Regulation (EEC) No 2840/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Swiss Confederation and adopting provisions for its implementation and concluding an additional Agreement concerning the validity, for the Principality of Liechtenstein, of the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972

Common Customs Tariff heading No	Description	Basic duties	Duty applicable on 1 July 1977
15.10	Fatty acids; acid oils from refining; fatty alcohols:
15.10	ex C. other fatty acids; acid oils from refining:
15.10	— Products obtained from pinewood, with a fatty acid content of 90 % or more by weight	4·5 %	0
17.04	Sugar confectionery, not containing cocoa:
17.04	A. Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	21 %	12 %
17.04	B. Chewing gum	8 % + vc with max. of 23 %	vc
17.04	C. White chocolate	13 % + vc with max. of 27 % + ads	vc
17.04	D. Other	13 % + vc with max. of 27 % + ads	vc
18.06	Chocolate and other food preparations containing cocoa:
18.06	A. Cocoa powder, not otherwise sweetened than by the addition of sucrose	10 % + vc	vc
18.06	B. Ice-cream (not including ice-cream powder) and other ices	12 % + vc with max. of 27 % + ads	vc
18.06	C. Chocolate and chocolate goods, whether or not filled; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa	12 % + vc with max. of 27 % + ads	vc
18.06	D. Other:
18.06	I. Containing no milkfats or containing less than 1·5 % by weight of such fats:
18.06	(a) in immediate packings of a net capacity of 500 g or less	12 % + vc with max. of 27 % + ads	vc
18.06	(b) other:
18.06	— in immediate packings of a net capacity of more than 500 g but of not more than 1 kg	19 % + vc	vc
18.06	— other	19 % + vc	6 % + vc
18.06	II. Containing by weight of milkfats:
18.06	(a) 1·5 % or more but not more than 6·5 %:
18.06	1. in immediate packings of a net capacity of 500 g or less	12 % + vc with max. of 27 % + ads	vc
18.06	2. other:
18.06	— in immediate packings of a net capacity of more than 500 g but of not more than 1 kg	19 % + vc	vc
18.06	— other	19 % + vc	6 % + vc
18.06	(b) more than 6·5 % but less than 26 %:
18.06	1. in immediate packings of a net capacity of 500 g or less	12 % + vc	vc
18.06	2. other:
18.06	— in immediate packings of a net capacity of more than 500 g but of not more than 1 kg	19 % + vc	vc
18.06	— other	19 % + vc	6 % + vc
18.06	(c) 26 % or more:
18.06	1. in immediate packings of a net capacity of 500 g or less	12 % + vc	vc
18.06	2. other:
18.06	— in immediate packings of a net capacity of more than 500 g but of not more than 1 kg	19 % + vc	vc
18.06	— other	19 % + vc	6 % + vc
19.01	Malt extract	8 % + vc	vc
19.02	Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa	11 % + vc	vc
19.03	Macaroni, spaghetti and similar products	12 % + vc	vc
19.04	Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	10 % + vc	vc
19.05	Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products)	8 % + vc	vc
19.06	Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	7 % + vc	vc
19.07	Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit:
19.07	A. Crispbread	9 % + vc with max. of 24 % + adf	vc
19.07	B. Matzos	6 % + vc with max. of 20 % + adf	vc
19.07	C. Gluten bread for diabetics	14 % + vc	vc
19.07	D. other	14 % + vc	vc
19.08	Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion:
19.08	A. Gingerbread and the like	13 % + vc	vc
19.08	B. other	13 % + vc with max. of 30 % + adf or 35 % + ads	vc
21.01	Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof:
21.01	A. Roasted chicory and other roasted coffee substitutes:
21.01	II. other	8 % + vc	vc
21.01	B. Extracts, essences and concentrates of the products described under subheading A:
21.01	II. other	14 % + vc	vc
21.04	Sauces; mixed condiments and mixed seasonings:
21.04	B. other:
21.04	— containing tomato	18 %	10 %
21.04	— not specified	18 %	6 %
21.05	Soups and broths, in liquid, solid or powder form; homogenized composite food preparations:
21.05	A. Soups and broths, in liquid, solid or powder form:
21.05	— containing tomato	18 %	10 %
21.05	— not specified	18 %	6 %
21.06	Natural yeasts (active or inactive); prepared baking powders:
21.06	A. Active natural yeasts:
21.06	II. Bakers' yeasts	15 % + vc	vc
21.06	B. Inactive natural yeasts:
21.06	I. in tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less	13 %	4 %
21.06	II. other	8 %	4 %
21.07	Food preparations not elsewhere specified or included:
21.07	A. Cereals in grain or ear form, pre-cooked or otherwise prepared	13 % + vc	vc
21.07	B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked; the foregoing preparations, stuffed	13 % + vc	vc
21.07	C. Ice-cream (not including ice-cream powder) and other ices	13 % + vc	vc
21.07	D. Prepared yoghourt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary purposes	13 % + vc	vc
21.07	E. Cheese fondues	13 % + vc with max. of 35 UA per 100 kg net weight	vc with max. of 25 UA per 100 kg net weight
21.07	F. other:
21.07	I. containing no milkfats or containing less than 1·5 % by weight of such fats:
21.07	(a) containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose):
21.07	ex 1. containing no starch or less than 5 % by weight of starch:
21.07	— hydrolysates of proteins; autolysates of yeast	20 %	6 %
21.07	2. containing by weight of starch 5 % or more	13 % + vc	vc
21.07	(b) containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose)	13 % + vc	vc
21.07	(c) containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose)	13 % + vc	vc
21.07	(d) containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose)	13 % + vc	vc
21.07	(e) containing 50 % or more but less than 85 % by weight of sucrose (including invert sugar expressed as sucrose)	13 % + vc	vc
21.07	(f) containing 85 % or more by weight of sucrose (including invert sugar expressed as sucrose)	13 % + vc	vc
21.07	II. containing 1·5 % or more but less than 6 % by weight of milkfats	13 % + vc	vc
21.07	III. containing 6 % or more but less than 12 % by weight of milkfats	13 % + vc	vc
21.07	IV. containing 12 % or more but less than 18 % by weight of milkfats	13 % + vc	vc
21.07	V. containing 18 % or more but less than 26 % by weight of milkfats	13 % + vc	vc
21.07	VI. containing 26 % or more but less than 45 % by weight of milkfats:
21.07	— in immediate packings of a net capacity of 1 kg or less	13 % + vc	vc
21.07	— other	13 % + vc	6 % + vc
21.07	VII. containing 45 % or more but less than 65 % by weight of milkfats:
21.07	— in immediate packings of a net capacity of 1 kg or less	13 % + vc	vc
21.07	— other	13 % + vc	6 % + vc
21.07	VIII. containing 65 % or more but less than 85 % by weight of milkfats:
21.07	— in immediate packings of a net capacity of 1 kg or less	13 % + vc	vc
21.07	— other	13 % + vc	6 % + vc
21.07	F. IX. containing 85 % or more by weight of milkfats:
21.07	— in immediate packings of a net capacity of 1 kg or less	13 % + vc	vc
21.07	— other	13 % + vc	6 % + vc
22.02	Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07:
22.02	ex A. not containing milk or milkfats:
22.02	— containing sugar (sucrose or invert sugar)	15 %	0
22.02	B. other	8 % + vc	vc
22.03	Beer made from malt	24 %	10 %
22.06	Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:
22.06	A. of an actual alcoholic strength of 18o or less, in containers containing:
22.06	I. 2 litres or less	17 UA/hl	0
22.06	II. more than 2 litres	14 UA/hl	0
22.06	B. of an actual alcoholic strength exceeding 18o but not exceeding 22o, in containers containing:
22.06	I. 2 litres or less	19 UA/hl	0
22.06	II. more than 2 litres	16 UA/hl	0
22.06	C. of an actual alcoholic strength exceeding 22o, in containers containing:
22.06	I. 2 litres or less	1·60 UA/hl per degree of alcohol + 10 UA/hl	0
22.06	II. more than 2 litres	1·60 UA/hl per degree of alcohol	0
22.09	Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:
22.09	C. Spirituous beverages:
22.09	ex V. other:
22.09	— containing eggs or egg yolks and/or sugar (sucrose or invert sugar), in containers containing:
22.09	(a) 2 litres or less	1·60 UA/hl per degree of alcohol + 10 UA/hl	1 UA/hl per degree of alcohol + 6 UA/hl
22.09	(b) more than 2 litres	1·60 UA/hl per degree of alcohol	1 UA/hl per degree of alcohol
29.04	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.04	C. Polyhydric alcohols:
29.04	II. Mannitol	12 % + vc	8 % + vc
29.04	C. III. Sorbitol
29.04	(a) in aqueous solutions:
29.04	1. containing 2 % or less by weight of mannitol, calculated on the sorbitol content	12 % + vc	6 % + vc
29.04	2. other	9 % + vc	6 % + vc
29.04	(b) other:
29.04	1. containing 2 % or less by weight of mannitol, calculated on the sorbitol content	12 % + vc	6 % + vc
29.04	2. other	9 % + vc	6 % + vc
29.10	Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.10	ex B. other:
29.10	— Methyl glucosides	14·4 %	8 %
29.14	Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.14	ex A. Saturated acyclic monocarboxylic acids:
29.14	— Esters of mannitol and esters of sorbitol	from 8·8 % to 18·4 %	8 %
29.14	ex B. Unsaturated acyclic monocarboxylic acids:
29.14	— Esters of mannitol and esters of sorbitol	from 12 % to 13·6 %	8 %
29.15	Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.15	A. Acyclic polycarboxylic acids:
29.15	ex V. other:
29.15	— Itaconic acid and its salts and esters	10·4 %	0
29.16	Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.16	A. Carboxylic acids with alcohol function:
29.16	I. Lactic acid and its salts and esters	13·6 %	0
29.16	IV. Citric acid and its salts and esters:
29.16	(a) Citric acid	15·2 %	0
29.16	(b) crude calcium citrate	5·6 %	0
29.16	(c) other	16 %	0
29.16	ex VIII. other:
29.16	— glyceric, glycollic, saccharonic, isosaccharonic and heptasaccharic acids and their salts and esters	12 %	8 %
29.35	Heterocyclic compounds; nucleic acids:
29.35	ex Q. other:
29.35	— anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol	10·4 %	8 %
29.43	Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 29.39, 29.41 and 29.42:
29.43	B. Other	20 %	8 %
29.44	Antibiotics:
29.44	A. Penicillins	16·8 %	0
35.01	Casein, caseinates and other casein derivatives; casein glues:
35.01	A. Casein:
35.01	I. for the manufacture of regenerated textile fibres(1)	2 %	0
35.01	II. for industrial uses other than the manufacture of foodstuffs or fodder(1):
35.01	— with a water content of 50 % or more by weight	5 %	0
35.01	— other	5 %	3 %
35.01	III. other	14 %	12 %
35.01	B. Casein glues	13 %	11 %
35.01	C. Other	10 %	8 %
35.05	Dextrins and dextrin glues; soluble or roasted starches; starch glues:
35.05	A. Dextrins; soluble or roasted starches	14 % + vc	vc
35.05	B. Glues made from dextrin or from starch	13 % + vc with max. of 18 %	vc
35.06	Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:
35.06	A. Prepared glues not elsewhere specified or included:
35.06	ex II. other glues;
35.06	— with a basis of sodium silicate emulsion	12·8 %	0
35.06	ex B. Products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:
35.06	— with a basis of sodium silicate emulsion	15·2 %	0
38.12	Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries:
38.12	A. Prepared glazings and prepared dressings:
38.12	I. with a basis of amylaceous substances	13 % + vc with max. of 20 %	vc
38.19	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:
38.19	Q. Foundry core binders based on synthetic resins	12·8 %	8 %
38.19	ex T. other:
38.19	— products of sorbitol cracking	14·4 %	8 %
39.02	Polymerization and copolymerization products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
39.02	ex C. other:
39.02	— adhesives with a basis of resin emulsions	from 12 % to 18·4 %	0
39.06	Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:
39.06	ex B. other:
39.06	— Dextran	16 %	6 %
39.06	— not specified, excluding linoxyn	16 %	8 %

