bovine animals, frozen 02021000 02022010 02022030 02022050 02022090 02023010 02023050 02023090 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 02061095 02062991 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

02102010 02102090 02109951 02109990 Milk and cream, concentrated or containing added sugar or other sweetening matter 04021011 04021019 04021091 04021099 04022111 04022117 04022119 04022191 04022199 04022911 04022915 04022919 04022991 04022999 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream 04039011 04039013 04039019 04039031 04039033 04039039 Whey 04041002 04041004 04041006 04041012 04041014 04041016 04041026 04041028 04041032 04041034 04041036 04041038 04049021 04049023 04049029 04049081 04049083 04049089 Butter and other fats and oils derived from milk; dairy spreads 04051011 04051019 04051030 04051050 04051090 04052090 04059010 04059090 Cheese and curd 04062010 04064010 04064050 04069001 04069013 04069015 04069017 04069018 04069019 04069023 04069025 04069027 04069029 04069032 04069035 04069037 04069039 04069061 04069063 04069073 04069075 04069076 04069079 04069081 04069082 04069084 04069085 Cut flowers and flower buds 06031100 06031200 06031400 06039000 Other vegetables, fresh or chilled 07099060 Bananas 08030019 Citrus fruit 08051020 08054000 08055010 Apples, pears and quinces 08081010 08081080 08082010 08082050 Maize 10051090 10059000 Rice 10061021 10061023 10061025 10061027 10061092 10061094 10061096 10061098 10062011 10062013 10062015 10062017 10062092 10062094 10062096 10062098 10063021 10063023 10063025 10063027 10063042 10063044 10063046 10063048 10063061 10063063 10063065 10063067 10063092 10063094 10063096 10063098 10064000 Grain sorghum 10070010 10070090 Cereal flours other than of wheat or meslin 11022010 11022090 11029050 Cereal groats, meal and pellets 11031310 11031390 11031950 11032040 11032050 Cereal grains otherwise worked 11041950 11041991 11042310 11042330 11042390 11042399 11043090 Starches; inulin 11081100 11081200 11081300 11081400 11081910 11081990 11082000 Wheat gluten, whether or not dried 11090000 Other prepared or preserved meat, meat offal or blood 16025010 16029061 Cane or beet sugar and chemically pure sucrose, in solid form 17011190 17011290 17019100 17019910 17019990 Other sugars 17022010 17022090 17023010 17023051 17023059 17023091 17023099 17024010 17024090 17026010 17026080 17026095 17029030 17029075 17029079 17029080 17029099 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 20021010 20021090 20029011 20029019 20029031 20029039 20029091 20029099 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid 20056000 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes 20071010 20079110 20079130 20079910 20079920 20079931 20079933 20079935 20079939 20079955 20079957 Fruit, nuts and other edible parts of plants 20083055 20083071 20083075 20084051 20084059 20084071 20084079 20084090 20085061 20085069 20085071 20085079 20085092 20085094 20085099 20087061 20087069 20087071 20087079 20087092 20087098 20089251 20089259 20089272 20089274 20089276 20089278 20089292 20089293 20089294 20089296 20089297 20089298

