2005/41/EC: Council Decision of 13 December 2004 concerning the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of


Published: 2004-12-13

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28.1.2005   

EN

Official Journal of the European Union

L 26/221
COUNCIL DECISION
of 13 December 2004
concerning the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
(2005/41/EC)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of Article 300(2), first subparagraph thereof,
Having regard to the Act of Accession of 2003 and in particular Article 6(2) thereof,
Having regard to the proposal from the Commission,
Whereas:

(1)

On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the Republic of Croatia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.

(2)

These negotiations have been successfully accomplished and, subject to its conclusion at a later date, the Protocol should be signed on behalf of the European Community.

(3)

The Protocol should be applied on a provisional basis with effect from the date of entry into force of the Stabilisation and Association Agreement, pending the completion of the relevant procedures for its conclusion,
HAS DECIDED AS FOLLOWS:
Article 1
The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, subject to its conclusion at a later date.
Article 2
Pending its entry into force, the Protocol shall be applied on a provisional basis with effect from the date of entry into force of the Stabilisation and Association Agreement.
The text of the Protocol is attached to this Decision.

Done at Brussels, 13 December 2004


For the Council


The President

B. R. BOT


INFORMATION CONCERNING THE DATE OF ENTRY INTO FORCE OF THE STABILISATION AND ASSOCIATION AGREEMENT BETWEEN THE EUROPEAN COMMUNITIES AND THEIR MEMBER STATES, OF THE ONE PART, AND THE REPUBLIC OF CROATIA, OF THE OTHER PART
The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part (1), signed in Luxembourg on 29 October 2001, enters into force on 1 February 2004, in accordance with Article 129 of the Agreement.

(1)  See page 3 of this Official Journal.


28.1.2005   

EN

Official Journal of the European Union

L 26/222
PROTOCOL
to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
THE KINGDOM OF BELGIUM,
THE CZECH REPUBLIC,
THE KINGDOM OF DENMARK,
THE FEDERAL REPUBLIC OF GERMANY,
THE REPUBLIC OF ESTONIA,
THE HELLENIC REPUBLIC,
THE KINGDOM OF SPAIN,
THE FRENCH REPUBLIC,
IRELAND,
THE ITALIAN REPUBLIC,
THE REPUBLIC OF CYPRUS,
THE REPUBLIC OF LATVIA,
THE REPUBLIC OF LITHUANIA,
THE GRAND DUCHY OF LUXEMBOURG,
THE REPUBLIC OF HUNGARY,
THE REPUBLIC OF MALTA,
THE KINGDOM OF THE NETHERLANDS,
THE REPUBLIC OF AUSTRIA,
THE REPUBLIC OF POLAND,
THE PORTUGUESE REPUBLIC,
THE REPUBLIC OF SLOVENIA,
THE SLOVAK REPUBLIC,
THE REPUBLIC OF FINLAND,
THE KINGDOM OF SWEDEN,
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
hereinafter referred to as the ‘Member States’, represented by the Council of the European Union, and
THE EUROPEAN COMMUNITY, THE EUROPEAN ATOMIC ENERGY COMMUNITY,
hereinafter referred to as ‘the Communities’, represented by the Council of the European Union and the Commission of the European Communities,
of the one part, and
THE REPUBLIC OF CROATIA,
of the other part,
Having regard to the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as ‘the new Member States’) to the European Union and thereby to the Community on 1 May 2004,
Whereas:

(1)

The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as ‘the SAA’) was signed in Luxemburg on 29 October 2001.

(2)

The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as ‘the Treaty of Accession’) was signed in Athens on 16 April 2003.

(3)

Pursuant to Article 6(2) of the Act of Accession of 2003 the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

(4)

Consultations pursuant to Article 36(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement.

(5)

The amendments to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as ‘the Interim Agreement’) adapting the Interim Agreement to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union are to be made also to the SAA,
HAVE AGREED AS FOLLOWS:
SECTION I
Contracting Parties
Article 1
The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, signed in Luxemburg on 29 October 2001, and shall respectively adopt and take note, in the same manner as the other Member States, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.
Article 2
To take into account recent institutional developments within the European Union, the Parties agree that, following the expiry of the Treaty establishing the European Coal and Steel Community, existing provisions in the Agreement referring to the European Coal and Steel Community shall be deemed to refer to the European Community, which has taken over all rights and obligations contracted by the European Coal and Steel Community.
ADJUSTMENTS TO THE TEXT OF THE SAA, INCLUDING ITS ANNEXES AND PROTOCOLS
SECTION II
Agricultural Products
Article 3
1.   Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text set out in Annex I to this Protocol.
2.   Annex IV(b) to the SAA shall be replaced by the text set out in Annex II to this Protocol.
3.   Annex IV(d) to the SAA shall be replaced by the text set out in Annex III to this Protocol.
4.   Annex IV(e) to the SAA shall be replaced by the text set out in Annex IV to this Protocol.
5.   Annex IV(f) to the SAA shall be replaced by the text set out in Annex V to this Protocol.
6.   In Article 27(3) of the SAA the following point shall be added:


(g)
‘From 1 May 2004, Croatia shall apply the customs duties for the commodities listed in Annex IV (g).’
7.   The text set out in Annex VI to this Protocol shall be added to the SAA as Annex IV(g).
Article 4
1.   Annex V(a) to the SAA shall be replaced by the text set out in Annex VII to this Protocol.
2.   Annex V(b) to the SAA shall be replaced by the text set out in Annex VIII to this Protocol.
Article 5
Lists 2 and 3 of Annex II to Protocol 3 to the SAA shall be replaced by Lists 2, 3 and 4 set out in Annex IX to this Protocol.
Article 6
Annex I (Agreement between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines, referred to in Article 27 (4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text set out in Annex X to this Protocol.
SECTION III
Rules of origin
Article 7
1.   Paragraph 4 of Article 18 of Protocol 4 to the SAA shall be replaced by the following:

1.4.   ‘ Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

ES
“EXPEDIDO A POSTERIORI”,
CS
“VYSTAVENO DODATEČNĚ”,
DA
“UDSTEDT EFTERFØLGENDE”,
DE
“NACHTRÄGLICH AUSGESTELLT”,
ET
“TAGANTJÄRELE VÄLJA ANTUD”,
EL
“ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,
EN
“ISSUED RETROSPECTIVELY”,
FR
“DÉLIVRÉ A POSTERIORI”,
IT
“RILASCIATO A POSTERIORI”,
LV
“IZSNIEGTS RETROSPEKTĪVI”,
LT
“RETROSPEKTYVUSIS IŠDAVIMAS”,
HU
“KIADVA VISSZAMENŐLEGES HATÁLLYAL”,
MT
“MAĦRUĠ RETROSPETTIVAMENT”,
NL
“AFGEGEVEN A POSTERIORI”,
PL
“WYSTAWIONE RETROSPEKTYWNIE”,
PT
“EMITIDO A POSTERIORI”,
SL
“IZDANO NAKNADNO”,
SK
“VYDANÉ DODATOČNE”,
FI
“ANNETTU JÄLKIKÄTEEN”,
SV
“UTFÄRDAT I EFTERHAND”,
HR
“NAKNADNO IZDANO”.’
2.   Paragraph 2 of Article 19 of Protocol 4 to the SAA shall be replaced by the following:

2.2.   ‘The duplicate issued in this way must be endorsed with one of the following words:

ES
“DUPLICADO”,
CS
“DUPLIKÁT”,
DA
“DUPLIKAT”,
DE
“DUPLIKAT”,
ET
“DUPLIKAAT”,
EL
“ΑΝΤΙΓΡΑΦΟ”,
EN
“DUPLICATE”,
FR
“DUPLICATA”,
IT
“DUPLICATO”,
LV
“DUBLIKĀTS”,
LT
“DUBLIKATAS”,
HU
“MÁSODLAT”,
MT
“DUPLIKAT”,
NL
“DUPLICAAT”,
PL
“DUPLIKAT”,
PT
“SEGUNDA VIA”,
SL
“DVOJNIK”,
SK
“DUPLIKÁT”,
FI
“KAKSOISKAPPALE”,
SV
“DUPLIKAT”,
HR
“DUPLIKAT”.’
3.   Annex I to Protocol 4 to the SAA shall be replaced by the text set out in Annex XI to this Protocol.
4.   Annex II to Protocol 4 to the SAA shall be replaced by the text set out in Annex XII to this Protocol.
5.   Annex IV to Protocol 4 to the SAA shall be replaced by the text set out in Annex XIII to this Protocol.
TRANSITIONAL PROVISIONS
SECTION IV
Article 8
The Republic of Croatia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to Articles XXIV.6 and XXVIII of GATT 1994 in relation to this enlargement of the Community.
Article 9
1.   Proofs of origin properly issued by either the Republic of Croatia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a)

the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b)

the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c)

the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.
Where goods were declared for importation in either the Republic of Croatia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted, provided that it is submitted to the customs authorities within the period of four months from the date of accession.
2.   The Republic of Croatia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, under the condition that:

(a)

such a provision is also provided for in the agreement concluded prior to the date of accession between the Republic of Croatia and the Community; and

(b)

the approved exporters apply the rules of origin in force under that agreement.
These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.
3.   Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the Republic of Croatia or the Member States for a period of three years after the issue of the proof of origin concerned, and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.
Article 10
1.   The provisions of the SAA may be applied to goods exported from either the Republic of Croatia to one of the new Member States or from one of the new Member States to the Republic of Croatia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either on their way or in temporary storage, in a customs warehouse or in a free zone in the Republic of Croatia or in that new Member State.
2.   Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.
Article 11
For the year 2004, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 May 2004.
GENERAL AND FINAL PROVISIONS
SECTION V
Article 12
This Protocol and the annexes thereto shall form an integral part of the SAA.
Article 13
1.   This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the Republic of Croatia in accordance with their own procedures.
2.   The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.
Article 14
1.   This Protocol shall enter into force on the same day as the Stabilisation and Association Agreement provided that all the instruments of approval of this Protocol have been deposited before that date.
2.   If not all the instruments of approval of this Protocol have been deposited before that date, this Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.
Article 15
This Protocol is drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovene, Slovak, Spanish, Swedish, and Croatian languages, each of these texts being equally authentic.
Article 16
The text of the SAA, including its Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak, and Slovenian languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

Hecho en Bruselas, el veintiuno de diciembre del dos mil cuatro.V Bruselu dne dvacáctého prvního prosince dva tisíce čtyři.Udfærdiget i Bruxelles den enogtyvende december to tusind og fire.Geschehen zu Brüssel am einundzwanzigsten Dezember zweitausendundvier.Έγινε στις Βρυξέλλες, στις είκοσι μία Δεκεμβρίου δύο χιλιάδες τέσσερα.Done at Brussels on the twenty-first day of December in the year two thousand and four.Kahe tuhande neljanda aasta detsembrikuu kahekümne esimesel päeval Brüsselis.Fait à Bruxelles, le vingt-et-un décembre deux mille quatre.Fatto a Bruxelles, addi' ventuno dicembre duemilaquattro.Briselē, divi tūkstoši ceturtā gada divdesmit pirmajā decembrī.Priimta du tūkstančiai ketvirtų metų gruodžio dvidešimt pirmą dieną Briuselyje.Kelt Brüsszelben, a kétezer-negyedik év december havának huszonegyedik napján.Magħmula fi Brussel fil-wieħed u għoxrin ta' Diċembru tas-sena elfejn u erbgħa.Gedaan te Brussel, de eenentwintigste december tweeduizendvier.Sporządzono w Brukseli dnia dwudziestego pierwszego grudnia roku dwutysięcznego czwartego.Feito em Bruxelas, em vinte e um de Dezembro de dois mil e quatro.V Bruseli dvadsiateho prvého decembra dvetisícštyri.V Bruslju, dne enaindvajsetega decembra leta dva tisoč štiri.Tehty Brysselissä kahdentenakymmenentenäensimmäisenä päivänä joulukuuta vuonna kaksituhattaneljä.Som skedde i Bryssel den tjugoförsta december tjugohundrafyra.Sastavljeno u Bruxellesu, dana dvadeset prvoga prosinca godine dvije tisuće četvrte.

Por los Estados miembrosZa členské státyFor medlemsstaterneFür die MitgliedstaatenΓια τα κράτη μέληFor the Member StatesLiikmesriikide nimelPour les États membresPer gli Stati membriDalībvalstu vārdāValstybių narių varduA tagállamok részérőlGħall-Istati MembriVoor de lidstatenW imieniu Państw CzłonkowskichPelos Estados-MembrosZa členské štátyZa države članiceJäsenvaltioiden puolestaPå medlemsstaternas vägnarZa države članice




Por las Comunidades EuropeasZa Evropská společenstvíFor De Europæiske FællesskaberFür die Europäischen GemeinschaftenΓια τις Ευρωπαϊκές ΚοινότητεςFor the European CommunitiesEuroopa ühenduste nimelPour les Communautés européennesPer le Comunità europeeEiropas Kopienu vārdāEuropos Bendrijų varduAz Európai Közösségek részérőlGħall-Komunitajiet EwropejVoor de Europese GemeenschappenW imieniu Wspólnot EuropejskichPelas Comunidades EuropeiasZa Európske spoločenstváZa Evropske skupnostiEuroopan yhteisöjen puolestaPå europeiska gemenskapernas vägnarZa Europske zajednice




Por la República de CroaciaZa Chorvatskou republikuFor Republikken KroatienFür die Republik KroatienΓια τη Δημοκρατία της ΚροατίαςHorvaatia Vabariigi nimelFor the Republic of CroatiaPour la République de CroatiePer la Repubblica di CroaziaHorvātijas Republikas vārdāKroatijos Respublikos värduA Horvát Köztársaság részérőlr-Repubblika tal-KroazjaVoor de Republiek KroatiëW imieniu Republiki ChorwacjiPela República da CroáciaZa Chorvátsku republikuZa Republiko HrvaškoKroatian tasavallan puolestaPå Republiken Kroatiens vägnarZa Republiku Hrvatsku




ANNEX I


‘ANNEX IV(a) AND IV (c)
Croatian tariff concessions for agricultural products

(Duty-free for unlimited quantities at 1 May 2004)


(referred to in Article 27(3)(a) and 27(3)(c))

Croatian tariff code (1)