(1)  Entry under this subheading is subject to conditions to be determined by the competent authorities.

Note: The abbreviations vc, ads, adf appearing in this list mean “variable component”, “additional duty on sugar”, “additional duty on flour”.

TABLE II

SWITZERLAND

Swiss Customs Tariff heading No	Description	Basic duties(1)	Duty applicable on 1 July 1977(1)
		S.Frs. per 100 kg gross	S.Frs. per 100 kg gross
1510.	Fatty acids; acid oils from refining; fatty alcohols:
ex 20	— fatty acids from tall oil	1·0	0
1704.	Sugar confectionery, not containing cocoa:
20	— chewing gum	41·0 + vc with max. of 70·0	vc
30	— other	53·0 + vc with max. of 90·0	vc
1806.01	Chocolate and other food preparations containing cocoa:
ex	— ice-cream	50·0	47·50
ex	— other, excluding mixtures containing by weight more than 12 % of butter, fats or a total of more than 20 % of milk constituents, in packages exceeding a net weight of 1 kg	50·0	40·0
1901.01	Malt extract	20·0 + vc	vc
1902.	Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa:
ex 10	— preparations in which potato flour predominates whether or not in the form of semolina, flakes, etc. and preparations containing by weight more than 12 % of milk fats, in packages exceeding a net weight of 2 kg	10·0 + vc	vc
ex 20	— other, excluding preparations containing by weight more than 12 % of milk fats, in packages exceeding a net weight of 2 kg	20·0 + vc with max. of 40·0	vc
1903.01	Macaroni, spaghetti and similar products	3·0 + vc with max. of 25·0	vc
1904.	Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches:
10	— tapioca obtained from potato starch	5·0	4·0
20	— other	2·50	2·0
1905.01	Prepared foods obtained by swelling or roasting of cereals or cereal products: puffed rice, cornflakes and similar products	25·0	20·0
1906.01	Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	40·0	32·0
1907.	Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit:
10	— not put up in packagings for sale	5·0	4·0
20	— put up in any kind of packagings for sale	15·0 + vc with max. of 35·0	vc
1908.	Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion:
10	— unsweetened without cocoa or chocolate	27·0 + vc with max. of 55·0	vc
20	— other	600 + vc with max. of 100·0	vc
2101.	Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof:
ex 10	— roasted coffee substitutes, whole or in pieces, excluding roasted chicory	2·0	1·60
ex 12	— other, excluding roasted chicory products	21·0 + vc with max. of 50·0	vc
2104.	Sauces, mixed condiments and mixed seasonings:
10	— intended for industrial manufactures	10·0	0
20	— other:
20	— products containing tomato	50·0	27·50
20	— other	50·0	0
2105.	Soups and broths, in liquid, solid or powder form; homogenized composite food preparations:
10	— soups and broths, in liquid, solid or powder form
10	— products containing tomato	50·0	27·50
10	— other	50·0	0
2106.	Natural yeasts (active or inactive); prepared baking powders:
ex 20	— other natural yeasts	100	4·0
2107.	Food preparations not elsewhere specified or included:
ex 10	— non-alcoholic mixtures of extracts and of concentrates of vegetable substances, sweetened or not	120 + vc	vc
16	— cereal grains, kibbled and prepared for the manufacture of cornflakes and like products	6·0	4·80
20	— preserved maize	13 + vc with max. of 25	vc
22	— “minute” rice	30·0	24·0
26	— infants' food	50·0	40·0
ex 40	— ice-cream	110·0	100·0(2)
ex 40	— hydrolysates of proteins; autolysates of yeast	110·0	30·0
ex 40	— prepared yoghourts	110·0	100·0
