Šajā tīmekļa vietnē tiek izmantotas sīkdatnes. Turpinot lietot šo vietni, jūs piekrītat sīkdatņu izmantošanai. Uzzināt vairāk.

Sapratu
  • Atvērt paplašināto meklēšanu
  • Aizvērt paplašināto meklēšanu
Pievienot parametrus
Dokumenta numurs
Pievienot parametrus
publicēts
pieņemts
stājies spēkā
Pievienot parametrus
Aizvērt paplašināto meklēšanu
RĪKI

Publikācijas atsauce

ATSAUCĒ IETVERT:
PROTOCOL B1 CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE COOPERATION. Publicēts oficiālajā laikrakstā "Latvijas Vēstnesis", 29.10.2002., Nr. 156 https://www.vestnesis.lv/ta/id/67691

Paraksts pārbaudīts

NĀKAMAIS

Zemkopības ministrijas rīkojums Nr. 242

Par grozījumiem Zemkopības ministrijas 2002. gada 21. janvāra rīkojumā Nr.26

Vēl šajā numurā

29.10.2002., Nr. 156

PAR DOKUMENTU

Veids: starptautisks dokuments

Pieņemts: 29.11.2002.

RĪKI
Oficiālā publikācija pieejama laikraksta "Latvijas Vēstnesis" drukas versijā.

 

PROTOCOL B1 CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

— Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

— Article 2

General requirements

— Article 3

Cumulation in an EFTA State

— Article 4

Cumulation in Latvia

— Article 5

Wholly obtained products

— Article 6

Sufficiently worked or processed products

— Article 7

Insufficient working or processing

— Article 8

Unit of qualification

— Article 9

Accessories, spare parts and tools

— Article 10

Sets

— Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

— Article 12

Principle of territoriality

— Article 13

Direct transport

— Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

— Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

— Article 16

General requirements

— Article 17

Procedure for the issue of a movement certificate EUR.1

— Article 18

Movement certificates EUR.1 issued retrospectively

— Article 19

Issue of a duplicate movement certificate EUR.1

— Article 20

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

— Article 20 a

Accounting segregation

— Article 21

Conditions for making out an invoice declaration

— Article 22

Approved exporter

— Article 23

Validity of proof of origin

— Article 24

Submission of proof of origin

— Article 25

Importation by instalments

— Article 26

Exemptions from proof of origin

— Article 27

Supporting documents

— Article 28

Preservation of proof of origin and supporting documents

— Article 29

Discrepancies and formal errors

— Article 30

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

— Article 31

Mutual assistance

— Article 32

Verification of proofs of origin

— Article 33

Dispute settlement

— Article 34

Penalties

— Article 35

Free zones

TITLE VII

FINAL PROVISIONS

— Article 36

Sub-Committee on Customs and Origin Matters

LIST OF ANNEXES

 

Annex I

Introductory notes to the list in Annex II

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

Annex III

Specimens of movement certificate EUR.1 and application for

 

a movement certificate EUR.1

Annex IV

Text of the invoice declaration

JOINT DECLARATION

Joint declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System

 

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) “manufacture” means any kind of working or processing including assembly or specific operations;

(b) “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) “goods” means both materials and products;

(e) “customs value” means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) “ex-works price” means the price paid for the product ex works to the manufacturer in an EFTA State or Latvia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(g) “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Latvia;

(h) “value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

(i) “value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EFTA State concerned or in Latvia;

(j) “chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as “the Harmonized System” or “HS”;

(k) “classified” refers to the classification of a product or material under a particular heading;

(l) “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m) “territories” includes territorial waters;

(n) “EUR” means “euro”, the single currency of the European Monetary Union.

 

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

1. For the purpose of implementing this Agreement, the following products shall be considered as originating in an EFTA State:

(a) products wholly obtained in an EFTA State within the meaning of Article 5;

(b) products obtained in an EFTA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in an EFTA State within the meaning of Article 6;

(c) goods originating in the European Economic Area (EEA), within the meaning of Protocol 4 to the Agreement on the European Economic Area.

2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Latvia:

(a) products wholly obtained in Latvia within the meaning of Article 5;

(b) products obtained in Latvia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Latvia within the meaning of Article 6.

Article 3

Cumulation in an EFTA State

1. Without prejudice to the provisions of Article 2 (1), products shall be considered as originating in an EFTA State if such products are obtained there, incorporating materials originating in Latvia, Iceland, Norway, Switzerland (including Liechtenstein)2, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the EFTA States and either the European Community or each of these countries, provided that the working or processing carried out in the EFTA State concerned goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in an EFTA State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the EFTA State concerned only where the value added there is greater than the value of the materials used originating either in the European Community or in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in the EFTA State concerned.

3. Products, originating either in the European Community or in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the EFTA State concerned, retain their origin if exported into either the European Community or one of these countries.

4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.

Article 4

Cumulation in Latvia

1. Without prejudice to the provisions of Article 2 (2), products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Iceland, Norway, Switzerland (including Liechtenstein)2, Latvia, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey, or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and either the European Community or each of thesecountries, provided that the working or processing carried out in Latvia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in Latvia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Latvia only where the value added there is greater than the value of the materials used originating either in the European Community or in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.

3. Products, originating either in the European Community or in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Latvia, retain their origin if exported into either the European Community or one of these countries.

4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in an EFTA State or Latvia:

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the State Parties by their vessels;

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

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

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

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced there exclusively from the products specified in (a) to (j).

2. The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in an EFTA State or in Latvia;

(b) which sail under the flag of an EFTA State or of Latvia;

(c) which are owned to an extent of at least 50 per cent by nationals of EFTA States or of Latvia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EFTA States or of Latvia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d) of which the master and officers are nationals of EFTA States or of Latvia; and

(e) of which at least 75 per cent of the crew are nationals of EFTA States or of Latvia.

Article 6

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the product;

(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in (a) to (n);

(p) slaughter of animals.

2. All operations carried out either in an EFTA State or Latvia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to enter into the final composition of the product.

 

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Article 2 (1) (c), Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in an EFTA State or Latvia.

2. Except as provided for in Articles 3 and 4, where originating goods exported from an EFTA State or Latvia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside an EFTA State or Latvia on materials exported from an EFTA State or Latvia and subsequently reimported there, provided:

(a) the said materials are wholly obtained in an EFTA State or Latvia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the reimported goods have been obtained by working or processing the exported materials; and

(ii) the total added value acquired outside the EFTA State concerned or Latvia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside an EFTA State or Latvia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the State Party concerned, taken together with the total added value acquired outside the EFTA State concerned or Latvia by applying the provisions of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all costs arising outside the EFTA State concerned or Latvia, including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6 (2) is applied.

