LegalizeThe Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
| Heading | Description of goods | Conditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations |
|---|---|---|
| (1) | (2) | (3) |
| (1)See Note 2.2 in Part 1 of this Schedule. | (1)See Note 2.2 in Part 1 of this Schedule. | (1)See Note 2.2 in Part 1 of this Schedule. |
| (2)For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule. | (2)For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule. | (2)For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule. |
| (3)For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule. | (3)For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule. | (3)For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule. |
| (4)In the case of the goods composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the good. | (4)In the case of the goods composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the good. | (4)In the case of the goods composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the good. |
| (5)The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-1610 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%. | (5)The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-1610 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%. | (5)The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-1610 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%. |
| (6)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. | (6)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. | (6)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. |
| (7)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. | (7)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. | (7)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. |
| (8)See Note 5 in Part 1 of this Schedule. | (8)See Note 5 in Part 1 of this Schedule. | (8)See Note 5 in Part 1 of this Schedule. |
| (9)See Note 4 in Part 1 of this Schedule. | (9)See Note 4 in Part 1 of this Schedule. | (9)See Note 4 in Part 1 of this Schedule. |
| (10)For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule. | (10)For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule. | (10)For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule. |
| Chapter 1 | Live animals | None if all the animals of Chapter 1 are wholly obtained in the country or territory |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the meat and edible meat offal in the goods of this Chapter is wholly obtained in the country or territory |
| ex Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates; except for goods of heading 0304 and 0305 and the goods specified in Column 2 of the entries for ex 0306 and ex 0307 | None if the fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained in the country or territory |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen | Manufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | Manufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory |
| ex 0306 | Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory |
| ex 0307 | Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory |
| ex 0309 | Flours, meals and pellets of fish, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory |
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | Manufacture in which:all the materials of Chapter 4 used are wholly obtained in the country or territory, andthe weight of sugar [^f01003] used does not exceed 40% of the weight of the final good |
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included; except for the goods specified in Column 2 of the entry for ex 0511 91 | Manufacture from materials of any heading |
| ex 0511 91 | Inedible fish eggs and roes | None if all the eggs and roes are wholly obtained in the country or territory |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which all the materials of Chapter 6 used are wholly obtained in the country or territory |
| Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained in the country or territory |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which:all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained in the country or territory, andthe weight of sugar [^f01003] used does not exceed 40% of the weight of the final good |
| Chapter 9 | Coffee, tea, maté and spices | Manufacture from materials of any heading |
| Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained in the country or territory |
| ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for the goods specified in Column 2 of the entry for ex 1106 | Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 0710 10 used are wholly obtained in the country or territory |
| ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of leguminous vegetables of heading 0708 |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture from materials of any heading, except that of the good |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts | Manufacture from materials of any heading, in which the weight of sugar [^f01003] used does not exceed 40% of the weight of the final good |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture from materials of any heading |
| ex Chapter 15 | Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for goods of heading 1501 to 1506, 1509, 1510, 1516, 1517 and 1520 | Manufacture from materials of any sub-heading, except that of the good |
| 1501 to 1504 | Fats from pig, poultry, bovine, sheep or goat, fish, etc. | Manufacture from materials of any heading except that of the good |
| 1505, 1506 and 1520 | Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Glycerol, crude; glycerol waters and glycerol lyes. | Manufacture from materials of any heading |
| 1509 and 1510 | Olive oil and its fractions | Manufacture in which all the vegetable materials used are wholly obtained in the country or territory |
| 1516 and 1517 | Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further preparedMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture from materials of any heading, except that of the good, in which the weight of all the materials of Chapter 4 used does not exceed 40% of the weight of the final good |
| Chapter 16 | Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects | Manufacture:from materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 obtained from meat and edible meat offal of Chapter 2, andin which all the materials of Chapter 3 and materials of Chapter 16 obtained from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained in the country or territory |
| ex Chapter 17 | Sugars and sugar confectionery; except for goods of heading 1704 and the goods specified in Column 2 of the entries for ex 1702 | Manufacture from materials of any heading, except that of the good |
| ex 1702 | Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel | Manufacture from materials of any heading, except that of the good, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30% of the weight of the final good |