 
0105 19 20
 
0105 19 90
 
0106 90 00 10
 
0205 00
 
0206
 
0208
 
0407 00 30
 
0407 00 30 50
 
0407 00 90
 
0410 00 00
 
0504 00 00
 
0604
 
0714
 
0801
 
0802
 
0803 00
 
0804 10 00
 
0804 30 00
 
0805 40 00
 
0805 50
 
0805 90 00
 
0806 20
 
0807 20 00
 
0811
 
0812
 
0813
 
0814 00 00
 
0901 11 00
 
0901 12 00
 
0902
 
0904
 
0905 00 00
 
0906
 
0907 00 00
 
0908
 
0909
 
0910
 
1001 10 00
 
1002 00 00 10
 
1003 00 10
 
1004 00 00 10
 
1005 10
 
1006
 
1007 00
 
1008
 
1106
 
1108
 
1109 00 00
 
1209
 
1210
 
1211
 
1212 10
 
1212 30 00
 
1212 99 80
 
1213 00 00
 
1214
 
1301
 
1302
 
1501 00 11
 
1501 00 19 10
 
1501 00 90
 
1502 00
 
1503 00
 
1504
 
1516 10
 
1603 00
 
1702 11 00
 
1702 19 00
 
1702 60
 
1703 10 00
 
2003 10
 
2003 20 00
 
2005 60 00
 
2007 91
 
2008 19
 
2008 20
 
2008 30
 
2008 80
 
2008 99 36
 
2008 99 38
 
2008 99 49 10
 
2008 99 67 10
 
2008 99 99 10
 
2009 11
 
2009 19 11
 
2009 19 19
 
2009 19 98 10
 
2009 29 11
 
2009 29 19
 
2009 29 99 10
 
2009 39 11
 
2009 39 19
 
2009 39 39 10
 
2009 49 11
 
2009 49 19
 
2009 49 99 10
 
2009 79 11
 
2009 79 19
 
2009 79 99 10
 
2009 80 35 10
 
2009 80 38 10
 
2009 80 99 10
 
2009 80 11
 
2009 80 19
 
2009 80 32
 
2009 80 33
 
2009 80 35
 
2009 80 36
 
2009 80 38
 
2009 80 69 10
 
2009 80 96 10
 
2009 80 97 10
 
2009 80 99 20
 
2009 90 11
 
2009 90 19
 
2009 90 21
 
2009 90 29
 
2009 90 39 10
 
2009 90 49 10
 
2009 90 59 10
 
2009 90 79 10
 
2009 90 97 10
 
2009 90 98 10
 
2301
 
2302 10
 
2302 20
 
2302 40
 
2303 10
 
2303 20
 
2303 30
 
2304 00 00
 
2305 00 00
 
2306 41 00
 
2306 49 00
 
2306 70 00
 
2307 00
 
2308 00
 
2309 10


(1)  As defined by the Croatian Customs Tariff — published in NN 184/2003, as amended.’
ANNEX II


‘ANNEX IV(b)
Croatian tariff concession for agricultural products

(Duty-free within quota as from 1 May 2004)


(referred to in Article 27(3)(b))


Croatian tariff code
Description
Tariff Quota (tons)
Yearly increase (tons)
0104
Live sheep and goats
300
 
0201
Meat of bovine animals, fresh or chilled
200
 
0204
Meat of sheep or goats, fresh, chilled or frozen.
110
5
0207
Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.
780
30
0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
13 500
 
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter.
250
 
0406
Cheese and curd
2 200
100
0406 excl 0406 90 78
Cheese and curd other than Gouda
800
 
0406 90 78
Gouda
350
 
0409 00 00
Natural Honey
20
 
0602 90 10
Mushroom spawn
9 400
 
0701 90 10
Potatoes, for manufacture of starch
1 000
 
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
1 050
 
0805 10
Oranges
27 500
1 250
0808 10 (1)

Fresh apples
5 800
 
0809 10
Apricots
1 100
50
0810 10
Strawberries
220
10
1002 00 00
Rye
700
100
1101
Wheat or meslin flour
250
 
1103
Cereal groats, meal and pellets
100
 
1206 00
Sunflower seeds, whether or not broken.
110
5
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1 200
10
1514 19
1514 99
Low Erucic Acid rape
100
 
2004 90


Other vegetables and mixtures of vegetables
110
5
2005 90
Capers, artichokes, others prepared or preserved otherwise than by vinegar or acetic acid.
135
 
2007 99
Jams, fruits, jellies, preparations, other
130
 
2009 71
2009 79
2009 80
2009 90
Fruit juices
200
 
2009 80 50
2009 80 61
2009 80 63
2009 80 69
2009 80 71
2009 80 73
2009 80 79
2009 80 83
2009 80 84
2009 80 86
2009 80 88
2009 80 89
2009 80 95
2009 80 96
2009 80 97
2009 80 99


juices of any other single fruit or vegetable
330
15
2106 90 10
2106 90 30
2106 90 51
2106 90 55
2106 90 59
Food preparations
550
 
2302
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
 
 
2302 30


of wheat
6 200
 
2309
Preparations of a kind used in animal feeding.
 
 
2309 90


Other
1 350
 


(1)  Quota shall be allocated in the period from 21 February — 14 September.’
ANNEX III


‘ANNEX IV(d)
Croatian tariff concession for agricultural products

(progressive elimination of MFN duties within tariff quotas)


(referred to in Article 27(3)(d))

Customs duties for the commodities listed in this annex shall be reduced and eliminated in accordance with the following timetable:


on 1 May 2004 duty applicable shall be 40 % of the basic duty;

on 1 January 2005 each duty shall be reduced to 20 % of the basic duty;

on 1 January 2006 the remaining duties shall be abolished
Croatian Tariff code
Description
Tariff Quota (tons)
Yearly increase (tons)
0103 91
0103 92
Live swine
550
25
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
500
15
0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
3 300
150
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter.
15 400
700
0405 10
Butter
300
10
0702
Tomatoes, fresh or chilled.
8 250
375
0703 20
Garlic
1 100
50
0805 20


Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
2640
120
0806 10
Table grapes
8800
400
1509
Olive oil
390
20
1602 41 to 1602 49
Prepared or preserved meat of swine
330
15
1701
Cane or beet sugar and chemically pure sucrose, in solid form.
6270
285
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
5430
240
2009 12 00
2009 19 91
2009 19 98


orange juice: other
1980
90’

ANNEX IV


‘ANNEX IV(e)
Croatian tariff concession for agricultural products

(Progressive reduction of MFN duties for unlimited quantities)


(referred to in Article 27(3)(e))

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:


on 1 May 2004 duty applicable shall be 70 % of the basic duty;

on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.
0104
Live sheep and goats.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
0105 12

– –
Turkeys
0105 92

– –
Fowls of the species Gallus domesticus, weighing not more than 2 000 g
0105 92 0020
0105 92 0030

– – –
other
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
0407 00
Birds' eggs, in shell, fresh, preserved or cooked.
0407 00 30 40

– – –
turkey eggs
0601
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No. 1212.
0602
Other live plants (including their roots), cuttings and slips; mushroom spawn.
0603
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
0711
Vegetables 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.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split.
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
0901 21 00
0901 22 00


Coffee roasted
1003 00
Barley
1003 00 9010

– – –
brewing
1004 00 00
Oats
1005
Maize (corn)
1005 90


Other
1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 1006; germ of cereals, whole, rolled, flaked or ground.
1105
Flour, meal, powder, flakes, granules and pellets of potatoes.
1702 30


Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
1702 40


Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 2006.
2005 40 00


Peas (Pisum sativum)
2005 51 00

– –
Beans, shelled
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.
2008 50


Apricots
2008 70


Peaches
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009 41


Pineapple juice
2009 41 10

– – –
Other
2009 69


Grape juice (including grape must)
2206
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
2302
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
2302 30


of wheat
2306
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 2304 or 2305.
2306 90


Other
2309
Preparations of a kind used in animal feeding.
2309 90


Other’

ANNEX V


‘ANNEX IV(f)
Croatian tariff concession for agricultural products

(Progressive reduction of MFN duties within quota)


(referred to in Article 27(3)(f))

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:


on 1 May 2004 each duty shall be 70 % of the basic duty;

on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.
Croatian tariff code
Description
Tariff quota (tons)
Yearly increase (tons)
010 290
Live bovine animals
220
10
0202
Meat of bovine animals, frozen.
3 300
150
0203
Meat of swine, fresh, chilled or frozen.
8 030
365
0701
Potatoes, fresh or chilled.
13 200
600
0703 10
0703 90
Onions and shallots,
Leeks and other alliaceous vegetables
11 290
500
0807 11 00
0807 19 00


Melons (including watermelons):
6 210
275
0808 10
Fresh apples
6 000
300
1101
Wheat or meslin flour.
990
45
1103
Cereal groats, meal and pellets.
8 580
390
1107
Malt, whether or not roasted.
17 500
750
1601 00
Sausages and similar products
1 980
90
1602 10 to 1602 39
1602 50 to 1602 90
Prepared or preserved meat, meat offal or blood, other than of swine
560
30
2401
Unmanufactured tobacco; tobacco refuse.
220
10’

ANNEX VI


‘ANNEX IV(g)
Croatian tariff concession for agricultural products

(referred to in Article 27(3)(g))

Customs duties for the commodities listed in this annex shall be applied as indicated from 1 May 2004.