7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

8. Any working or processing of the kind covered by the provisions of this Article and done outside an EFTA State or Latvia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the State Parties or through the territories of the other countries or the European Community as referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the State Parties.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a) a single transport document covering the passage from the exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii) certifying the conditions under which the products remained in the transit country; or

(c) failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition outside the State Parties or the other countries or the European Community as referred to in Articles 3 and 4 and sold after the exhibition for importation into an EFTA State or Latvia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from an EFTA State or Latvia to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in an EFTA State or Latvia;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

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

2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

 

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in an EFTA State or Latvia to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in an EFTA State or Latvia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8 (2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

 

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1. Products originating in an EFTA State shall, on importation into Latvia and products originating in Latvia shall, on importation into an EFTA State, benefit from the Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

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

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the official languages of a State Party, or in English, in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. A movement certificate EUR.1 shall be issued by the customs authorities of an EFTA State or Latvia if the products concerned can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.

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

DE “NACHTRÄGLICH AUSGESTELLT”

EN “ISSUED RETROSPECTIVELY”

FR “DÉLIVRÉ A POSTERIORI”

IS “ōTGEFID EFTIR Ė”

IT “RILASCIATO A POSTERIORI”

LV “IZDOTS PĒC PREČU EKSPORTA”

NO “UTSTEDT SENERE”.

5. The endorsement referred to in paragraph 4 shall be inserted in the “Remarks” box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

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

DE “DUPLIKAT”

EN “DUPLICATE”

FR “DUPLICATA”

IS “EFTIRRIT”

IT “DUPLICATO”

LV “DUBLIKĀTS”

NO “DUPLIKAT”.

3. The endorsement referred to in paragraph 2 shall be inserted in the “Remarks” box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 20

Issue of movement certificates EUR.1 on the basis of  a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in an EFTA State or Latvia, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within an EFTA State or Latvia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 20 a

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation” method to be used for managing such stocks.

2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as “originating” is the same as that which would have been obtained if there had been physical segregation of the stocks.

3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.

4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

Article 21

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 22, or

(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 22

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter, hereafter referred to as “approved exporter”, who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 23

Validity of proof of origin

1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 24

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 25

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 26

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22 / CN23 or on a sheet of paper annexed to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers’ personal luggage.

Article 27

Supporting documents

The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;

(b) documents proving the originating status of materials used, issued or made out in an EFTA State or Latvia where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in an EFTA State or Latvia, issued or made out in an EFTA State or Latvia, where these documents are used in accordance with domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an EFTA State or Latvia in accordance with this Protocol, or in one of the other countries or the European Community as referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.

Article 28

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).

3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).

4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 29

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 30

Amounts expressed in euro

1. For the application of the provisions of Article 21 (1)(b) and Article 26 (3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 21 (1)(b) or Article 26 (3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January the following year. The State Parties shall be notified of the relevant amounts.

4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent.

A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any of the State Parties. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

 

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 31

Mutual assistance

1. The customs authorities of the EFTA States and of Latvia shall provide each other, through the EFTA Secretariat, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2. In order to ensure the proper application of this Protocol, the EFTA States and Latvia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 32

Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.

4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 33

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 34

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 35

Free zones

1. The EFTA States and Latvia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in an EFTA State or Latvia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

 

TITLE VII

FINAL PROVISIONS

Article 36

Sub-Committee on customs and origin matters

A Sub-Committee on customs and origin matters shall be set up under the Joint-Committee in accordance with Article 27(5) of this Agreement to assist it in carrying out its duties and to ensure a continuous information and consulation process between experts.

It shall be composed of experts from the State Parties responsible for questions related to customs and origin matters.

1 Protocol B, with its Annexes, as amended by Joint Committee Decisions No. 1 of 1996 (20 December 1996), No. 1 of 1999 (6 January 1999), No. 3 of 1999 (23 September 1999), No. 1 of 2000 (22 November 2000)

2 The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland and is a Contracting Party to the Agreement of 2 May 1992 on the European Economic Area.

 

EUROPEAN FREE TRADE ASSOCIATION

LV-D /2001

xx xxxx 2001

Distribution List B (LV)

Draft 01

DECISION OF THE JOINT EFTA-LATVIA COMMITTEE

No. of 2001

(Adopted at the fifth meeting on 29 November 2001)

AMENDMENTS TO PROTOCOL B

THE JOINT COMMITTEE,

Having regard to Protocol B to the Free Trade Agreement between the EFTA States and Latvia signed on 7 December 1995, hereafter referred to as “this Agreement”, concerning the definition of the concept of “originating products” and methods of administrative co-operation, amended by Decisions No. 1 of 1996, Nos. 1 and 3 of 1999 and No. 1 of 2000 of the Joint EFTA-Latvia Committee,

Taking the occasion of the H.S. revision 2002 for a formal consolidation and restructuring of the origin protocols in the pan-European framework,

Noting that the origin experts of all pan-European Parties endorsed the amendments for a technical point of view,

Having regard to Article 31 of the Agreement, empowering the Joint Committee to amend Protocol B to this Agreement,

DECIDES:

1. Protocol B shall be replaced with the wording set out at Annex to this Decision.

2. This Decision shall enter into force on 1 January 2002 provided that Latvia by this date has notified the Depositary that its constitutional requirements for the entry into force of the Decision have been fulfilled. If such notification takes place after 1 January 2002, this Decision shall enter into force on the first day of the month following the notification of the Depositary.

3. The Secretary-General of the European Free Trade Association shall deposit the text of this Decision with to the Depositary.

 

ANNEX I

TO PROTOCOL B

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 has 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 a State Party.

 

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 per cent 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 State Party concerned 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 State Party concerned. 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 that 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 the wool-fibres and fine or coarse animal hair of headings 5101 to 5105, the cotton fibres of headings 5201 to 5203, and the 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, a reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

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 per cent 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 their total weight does not exceed 10 per cent 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 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 per cent 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 per cent 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 per cent 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 the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation 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 the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation 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 per cent 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°C, 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 per cent of these products distils, by volume, including losses, at 300°C 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 0.75 per cent 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, any combination of these operations or like operations, do not confer origin.

