LegalizeCouncil Regulation (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
COUNCIL REGULATION (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,
Having regard to the proposal from the Commission,
Whereas the Cooperation Agreement between the European Economic Community and the State of Israel (1) was signed on 11 May 1975;
Whereas, by virtue of Article 25 of Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, which forms an integral part of the above Agreement, the EEC-Israel Cooperation Council has adopted Decision No 1/91 amending the said Protocol;
Whereas it is necessary to apply this Decision in the Community,
HAS ADOPTED THIS REGULATION:
Article 1
Decision No 1/91 of the EEC-Israel Cooperation Council shall apply in the Community.
The text of the Decision is attached to this Regulation.
Article 2
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
It shall apply from 1 January 1992.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Luxembourg, 17 June 1991.
For the Council
The President
J. F. POOS
(1) OJ No L 136, 28. 5. 1975, p. 2.
DECISION No 1/91 OF THE EEC-ISRAEL COOPERATION COUNCIL of 12 June 1991 amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation
THE COOPERATION COUNCIL,
Having regard to the Agreement between the European Economic Community and the State of Israel, signed on 11 May 1975,
Having regard to the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, and in particular Article 25 thereof,
Whereas the origin rules contained in Protocol are based on the use of the Customs Cooperation Council Nomenclature; whereas the Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the 'harmonized system') on 14 June 1983; whereas, since 1 January 1988, the harmonized system has replaced the previous nomenclature for the purposes of international trade; whereas it is therefore necessary to adapt the rules of origin contained in the said Protocol so that they are based on the use of the harmonized system;
Whereas, in the light of experience, the presentation of the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one list and by providing detailed guidance on how it should be interpreted,
HAS DECIDED AS FOLLOWS:
Article 1
In the last subparagraph of Article 1 of the Protocol, the words 'in List C in Annex IV' shall be replaced by 'in Annex II'.
Article 2
Article 3 of the Protocol shall be replaced by the following:
'Article 3
The expressions "Chapters" and "headings" used in this Protocol shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the "harmonized commodity description and coding system" (hereinafter referred to as the "harmonized system" or "HS").
The expression "classified" shall refer to the classification of a product or material under a particular heading.
For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3 and 4.
For a product mentioned in columns 1 and 2 of the List in Annex III, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2.
For the purpose of implementing Article 1, the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:
(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 packaging 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 packaging 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 mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating;
(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 3
Article 4 of Protocol shall be replaced by the following:
'Article 4
The term "value" in the List in Annex III shall mean the customs value at the time of the import 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 territory concerned.
Where the value of the originating materials used needs to be established, this paragraph shall be applied mutatis mutandis.
The term "ex-works price" in the List in Annex III shall mean the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.'
Article 4
Article 6 of Protocol is hereby amended as follows:
in paragraph 2, the expression 'Article 3 (3)' shall be replaced by 'Article 3 (4)', and the words 'Brussels nomenclature' by 'harmonized system';
2.the following paragraph shall be added:
'4. Sets within the meaning of General Rule 3 of the harmonized system shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the ex-works price of the set.'.
Article 5
Annexes I, II and III to this Decision shall replace Annexes I, II, III and IV to the Protocol.
Annexes V and VI shall be renumbered IV and V.
Article 6
Products which were exported before 1 January 1992, accompanied by a Movement Certificate EUR 1 or Form EUR 2, shall be considered as originating under the rules in force on 1 January 1992.
Movement Certificates EUR 1 or Forms EUR 2 issued or made out before 1 January 1992 under the rules in force before that date shall be accepted up to and including 31 May 1992 according to the rules in force when they were issued.
Articles 19 and 20 of the Protocol shall apply in the case of goods exported before 1 January 1992 and retrospective or duplicate Movement Certificates may be issued under the rules in force before that date.
Article 7
Decision 1/78 shall be replaced by this Decision.