Croatian tariff code
Description
Tariff quota (tons)
Duty applicable
0102 90 05
0102 90 21
0102 90 29
0102 90 41
0102 90 49
0102 90 71
Live bovine animals
9 000
15 %
0103 91
0103 92
Live Swine
2 550
15 %
0105 92 0020
Fowl of the species Gallus domesticus weighing not more than 2 000g
90
10 %
0203
Meat of swine, fresh chilled or frozen
3 570
25 %
0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
12 600
4,2€/100 kg
0704 90 10
Cabbages
160
50 % MFN
0706 10 00
Fresh or chilled carrots
140
50 % MFN
0706 90 30
Horseradish, fresh or chilled
110
50 % MFN
0706 90 90
Kale
 
 
0707
Cucumbers or gherkins, fresh or chilled
200
10 %
0709 51 00
Mushrooms, fresh or chilled
340
10 %
0709 59 00
Chanterelles, flap mushrooms
 
 
0709 60 10
Sweet peppers, fresh or chilled
310
12 %
0710 21 00
0710 22 00
0710 90 00
Vegetables, uncooked or cooked by steaming or boiling in water, frozen
1 500
7 %
1001 90 99
Wheat and meslin, other
9 000
15 %
1005 90
Maize, other
20 000
9 %
1206 00 91
1206 00 99
Sunflower seeds, whether or not broken
2 160
6 %
1517 10 90
Margarine
1 200
20 %
1601 00 (1)

Sausages and similar products  (1)

1 500
10 %
1602 10 to
1602 39
Prepared or preserved meat, meat offal or blood other than of swine
240
10 %
1602 41 to
1602 49
Prepared or preserved meat of swine
180
10 %
1702 40
Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose
1 000
5 %
1703 90 00
Beet molasses
14 500
14 %
2001
Cucumbers and gherkins, others prepared or preserved by vinegar or acetic acid.
1 650
15 %


(1)  In the year 2005 quota for the products 160100 is subject to a 400 t increase.’
ANNEX VII


‘ANNEX V(a)
Products referred to in Article 15(1)
Imports into the European Community of the following products originating in Croatia shall be subject to the concessions set out below.

CN code
Description
2004
2005 onwards
0301 91 10
0301 91 90
0302 11 10
0302 11 20
0302 11 80
0303 21 10
0303 21 20
0303 21 80
0304 10 15
0304 10 17
ex 0304 10 19
ex 0304 10 91
0304 20 15
0304 20 17
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
0305 49 45
ex 0305 59 80
ex 0305 69 80
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 30 t at 0 %
Over the TQ: 70 % of MFN duty
TQ: 30 t at 0 %
Over the TQ: 70 % of MFN duty
0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 210 t at 0 %
Over the TQ: 70 % of MFN duty
TQ: 210 t at 0 %
Over the TQ: 70 % of MFN duty
ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 35 t at 0 %
Over the TQ: 30 % of MFN duty
TQ: 35 t at 0 %
Over the TQ: 30 % of MFN duty
ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 650 t at 0 %
Over the TQ: 30 % of MFN duty
TQ: 650 t at 0 %
Over the TQ: 30 % of MFN duty


CN code
Description
2004
1604 13 11
1604 13 19
ex 1604 20 50
Prepared or preserved sardines
TQ: 180 t at 6 %
Over the TQ: full MFN duty
1604 16 00
1604 20 40
Prepared or preserved anchovies
TQ: 50 t at 0 %
Over the TQ: full MFN duty
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs,
TQ: 1 290 t at 0 %
Over the TQ: reduced tariff see below


CN code
Description
2005 onwards
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
TQ: 1 550 t at 0 %
Over the TQ: reduced tariff see below
Over the tariff quotas, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’


ANNEX VIII


‘ANNEX V(b)
Products referred to in Article 15(2)
Imports into Croatia of the following products originating in the European Community shall be subject to the concessions set out below.

CN code
Description
2004
2005 onwards
0301 91 10
0301 91 90
0302 11 10
0302 11 20
0302 11 80
0303 21 10
0303 21 20
0303 21 80
0304 10 15
0304 10 17
ex 0304 10 19
ex 0304 10 91
0304 20 15
0304 20 17
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
0305 49 45
ex 0305 59 80
ex 0305 69 80
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 25 t at 0 %
Over the TQ: 70 % of MFN duty
TQ: 25 t at 0 %
Over the TQ: 70 % of MFN duty
0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 30 t at 0 %
Over the TQ: 70 % of MFN duty
TQ: 30 t at 0 %
Over the TQ: 70 % of MFN duty
ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 35 t at 0 %
Over the TQ: 30 % of MFN duty
TQ: 35 t at 0 %
Over the TQ: 30 % of MFN duty
ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80
Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption
TQ: 60 t at 0 %
Over the TQ: 30 % of MFN duty
TQ: 60 t at 0 %
Over the TQ: 30 % of MFN duty


CN code
Description
2004
1604 13 11
1604 13 19
Prepared or preserved sardines
TQ: 95 t at 10 %
Over the TQ: full MFN duty
ex 1604 20 50
1604 16 00
1604 20 40
Prepared or preserved anchovies
 
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
TQ: 215 t at 0 %
Over the TQ: reduced tariff see below


CN code
Description
2005 onwards
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
TQ: 310 t at 0 %
Over the TQ: reduced tariff see below
Over the tariff quota, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’


ANNEX IX
‘List 2:   Quotas and duties applicable upon import into Croatia of goods originating in the Community
Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of the MFN duty rate.

CN Code

Description

Quota for 2004

Quota for 2005

Quota for 2006 and the following years

(1)

(2)

(3)

(4)

(5)

0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

2 070 tonnes

2 230 tonnes

2 390 tonnes

0403 10



Yoghurt:

 

 

 

0403 10 510403 10 99

– –

Flavoured or containing added fruit, nuts or cocoa

 

 

 

0403 90



Other:

 

 

 

0403 90 710403 90 99

– –

Flavoured or containing added fruit, nuts or cocoa

 

 

 

0405

Butter and other fats and oils derived from milk; dairy spreads:

60 tonnes

64 tonnes

68 tonnes

0405 20



Dairy spreads:

 

 

 

0405 20 10

– –

Of a fat content, by weight, of 39 % or more but less than 60 %

 

 

 

0405 20 30

– –

Of a fat content, by weight, of 60 % or more but not exceeding 75 %

 

 

 

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:

600 tonnes

650 tonnes

700 tonnes

1517 10



Margarine, excluding liquid margarine:

 

 

 

1517 10 10

– –

Containing more than 10 % but not more than 15 % by weight of milk fats

 

 

 

1517 90



Other:

 

 

 

1517 90 10

– –

Containing more than 10 % but not more than 15 % by weight of milk fats

 

 

 

 

– –

Other

 

 

 

1517 90 93

– – –

Edible mixtures or preparations of a kind used as mould release preparations

 

 

 

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:

16 200 tonnes

16 550 tonnes

16 900 tonnes

2201 10



Mineral waters and aerated waters

 

 

 

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

360 hl

390 hl

420 hl

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:

60 hl

65 hl

70 hl

ex 2208 90 33 ex 2208 90 38

– – – –

plum-brandy (Slivovitz)

 

 

 

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes:

30 tonnes

32,5 tonnes

35 tonnes

2402 20



Cigarettes containing tobacco

 

 

 

2402 90 00



Other

 

 

 

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:

36 tonnes

39 tonnes

42 tonnes

2403 10



Smoking tobacco, whether or not containing tobacco substitutes in any proportion

 

 

 
List 3:   Quotas and duties applicable upon import into Croatia of goods originating in the Community
Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate.

CN Code

Description

Quota (tonnes)

Applicable duty within quota

2004

2005

2006 and following years

(% MFN)

(1)

(2)

(3)

(4)

(5)

(6)

1704

Sugar confectionery (including white chocolate), not containing cocoa:

 

 

 

 

1704 90



Other

1 100

1 150

1 200

0

1806

Chocolate and other food preparations containing cocoa

2 130

2 270

2 410

0

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

2 920

3 080

3 240

0

2105 00

Ice cream and other edible ice, whether or not containing cocoa

1 290

1 360

1 430

0

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

16 300

17 200

18 100

0
List 4:   Quotas and duties applicable upon import into Croatia of goods originating in the Community
Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.