See p. 6

 

ANNEX II TO PROTOCOL B

List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

 

The products mentioned in the list may not all be covered by 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 that 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,

Manufacture in which all

 

molluscs and other

the materials of Chapter 3

 

aquatic invertebrates

used are wholly obtained

ex Chapter 4

Dairy produce; birds’

Manufacture in which all

 

eggs; natural honey;

the materials of Chapter 4

 

edible products of animal

used are wholly obtained

 

origin, not elsewhere

 
 

specified or included;

 
 

except for:

 

0403

Buttermilk, curdled milk

Manufacture in which:

 

and cream, yoghurt, kephir

- all the materials

 

and other fermented or

of Chapter 4 used are

 

acidified milk and cream,

wholly obtained,

 

whether or not concentrated

- all the fruit juice

 

or containing added sugar

(except that of pineapple,

 

or other sweetening matter

lime or grapefruit) of

 

or flavoured or containing

heading 2009 used is

 

added fruit, nuts or cocoa

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,

Manufacture in which all

 

not elsewhere specified

the materials of Chapter 5

 

or included; except for:

used are wholly obtained

ex 0502

Prepared pigs’, hogs’ or

Cleaning, disinfecting,

 

boars’ bristles and hair

sorting and straightening

 

of bristles and hair

 

Chapter 6

Live trees and other plants;

Manufacture in which:

 

bulbs, roots and the like;

- all the materials of

 

cut flowers and ornamental

Chapter 6 used are

 

foliage

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

Manufacture in which all

 

certain roots and tubers

the materials of Chapter 7

   

used are wholly obtained

Chapter 8

Edible fruit and nuts;

Manufacture in which:

 

peel of citrus fruits

- all the fruit and nuts used

 

or melons

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, matĪ and

Manufacture in which all

 

spices; except for:

the materials of Chapter 9

   

used are wholly obtained

0901

Coffee, whether or not

Manufacture from materials

 

roasted or decaffeinated;

of any heading

 

coffee husks and skins;

 
 

coffee substitutes containing

 
 

coffee in any proportion

 

0902

Tea, whether or not

Manufacture from materials

 

flavoured

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

Manufacture in which all

 

industry; malt; starches;

the cereals, edible vegetables,

 

inulin; wheat gluten;

roots and tubers of heading

 

except for:

0714 or fruit used are

   

wholly obtained

ex 1106

Flour, meal and powder

Drying and milling of

 

of the dried, shelled

leguminous vegetables

 

leguminous vegetables

of heading 0708

 

of heading 0713

 

Chapter 12

Oil seeds and oleaginous

Manufacture in which all

 

fruits; miscellaneous grains,

the materials of Chapter 12

 

seeds and fruit; industrial

used are wholly obtained

 

or medicinal plants;

 
 

straw and fodder

 

1301

Lac; natural gums, resins,

Manufacture in which the

 

gum-resins and oleoresins

value of all the materials

 

(for example, balsams)

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,

Manufacture from non-modified

 

modified, derived from

mucilages and thickeners

 

vegetable products

 
 

- 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;

Manufacture in which all the

 

vegetable products not

materials of Chapter 14 used

 

elsewhere specified

are wholly obtained

 

or included

 

ex Chapter 15

Animal or vegetable fats

Manufacture from materials

 

and oils and their cleavage

of any heading, except

 

products; prepared edible

that of the product

 

fats; animal or vegetable

 
 

waxes; except for:

 

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

Vegetable oils and their

 

1515

fractions:

 
 

- Soya, ground nut, palm,

Manufacture from materials

 

copra, palm kernel, babassu,

of any heading, except

 

tung and oiticica oil, myrtle

that of the product

 

wax and Japan wax,

 
 

fractions of jojoba oil and

 
 

oils for technical or industrial

 
 

uses other than the

 
 

manufacture of foodstuffs

 
 

for human consumption

 
 

- Solid fractions, except

Manufacture from other materials

 

for that of jojoba oil

of headings 1507 to 1515

 

- Other

Manufacture in which all the

   

vegetable materials used

   

are wholly obtained

1516

Animal or vegetable fats

Manufacture in which:

 

and oils and their fractions,

- all the materials of Chapter 2

 

partly or wholly

used are wholly obtained, and

 

hydrogenated, inter-esterified,

- all the vegetable materials

 

re-esterified or elaidinised,

used are wholly obtained.

 

whether or not refined,

However, materials of headings

 

but not further prepared

1507, 1508, 1511 and

   

1513 may be used

1517

Margarine; edible

Manufacture in which:

 

mixtures or preparations

- all the materials of Chapters 2

 

of animal or vegetable

and 4 used are wholly

 

fats or oils or of fractions

obtained, and

 

of different fats or oils of

- all the vegetable materials

 

this Chapter, other than

used are wholly obtained.

 

edible fats or oils or their

However, materials of headings

 

fractions of heading 1516

1507, 1508, 1511 and

   

1513 may be used

Chapter 16

Preparations of meat,

Manufacture:

 

of fish or of crustaceans,

- from animals of Chapter 1,

 

molluscs or other aquatic

and/or

 

invertebrates

- in which all the materials

   

of Chapter 3 used are wholly

   

obtained

ex Chapter 17

Sugars and sugar

Manufacture from materials

 

confectionery; except for:

of any heading, except that

   

of the product

ex 1701

Cane or beet sugar and

Manufacture in which the

 

chemically pure sucrose,

value of all the materials

 

in solid form, containing

of Chapter 17 used does not

 

added flavouring or

exceed 30 % of the ex-works

 

colouring matter

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

Manufacture from materials

 

maltose and fructose

of any heading, including other

   

materials of heading 1702

 

- Other sugars in solid

Manufacture in which the value

 

form, containing added

of all the materials of Chapter 17

 

flavouring or colouring

used does not exceed 30 %

 

matter

of the ex-works price of the product

 

- Other

Manufacture in which all the

   

materials used are originating

ex 1703

Molasses resulting from

Manufacture in which

 

the extraction or refining

the value of all the materials

 

of sugar, containing added

of Chapter 17 used does not

 

flavouring or colouring

exceed 30 % of the ex-works

 

matter

price of the product

1704

Sugar confectionery

Manufacture:

 

(including white chocolate),

- from materials of any heading,

 

not containing cocoa

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

Manufacture:

 

preparations

- 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

Manufacture in which all the

 

by weight of meat, meat

cereals and derivatives

 

offal, fish, crustaceans

(except durum wheat and its

 

or molluscs

derivatives) used are wholly

   

obtained

 

- Containing more than

Manufacture in which:

 

20 % by weight of meat,

- all the cereals and their

 

meat offal, fish, crustaceans

derivatives (except durum

 

or molluscs

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

Manufacture from materials

 

therefor prepared from

of any heading, except potato

 

starch, in the form of flakes,

starch of heading 1108

 

grains, pearls, siftings

 
 

or similar forms

 

1904

Prepared foods obtained

Manufacture:

 

by the swelling or roasting

- from materials of any heading,

 

of cereals or cereal products

except those of heading 1806,

 

(for example, corn flakes);

- in which all the cereals and

 

cereals (other than maize

flour (except durum wheat and

 