Fruit juices 20091199 20094110 20094191 20094930 20094993 20096110 20096190 20096911 20096919 20096951 20096959 20096971 20096979 20096990 20097110 20097191 20097199 20097911 20097919 20097930 20097991 20097993 20097999 20098071 20099049 20099071 Food preparations 21069030 21069055 21069059 Wine of fresh grapes 22041011 22041091 22042111 22042112 22042113 22042117 22042118 22042119 22042122 22042124 22042126 22042127 22042128 22042132 22042134 22042136 22042137 22042138 22042142 22042143 22042144 22042146 22042147 22042148 22042162 22042166 22042167 22042168 22042169 22042171 22042174 22042176 22042177 22042178 22042179 22042180 22042184 22042187 22042188 22042189 22042191 22042192 22042194 22042195 22042196 22042911 22042912 22042913 22042917 22042918 22042942 22042943 22042944 22042946 22042947 22042948 22042962 22042964 22042965 22042971 22042972 22042982 22042983 22042984 22042987 22042988 22042989 22042991 22042992 22042994 22042995 22042996 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages 22089091 22089099 Residues and waste from the food industries 23021010 23021090 23031011 INDUSTRIAL PRODUCTS Unwrought aluminium 76011000 76012010 76012091 76012099 Aluminium powders and flakes 76031000 76032000 FISHERY PRODUCTS Live fish 03011090 03019110 03019190 03019200 03019300 03019400 03019500 03019911 03019919 03019980 Fish, fresh or chilled 03021110 03021120 03021180 03021200 03021900 03022110 03022130 03022190 03022200 03022300 03022910 03022990 03023110 03023190 03023210 03023290 03023310 03023390 03023410 03023490 03023510 03023590 03023610 03023910 03024000 03025010 03025090 03026110 03026130 03026180 03026200 03026300 03026400 03026520 03026550 03026590 03026600 03026700 03026800 03026911 03026919 03026921 03026925 03026931 03026933 03026935 03026941 03026945 03026951 03026955 03026961 03026966 03026967 03026968 03026969 03026975 03026981 03026985 03026986 03026991 03026992 03026994 03026995 03026999 03027000 Fish, frozen 03031100 03031900 03032110 03032120 03032180 03032200 03032900 03033110 03033130 03033190 03033200 03033300 03033910 03033930 03033970 03034111 03034113 03034119 03034190 03034212 03034218 03034232 03034238 03034252 03034258 03034290 03034311 03034313 03034319 03034390 03034411 03034413 03034419 03034490 03034511 03034513 03034519 03034590 03034611 03034619 03034690 03034931 03034613 03034933 03034939 03034980 03035100 03035210 03035230 03035290 03036100 03036200 03037110 03037130 03037180 03037200 03037300 03037430 03037490 03037520 03037550 03037590 03037600 03037700 03037811 03037812 03037813 03037819 03037890 03037911 03037919 03037921 03037923 03037929 03037931 03037935 03037937 03037941 03037945 03037951 03037955 03037958 03037965 03037971 03037975 03037981 03037983 03037985 03037988 03037991 03037992 03037993 03037994 03037998 03038010 03038090 Fish fillets and other fish meat 03041110 03041190 03041913 03041915 03041917 03041919 03041931

03041933 03041935 03041991 03041997 03042100 03042913 03042915 03042917 03042919 03042921 03042929 03042931 03042933 03042935 03042939 03042941 03042943 03042945 03042951 03042953 03042955 03042959 03042961 03042969 03042971 03042973 03042983 03042991 03042979 03042999 03049031 03049039 03049041 03049057 03049059 03049097 03049100 03049200 03049921 03049923 03049931 03049933 03049951 03049955 03049961 03049975 03049999 Fish, dried, salted or in brine; smoked fish 03051000 03052000 03053011 03053019 03053030 03053050 03053090 03054100 03054200 03054910 03054920 03054930 03054945 03054950 03054980 03055110 03055190 03055911 03055919 03055930 03055950 03055970 03055980 03056100 03056200 03056300 03056910 03056930 03056950 03056980 Crustaceans 03061110 03061190 03061210 03061290 03061310 03061330 03061350 03061380 03061410 03061430 03061490 03061910 03061930 03061990 03062100 03062210 03062291 03062299 03062310 03062331 03062339 03062390 03062430 03062480 03062910 03062930 03062990 Molluscs and other aquatic invertebrates 03071090 03072100 03072910 03072990 03073110 03073190 03073910 03073990 03074110 03074191 03074199 03074901 03074911 03074918 03074931 03074933 03074935 03074938 03074951 03074959 03074971 03074991 03074999 03075100 03075910 03075990 03079100 03079911 03079913 03079915 03079918 03079990 Prepared or preserved fish; caviar and caviar substitutes 16041100 16041210 16041291 16041299 16041311 16041319 16041390 16041411 16041416 16041418 16041490 16041511 16041519 16041590 16041600 16041910 16041931 16041939 16041950 16041991 16041992 16041993 16041994 16041995 16041998 16042005 16042010 16042030 16042040 16042050 16042070 16042090 16043010 16043090 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 16051000 16052010 16052091 16052099 16053010 16053090 16054000 16059011 16059019 16059030 16059090 Stuffed pasta 19022010

Annex

ANNEX XIII TO PROTOCOL 1 PRODUCTS ORIGINATING IN SOUTH AFRICA FOR WHICH THE CUMULATION PROVISIONSOF ARTICLE 4 APPLY AFTER 31 DECEMBER 2009 BASIC AGRICULTURAL PRODUCTS Live horses, asses, mules and hinnies 01011090 01019030 Live swine 01039110 01039211 01039219 Live sheep and goats 01041030 01041080 01042090 Live poultry 01051111 01051119 01051191 01051199 01051200 01051920 01051990 01059400 01059910 01059920 01059930 01059950 Meat of swine, fresh, chilled or frozen 02031110 02031211 02031219 02031911 02031913 02031915 02031955 02031959 02032110 02032211 02032219 02032911 02032913 02032915 02032955 02032959 Meat of sheep or goats, fresh, chilled or frozen 02041000 02042100 02042210 02042230 02042250 02042290 02042300 02043000 02044100 02044210 02044230 02044250 02044290 02044310 02044390 02045011 02045013 02045015 02045019 02045031 02045039 02045051 02045053 02045055 02045059 02045071 02045079 Meat and edible offal, of poultry 02071110 02071130 02071190 02071210 02071290 02071310 02071320 02071330 02071340 02071350 02071360 02071370 02071399 02071410 02071420 02071430 02071440 02071450 02071460