Article 8
This Decision shall apply from 1 January 1992.
Done at Brussels, 12 June 1991.
For the Cooperation Council
The President
A PRIMOR
Joint Declaration concerning the review of the changes to the origin rules as a result of the introduction of the harmonized system
Where, following the amendments made to the nomenclature, the new rules introduced by Decision No 1/91 alter the substance of any rule existing prior to Decision No 1/91, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the contracting parties so requests in the period up to and including 31 December 1994, an examination shall be made as a matter of urgency by the Cooperation Council, of the need to restore the substance of the rule concerned as it was before Decision No 1/91.
In any case, the Cooperation Council shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.
If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to guarantee that any customs duties improperly levied on the products concerned imported after 1 January 1992 can be reimbursed.
ANNEX I
EXPLANATORY NOTES Note 1: Articles 1 and 2
The terms 'the Community' and 'Israel' shall also cover the territorial waters of the Member States of the Community and of Israel respectively.
Vessels operating on the high seas, including factory ships, on which fish caught are 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 4.
Note 2 - Article 1
The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without interruption in the Community or Israel.
If originating products exported from the Community or Israel to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs authorities that:
- the goods returned are the same goods as those exported,
and
-they have not undergone any operations beyond that necessary to preserve them in good condition while in that country.
Note 3 - Article 1
In order to determine whether goods originate in the Community or in Israel 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 4 - Article 2 (f)
The terms 'their vessels' shall apply only to vessels:
- which are registered or recorded in a Member State or in Israel,
-which sail under the flag of a Member State or of Israel,
-at least 50 % of which are owned by nationals of the Member States and of Israel or by a company which has its head office in a Member State or in Israel, of which the manager, managers, chairman of the board, and the majority of the members of such board are nationals of the Member States or of Israel and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Member States or to Israel or to public bodies or nationals of the Member States or of Israel,
-of which the captain and officers are all nationals of the Member States or of Israel,
-of which at least 75 % of the crew are nationals of the Member States or of Israel.
Note 5 - Articles 2 and 3
The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products which are classified by virtue of General Rule 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308, 8206 and 9605.
Accordingly, it follows that:
- 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,
-when a consignment consists of a number of identical products classified under the same heading of the harmonized system, each products must be taken individually when applying the origin rules.
2.Where, under General Rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for purposes of determining origin.
Note 6 - Article 3 (1)
The Introductory Notes to Annex III shall also apply where appropriate to all products manufactured using non-originating materials even if they are not subject to a specific condition contained in the list in Annex III but are subject instead to the change of heading rule set out in Article 3 (1).
Note 7 - Article 4
'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.
ANNEX II
List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
HS heading
No
Description of product
ex 2707
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
2709
to
2715
Mineral oils and products of their distillation; bituminous substances; mineral waxes
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
ex 3403
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
ex 3404
Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
ex 3811
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
ANNEX III
List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status INTRODUCTORY NOTES
General
Note 1:
1.1. The first two columns in the list describe the product obtained. The first column gives the heading number, or the chapter number, used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as described in column 2.
1.2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies 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.
1.3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2:
2.1.The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations. However, see Note 3.5 below.
2.2.The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the manufacture of the product.
2.3.The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.
Note 3:
3.1.In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of heading' rule set out in Article 3 (1) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3.
3.2.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.
3.3.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.
3.4.If a product, made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.
- For 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 % of the ex works price, is made from 'other alloy steel roughly shaped by forging' of heading No 7224.
If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
3.5.Even if the change of heading rule or the rule contained in the list is satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (4).
Note 4:
4.1. 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 origin. Thus if a rule says 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.
4.2.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 of the materials may be used. It does not require that all be used.
- For example, the rule for fabrics says 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, one can use one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.
-For example, the rule for sewing machines specifies that the thread tension mechanism used has to originate and that the zigzag mechanism used also has to originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.
4.3.When 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.