| ex 1702 | Chemically pure maltose and fructose | Manufacture from materials of any heading including other materials of heading 1702 |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture from materials of any heading, except that of the good, in which:the individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| Chapter 18 | Cocoa and cocoa preparations | Manufacture from materials of any heading, except that of the good, in which:the individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | Manufacture from materials of any heading, except that of the good, in which:the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20% of the weight of the final good, andthe weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final good, andthe individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for goods of heading 2002 and 2003 | Manufacture from materials of any heading, except that of the good, in which the weight of sugar [^f01003] used does not exceed 40% of the weight of the final good |
| 2002 and 2003 | Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid | Manufacture in which all the materials of Chapters 7 and 8 used are wholly obtained in the country or territory |
| ex Chapter 21 | Miscellaneous edible preparations; except for goods of heading 2103 | Manufacture from materials of any heading, except that of the good, in which:the individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |
| - Sauces and preparations therefor; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the good. However, mustard flour or meal or prepared mustard may be used | |
| - Mustard flour and meal and prepared mustard | Manufacture from materials of any heading | |
| Chapter 22 | Beverages, spirits and vinegar | Manufacture from materials of any heading, except that of the good and headings 2207 and 2208, in which:all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are wholly obtained in the country or territory, andthe individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for goods of heading 2309 and the goods specified in Column 2 of the entry for ex 2303 | Manufacture from materials of any heading, except that of the good |
| ex 2303 | Residues of starch manufacture | Manufacture from materials of any heading, except that of the good, in which the weight of the materials of Chapter 10 used does not exceed 20% of the weight of the final good |
| 2309 | Preparations of a kind used in animal feeding | Manufacture from materials of any heading, except that of the good, in which:all the materials of Chapters 2 and 3 used are wholly obtained in the country or territory, andthe weight of materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20% of the weight of the final good, andthe individual weight of sugar [^f01003] and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, andthe total combined weight of sugar [^f01003] and the materials of Chapter 4 used does not exceed 60% of the weight of the final good |
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for goods of heading 2401, 2402 and 2404. | Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30% of the total weight of materials of Chapter 24 used |
| 2401 | Unmanufactured tobacco; tobacco refuse | All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained in the country or territory |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture from materials of any heading, except that of the good and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50% of the total weight of materials of heading 2401 used |
| 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for the goods specified in Column 2 of the entry for ex 2519 | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| 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 from materials of any heading, except that of the good. However, natural magnesium carbonate (magnesite) may be used |
| Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the good |
| ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for goods of heading 2710 to 2713 and the goods specified in Column 2 of the entry for ex 2707 | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| 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 | Operations of refining and one or more specific processes[^f01004]orOtheroperations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | Operations of refining and one or more specific processes [^f01005]orOtheroperations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good |
| 2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and one or more specific processes[^f01005]orOtheroperations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Operations of refining and one or more specific processes [^f01005]orOtheroperations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | Operations of refining and one or more specific processes[^f01004]orOtheroperations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good |
| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for goods of heading 2843 and the goods specified in Column 2 of the entries for ex 2811, ex 2840 and ex 2852 | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxideorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 2840 | Sodium perborate | Manufacture from sulphur dioxideorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | Manufacture from materials of any heading, including other materials of heading 2843 |
| ex 2852 | Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from disodium tetraborate pentahydrateorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| - Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good | |
| ex Chapter 29 | Organic chemicals; except for goods of heading 2915, 2933 and 2934, sub-heading 2905 43 to 2905 45, and the goods specified in Column 2 of the entries for ex 2905 and ex 2932 | Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol; except for goods of sub-heading 2905 43 to 2905 45 | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 290543;290544;290545 | Mannitol; D-glucitol (sorbitol); Glycerol | Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any sub-heading, except that of the good. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 2932 | - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2915 and 2916 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good | |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any headingorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| Chapter 30 | Pharmaceutical products | Manufacture from materials of any heading |
| Chapter 31 | Fertilisers | Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for goods of heading 3301 | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 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 the goods specified in Column 2 of the entry for ex 3404 | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| ex 3404 | Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax | Manufacture from materials of any heading |
| Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes | Manufacture from materials of any heading, except that of the good, in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| Chapter 37 | Photographic or cinematographic goods | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex Chapter 38 | Miscellaneous chemical products; except for goods of heading 3823 and sub-heading 3806 30, 3809 10 and 3824 60, and the goods specified in Column 2 of the entries for ex 3803, ex 3805 and ex 3807 | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 3803 | Refined tall oil | Refining of crude tall oilorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 3805 | Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentineorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 3806 30 | Ester gums | Manufacture from resin acidsorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 3807 | Wood pitch (wood tar pitch) | Distillation of wood tarorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 3809 10 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances | Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | Manufacture from materials of any heading, including other materials of heading 3823orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| 3824 60 | Sorbitol other than that of sub-heading 2905 44 | Manufacture from materials of any sub-heading, except that of the good and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex Chapter 39 | Plastics and articles thereof; except for the goods specified in Column 2 of the entries for ex 3907, ex 3920 and ex 3921 | Manufacture from materials of any heading, except that of the good.orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 3907 | - Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) | Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good [^f01006]orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| - Polyester | Manufacture from materials of any heading, except that of the goodorManufacture from polycarbonate of tetrabromo-(bisphenol A)orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good | |
| ex 3920 | Ionomer sheets or film | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodiumorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex 3921 | Foils of plastic, metallised | Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron [^f01007]orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good |
| ex Chapter 40 | Rubber and articles thereof; except for goods of heading 4012 | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| 4012 | Retreaded or used pneumatics tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |
| - Retreaded pneumatic, solid or cushion tyres, of rubber | Retreading of used tyres | |
| - Other | Manufacture from materials of any heading, except those of headings 4011 and 4012orManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good | |
| ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for goods of heading 4101 to 4107, 4112 and 4113 | Manufacture from materials of any heading, except that of the good |
| 4101 to 4103 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by a note to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by a note to Chapter 41 | Manufacture from materials of any heading |
| 4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Re-tanning of tanned or pre-tanned hides and skins of sub-headings 410411, 410419, 410510, 410621, 410631 or 410691,orManufacture from materials of any heading, except that of the good |
| 4107, 4112, 4113 | Leather further prepared after tanning or crusting | Manufacture from materials of any heading, except that of the good. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place |
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for goods of heading 4301 and 4303, and the goods specified in Column 2 of the entry for ex 4302 | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103 | Manufacture from materials of any heading |
| ex 4302 | Tanned or dressed furskins, assembled: | |
| - Plates, crosses and similar forms | Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | |
| - Other | Manufacture from non-assembled, tanned or dressed furskins | |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading 4302 |
| ex Chapter 44 | Wood and articles of wood; wood charcoal; except for the goods specified in Column 2 of the entries for 4407, 4408, 4410 to 4413, 4415, 4418 and 4421 | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing |
| ex 4408 | Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or endjointing |
| ex 4410 to ex 4413 | Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding |
| ex 4415 | Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size |
| ex 4418 | - Builders’ joinery and carpentry of wood | Manufacture from materials of any heading, except that of the good. However, cellular wood panels, shingles and shakes 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 4409 |
| Chapter 45 | Cork and articles of cork | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good |
| ex Chapter 50 | Silk; except for goods of heading 5004 to 5007, and the goods specified in Column 2 of the entry for ex 5003 | Manufacture from materials of any heading, except that of the good |
| ex 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste |
| 5004 to 5006 | Silk yarn and yarn spun from silk waste | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting [^f01008] |
| 5007 | Woven fabrics of silk or of silk waste: | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weavingorWeaving accompanied by dyeingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for goods of heading 5106 to 5113 | Manufacture from materials of any heading, except that of the good |
| 5106 to 5110 | Yarn of wool, of fine or coarse animal hair or of horsehair | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [^f01008] |
| 5111 to 5113 | Woven fabrics of wool, of fine or coarse animal hair or of horsehair | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| ex Chapter 52 | Cotton; except for goods of heading 5204 to 5212 | Manufacture from materials of any heading, except that of the good |
| 5204 to 5207 | Yarn and thread of cotton | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [^f01008] |
| 5208 to 5212 | Woven fabrics of cotton | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for goods of heading 5306 to 5311 | Manufacture from materials of any heading, except that of the good |
| 5306 to 5308 | Yarn of other vegetable textile fibres; paper yarn | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [^f01008] |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| 5401 to 5406 | Yarn, monofilament and thread of man-made filaments | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres [^f01008] |
| 5407 and 5408 | Woven fabrics of man-made filament yarn | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorTwisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the goodorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| 5501 to 5507 | Man-made staple fibres | Extrusion of man-made fibres |
| 5508 to 5511 | Yarn and sewing thread of man-made staple fibres | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [^f01008] |
| 5512 to 5516 | Woven fabrics of man-made staple fibres: | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for goods of heading 5602 to 5606 | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorYarn dyeing accompanied by weavingorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008] |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated: | |
| - Needleloom felt | Extrusion of man-made fibres accompanied by fabric formation,However:polypropylene filament of heading 5402,polypropylene fibres of heading 5503 or 5506, orpolypropylene filament tow of heading 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex,may be used, provided that their total value does not exceed 40% of the ex-works price of the goodorFabric formation alone in the case of felt made from natural fibres [^f01008] | |
| - Other | Extrusion of man-made fibres accompanied by fabric formation,orFabric formation alone in the case of other felt made from natural fibres [^f01008] | |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | Extrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: | |
| - Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered |
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