CN Code

Description

Quota (tonnes)

2004

2005

2006

ex 2103
2103 90 30
2103 90 90’

Sauces and preparations therefore, mixed condiments and mixed seasonings, mustard flour and meal prepared mustard:
– –

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

– –

other

300

300

300
ANNEX X


‘ANNEX I

AGREEMENT
between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines

1.

Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 May 2004:

CN code

Description

Applicable duty

Annual quantity (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

exemption

44 000

10 000


 (1)
 (2)


ex 2204 29

Wine of fresh grapes

exemption

29 000

0


 (2)


2.

The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia.

3.

Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 May 2004:

Croatian customs tariff code

Description

Applicable duty

Annual quantities (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

exemption

14 000

800


 (3)


ex 2204 29

Wine of fresh grapes

exemption

8 000

0

 

4.

The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community.

5.

This Agreement shall cover wine

(a)

which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question, and

(b)


(i)

originating in the EU, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (4);

(ii)

originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation.

6.

Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b).

7.

The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties.

8.

The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures.

9.

Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates.

10.

This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, in the territory of the Republic of Croatia.’




(1)   Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl.

(2)  Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transfering quantities from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

(3)   Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota reaches a maximum of 18 000 hl.

(4)  OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regulation (EC) No 2826/2000 (OJ L 328, 23.12.2000, p. 2).
ANNEX XI


‘ANNEX I
Introductory notes to the list in Annex II

Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.

Note 2:

2.1.
The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
2.2.
Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2.3.
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 rules in column 3 or 4.
2.4.
Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
Note 3:

3.1.
The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in Croatia.
Example:
An engine of heading 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 ex 7224.
If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
3.2.
The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
3.3.
Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may 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 ...” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
3.4.
When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
3.5.
Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is, the fibre stage.
3.6.
Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4:

4.1.
The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
4.2.
The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
4.3.
The terms “textile pulp”, “chemical materials” and “paper-making materials”are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4.
The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 5:

5.1.
Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)
5.2.
However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:


silk,

wool,

coarse animal hair,

fine animal hair,

horsehair,

cotton,

paper-making materials and paper,

flax,

true hemp,

jute and other textile bast fibres,

sisal and other textile fibres of the genus Agave,

coconut, abaca, ramie and other vegetable textile fibres,

synthetic man-made filaments,

artificial man-made filaments,

current-conducting filaments,

synthetic man-made staple fibres of polypropylene,

synthetic man-made staple fibres of polyester,

synthetic man-made staple fibres of polyamide,

synthetic man-made staple fibres of polyacrylonitrile,

synthetic man-made staple fibres of polyimide,

synthetic man-made staple fibres of polytetrafluoroethylene,

synthetic man-made staple fibres of poly(phenylene sulphide),

synthetic man-made staple fibres of poly(vinyl chloride),

other synthetic man-made staple fibres,

artificial man-made staple fibres of viscose,

other artificial man-made staple fibres,

yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

other products of heading 5605.
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
5.3.
In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.
5.4.
In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.
Note 6:

6.1.
Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), 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 they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
6.2.
Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3.
Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:

7.1.
For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:

(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation-process;
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(i)
isomerisation.
7.2.
For the purposes of headings 2710, 2711 and 2712, the “specific processes”are the following:

(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation-process;
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(ij)
isomerisation;
(k)
in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
(l)
in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(m)
in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 oC, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(n)
in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC, by the ASTM D 86 method;
(o)
in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;
(p)
in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
7.3.
For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.’

ANNEX XII


‘ANNEX II
List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

HS heading No
Description of product
Working or processing, carried out on non-originating materials, which confers originating status
(1)
(2)
(3) or (4)
Chapter 1
Live animals
All the animals of Chapter 1 shall be wholly obtained
 
Chapter 2
Meat and edible meat offal
Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
 
Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Manufacture in which all the materials of Chapter 3 used are wholly obtained
 
ex Chapter 4
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 4 used are wholly obtained
 
0403
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
Manufacture in which:


all the materials of Chapter 4 used are wholly obtained,

all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and

the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 5
Products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 5 used are wholly obtained
 
ex 0502
Prepared pigs', hogs' or boars' bristles and hair
Cleaning, disinfecting, sorting and straightening of bristles and hair
 
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, and

the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 7
Edible vegetables and certain roots and tubers
Manufacture in which all the materials of Chapter 7 used are wholly obtained
 
Chapter 8
Edible fruit and nuts; peel of citrus fruits or melons
Manufacture in which:


all the fruit and nuts used are wholly obtained, and

the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
 
ex Chapter 9
Coffee, tea, maté and spices; except for:
Manufacture in which all the materials of Chapter 9 used are wholly obtained
 
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Manufacture from materials of any heading
 
0902
Tea, whether or not flavoured
Manufacture from materials of any heading
 
ex 0910
Mixtures of spices
Manufacture from materials of any heading
 
Chapter 10
Cereals
Manufacture in which all the materials of Chapter 10 used are wholly obtained
 
ex Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
 
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 in which all the materials of Chapter 12 used are wholly obtained
 
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
 
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
 
 
 


Mucilages and thickeners, modified, derived from vegetable products
Manufacture from non-modified mucilages and thickeners
 
 


Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Manufacture in which all the materials of Chapter 14 used are wholly obtained
 
ex Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
Manufacture from materials of any heading, except that of the product
 
1501
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
 
 
 


Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
 
 


Other
Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
 
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
 
 
 


Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
 
 


Other
Manufacture in which all the materials of Chapter 2 used are wholly obtained
 
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
 
 
 


Solid fractions
Manufacture from materials of any heading, including other materials of heading 1504
 
 


Other
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
 
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading 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 1506
 
 


Other
Manufacture in which all the materials of Chapter 2 used are wholly obtained
 
1507 to 1515
Vegetable oils and their fractions:
 
 
 


Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture from materials of any heading, except that of the product
 
 


Solid fractions, except for that of jojoba oil
Manufacture from other materials of headings 1507 to 1515
 
 


Other
Manufacture in which all the vegetable materials used are wholly obtained
 
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Manufacture in which:


all the materials of Chapter 2 used are wholly obtained, and

all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
 
1517
Margarine; 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 in which:


all the materials of Chapters 2 and 4 used are wholly obtained, and

all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
 
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Manufacture:


from animals of Chapter 1, and/or

in which all the materials of Chapter 3 used are wholly obtained
 
ex Chapter 17
Sugars and sugar confectionery; except for:
Manufacture from materials of any heading, except that of the product
 
ex 1701
Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
Manufacture in which the value of all the 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 1702
 
 


Other sugars in solid form, containing added flavouring or colouring matter
Manufacture in which the value of all the 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 are originating
 
ex 1703
Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
Manufacture in which the value of all the 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 cocoa
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
Chapter 18
Cocoa and cocoa preparations
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
 
 
 


Malt extract
Manufacture from cereals of Chapter 10
 
 


Other
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the 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:
 
 
 


Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
 
 


Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:


all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and

all the materials of Chapters 2 and 3 used are wholly obtained
 
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
Manufacture from materials of any heading, except potato starch of heading 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 or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
Manufacture:


from materials of any heading, except those of heading 1806,

in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and

in which the value of all the 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
 
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants; except for:
Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
 
ex 2001
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
 
ex 2004 and ex 2005
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
 
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
Manufacture in which the value of all the 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, obtained by cooking, whether or not containing added sugar or other sweetening matter
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex 2008


Nuts, not containing added sugar or spirits
Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
 
 


Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
Manufacture from materials of any heading, except that of the product
 
 


Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 21
Miscellaneous edible preparations; except for:
Manufacture from materials of any heading, except that of the product
 
2101
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Manufacture:


from materials of any heading, except that of the product, and

in which all the chicory used is wholly obtained
 
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 product. However, mustard flour or meal or prepared mustard may be used
 
 