-For example, the rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.
-For example, in the case of an article 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-wovens 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.
See also Note 7.3 in relation to textiles.
4.4.If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. 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.
Textiles
Note 5:
5.1.The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste and unless otherwise specified, the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not spun.
5.2.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.
5.3.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.
5.4.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 6:
6.1.In the case of the products classified in those headings in the list to which a reference is made in this Introductory Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).
6.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials, irrespective of their share of the product.
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,
- synthetic man-made staple fibres,
- artificial man-made staple fibres.
-For example, a yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn. Therefore, non-originating materials that do not satisfy the origin rules may be used up to a weight of 10 % of the yarn.
-For example, a woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the fabric.
-For example, tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from two or more different basic textile materials or if the cotton yarns used are themselves mixtures.
-For example, if the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then, obviously, two separate basic textile materials would have been used.
-For example, a carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are used at a later stage of manufacture than the rule allows, may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, the jute backing, the artificial yarns and/or the cotton yarns could be imported at that stage of manufacture, provided the weight conditions are met.
6.3.In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.
6.4.In the case of fabrics 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 films of plastic film, this tolerance is 30 % in respect of this strip.
Note 7:
7.1.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 product 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 to be regarded as trimmings or accessories.
7.2.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 4.3.
7.3.In accordance with Note 4.3, 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, 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.
7.4.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.
HS heading No
Description of product
Working or processing carried out on non-originating
materials that confers originating status
(1)
(2)
(3)
0201
Meat of bovine animals, fresh or chilled
Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202
0202
Meat of bovine animals, frozen
Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207
0302 to
0305
Fish, other than live fish
Manufacture in which all the materials of Chapter 3 used must already be originating
(1) (2) (3) 0402,
0404 to
0406
Dairy products
Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402
0403
Buttermilk, curdled milk and cream, yogurt, 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 or cocoa
Manufacture in which:
- all the materials of Chapter 4 used must already be originating,
-any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and
-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
0408
Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
Manufacture from materials of any heading except birds' eggs ofheading No 0407
ex 0502
Prepared pigs', hogs' or boars' bristles and hair
Cleaning, disinfecting, sorting and straightening of bristles and hair
ex 0506
Bones and horn-cores unworked
Manufacture in which all the materials of Chapter 2 used must already be originating
0710 to
0713
Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711
Manufacture in which all the vegetable materials used must already be originating
ex 0710
Sweet corn (uncooked or cooked by steaming or boiling in water), frozen
Manufacture from fresh or chilled sweet corn
ex 0711
Sweet corn, provisionally preserved
Manufacture from fresh or chilled sweet corn
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
- Containing added sugar
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
- Other
Manufacture in which all the fruit or nuts used must already be originating
0812
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
Manufacture in which all the fruit or nuts used must already be originating
0813
Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter
Manufacture in which all the fruit or nuts used must already be originating
0814
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
Manufacture in which all the fruit or nuts used must already be originating
ex Chapter 11
Products of the milling industry; malt, starches; inulin; whest gluten, except for heading No ex 1106
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must already be originating
ex 1106
Flour and meal of the dried, shelled leguminous vegetables of heading No 0713
Drying and milling of leguminous vegetables of heading No 0708
1301
Lac; natural gums, resins, gum-resins and balsams
Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the exworks price of the product
1501
Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:
- Fats from bones or waste
Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506
- Other
Manufacture 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
1502
Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:
- Fats from bones or waste
Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506
- Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
-Solid fractions of fish oils and fats and oils of marine mammals
Manufacture from materials of any heading including other materials of heading No 1504
- Other
Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading No 1505
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
- Solid fractions
Manufacture from materials of any heading including other materials of heading No 1506
- Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating
ex1507 to
1515
Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:
-Solid fractions, except for that of Jojoba oil
Manufacture from other materials of heading Nos 1507 to 1515
ex 1507 to
1515
(cont'd)
-Other, except for:
- Lung oil; myrtle wax and Japan wax
-Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture in which all the vegetable materials used must already be originating
ex 1516
Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared
Manufacture in which all the animal and vegetable materials used must already be originating
ex 1517
Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515
Manufacture in which all the vegetable materials used must already be originating
ex 1519
Industrial fatty alcohols having the character of artificial waxes
Manufacture from materials of any heading including fatty acids of heading No 1519
1601
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
Manufacture from animals of Chapter 1
1602
Other prepared or preserved meat, meat offal or blood
Manufacture from animals of Chapter 1
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Manufacture in which all the fish or fish eggs used must already be originating
1605
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating
ex 1701
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
-Chemically pure maltose and fructose
Manufacture from materials of any heading including other materials of heading No 1702
-Other sugars in solid form, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
- Other
Manufacture in which all the materials used must already be originating
ex 1703
Molasses resulting from the extraction or refining of sugar, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704
Sugar confectionery (including white chocolate), not containing cocos
Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1806
Chocolate and other food preparations containing cocoa
Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:
- Malt extract
Manufacture from cereals of Chapter 10
- Other
Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Manufacture from materials of any heading except potato starch of heading No 1108
1904
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, pre-cooked or otherwise prepared:
- Not containing cocoa
Manufacture in which:
-all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and
-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
- Containing cocoa
Manufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905
Bread, 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 products
Manufacture from materials of any heading, except those of Chapter 11
2001
Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
Manufacture in which all the fruit, nuts or vegetables used must already be originating
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the tomatoes used must already be originating
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the mushrooms or truffles used must already be originating
2004 and
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen
Manufacture in which all the vegetables used must already be originating
2006
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 product
2007
Jams, 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 the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
2008
Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
-Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture in which all the fruit and nuts used must already be originating
-Nuts, not containing added sugar or spirits
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 product
- Other
Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2009
Fruit juices (including grape must), 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 in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2101
Roasted chicory and extracts, essences and concentrates thereof
Manufacture in which all the chicory used must already be originating
ex 2103
-Sauces and preparations therefor; mixed condiments and mixed seasonings
Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
-Prepared mustard
Manufacture from mustard flour or meal
ex 2104
-Soups and broths and preparations therefor
Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005
-Homogenized composite food preparations
The rule for the heading in which the product would be classified in bulk shall apply
ex 2106
Sugar syrups, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Manufacture in which all the water used must already be originating
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009
Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
ex 2204
Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol
Manufacture from other grape must
2205
ex 2207,
ex 2208 and
ex 2209
The following, containing grape materials:
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegar
Manufacture from materials of any heading, except grapes or any material derived from grapes
ex 2208
Whiskies of an alcoholic strength by volume of less than 50 % vol
Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product
ex 2303
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
Manufacture in which all the maize used must already be originating
ex 2306
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
Manufacture in which all the olives used must already be originating
2309
Preparations of a kind used in animal feeding
Manufacture in which all the cereals, sugar or molasses, must or milk used must already be originating
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2504
Natural crystalline graphite, with enriched carbon content, purified and ground
Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515
Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex 2516
Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm
ex 2518
Calcined dolomite
Calcination of dolomite not calcined
(1)
(2)
(3)
ex 2519
Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
Manufacture in which all the materials used are classified in a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex 2520
Plasters specially prepared for dentistry
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price ofthe product
ex 2524
Natural asbestos fibres
Manufacture from asbestos concentrate
ex 2525
Mica powder
Grinding of mica or mica waste
ex 2530
Earth colours, calcined or powdered