(corn)) in grain form or in

Zea indurata maize, and their

 

the form of flakes or other

derivatives) used are

 

worked grains (except flour,

wholly obtained, and

 

groats and meal), pre-cooked

- in which the value of all the

 

or otherwise prepared, not

materials of Chapter 17 used

 

elsewhere specified or included

does not exceed 30 % of the

   

ex-works price of the product

1905

Bread, pastry, cakes,

Manufacture from materials

 

biscuits and other bakers’

of any heading, except

 

wares, whether or not

those of Chapter 11

 

containing cocoa;

 
 

communion wafers, empty

 
 

cachets of a kind suitable

 
 

for pharmaceutical use,

 
 

sealing wafers, rice paper

 
 

and similar products

 

ex Chapter 20

Preparations of vegetables,

Manufacture in which all the fruit,

 

fruit, nuts or other parts

nuts or vegetables used

 

of plants; except for:

are wholly obtained

ex 2001

Yams, sweet potatoes

Manufacture from materials

 

and similar edible parts

of any heading, except

 

of plants containing 5 %

that of the product

 

or more by weight of starch,

 
 

prepared or preserved by

 
 

vinegar or acetic acid

 

ex 2004

Potatoes in the form of

Manufacture from materials

and ex 2005

flour, meal or flakes,

of any heading, except

 

prepared or preserved

that of the product

 

otherwise than by vinegar

 
 

or acetic acid

 

2006

Vegetables, fruit, nuts,

Manufacture in which the value

 

fruit-peel and other parts

of all the materials of Chapter 17

 

of plants, preserved by

used does not exceed 30 %

 

sugar (drained, glacĪ

of the ex-works price of the product

 

or crystallized)

 

2007

Jams, fruit jellies,

Manufacture:

 

marmalades, fruit or nut

- from materials of any heading,

 

purĪe and fruit or nut

except that of the product, and

 

pastes, obtained by

- in which the value of all the

 

cooking, whether or not

materials of Chapter 17 used does

 

containing added sugar

not exceed 30 % of the

 

or other sweetening matter

ex-works price of the product

ex 2008

- Nuts, not containing

Manufacture in which the value

 

added sugar or spirits

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

Manufacture from materials of any

 

based on cereals; palm

heading, except that of the product

 

hearts; maize (corn)

 
 

- Other except for fruit

Manufacture:

 

and nuts cooked otherwise

- from materials of any heading,

 

than by steaming or boiling

except that of the product, and

 

in water, not containing

- in which the value of all

 

added sugar, frozen

the materials of Chapter 17 used

   

does not exceed 30 % of the

   

ex-works price of the product

2009

Fruit juices (including

Manufacture:

 

grape must) and vegetable

- from materials of any heading,

 

juices, unfermented and

except that of the product, and

 

not containing added spirit,

- in which the value of all the

 

whether or not containing

materials of Chapter 17 used does

 

added sugar or other

not exceed 30 % of the

 

sweetening matter

ex-works price of the product

ex Chapter 21

Miscellaneous edible

Manufacture from materials

 

preparations; except for:

of any heading, except that

   

of the product

2101

Extracts, essences and

Manufacture:

 

concentrates, of coffee,

- from materials of any heading,

 

tea or matĪ and preparations

except that of the product, and

 

with a basis of these

- in which all the chicory

 

products or with a basis

used is wholly obtained

 

of coffee, tea or matĪ;

 
 

roasted chicory and other

 
 

roasted coffee substitutes,

 
 

and extracts, essences

 
 

and concentrates thereof

 

2103

Sauces and preparations

 
 

therefor; mixed condiments

 
 

and mixed seasonings;

 
 

mustard flour and meal

 
 

and prepared mustard:

 
 

- Sauces and preparations

Manufacture from materials

 

therefor; mixed condiments

of any heading, except that

 

and mixed seasonings

of the product. However, mustard

   

flour or meal or prepared

   

mustard may be used

 

- Mustard flour and meal

Manufacture from materials

 

and prepared mustard

of any heading

ex 2104

Soups and broths and

Manufacture from materials

 

preparations therefor

of any heading, except prepared

   

or preserved vegetables of

   

headings 2002 to 2005

2106

Food preparations not

Manufacture:

 

elsewhere specified

- from materials of any heading,

 

or included

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

Manufacture:

 

vinegar; except for:

- 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

Manufacture:

 

waters and aerated waters,

- from materials of any heading,

 

containing added sugar or

except that of the product,

 

other sweetening matter

- in which the value of all the

 

or flavoured, and other

materials of Chapter 17 used

 

non-alcoholic beverages,

does not exceed 30 % of the

 

not including fruit or

ex-works price of the product, and

 

vegetable juices of

- in which all the fruit juice used

 

heading 2009

(except that of pineapple, lime

   

or grapefruit) is originating

2207

Undenatured ethyl alcohol

Manufacture:

 

of an alcoholic strength

- from materials of any heading,

 

by volume of 80 % vol

except heading 2207 or 2208, and

 

or higher; ethyl alcohol a

- in which all the grapes or materials

 

nd other spirits, denatured,

derived from grapes used are

 

of any strength

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

Manufacture:

 

of an alcoholic strength

- from materials of any heading,

 

by volume of less than

except heading 2207

 

80 % vol; spirits, liqueurs

or 2208, and

 

and other spirituous beverages

- 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

Manufacture from materials of

 

the food industries; prepared

any heading, except that

 

animal fodder; except for:

of the product

ex 2301

Whale meal; flours, meals

Manufacture in which all the

 

and pellets of fish or of

materials of Chapters 2 and

 

crustaceans, molluscs or

3 used are wholly obtained

 

other aquatic invertebrates,

 
 

unfit for human consumption

 

ex 2303

Residues from the

Manufacture in which all the

 

manufacture of starch

maize used is wholly obtained

 

from maize (excluding

 
 

concentrated steeping liquors),

 
 

of a protein content,

 
 

calculated on the dry

 
 

product, exceeding

 
 

40 % by weight

 

ex 2306

Oil cake and other solid

Manufacture in which all the

 

residues resulting from

olives used are wholly obtained

 

the extraction of olive oil,

 
 

containing more

 
 

than 3 % of olive oil

 

2309

Preparations of a kind

Manufacture in which:

 

used in animal feeding

- 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

Manufacture in which all the

 

manufactured tobacco

materials of Chapter 24 used

 

substitutes; except for:

are wholly obtained

2402

Cigars, cheroots, cigarillos

Manufacture in which at

 

and cigarettes, of tobacco

least 70 % by weight of the

 

or of tobacco substitutes

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

Manufacture from materials

 

stone; plastering materials,

of any heading, except that

 

lime and cement; except for:

of the product

ex 2504

Natural crystalline graphite,

Enriching of the carbon content,

 

with enriched carbon

purifying and grinding of

 

content, purified and ground

crude crystalline graphite

ex 2515

Marble, merely cut, by

Cutting, by sawing or otherwise,

 

sawing or otherwise, into

of marble (even if already sawn)