ex 40	— other, excluding preparations containing by weight more than 12 % of butter fats or a total of more than 20 % of milk constituents, in packages exceeding a net weight of 1 kg	44 + vc	vc
2202.	Lemonade, flavoured spa water and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07:
40	— other	8·0	6·40
2203.	Beer made from malt:
08	— in tank wagons or in casks of a capacity of more than 2 hectolitres	15·0(3)	6·0(3)
10	— in casks of a capacity of 2 hectolitres or less	9·0(3)	3·50(3)
10	— in bottles, cans and similar containers:
12	— in glass bottles	16·0(3)	6·0(3)
14	— other	20·0(3)	8·0(3)
2206.	Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:
10	— of a strength of up to 18o of alcohol	30·0	0
20	— of a strength of more than 18o of alcohol	50·0	0
2209.	Spirits (other than those of heading No 2208); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:
ex 40	— liqueurs and other sweetened spirituous beverages, whether or not flavoured; sweetened or containing eggs	75·0	45·0
2904.	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
50	— sorbitol	2·20	0
ex 60	— mannitol	1·50	0
ex 2910.01	— methyl glucocides	2·0	0
ex 2914.44	— esters of mannitol and esters of sorbitol	1·50	0
ex 2915.30	— itaconic acid, its salts and esters	1·50	0
2916.	Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
10	— lactic acid	0·75	0
12	— salts of lactic acid (lactates)	5·0	0
30	— citric acid	2·0	0
32	— salts of citric acid (citrates)	2·0	0
ex 60	— esters of lactic acid and esters of citric acid; gluconic acid, its salts and esters; glyceric, glycollic, saccharic, isosaccharic and heptasaccharic acids and their salts and esters	2·50	0
2935.	Heterocyclic compounds; mucleic acids:
ex 30	— anhydrous ammitol and sorbitol compounds (for example, sorbitan) excluding maltol and isomaltol	1·50	0
2943.	Sugars, chemically pure, other than sucrose, glucose and lactose; sugar esters and sugar esters and their salts, other than products of heading Nos 2939, 2941 and 2942:
ex 10	— sorbose	8·50	0
ex 20	— salts and esters of sorbose	1·50	0
ex 2944.01	Penicillins	50·0	0
3501.	Casein, casemates and other casein derivatives; casein glues:
20	— casein glues	22·0	15·0
3505.01	Dextrins and dextrin glues; soluble or roasted starches; starch glues	6·0	4·80
3506.	Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:
ex 12	— with a basis of sodium silicate emulsion	7·0	0
ex 20	— with a basis of sodium silicate emulsion	20·0	0
ex 3812.01	Prepared glazings and prepared dressings with a starch basis	5·0	0
3819.	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:
ex 50	— products of sorbitol cracking; foundry core binders based on synthetic resins	1·50	0
3902.	Polymerisation and copolymerisation products:
ex 20	— adhesives with a basis of resin emulsions	6·50	0
ex 22	— adhesives with a basis of resin emulsions	6·50	0
3906.	Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:
ex 10	— other than alginic acid, its salts and esters and excluding linoxyn	2·50	0
ex 20	— other than alginic acid, its salts and esters and excluding linoxyn	2·50	0
ex 30	— other than alginic acid, its salts and esters and excluding linoxyn	15·0	0
ex 32	— other than alginic acid, its salts and esters and excluding linoxyn	30·0	0
ex 40	— other than alginic acid, its salts and esters and excluding linoxyn	40·0	0
ex 42	— other than alginic acid, its salts and esters and excluding linoxyn	55·0	0

(1)  On products containing alcohol the charges are those imposed by Swiss customs legislation on alcohol.