02071470 02071499 02072410 02072490 02072510 02072590 02072610 02072620 02072630 02072640 02072650 02072660 02072670 02072680 02072699 02072710 02072720 02072730 02072740 02072750 02072760 02072770 02072780 02072799 02073211 02073215 02073219 02073251 02073259 02073290 02073311 02073319 02073351 02073359 02073390 02073511 02073515 02073521 02073523 02073525 02073531 02073541 02073551 02073553 02073561 02073563 02073571 02073579 02073599 02073611 02073615 02073621 02073623 02073625 02073631 02073641 02073651 02073653 02073661 02073663 02073671 02073679 02073690 Fats 02090011 02090019 02090030 02090090 Meat and edible meat offal 02101111 02101119 02101131 02101139 02101190 02101211 02101219 02101290 02101910 02101920 02101930 02101940 02101950 02101960 02101970 02101981 02101989 02101990 02109100 02109200 02109300 02109921 02109929 02109931 02109939 02109941 02109949 Milk and cream, not concentrated 04011010 04011090 04012011 04012019 04012091 04012099 04013011 04013019 04013031 04013039 04013091 04013099 Milk and cream, concentrated 04029111 04029119 04029131 04029139 04029151 04029159 04029191 04029199 04029911 04029919 04029931 04029939 04029991 04029999 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream 04031011 04031013 04031019 04031031 04031033 04031039 04039051 04039053 04039059 04039061 04039063 04039069 Whey 04041052 04041054 04041056 04041058 04041062 04041072 04041074 04041076 04041078 04041082 04041084 Cheese and curd 04061020 04061080 04062090 04063010 04063031 04063039 04063090 04064090 04069021 04069050 04069069 04069078 04069086 04069087 04069088 04069093 04069099 Birds’ eggs 04070011 04070019 04070030 04081180 04081981 04081989 04089180 04089980 Natural honey 04090000 Cut flowers and flower buds 06031300 06031910 06031990 Potatoes 07019050 07020000 07031011 07031019 07031090 07039000 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 07041000 07042000 07049010 07049090 Lettuce and chicory 07051100 07051900 07052100 07052900 Edible roots 07061000 07069010 07069030 07069090 Cucumbers and gherkins 07070005 07070090 Leguminous vegetables 07081000 07082000 07089000 Other vegetables 07092000 07093000 07094000 07095100 07095930 07095990 07096010 07097000 07099010 07099020 07099039 07099040 07099050 07099070 07099080 07099090 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 07101000 07102100 07102200 07102900 07103000 07108010 07108051 07108061 07108069 07108070 07108080 07108085 07108095 07109000 Vegetables provisionally preserved 07112090 07114000 07115100 07115900 07119050 07119070 07119080 07119090 Dried vegetables 07122000 07123100 07123200 07123300 07123900 07129019 07129030 07129050 07129090 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers 07141010 07141091 07141099 07142090 07149011 07149019 Nuts, fresh or dried 08021190 08024000 Bananas 08030011 08030090 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