 

blocks or slabs of a

of a thickness exceeding 25 cm

 

rectangular (including

 
 

square) shape, of a

 
 

thickness not

 
 

exceeding 25 cm

 

ex 2516

Granite, porphyry, basalt,

Cutting, by sawing or otherwise,

 

sandstone and other

of stone (even if already sawn)

 

monumental or building

of a thickness exceeding 25 cm

 

stone, merely cut, by

 
 

sawing or otherwise,

 
 

into blocks or slabs of a

 
 

rectangular (including

 
 

square) shape, of a

 
 

thickness not

 
 

exceeding 25 cm

 

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

Crushed natural

Manufacture from materials

 

magnesium carbonate

of any heading, except that

 

(magnesite), in

of the product. However,

 

hermetically-sealed

natural magnesium carbonate

 

containers, and

(magnesite) may be used

 

magnesium oxide, whether

 
 

or not pure, other than

 
 

fused magnesia or

 
 

dead-burned (sintered)

 
 

magnesia

 

ex 2520

Plasters specially

Manufacture in which the value

 

prepared for dentistry

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

Calcination or grinding

 

or powdered

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

Manufacture from materials of

 

oils and products of their

any heading, except that

 

distillation; bituminous

of the product

 

substances; mineral

 
 

waxes; except for:

 

ex 2707

Oils in which the weight

Operations of refining and/or

 

of the aromatic constituents

one or more specific

 

exceeds that of the non-

process(es) (1)

 

aromatic constituents,

or

 

being oils similar to mineral

Other operations in which all the

 

oils obtained by distillation

materials used are classified within

 

of high temperature coal tar,

a heading other than that

 

of which more than 65 %

of the product. However, materials

 

by volume distils at a

of the same heading as the

 

temperature of up to 250¼C

product may be used, provided

 

(including mixtures of

that their total value does not

 

petroleum spirit and benzole),

exceed 50 % of the ex-works

 

for use as power or

price of the product

 

heating fuels

 

ex 2709

Crude oils obtained from

Destructive distillation of

 

bituminous minerals

bituminous materials

2710

Petroleum oils and oils

Operations of refining and/or

 

obtained from bituminous

one or more specific

 

materials, other than

process(es) (2)

 

crude; preparations not

or

 

elsewhere specified or

Other operations in which all

 

included, containing by

the materials used are classified

 

weight 70 % or more

within a heading other than

 

of petroleum oils or of oils

that of the product. However,

 

obtained from bituminous

materials of the same heading

 

materials, these oils being

as the product may be used,

 

the basic constituents of

provided that their total value does

 

the preparations; waste oils

not exceed 50 % of the ex-works

   

price of the product

2711

Petroleum gases and

Operations of refining and/or

 

other gaseous hydrocarbons

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

Operations of refining and/or

 

wax, microcrystalline

one or more specific

 

petroleum wax, slack wax,

process(es) (2)

 

ozokerite, lignite wax,

or

 

peat wax, other mineral

Other operations in which all

 

waxes, and similar products

the materials used are classified

 

obtained by synthesis or

within a heading other than

 

by other processes,

that of the product. However,

 

whether or not coloured

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,

Operations of refining and/or

 

petroleum bitumen and

one or more specific

 

other residues of petroleum

process(es) (1)

 

oils or of oils obtained from

or

 

bituminous materials

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,

Operations of refining and/or

 

natural; bituminous or

one or more specific

 

oil shale and tar sands;

process(es) (1)

 

asphaltites and asphaltic

or

 

rocks

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

Operations of refining and/or

 

based on natural

one or more specific

 

asphalt, on natural

process(es) (1)

 

bitumen, on petroleum

or

 

bitumen, on mineral tar

Other operations in which all

 

or on mineral tar pitch

the materials used are classified

 

(for example, bituminous

within a heading other than

 

mastics, cut-backs)

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

Inorganic chemicals;

Manufacture from materials of any

Chapter 28

organic or inorganic

heading, except that of the product.

 

compounds of precious

However, materials of the same

 

metals, of rare-earth

heading as the product may be

 

metals, of radioactive

used, provided that their total

 

elements or of isotopes;

value does not exceed 20 %

 

except for:

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

     
     
     
     

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

     
     
     

ex

Organic chemicals;

Manufacture from materials

Chapter 29

except for:

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

ex 2901

Acyclic hydrocarbons

Operations of refining and/or

 

for use as power or

one or more specific

 

heating fuels

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 2902

Cyclanes and cyclenes

Operations of refining and/or one

 

(other than azulenes),

or more specific process(es) (1)

 

benzene, toluene, xylenes,

or

 

for use as power

Other operations in which all the

 

or heating fuels

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

Manufacture from materials of

 

alcohols of this heading

any heading, including other materials

 

and of ethanol

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

2915

Saturated acyclic

Manufacture from materials

 

monocarboxylic acids

of any heading. However, the

 

and their anhydrides,

value of all the materials

 

halides, peroxides and

of headings 2915 and 2916

 

peroxyacids; their

used shall not exceed 20 % of the

 

halogenated, sulphonated,

ex-works price of the product

 

nitrated or nitrosated

 
 

derivatives

 

ex 2932

- Internal ethers and their

Manufacture from materials of

 

halogenated, sulphonated,

any heading. However, the value

 

nitrated or nitrosated

of all the materials of heading

 

derivatives

2909 used shall not exceed 20 %

   

of the ex-works price of the product

 

- Cyclic acetals and internal

Manufacture from materials

 

hemiacetals and their

of any heading

 

halogenated, sulphonated,

 
 

nitrated or nitrosated

 
 

derivatives

 

2933

Heterocyclic compounds

Manufacture from materials of

 

with nitrogen hetero-

any heading. However, the value

 

atom(s) only

of all the materials of headings

   

2932 and 2933 used shall not

   

exceed 20 % of the ex-works

   

price of the product

2934

Nucleic acids and their

Manufacture from materials of

 

salts, whether or not

any heading. However, the value

 

chemically defined;

of all the materials of headings

 

other heterocyclic

2932, 2933 and 2934 used

 

compounds

shall not exceed 20 % of the

   

ex-works price of the product

ex 2939

Concentrates of poppy

Manufacture in which the value

 

straw containing not less

of all the materials used does

 

than 50 % by weight

not exceed 50 % of the

 

of alkaloids

ex-works price of the product

ex

Pharmaceutical products;

Manufacture from materials of

Chapter 30

except for:

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

Manufacture from materials of

 

two or more constituents

any heading, including other

 

which have been mixed

materials of heading 3002.