(2)  This rate will be reduced to S.Frs. 90 when the sale of ice-cream incorporating vegetable fats is authorized throughout the Community.

(3)  Plus additional duty (barley and other basic products used in manufacturing beer).

PROTOCOL No 3

concerning the definition of the concept of “originating” products and methods of administrative cooperation

TITLE I

Definition of the concept of “originating products”

Article 1

For the purpose of implementing the Agreement, and without prejudice to the provisions of Articles 2 and 3 of this Protocol, the following products shall be considered as:

• 1. products originating in the Community:

• (a) products wholly obtained in the Community,

• (b) products obtained in the Community in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Switzerland;

• 1. products originating in Switzerland:

• (a) products wholly obtained in Switzerland,

• (b) products obtained in Switzerland in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community.

The products in List C shall be temporarily excluded from the scope of this Protocol.

Article 2

• A. products originating in the Community: those products referred to in Article 1(1) which, after being exported from the Community, have undergone no working or processing in any of those five countries or have not undergone sufficient working or processing there to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:

• (a) only products originating in any of those five countries or in the Community or in Switzerland have been used in the course of the working or processing,

• (b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain cirumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another;

• B. products originating in Switzerland: those products referred to in Article 1(2) which, after being exported from Switzerland, have undergone no working or processing in any one of these five countries or have undergone working or processing insufficient to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:

• (a) only products originating in any one of those five countries or in the Community or in Switzerland have been used in the course of the working or processing,

• (b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another.

Article 3

Notwithstanding the provisions of Article 2 and provided that all the conditions laid down in that article are nevertheless fulfilled, the products obtained shall not continue to be considered as products originating in the Community or in Switzerland respectively unless the value of the products worked or processed originating in the Community or in Switzerland represents the highest percentage of the value of the products obtained. If this is not so, the latter products are considered as originating in the country where the added value acquired represents the highest percentage of their value.

Article 4

The following shall be considered as wholly obtained either in the Community or in Switzerland within the meaning of Article 1(1)(a) and (2)(a):

• (a) Mineral products extracted from their soil or from their seabed;

• (b) Vegetable products harvested there;

• (c) Live animals born and raised there;

• (d) Products from live animals raised there;

• (e) Products obtained by hunting or fishing conducted there;

• (f) Products of sea fishing and other products taken from the sea by their vessels;

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

• (h) Used articles collected there fit only for the recovery of raw materials;

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

• (j) Goods produced there exclusively from products specified in subparagraphs (a) to (i).

Article 5

• (a) working or processing as a result of which the goods obtained receive a classification under a tariff heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A, where the special provisions of that list apply;

• (b) working or processing specified in List B.

“Sections”, “Chapters” and “tariff headings” shall mean the Sections, Chapters and tariff headings in the Brussels Nomenclature for the Classification of Goods in Customs Tariffs.

• (a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

• (b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;

• (c) - (i) changes of packing and breaking up and assembly of consignments;

• (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;

• (d) affixing marks, labels or other like distinguishing signs on products or their packaging;

• (e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in the Community or in Switzerland;

• (f) simple assembly of parts of articles to constitute a complete article;

• (g) a combination of two or more operations specified in subparagraphs (a) to (f);

• (h) slaughter of animals.

Article 6

• — on the one hand,

as regards products whose importation can be proved: their customs value at the time of importation;

as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;

• — and on the other hand,

the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.

This Article also applies for the implementation of Articles 2 and 3.