Mustard flour and meal and prepared mustard
Manufacture from materials of any heading
 
ex 2104
Soups and broths and preparations therefor
Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
 
2106
Food preparations not elsewhere specified or included
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 22
Beverages, spirits and vinegar; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which all the grapes or materials derived from grapes used are wholly obtained
 
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and

in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
 
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Manufacture:


from materials of any heading, except heading 2207 or 2208, and

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
 
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Manufacture:


from materials of any heading, except heading 2207 or 2208, and

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
 
ex Chapter 23
Residues and waste from the food industries; prepared animal fodder; except for:
Manufacture from materials of any heading, except that of the product
 
ex 2301
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
 
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 is wholly obtained
 
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 are wholly obtained
 
2309
Preparations of a kind used in animal feeding
Manufacture in which:


all the cereals, sugar or molasses, meat or milk used are originating, and

all the materials of Chapter 3 used are wholly obtained
 
ex Chapter 24
Tobacco and manufactured tobacco substitutes; except for:
Manufacture in which all the materials of Chapter 24 used are wholly obtained
 
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 2401 used is originating
 
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
 
ex Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
Manufacture from materials of any heading, except that of the product
 
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 or building stone, 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 stone (even if already sawn) of a thickness exceeding 25 cm
 
ex 2518
Calcined dolomite
Calcination of dolomite not calcined
 
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 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 of the 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
 
Chapter 26
Ores, slag and ash
Manufacture from materials of any heading, except that of the product
 
ex Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
Manufacture from materials of any heading, except that of the product
 
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 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
Operations of refining and/or one or more specific process(es) (1)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2709
Crude oils obtained from bituminous minerals
Destructive distillation of bituminous materials
 
2710
Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
Operations of refining and/or one or more specific process(es) (2) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2711
Petroleum gases and other gaseous hydrocarbons
Operations of refining and/or one or more specific process(es) (2) or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
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/or one or more specific process(es)  (2)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
Operations of refining and/or one or more specific process(es)  (2)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Operations of refining and/or one or more specific process(es)  (2)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Operations of refining and/or one or more specific process(es)  (2)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2805
“Mischmetall”
Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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 2840
Sodium perborate
Manufacture from disodium tetraborate pentahydrate
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 29
Organic chemicals; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
Operations of refining and/or one or more specific process(es)  (2)

or
 
 
 
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one or more specific process(es)  (2)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2905
Metal alcoholates of alcohols of this heading and of ethanol
Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % 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 headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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 2909 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 


Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2939
Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 30
Pharmaceutical products; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; 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 3002. However, materials of the same description as the product may be used, provided that their total 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 3002. However, materials of the same description as the product may be used, provided that their total 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 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
 

– –
Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
 

– –
Haemoglobin, blood globulins and serum globulins
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total 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 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
3003 and 3004
Medicaments (excluding goods of heading 3002, 3005 or 3006):
 
 
 


Obtained from amikacin of heading 2941
Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
 


Other
Manufacture:


from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 3006
Waste pharmaceuticals specified in note 4(k) to this Chapter
The origin of the product in its original classification shall be retained
 
ex Chapter 31
Fertilizers; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:


sodium nitrate

calcium cyanamide

potassium sulphate

magnesium potassium sulphate
Manufacture:


from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 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:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % 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
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3205
Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (3)

Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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, including materials of a different “group” (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3403
Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Operations of refining and/or one or more specific process(es)  (1)

or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
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, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
 


Other
Manufacture from materials of any heading, except:


hydrogenated oils having the character of waxes of heading 1516,
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
 
 
 


materials of heading 3404
 
 
 
However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
ex Chapter 35
Albuminoidal substances; modified starches; glues; enzymes; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3505
Dextrins and other modified starches (for example, pregelatinised 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 3505
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 


Other
Manufacture from materials of any heading, except those of heading 1108
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
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 from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 37
Photographic or cinematographic goods; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
 
 
 


Instant print film for colour photography, in packs
Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 


Other
Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Manufacture from materials of any heading, except those of headings 3701 and 3702
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3704
Photographic plates, film paper, paperboard and textiles, exposed but not developed
Manufacture from materials of any heading, except those of headings 3701 to 3704
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 38
Miscellaneous chemical products; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3801


Colloidal graphite in suspension in oil and semi-colloidal 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 in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3803
Refined tall oil
Refining of crude tall oil
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3805
Spirits of sulphate turpentine, purified
Purification by distillation or refining of raw spirits of sulphate turpentine
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3806
Ester gums
Manufacture from resin acids
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3807
Wood pitch (wood tar pitch)
Distillation of wood tar
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3809
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
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3810
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
 
 
 


Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
 
 


Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3820
Anti-freezing preparations and prepared de-icing fluids
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3822
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
 
 
 


Industrial monocarboxylic fatty acids, acid oils from refining
Manufacture from materials of any heading, except that of the product
 
 


Industrial fatty alcohols
Manufacture from materials of any heading, including other materials of heading 3823
 
3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
 
 
 


The following of this heading:
– –
Prepared binders for foundry moulds or cores based on natural resinous products
– –
Naphthenic acids, their water-insoluble salts and their esters
– –
Sorbitol other than that of heading 2905
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 

– –
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
– –
Ion exchangers
– –
Getters for vacuum tubes
 
 
 

– –
Alkaline iron oxide for the purification of gas
– –
Ammoniacal gas liquors and spent oxide produced in coal gas purification
– –
Sulphonaphthenic acids, their water-insoluble salts and their esters
– –
Fusel oil and Dippel's oil
– –
Mixtures of salts having different anions
– –
Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
 
 
 


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; except for headings ex 3907 and 3912 for which the rules are set out below:
 
 
 


Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:


the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 


Other
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product  (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3907


Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product  (5)

 
 


Polyester
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
 
3912
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 
3916 to 3921
Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
 
 
 


Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 


Other:
 
 
 

– –
Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:


the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product  (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 

– –
Other
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product  (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3916 and ex 3917
Profile shapes and tubes
Manufacture in which:


the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3920


Ionomer sheet or film
Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 


Sheets of regenerated cellulose, polyamides or polyethylene
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 
ex 3921
Foils of plastic, metallised
Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3922 to 3926
Articles of plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 40
Rubber and articles thereof; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4001
Laminated slabs of crepe rubber for shoes
Lamination of sheets of natural rubber
 
4005
Compounded rubber, unvulcanised, 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, tyre treads and tyre flaps, of rubber:
 
 
 


Retreaded pneumatic, solid or cushion tyres, of rubber
Retreading of used tyres
 
 


Other
Manufacture from materials of any heading, except those of headings 4011 and 4012
 
ex 4017
Articles of hard rubber
Manufacture from hard rubber
 
ex Chapter 41
Raw hides and skins (other than furskins) and leather; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4102
Raw skins of sheep or lambs, without wool on
Removal of wool from sheep or lamb skins, with wool on
 
4104 to 4106
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
Retanning of tanned leather
Or
Manufacture from materials of any heading, except that of the product
 
4107, 4112 and 4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
Manufacture from materials of any heading, except headings 4104 to 4113
 
ex 4114
Patent leather and patent laminated leather; metallised leather
Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
 
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 product
 
ex Chapter 43
Furskins and artificial fur; manufactures thereof; except for:
Manufacture from materials of any heading, except that 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
 
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:
Manufacture from materials of any heading, except that of the product
 
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 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 end-jointing
 
ex 4409
Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
 
 
 


Sanded or end-jointed
Sanding or end-jointing
 
 


Beadings and mouldings
Beading or moulding
 
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 4416
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 from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
 
 


Beadings and mouldings
Beading or moulding
 
ex 4421
Match splints; wooden pegs or pins for footwear
Manufacture from wood of any heading, except drawn wood of heading 4409
 
ex Chapter 45
Cork and articles of cork; except for:
Manufacture from materials of any heading, except that of the product
 
4503
Articles of natural cork
Manufacture from cork of heading 4501
 
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 product
 
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 product
 
ex Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
Manufacture from materials of any heading, except that of the product
 