 

together for therapeutic

However, materials of the same

 

or prophylactic uses or

description as the product may

 

unmixed products for

be used, provided that their total

 

these uses, put up in

value does not exceed 20 % of the

 

measured doses or in

ex-works price of the product

 

forms or packings for

 
 

retail sale

 
 

- 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

Manufacture from materials of any

 

for therapeutic or

heading, including other materials

 

prophylactic uses

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

Manufacture from materials of

 

than antisera, haemoglobin,

any heading, including other

 

blood globulins and

materials of heading 3002. However,

 

serum globulins

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

Manufacture from materials of any

 

globulins and serum

heading, including other materials

 

globulins

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

Medicaments (excluding

 

and 3004

goods of heading 3002,

 
 

3005 or 3006):

 
 

- Obtained from amikacin

Manufacture from materials of any

 

of heading 2941

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

The origin of the product in its

 

specified in note 4(k)

original classification shall be retained

 

to this Chapter

 

ex

Fertilizers; except for:

Manufacture from materials of any

Chapter 31

 

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

ex 3105

Mineral or chemical

Manufacture:

 

fertilizers containing

- from materials of any heading,

 

two or three of the

except that of the product.

 

fertilizing elements

However, materials of the same

 

nitrogen, phosphorous

heading as the product may be

 

and potassium; other

used, provided that their total

 

fertilizers; goods of this

value does not exceed 20 %

 

chapter, in tablets or

of the ex-works price of the

 

similar forms or in

product, and

 

packages of a gross

- in which the value of all the

 

weight not exceeding

materials used does not exceed 50 %

 

10 kg, except for:

of the ex-works price of the product

 

- sodium nitrate

 
 

- calcium cyanamide

 
 

- potassium sulphate

 
 

- magnesium potassium

 
 

sulphate

 

ex

Tanning or dyeing

Manufacture from materials of

Chapter 32

extracts; tannins and

any heading, except that of the

 

their derivatives; dyes,

product. However, materials of the

 

pigments and other

same heading as the product may

 

colouring matter; paints

be used, provided that their total

 

and varnishes; putty

value does not exceed 20 % of

 

and other mastics;

the ex-works price of the product

 

inks; except for:

 

ex 3201

Tannins and their salts,

Manufacture from tanning

 

ethers, esters and other

extracts of vegetable origin

 

derivatives

 
     
     

3205

Colour lakes;

Manufacture from materials

 

preparations as specified

of any heading, except headings

 

in note 3 to this chapter

3203, 3204 and 3205. However,

 

based on colour lakes (3)

materials of heading 3205 may

   

be used, provided that their total

   

value does not exceed 20 %

   

of the ex-works price of the product

ex

Essential oils and

Manufacture from materials of

Chapter 33

resinoids; perfumery,

any heading, except that of the

 

cosmetic or toilet

product. However, materials

 

preparations;

of the same heading as the

 

except for:

product may be used, provided

   

that their total value does not

   

exceed 20 % of the ex-works

   

price of the product

3301

Essential oils

Manufacture from materials

 

(terpeneless or not),

of any heading, including

 

including concretes and

materials of a different “group” (4)

 

absolutes; resinoids;

in this heading. However,

 

extracted oleoresins;

materials of the same group

 

concentrates of essential

as the product may be used,

 

oils in fats, in fixed oils,

provided that their total value

 

in waxes or the like,

does not exceed 20 % of the

 

obtained by enfleurage

ex-works price of the product

 

or maceration; terpenic

 
 

by-products of the

 
 

deterpenation of essential

 
 

oils; aqueous distillates

 
 

and aqueous solutions

 
 

of essential oils

 

ex

Soap, organic surface-

Manufacture from materials

Chapter 34

active agents, washing

of any heading, except that

 

preparations, lubricating

of the product. However, materials

 

preparations, artificial

of the same heading as the

 

waxes, prepared waxes,

product may be used, provided

 

polishing or scouring

that their total value does not

 

preparations, candles

exceed 20 % of the ex-works price

 

and similar articles,

of the product

 

modelling pastes,

 
 

“dental waxes” and dental

 
 

preparations with a basis

 
 

of plaster; except for:

 

ex 3403

Lubricating preparations

Operations of refining and/or

 

containing less than

one or more specific

 

70 % by weight of

process(es) (1)

 

petroleum oils or oils

or

 

obtained from

Other operations in which all the

 

bituminous minerals

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,

Manufacture from materials of

 

petroleum waxes, waxes

any heading, except that of

 

obtained from bituminous

the product. However, materials

 

minerals, slack wax

of the same heading as the product

 

or scale wax

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

   

- 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

Albuminoidal

Manufacture from materials of any

Chapter 35

substances; modified

heading, except that of the product.

 

starches; glues;

However, materials of the same

 

enzymes; except for:

heading as the product may be

   

used, provided that their total value

   

does not exceed 20 % of the

   

ex-works price of the product

3505

Dextrins and other

Manufacture from materials of

 

modified starches (for

any heading, including other

 

example, pregelatinised

materials of heading 3505

 

or esterified starches);

 
 

glues based on starches,

 
 

or on dextrins or other

 
 

modified starches:

 
 

- Starch ethers and esters

 
 

- Other

Manufacture from materials

   

of any heading, except those

   

of heading 1108

     
     

ex 3507

Prepared enzymes not

Manufacture in which the value

 

elsewhere specified

of all the materials used does

 

or included

not exceed 50 % of the

   

ex-works price of the product

Chapter 36

Explosives; pyrotechnic

Manufacture from materials of

 

products; matches;

any heading, except that of the

 

pyrophoric alloys; certain

product. However, materials of

 

combustible preparations

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

ex

Photographic or

Manufacture from materials

Chapter 37

cinematographic

of any heading, except that of

 

goods; except for:

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

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

Manufacture from materials

 

colour photography,

of any heading, except those

 

in packs

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

 

- 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

3702

Photographic film in

Manufacture from materials

 

rolls, sensitised,

of any heading, except those

 

unexposed, of any

of headings 3701 and 3702

 

material other than paper,

 
 

paperboard or textiles;

 
 

instant print film in rolls,

 
 

sensitised, unexposed

 

3704

Photographic plates,

Manufacture from materials

 

film paper, paperboard

of any heading, except those

 

and textiles, exposed

of headings 3701 to 3704

 

but not developed

 
     

ex

Miscellaneous chemical

Manufacture from materials of

Chapter 38

products; except for:

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

ex 3801

- Colloidal graphite in

Manufacture in which the value

 

suspension in oil and

of all the materials used does not

 

semi-colloidal graphite;

exceed 50 % of the ex-works

 

carbonaceous pastes

price of the product

 

for electrodes

 
 