Article 7

Goods originating in Switzerland or in the Community and constituting one single shipment which is not split up may be transported through territory other than that of the Community, Switzerland, Austria, Finland, Iceland, Portugal or Sweden, with should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons, that the goods have remained under the surveillance of the Customs authorities in the country of transit or of warehousing, that they have not entered into the commerce of such countries nor been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

TITLE II

Arrangements for administrative cooperation

Article 8

Article 9

A movement certificate shall be issued only on application having been made in writing by the exporter, on the form prescribed for this purpose.

Article 10

In exceptional circumstances a movement certificate may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.

A movement certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in the Agreement.

Article 11

In other cases of belated presentation, the Customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.

Article 12

Movement certificates shall be made out on the appropriate form, specimens of which are given in Annexes V and VI to this Protocol, in one of the languages in which this Agreement is drawn up, and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink in printscipt.

Each certificate shall measure 210 × 297 mm. The paper used must be white-sized writing paper not containing mechanical pulp and weighing not less than 25 grams per square metre. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.

The Member States of the Community and Switzerland 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 by which it can be identified.

Article 13

Movement certificates shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

Article 14

Article 15

• (a) an exporter has consigned these goods from the Community or from Switzerland to the country in which the exhibition is held and has exhibited them there;

• (b) the goods have been sold or otherwise disposed of by that exporter to someone in Switzerland or in the Community;

• (c) the goods have been consigned during the exhibition or immediately thereafter to Switzerland or to the Community in the state in which they were sent for exhibition;

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

Article 16

In order to ensure the proper application of the provisions of this Title, the Member States of the Community and Switzerland shall assist each other, through their respective customs administrations, in checking the authenticity and accuracy of movement certificates, including those issued under Article 8(4).

The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied at the due time in the Community and in Switzerland.

Article 17

Penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect particulars for the purpose of obtaining a movement certificate enabling goods to be accepted as eligible for preferential treatment.

TITLE III

Final provisions

Article 18

The Community and Switzerland shall take any measures necessary to enable movement certificates to be submitted, in accordance with Article 13 of this Protocol, as from 1 April 1973.

Article 19

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

Article 20

The explanatory notes, Lists A, B and C, and the specimens of movement certificates shall form an integral part of this Protocol.

Article 21

Goods which conform to the provisions of Title I and which, on 1 April 1973, are either being transported or being held in the Community or in Switzerland in temporary storage, in bonded warehouses or in free zones, may be allowed to benefit from the provisions of the Agreement, subject to the submission — within four months of that date — to the Customs authorities of the importing State of a movement certificate, drawn up retroactively by the competent authorities of the exporting State, and of any documents that provide supporting evidence of the conditions of transport.

Article 22

The Contracting Parties undertake to introduce any measures necessary to ensure that the movement certificates which the Customs authorities of the Member States of the Community and of Switzerland are authorized to issue in pursuance of the agreements referred to in Article 2 are issued under the conditions laid down by those agreements. They also undertake to provide the administrative cooperation necessary for this purpose, in particular to check on the itinerary of goods traded under the agreements referred to in Article 2 and the places in which they have been held.

Article 23

Article 24

• (i) the Community as originally constituted,

• (ii) Ireland,

• (iii) Denmark, Norway, the United Kingdom,

• (iv) Switzerland,

• (v) each of the five countries specified in Article 2 of this Protocol.

Article 25

Article 26

The Contracting Parties shall take measures necessary for the conclusion of arrangements with Austria, Finland, Iceland, Portugal and Sweden enabling this Protocol to be applied.

Article 27

Article 28

The Joint Committee may decide to amend the provisions of Title I, Article 5(3), of Title II, of Title III, Articles 23, 24 and 25 and of Annexes I, II, III, V and VI to this Protocol. It shall, in particular, be authorized to take any measures necessary to adapt them to the particular requirements of specific goods or certain forms of transport.

ANNEX I

EXPLANATORY NOTES

Note 1 — Article 1

The terms “the Community” or “Switzerland” shall also cover the territorial waters of the Member States of the Community or of Switzerland respectively.

Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5.