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 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:


from materials of any heading, except that of the product, and

in which 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:


from materials of any heading, except that of the product, and

in which 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
 
ex Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
Manufacture from materials of any heading, except that of the product
 
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 of any heading, except those of headings 4909 and 4911
 
4910
Calendars of any kind, printed, including calendar blocks:
 
 
 


Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
 


Other
Manufacture from materials of any heading, except those of headings 4909 and 4911
 
ex Chapter 50
Silk; except for:
Manufacture from materials of any heading, except that of the product
 
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 ex 5006
Silk yarn and yarn spun from silk waste
Manufacture from (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

other natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5007
Woven fabrics of silk or of silk waste:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):
 
 
 


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
Manufacture from materials of any heading, except that of the product
 
5106 to 5110
Yarn of wool, of fine or coarse animal hair or of horsehair
Manufacture from  (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5111 to 5113
Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):
 
 
 


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 52
Cotton; except for:
Manufacture from materials of any heading, except that of the product
 
5204 to 5207
Yarn and thread of cotton
Manufacture from  (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5208 to 5212
Woven fabrics of cotton:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):
 
 
 


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
Manufacture from materials of any heading, except that of the product
 
5306 to 5308
Yarn of other vegetable textile fibres; paper yarn
Manufacture from  (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5309 to 5311
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):


coir yarn,

jute yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5401 to 5406
Yarn, monofilament and thread of man-made filaments
Manufacture from  (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5407 and 5408
Woven fabrics of man-made filament yarn:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):
 
 
 


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5501 to 5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
 
5508 to 5511
Yarn and sewing thread of man-made staple fibres
Manufacture from  (7):


raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5512 to 5516
Woven fabrics of man-made staple fibres:
 
 
 


Incorporating rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 56
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
Manufacture from  (7):


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  (7):


natural fibres, or

chemical materials or textile pulp
However:
 
 
 


polypropylene filament of heading 5402,

polypropylene fibres of heading 5503 or 5506, or

polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture from  (7):


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 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
 
 


Other
Manufacture from  (7):


natural fibres, not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials
 
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials
 
Chapter 57
Carpets and other textile floor coverings:
 
 
 


Of needleloom felt
Manufacture from  (7):


natural fibres, or

chemical materials or textile pulp
However:
 
 
 


polypropylene filament of heading 5402,

polypropylene fibres of heading 5503 or 5506, or

polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
Jute fabric may be used as a backing
 
 


Of other felt
Manufacture from  (7):


natural fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
 


Other
Manufacture from  (7):


coir yarn or jute yarn,

synthetic or artificial filament yarn,

natural fibres, or

man-made staple fibres, not carded or combed or otherwise processed for spinning
Jute fabric may be used as a backing
 
ex Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
 
 
 


Combined with rubber thread
Manufacture from single yarn  (7)

 
 


Other
Manufacture from  (7):
 
 
 


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5805
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
Manufacture from materials of any heading, except that of the product
 
5810
Embroidery in the piece, in strips or in motifs
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
Manufacture from yarn
 
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
 
 
 


Containing not more than 90 % by weight of textile materials
Manufacture from yarn
 
 


Other
Manufacture from chemical materials or textile pulp
 
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Manufacture from yarn  (7)

 
5905
Textile wall coverings:
 
 
 


Impregnated, coated, covered or laminated with rubber, plastics or other materials
Manufacture from yarn
 
 


Other
Manufacture from  (7):
 
 
 


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
or
 
 
 
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5906
Rubberised textile fabrics, other than those of heading 5902:
 
 
 


Knitted or crocheted fabrics
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
 


Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
Manufacture from chemical materials
 
 


Other
Manufacture from yarn
 
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5908
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
 
 
 


Incandescent gas mantles, impregnated
Manufacture from tubular knitted gas-mantle fabric
 
 


Other
Manufacture from materials of any heading, except that of the product
 
5909 to 5911
Textile articles of a kind suitable for industrial use:
 
 
 


Polishing discs or rings other than of felt of heading 5911
Manufacture from yarn or waste fabrics or rags of heading 6310
 
 


Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
Manufacture from  (7):


coir yarn,

the following materials:
– –
yarn of polytetrafluoroethylene (8),
– –
yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
– –
yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
 
 
 

– –
monofil of polytetrafluoroethylene  (8),
– –
yarn of synthetic textile fibres of poly(pphenylene terephthalamide),
– –
glass fibre yarn, coated with phenol resin and gimped with acrylic yarn  (8),
 
 
 

– –
copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
– –
natural fibres,
– –
man-made staple fibres not carded or combed or otherwise processed for spinning, or
– –
chemical materials or textile pulp
 
 


Other
Manufacture from  (7):


coir yarn,

natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
Chapter 60
Knitted or crocheted fabrics
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted:
 
 
 


Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Manufacture from yarn  (7)
 (9)

 
 


Other
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
ex Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted; except for:
Manufacture from yarn  (7)

 
ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
Manufacture from yarn  (9)

or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  (9)

 
ex 6210 and ex 6216
Fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn  (9)

or
Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product  (9)

 
6213 and 6214
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
 
 
 


Embroidered
Manufacture from unbleached single yarn  (7)
 (9)

or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  (9)

 
 


Other
Manufacture from unbleached single yarn  (7)
 (9)

or
 
 
 
Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
 
6217
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
 
 
 


Embroidered
Manufacture from yarn  (9)

or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  (9)

 
 


Fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn  (9)

or
Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product  (9)

 
 


Interlinings for collars and cuffs, cut out
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture from yarn  (9)

 
ex Chapter 63
Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
Manufacture from materials of any heading, except that of the product
 
6301 to 6304
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
 
 
 


Of felt, of nonwovens
Manufacture from  (7):


natural fibres, or

chemical materials or textile pulp
 
 


Other:
 
 
 

– –
Embroidered
Manufacture from unbleached single yarn  (9)
 (10)

or
Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
 
 

– –
Other
Manufacture from unbleached single yarn  (9)
 (11)

 
6305
Sacks and bags, of a kind used for the packing of goods
Manufacture from  (7):


natural fibres,

man-made staple fibres, not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp
 
6306
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
 
 
 


Of nonwovens
Manufacture from  (7)
 (9):


natural fibres, or

chemical materials or textile pulp
 
 


Other
Manufacture from unbleached single yarn  (7)
 (9)

 
6307
Other made-up articles, including dress patterns
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
6308
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
 
ex Chapter 64
Footwear, gaiters and the like; parts of such articles; except for:
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Manufacture from materials of any heading, except that of the product
 
ex Chapter 65
Headgear and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
 
6503
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
Manufacture from yarn or textile fibres  (9)

 
6505
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
Manufacture from yarn or textile fibres  (9)

 
ex Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
 
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Manufacture from materials of any heading, except that of the product
 
ex Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
Manufacture from materials of any heading, except that of the product
 
ex 6803
Articles of slate or of agglomerated slate
Manufacture from worked slate
 
ex 6812
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
Manufacture from materials of any heading
 
ex 6814
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
Manufacture from worked mica (including agglomerated or reconstituted mica)
 
Chapter 69
Ceramic products
Manufacture from materials of any heading, except that of the product
 
ex Chapter 70
Glass and glassware; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7003, ex 7004 and ex 7005
Glass with a non-reflecting layer
Manufacture from materials of heading 7001
 
7006
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
 
 
 


Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards  (11)

Manufacture from non-coated glass-plate substrate of heading 7006
 
 


Other
Manufacture from materials of heading 7001
 
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Manufacture from materials of heading 7001
 
7008
Multiple-walled insulating units of glass
Manufacture from materials of heading 7001
 
7009
Glass mirrors, whether or not framed, including rear-view mirrors
Manufacture from materials of heading 7001
 
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
Manufacture from materials of any heading, except that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
 
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
Manufacture from materials of any heading, except that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
or
Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
 
ex 7019
Articles (other than yarn) of glass fibres
Manufacture from:


uncoloured slivers, rovings, yarn or chopped strands, or

glass wool
 
ex Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7101
Natural or cultured pearls, graded and temporarily strung for convenience of transport
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 7102, ex 7103 and ex 7104
Worked precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture from unworked precious or semi-precious stones
 