- Graphite in paste form,

Manufacture in which the value

 

being a mixture of more

of all the materials of heading

 

than 30 % by weight of

3403 used does not exceed 20 %

 

graphite with mineral oils

of the ex-works price of the product

     

ex 3803

Refined tall oil

Refining of crude tall oil

     
     
     
     

ex 3805

Spirits of sulphate

 
 

turpentine, purified

Purification by distillation or

   

refining of raw spirits of

   

sulphate turpentine

     
     

ex 3806

Ester gums

Manufacture from resin acids

     
     
     
     

ex 3807

Wood pitch

Distillation of wood tar

 

(wood tar pitch)

 
     
     
     

3808

Insecticides, rodenticides,

Manufacture in which the value

 

fungicides, herbicides,

of all the materials used does

 

anti-sprouting products

not exceed 50 % of the

 

and plant-growth regulators,

ex-works price of the products

 

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)

 

3809

Finishing agents, dye

Manufacture in which the value

 

carriers to accelerate the

of all the materials used does

 

dyeing or fixing of dyestuffs

not exceed 50 % of the

 

and other products and

ex-works price of the products

 

preparations (for example,

 
 

dressings and mordants),

 
 

of a kind used in the

 
 

textile, paper, leather or

 
 

like industries, not

 
 

elsewhere specified

 
 

or included

 

3810

Pickling preparations

Manufacture in which the value

 

for metal surfaces; fluxes

of all the materials used does

 

and other auxiliary

not exceed 50 % of the

 

preparations for soldering,

ex-works price of the products

 

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

 

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

Manufacture in which the value

 

lubricating oil, containing

of all the materials of heading

 

petroleum oils or oils

3811 used does not exceed 50 %

 

obtained from

of the ex-works price of the product

 

bituminous minerals

 
 

- 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

Manufacture in which the value

 

accelerators; compound

of all the materials used does

 

plasticisers for rubber

not exceed 50 % of the ex-works

 

or plastics, not elsewhere

price of the product

 

specified or included;

 
 

anti-oxidizing preparations

 
 

and other compound

 
 

stabilizers for rubber

 
 

or plastics

 

3813

Preparations and charges

Manufacture in which the value of

 

for fire-extinguishers;

all the materials used does not

 

charged fire-extinguishing

exceed 50 % of the ex-works

 

grenades

price of the product

3814

Organic composite

Manufacture in which the value

 

solvents and thinners,

of all the materials used does not

 

not elsewhere specified

exceed 50 % of the ex-works

 

or included; prepared

price of the product

 

paint or varnish removers

 

3818

Chemical elements

Manufacture in which the value

 

doped for use in

of all the materials used does

 

electronics, in the form

not exceed 50 % of the

 

of discs, wafers or similar

ex-works price of the product

 

forms; chemical

 
 

compounds doped for

 
 

use in electronics

 

3819

Hydraulic brake fluids

Manufacture in which the value

 

and other prepared

of all the materials used does

 

liquids for hydraulic

not exceed 50 % of the

 

transmission, not

ex-works price of the product

 

containing or containing

 
 

less than 70 % by weight

 
 

of petroleum oils or oils

 
 

obtained from

 
 

bituminous minerals

 

3820

Anti-freezing preparations

Manufacture in which the value

 

and prepared

of all the materials used does not

 

de-icing fluids

exceed 50 % of the ex-works

   

price of the product

3822

Diagnostic or laboratory

Manufacture in which the value

 

reagents on a backing,

of all the materials used does

 

prepared diagnostic or

not exceed 50 % of the ex-works

 

laboratory reagents

price of the product

 

whether or not on a

 
 

backing, other than those

 
 

of heading 3002 or 3006;

 
 

certified reference materials

 

3823

Industrial monocarboxylic

 
 

fatty acids; acid oils from

 
 

refining; industrial

 
 

fatty alcohols:

 
 

- Industrial monocarboxylic

Manufacture from materials of

 

fatty acids, acid oils

any heading, except that

 

from refining

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

Manufacture from materials of any

 

this heading:

heading, except that of the product.

 

-- Prepared binders for

However, materials of the same

 

foundry moulds or cores

heading as the product may be

 

based on natural

used, provided that their total value

 

resinous products

does not exceed 20 % of the

 

-- Naphthenic acids,

ex-works price of the product

 

their water-insoluble

 
 

salts and their esters

 
 

-- Sorbitol other than

 
 

that of heading 2905

 
 

-- Petroleum sulphonates,

 
 

excluding petroleum

 
 

sulphonates of alkali

 
 

metals, of ammonium or

 
 

of ethanolamines;

 
 

thiophenated sulphonic

 
 

acids of oils obtained

 
 

from bituminous

 
 

minerals, and their salts

 
 

-- Ion exchangers

 
 

-- Getters for vacuum

 
 

tubes

 
 

-- Alkaline iron oxide for

 
 

the purification of gas

 
 

-- 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

Plastics in primary

 

to 3915

forms, waste, parings

 
 

and scrap, of plastic;

 
 

except for headings

 
 

ex 3907 and 3912 for

 
 

which the rules are

 
 

set out below:

 
 

- Addition

Manufacture in which:

 

homopolymerisation

- the value of all the materials

 

products in which a

used does not exceed 50 % of the

 

single monomer

ex-works price of the product, and

 

contributes more than

- within the above limit, the value

 

99 % by weight to

of all the materials of Chapter 39

 

the total polymer content

used does not exceed 20 % of the

   

ex-works price of the product (5)

 

- 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)

     

ex 3907

- Copolymer, made from

Manufacture from materials of

 

polycarbonate and

any heading, except that of the

 

acrylonitrile-butadiene-

product. However, materials of the

 

styrene copolymer (ABS)

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

Manufacture in which the value

 

chemical derivatives,

of all the materials of the same

 

not elsewhere specified

heading as the product used does

 

or included, in

not exceed 20 % of the ex-works

 

primary forms

price of the product

3916

Semi-manufactures

 

to 3921

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

Manufacture in which the value

 

worked than only

of all the materials of Chapter 39

 

surface-worked or cut into

used does not exceed 50 % of

 

forms other than rectangular

the ex-works price of the product

 

(including square);

 
 

other products, further

 
 

worked than only

 
 

surface-worked

 
 

- Other:

 
 

-- Addition

Manufacture in which:

 

homopolymerisation

- the value of all the materials

 

products in which a

used does not exceed 50 %

 

single monomer

of the ex-works price of the

 

contributes more than

product, and

 

99 % by weight to the

- within the above limit, the value

 

total polymer content

of all the materials of Chapter 39

   

used does not exceed 20 % of

   

the ex-works price of the product (5)

 

-- 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)