08042010 08042090 08043000 Citrus fruit, fresh or dried 08051080 08052010 08052030 08052050 08052070 08052090 08055090 08059000 Grapes, fresh or dried 08061010 08061090 Melons (including watermelons) and papaws (papayas), fresh 08071100 08071900 Quinces 08082090 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 08091000 08092005 08092095 08093010 08093090 08094005 Other fruit, fresh 08101000 08102090 08104090 08105000 08106000 08109050 08109060 08109070 08109095 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 08111011 08111019 08112011 08112031 08112039 08112059 08119011 08119019 08119039 08119075 08119080 08119095 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 08121000 08129010 08129020 08129070 08129098 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits 08132000 08134010 08135019 08135091 08135099 Pepper 09042010 Wheat and meslin 10011000 10019010 10019091 10019099 Rye 10020000 Barley 10030010 10030090 Oats 10040000 Buckwheat, millet and canary seed; other cereals 10081000 10082000 10089010 10089090 Wheat or meslin flour 11010011 11010015 11010090 Cereal flours other than of wheat or meslin 11021000 11029010 11029030 11029090 Cereal groats, meal and pellets 11031110 11031190 11031910 11031930 11031940 11031990 11032010 11032020 11032030 11032060 11032090 Cereal grains otherwise worked 11041210 11041290 11041910 11041930 11041961 11041969 11041999 11042220 11042230 11042250 11042290 11042298 11042901 11042903 11042905 11042907 11042909 11042911 11042918 11042930 11042951 11042955 11042959 11042981 11042985 11042989 11043010 Flour, meal, powder, flakes, granules and pellets of potatoes 11051000 11052000 Flour, meal and powder of the dried leguminous vegetables 11061000 11062010 11062090 11063010 11063090 Malt, whether or not roasted 11071011 11071019 11071091 11071099 11072000 Other vegetable products 12129120 12129180 Pig fat 15010019 15043010 Soya 15071090 15079090 Olive oil and its fractions 15091010 15091090 15099000 15100010 Other oils and their fractions 15100090 Sunflower 15121191 15121199 15121990 15122190 15122990 Rape, colza or mustard oil and fractions thereof 15141190 15141990 15149190 15149990 Degras, residues 15220031 15220039 Sausages and similar products, of meat, meat offal or blood 16010091 16010099 Other prepared or preserved meat, meat offal or blood 16021000 16022011 16022019 16022090 16023111 16023119 16023130 16023190 16023211 16023219 16023230 16023290 16023921 16023929 16023940 16023980 16024110 16024190 16024210 16024290 16024911 16024913 16024915 16024919 16024930 16024950 16024990 16025031 16025039 16025080 16029010 16029031 16029041 16029051 16029069 16029072 16029074 16029076 16029078 16029098 Other sugars, including chemically pure lactose

17021100 17021900 Pasta 19022030 Vegetables, fruit, nuts and other edible parts of plants 20011000 20019050 20019065 20019093 20019099 Mushrooms and truffles 20031020 20031030 20032000 20039000 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen 20041010 20041099 20049050 20049091 20049098 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen 20051000 20052020 20052080 20054000 20055100 20055900 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar 20060031 20060035 20060038 20060099 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes 20071091 20071099 20079190 20079991 20079993 20079998 Fruit, nuts and other edible parts of plants 20081194 20081198 20081919 20081995 20081999 20082011 20082031 20082051 20082059 20082071 20082079 20082090 20083011 20083019 20083031 20083039 20083051 20083059 20083079 20083090 20084011 20084019 20084021 20084029 20084031 20084039 20085011 20085019 20085031 20085039 20085051 20085059 20086011 20086019 20086031 20086039 20086050 20086060 20086070 20086090 20087011 20087019 20087031 20087039 20087051 20087059 20088011 20088019 20088031 20088039 20088050 20088070 20088090 20089216 20089218 20089921 20089923 20089924 20089928 20089931 20089934 20089936 20089937 20089943 20089945 20089946 20089949 20089961 20089962 20089967 20089972 20089978 20089999 Fruit juices 20091111 20091119 20091191 20091911 20091919 20091991 20091998 20092100 20092911 20092919 20092991 20092999 20093111 20093119 20093151 20093159 20093191 20093199 20093911 20093919 20093931 20093939 20093951 20093955 20093959 20093991 20093995 20093999 20094199 20094911 20094919 20094991 20094999 20095010 20095090 20098011 20098019 20098034 20098035 20098050 20098061 20098063 20098073 20098079 20098085 20098086 20098097 20098099 20099011 20099019 20099021 20099029 20099031 20099039 20099041 20099051 20099059 20099073 20099079 20099092 20099094 20099095 20099096 20099097 20099098 Other food preparations 21069051 Wine of fresh grapes 22041019 22041099 22042110 22042182 22042183 22042198 22042199 22042910 22042958 22042975 22042998 22042999 22043010 22043092 22043094 22043096 22043098 Other fermented beverages 22060010 Bran, sharps and other residues from the food industry 23023010 23023090 23024010 23024090 Oilcake and other solid residues 23069019 Preparations of a kind used in animal feeding 23091013 23091015 23091019 23091033 23091039 23091051 23091053 23091059 23091070 23099033 23099035 23099039 23099043 23099049 23099051 23099053 23099059 23099070 Unmanufactured tobacco; tobacco refuse 24011010 24011020 24011041 24011049 24011060 24012010 24012020 24012041 24012060 24012070 JOINT DECLARATION concerning the Principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized System shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.