Note 2 — Articles 1, 2 and 3

In order to determine whether goods originate in a Member State or in Switzerland or in one of the countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.

Note 3 — Articles 2 and 5

For the purpose of implementing the provisions of Article 2 paragraph 1 (A) (b) and (B) (b), the percentage rule must be observed by referring, for the added value acquired, to the provisions contained in Lists A and B. Where the product obtained appears in List A, the percentage rule therefore constitutes a criterion additional to that of change of tariff heading for any non-originating product used. Likewise the provisions ruling out the possibility of cumulating the percentages shown in Lists A and B for any one product obtained are applicable in each country for the added value acquired.

Note 4 — Articles 1, 2 and 3

Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing.

Note 5 — Article 4(f)

The term ‘their vessels” shall apply only to vessels:

• (a) which are registered or recorded in a Member State of the Community or in Switzerland;

• (b) which sail under the flag of a Member State of the Community or of Switzerland;

• (c) which are at least 50 % owned by nationals of Member States of the Community or of Switzerland, or by a company with its head office in one of those States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of the Member States of the Community or of Switzerland, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

• (d) of which the captain and officers are all nationals of the Member States of the Community or of Switzerland;

• (e) of which at least 75 % of the crew are nationals of the Member States of the Community or of Switzerland.

Note 6 — Article 6

“Ex-works price” shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.

“Customs value” shall be understood as meaning the customs value laid down in the Convention concerning the Valuation of Goods for Customs Purposes signed in Brussels on 15 December 1950.

Note 7 — Article 8

The Customs authorities which endorse movement certificates in accordance with the conditions laid down in Article 8(3) have the right to undertake verification of the goods in accordance with the laws and regulations in force in the State concerned.

Note 8 — Article 10

Where a movement certificate relates to goods originally imported from a Member State of the Community or from Switzerland, and re-exported in the same state, the new certificates issued by the re-exporting State must, without prejudice to the provisions of Article 24, show in which State the original movement certificate was issued. Where the goods have not been placed in a bonded warehouse, the certificates must also show that the endorsements provided for in Article 8(3) have duly been made.

Note 9 — Articles 16 and 22

Where a movement certificate has been issued under the conditions laid down in Article 8(2) or (4) and relates to goods re-exported in the same state, the Customs authorities of the country of destination must be able to obtain, by means of administrative cooperation, true copies of the movement certificate or certificates issued previously relating to those goods.

Note 10 — Articles 23 and 25

“Tariff provisions in force” small mean the duty applied on 1 January 1973 in Denmark, Norway, the United Kingdom or Switzerland to the products referred to in Article 25(1) or the duty which, in accordance with the provisions of the Agreement, will be subsequently applied to the said products whenever this duty is lower than that applied to other products originating in the Community or in Switzerland.

Note 11 — Article 23

“Drawback or remission of any kind granted from customs duties” shall mean any arrangement for refund or remission, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-charging or the non-imposition when goods obtained from the said products are exported but not when they are retained for home use.

Note 12 — Articles 24 and 25

Article 24 (1) and Article 25(1) shall mean, in particular, that application has not been made:

• (i) either of the provisions of the last sentence of Article 1(2)(b) for products of the Community as originally constituted and of Ireland that have been worked or processed in Switzerland;

• (ii) or of any provisions corresponding to this sentence contained in the agreements referred to in Article 2 for products of the Comunity as originally constituted and of Ireland that are worked or processed in any of the five countries.

Note 13 — Article 25

Where originating products not fulfilling the conditions laid down in Article 25(1) are imported into Denmark, Norway or the United Kingdom, the duty which serves as a basis for the tariff reductions provided for in Article 3(2) of the Agreement is that actually applied on 1 January 1972 by the importing country in respect of third countries.

ANNEX II

LIST A

List of working or processing operations which result in a change of tariff heading without conferring the status of “originating” products on the product undergoing such operations, or conferring this status only subject to certain conditions