Calcination or grinding of earth colours
ex 2707
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
These are Annex II products
2709
to
2715
Mineral oils and products of their distillation; bituminous substances; mineral waxes
These are Annex II products
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out below
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
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
ex 2833
Aluminium sulphate
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29
Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below
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
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
These are Annex II products
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
These are Annex II products
ex 2905
Metal alcoholates of alcohols of this heading and of ethanol or glycerol
Manufacture 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 product
2915
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
ex 2932
- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates
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
(1)
(2)
(3)
ex 2932
(cont'd)
- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivates
Manufacture from materials of any heading
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts
Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
2934
Other heterocyclic compounds
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
ex Chapter 30
Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out below
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
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
-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 sale
Manufacture 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
- Other:
- Human blood
Manufacture 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
- Animal blood prepared for therapeutic or prophylactic uses
Manufacture 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
-Blood fractions other than antisera, haemoglobin and serum globulin
Manufacture 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 globulin and serum globulin
Manufacture 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
- Other
Manufacture 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
(1)
(2)
(3)
3003
and
3004
Medicaments (excluding goods of heading No 3002, 3005 or 3006)
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, and
- the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 31
Fertilizers except for heading No ex 3105 for which the rule is set out below
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
ex 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus 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, and
-the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 3201 and 3205, for which the rules are set out below
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
ex 3201
Tannins and their salts, ethers, esters and other derivatives
Manufacture from tanning extracts of vegetable origin
3205
Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes (1)
Manufacture from materials of any heading, except heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex-works price of the product
ex Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out below
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
3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Manufacture from materials of any heading, including materials of a different 'group' (2) within 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 product
(1)
(2)
(3)
ex Chapter 34
Soap, 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 heading Nos ex 3403 and 3404, for which the position is set out below
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
ex 3403
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
These are Annex II products
ex 3404
Artificial waxes and prepared waxes:
- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
These are Annex II products
- Other
Manufacture from materials of any heading, except:
- hydrogenated oils having the character of waxes of heading No 1516,
-fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519,
-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 35
Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set out below
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
3505
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
- Starch ethers and esters
Manufacture from materials of any heading, including other materials of heading No 3505
- Other
Manufacture from materials of any heading, except those of heading No 1108
ex 3507
Prepared enzymes not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
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
ex Chapter 37
Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out below
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
(1)
(2)
(3)
3701
Photographic 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
Manufacture in which all the materials used are classified in a heading other than heading No 3702
3702
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702
3704
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
ex Chapter 38
Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:
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
ex 3801
- Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
-Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
Manufacture from materials of any heading. However, the value of the materials of heading No 3403 used must not exceed 20 % of the ex-works price of the product
ex 3803
Refined tall oil
Refining of crude tall oil
ex 3805
Spirits of sulphate turpentine, purified
Purification by distillation or refining of raw spirits of sulphate turpentine
ex 3806
Ester gums
Manufacture from resin acids
ex 3807
Wood pitch (wood tar pitch)
Distillation of wood tar
3808
to
3814
3818
to
3820
3822
and
Miscellaneous chemical products:
-Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811
These are Annex II products
3823
-The following of heading No 3823:
- 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
-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
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
(1)
(2)
(3)
3808
to
3814
3818
to
3820
3822
and
3823
(cont'd)
- Ammoniacal gas liquors and spent oxide produced in coal gas purification