7106, 7108 and 7110
Precious metals:
 
 
 


Unwrought
Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
or
Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
or
Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
 
 


Semi-manufactured or in powder form
Manufacture from unwrought precious metals
 
ex 7107, ex 7109 and ex 7111
Metals clad with precious metals, semi-manufactured
Manufacture from metals clad with precious metals, unwrought
 
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7117
Imitation jewellery
Manufacture from materials of any heading, except that of the product
or
 
 
 
Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 72
Iron and steel; except for:
Manufacture from materials of any heading, except that of the product
 
7207
Semi-finished products of iron or non-alloy steel
Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
 
7208 to 7216
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots or other primary forms of heading 7206
 
7217
Wire of iron or non-alloy steel
Manufacture from semi-finished materials of heading 7207
 
ex 7218, 7219 to 7222
Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other primary forms of heading 7218
 
7223
Wire of stainless steel
Manufacture from semi-finished materials of heading 7218
 
ex 7224, 7225 to 7228
Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
 
7229
Wire of other alloy steel
Manufacture from semi-finished materials of heading 7224
 
ex Chapter 73
Articles of iron or steel; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7301
Sheet piling
Manufacture from materials of heading 7206
 
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
Manufacture from materials of heading 7206
 
7304, 7305 and 7306
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
Manufacture from materials of heading 7206, 7207, 7218 or 7224
 
ex 7307
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
 
7308
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
 
ex 7315
Skid chain
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 74
Copper and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7401
Copper mattes; cement copper (precipitated copper)
Manufacture from materials of any heading, except that of the product
 
7402
Unrefined copper; copper anodes for electrolytic refining
Manufacture from materials of any heading, except that of the product
 
7403
Refined copper and copper alloys, unwrought:
 
 
 


Refined copper
Manufacture from materials of any heading, except that of the product
 
 


Copper alloys and refined copper containing other elements
Manufacture from refined copper, unwrought, or waste and scrap of copper
 
7404
Copper waste and scrap
Manufacture from materials of any heading, except that of the product
 
7405
Master alloys of copper
Manufacture from materials of any heading, except that of the product
 
ex Chapter 75
Nickel and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7501 to 7503
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 76
Aluminium and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7601
Unwrought aluminium
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
or
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
 
7602
Aluminium waste or scrap
Manufacture from materials of any heading, except that of the product
 
ex 7616
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
Manufacture:


from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 77
Reserved for possible future use in the HS
 
 
ex Chapter 78
Lead and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7801
Unwrought lead:
 
 
 


Refined lead
Manufacture from “bullion”or “work” lead
 
 


Other
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
 
7802
Lead waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 79
Zinc and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7901
Unwrought zinc
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
 
7902
Zinc waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 80
Tin and articles thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8001
Unwrought tin
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
 
8002 and 8007
Tin waste and scrap; other articles of tin
Manufacture from materials of any heading, except that of the product
 
Chapter 81
Other base metals; cermets; articles thereof:
 
 
 


Other base metals, wrought; articles thereof
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
 
 


Other
Manufacture from materials of any heading, except that of the product
 
ex Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
Manufacture from materials of any heading, except that of the product
 
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
 
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8208
Knives and cutting blades, for machines or for mechanical appliances
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
 
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
 
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
 
ex Chapter 83
Miscellaneous articles of base metal; except for:
Manufacture from materials of any heading, except that of the product
 
ex 8302
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
ex 8306
Statuettes and other ornaments, of base metal
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
 
ex Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8401
Nuclear fuel elements
Manufacture from materials of any heading, except that of the product (12)

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8403 and ex 8404
Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
Manufacture from materials of any heading, except those of headings 8403 and 8404
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8406
Steam turbines and other vapour turbines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8411
Turbo-jets, turbo-propellers and other gas turbines
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8412
Other engines and motors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8413
Rotary positive displacement pumps
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8414
Industrial fans, blowers and the like
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8415
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8419
Machines for wood, paper pulp, paper and paperboard industries
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8420
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8423
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8425 to 8428
Lifting, handling, loading or unloading machinery
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
 
 
 


Road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8431
Parts suitable for use solely or principally with road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8444 to 8447
Machines of these headings for use in the textile industry
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8448
Auxiliary machinery for use with machines of headings 8444 and 8445
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8452
Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
 
 
 


Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product,

the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

the thread-tension, crochet and zigzag mechanisms used are originating
 
 


Other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8456 to 8466
Machine-tools and machines and their parts and accessories of headings 8456 to 8466
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8469 to 8472
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8482
Ball or roller bearings
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8485
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8501
Electric motors and generators (excluding generating sets)
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8502
Electric generating sets and rotary converters
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8504
Power supply units for automatic data-processing machines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8519
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8520
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8522
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8523
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8524
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
 
 
 


Matrices and masters for the production of records
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8525
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8527
Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8528
Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
 
 
 


Suitable for use solely or principally with video recording or reproducing apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8535 and 8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8541
Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8542
Electronic integrated circuits and microassemblies:
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8544
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8545
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8546
Electrical insulators of any material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8548
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8608
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8710
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
 
 
 


With reciprocating internal combustion piston engine of a cylinder capacity:
 
 
 

– –
Not exceeding 50 cm (3)

Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
 

– –
Exceeding 50 cm (3)

Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 


Other
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8712
Bicycles without ball bearings
Manufacture from materials of any heading, except those of heading 8714
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8715
Baby carriages and parts thereof
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 88
Aircraft, spacecraft, and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8804
Rotochutes
Manufacture from materials of any heading, including other materials of heading 8804
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
Chapter 89
Ships, boats and floating structures
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9004
Spectacles, goggles and the like, corrective, protective or other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 9005
Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9011
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
Manufacture:


from materials of any heading, except that of the product,

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9014
Other navigational instruments and appliances
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9016
Balances of a sensitivity of 5 cg or better, with or without weights
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
 
 
 


Dentists' chairs incorporating dental appliances or dentists' spittoons
Manufacture from materials of any heading, including other materials of heading 9018
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 


Other
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
 
 
 


Parts and accessories
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9032
Automatic regulating or controlling instruments and apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9033
Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 91
Clocks and watches and parts thereof; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9105
Other clocks
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9109
Clock movements, complete and assembled
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Manufacture in which:


the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9111
Watch cases and parts thereof
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9112
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9113
Watch straps, watch bands and watch bracelets, and parts thereof:
 
 
 


Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 92
Musical instruments; parts and accessories of such articles
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Chapter 93
Arms and ammunition; parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9401 and ex 9403
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m (2) or less
Manufacture from materials of any heading, except that of the product
or
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 


the value of the cloth does not exceed 25 % of the ex-works price of the product, and

all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
 
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
9406
Prefabricated buildings
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 95
Toys, games and sports requisites; parts and accessories thereof; except for:
Manufacture from materials of any heading, except that of the product
 
9503
Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 9506
Golf clubs and parts thereof
Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
 
ex Chapter 96
Miscellaneous manufactured articles; except for:
Manufacture from materials of any heading, except that of the product
 
ex 9601 and ex 9602
Articles of animal, vegetable or mineral carving materials
Manufacture from “worked”carving materials of the same heading as the product
 
ex 9603
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
 
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
9608
Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
 
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
Manufacture:


from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 9613
Lighters with piezo-igniter
Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
 
ex 9614
Smoking pipes and pipe bowls
Manufacture from roughly-shaped blocks
 
Chapter 97
Works of art, collectors' pieces and antiques
Manufacture from materials of any heading, except that of the product’
 


(1)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

(2)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.

(3)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

(4)  A “group” is regarded as any part of the heading separated from the rest by a semicolon.

(5)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(6)  The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

(7)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(8)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(9)  See Introductory Note 6.

(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 Introductory Note 6.

(11)  SEMII — Semiconductor Equipment and Materials Institute Incorporated.

(12)  This rule shall apply until 31.12.2005.
ANNEX XIII


‘ANNEX IV