-Sulphonaphthenic acids, their water insoluble salts and their esters
-Fusel oil and Dippel's oil
-Mixtures of salts having different anions
-Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
-Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3901
to
3915
Plastics in primary forms, waste, parings and scrap, of plastic:
- Addition homopolymerization products
Manufacture in which:
-the value of all the materials used does not exceed 50 % of the ex works price of the product, and
-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)
- Other
Manufacturing in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)
3916
to
3921
Semi-manufactures of plastics:
- Flat products, further worked than only surface-worked or cut into forms other than rectangles; other products, further worked than only surface-worked
Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
- Other:
-Addition homopolymerization products
Manufacture in which:
-the value of all the materials used does not exceed 50 % of the ex works price of the product, and
-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)
-Other
Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)
3922
to
3926
Articles of plastic
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4001
Laminated slabs of crepe rubber for shoes
Lamination of sheets of natural rubber
4005
Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip
Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber
Manufacture from materials of any heading, except those of heading No 4011 or 4012
ex 4017
Articles of hard rubber
Manufacture from hard rubber
(1)
(2)
(3)
ex 4102
Raw skins of sheep or lambs, without wool on
Removal of wool from sheep or lamb skins, with wool on
4104
to
4107
Leather, without hair or wool other than leather of heading No 4108 or 4109
Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified in a heading other than that of the product
4109
Patent leather and patent laminated leather; metallized leather
Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
ex 4302
Tanned or dressed furskins, assembled:
- Plates, crosses and similar forms
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
- Other
Manufacture from non-assembled, tanned or dressed furskins (1)
4303
Articles of apparel, clothing accessories and other articles of furskin
Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302 (1)
ex 4403
Wood roughly squared
Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed Planing, sanding or finger-jointing
ex 4408
Veneer 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-jointed
Splicing, planing, sanding or finger-jointing
ex 4409
- Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed
Sanding or finger-jointing
- Beadings and mouldings
Beading or moulding
ex4410
to
ex4413
Beadings and mouldings, including moulded skirting and other moulded boards
Beading or moulding
ex4415
Packing cases, boxes, crates, drums and similar packings, of wood
Manufacture from boards not cut to size
ex4416
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418
- Builders' joinery and carpentry of wood
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used
-Beadings and mouldings
Beading or moulding
ex 4421
Match splints; wooden pegs or pins for footwear
Manufacture from wood of any heading except drawn wood of heading No 4409
(1)
(2)
(3)
4503
Articles of natural cork
Manufacture from cork of heading No 4501
ex 4811
Paper and paperboard, ruled, lined or squared only
Manufacture from paper-making materials of Chapter 47
4816
Carbon 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 boxes
Manufacture from paper-making materials of Chapter 47
4817
Envelopes, 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
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
ex 4818
Toilet paper
Manufacture from paper-making materials of Chapter 47
ex 4819
Cartons, 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, and
-the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4820
Letter pads
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
Manufacture from paper-making materials of Chapter 47
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Manufacture from materials not classified within heading No 4909 or 4911
4910
Calendars of any kind, printed, including calendar blocks:
- Calenders 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, and
-the value of all the materials used does not exceed 50 % of the ex-works price of the product
- Other
Manufacture from materials not classified within heading No 4909 or 4911
ex 5003
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
Carding or combing of silk waste
5501
to
5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
exChapter 50
to
Chapter 55
Yarn, monofilament and thread
Manufacture from (1):
- natural fibres not carded or combed or otherwise processed for spinning,
-chemical materials or textile pulp, or
-paper-making materials
(1)
(2)
(3)
ex Chapter 50
to
Chapter 55
Woven fabrics:
- Incorporating rubber thread
Manufacture from single yarn (1)
- Other
Manufacture from (1):
- coir yarn,
-natural fibres,
-man-made staple fibres not carded or combed or otherwise processed for spinning,
-chemical materials or textile pulp, or
-paper
or
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 fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56
Wadding, felt and non-wovens; special yarns, twine cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below
Manufacture from (1):
- coir yarn,
- natural fibres,
- chemical materials or textile pulp, or
-paper-making materials
5602
Felt, whether or not impregnated, coated, covered or laminated:
- Needleloom felt
Manufacture from (1):
- natural fibres,
-chemical materials or textile pulp
However:
-polypropylene filament of heading No 5402,
-polypropylene fibres of heading No 5503 or 5506, or
-polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
- Other
Manufacture from (1):
- natural fibres,
- man-made staple fibres made from casein, or
-chemical materials or textile pulp
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
-Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
(1)
(2)
(3)
5604
(cont'd)
- Other
Manufacture from (1):
- natural fibres not carded or combed or otherwise processed for spinning,
-chemical materials or textile pulp, or
-paper-making materials
5605
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.