     

ex 3916

Profile shapes

Manufacture in which:

and ex 3917

and tubes

- 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

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

 

- Sheets of regenerated

Manufacture in which the value

 

cellulose, polyamides

of all the materials of the same

 

or polyethylene

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)

     
     

3922

Articles of plastics

Manufacture in which the value

to 3926

 

of all the materials

   

used does not exceed

   

50 % of the ex-works

   

price of the product

ex

Rubber and articles

Manufacture from materials of

Chapter 40

thereof; except for:

any heading, except that

   

of the product

ex 4001

Laminated slabs of

Lamination of sheets

 

crepe rubber for shoes

of natural rubber

4005

Compounded rubber,

Manufacture in which the value

 

unvulcanised, in primary

of all the materials used, except

 

forms or in plates,

natural rubber, does not exceed

 

sheets or strip

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,

Retreading of used tyres

 

solid or cushion tyres,

 
 

of rubber

 
 

- 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

Raw hides and skins

Manufacture from materials of

Chapter 41

(other than furskins)

any heading, except that

 

and leather; except for:

of the product

ex 4102

Raw skins of sheep or

Removal of wool fromsheep or

 

lambs, without wool on

lamb skins, with wool on

4104

Tanned or crust hides

Retanning of pre-tanned leather

to 4106

and skins, without wool

or

 

or hair on, whether or

Manufacture from materials of

 

not split, but not

any heading, except that

 

further prepared

of the product

4107,

Leather further prepared

Manufacture from materials of

4112

after tanning or crusting,

any heading, except headings

and 4113

including parchment-

4104 to 4113

 

dressed leather, without

 
 

wool or hair on, whether

 
 

or not split, other than

 
 

leather of heading 4114

 

ex 4114

Patent leather and patent

Manufacture from materials of

 

laminated leather;

headings 4104 to 4106, provided

 

metallised leather

that their total value does not

   

exceed 50 % of the ex-works

   

price of the product

Chapter 42

Articles of leather;

Manufacture from materials of any

 

saddlery and harness;

heading, except that of the product

 

travel goods, handbags

 
 

and similar containers;

 
 

articles of animal gut

 
 

(other than silk worm gut)

 

ex

Furskins and artificial

Manufacture from materials of any

Chapter 43

fur; manufactures thereof;

heading, except that of the product

 

except for:

 

ex 4302

Tanned or dressed

 
 

furskins, assembled:

 
 

- Plates, crosses and

Bleaching or dyeing, in addition

 

similar forms

to cutting and assembly of

   

non-assembled tanned or dressed furskins

 

- Other

Manufacture from non-assembled,

   

tanned or dressed furskins

4303

Articles of apparel,

Manufacture from non-assembled

 

clothing accessories and

tanned or dressed furskins

 

other articles of furskin

of heading 4302

ex

Wood and articles of

Manufacture from materials of

Chapter 44

wood; wood charcoal;

any heading, except that of the product

 

except for:

 

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

Planing, sanding or end-jointing

 

lengthwise, sliced or peeled,

 
 

of a thickness exceeding

 
 

6 mm, planed, sanded

 
 

or end-jointed

 

ex 4408

Sheets for veneering

Splicing, planing, sanding

 

(including those obtained

or end-jointing

 

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

 

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

Beadings and mouldings,

Beading or moulding

ex 4413

including moulded

 
 

skirting and other

 
 

moulded boards

 

ex 4415

Packing cases, boxes,

Manufacture from boards

 

crates, drums and

not cut to size

 

similar packings, of wood

 

ex 4416

Casks, barrels, vats,

Manufacture from riven staves,

 

tubs and other coopers’

not further worked than sawn

 

products and parts

on the two principal surfaces

 

thereof, of wood

 

ex 4418

- Builders’ joinery and

Manufacture from materials

 

carpentry of wood

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

Manufacture from wood of any

 

pegs or pins for footwear

heading, except drawn wood

   

of heading 4409

ex

Cork and articles of cork;

Manufacture from materials of any

Chapter 45

except for:

heading, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of

Manufacture from materials of any

 

esparto or of other

heading, except that of the product

 

plaiting materials;

 
 

basketware and wickerwork

 

Chapter 47

Pulp of wood or of other

Manufacture from materials of any

 

fibrous cellulosic material;

heading, except that of the product

 

recovered (waste and scrap)

 
 

paper or paperboard

 

ex

Paper and paperboard;

Manufacture from materials of any

Chapter 48

articles of paper pulp, of

heading, except that of the product

 

paper or of paperboard;

 
 

except for:

 

ex 4811

Paper and paperboard,

Manufacture from paper-making

 

ruled, lined or squared only

materials of Chapter 47

4816

Carbon paper, self-copy

Manufacture from paper-making

 

paper and other copying

materials of Chapter 47

 

or transfer papers (other

 
 

than those of heading

 
 

4809), duplicator stencils

 
 

and offset plates, of paper,

 
 

whether or not put up in boxes

 

4817

Envelopes, letter cards,

Manufacture:

 

plain postcards and

 
 

correspondence cards, of

- from materials of any heading,

 

paper or paperboard;

except that of the product, and

 

boxes, pouches, wallets

 
 

and writing compendiums,

- in which the value of all the

 

of paper or paperboard,

materials used does not exceed 50 %

 

containing an assortment

of the ex-works price of the product

 

of paper stationery

 

ex 4818

Toilet paper

Manufacture from paper-making

   

materials of Chapter 47

ex 4819

Cartons, boxes, cases,

Manufacture:

 

bags and other packing

 
 

containers, of paper,

- from materials of any heading,

 

paperboard, cellulose

except that of the product, and

 

wadding or webs of

- in which the value of all the materials

 

cellulose fibres

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,

Manufacture from paper-making

 

cellulose wadding and

materials of Chapter 47

 

webs of cellulose fibres,

 
 

cut to size or shape

 

ex

Printed books, newspapers,

Manufacture from materials of any

Chapter 49

pictures and other

heading, except that of the product

 

products of the printing

 
 

industry; manuscripts,

 
 

typescripts and plans;

 
 

except for:

 

4909

Printed or illustrated

Manufacture from materials of any

 

postcards; printed cards

heading, except those of headings

 

bearing personal greetings,

4909 and 4911

 

messages or announcements,

 
 

whether or not illustrated,

 
 

with or without envelopes

 
 

or trimmings

 

4910

Calendars of any kind, printed,

 
 

including calendar blocks:

 
 

- Calendars of the

Manufacture:

 

“perpetual” type or with

- from materials of any heading,

 

replaceable blocks

except that of the product, and

 

mounted on bases other

- in which the value of all the materials

 

than paper or paperboard

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

Silk; except for:

Manufacture from materials of any

Chapter 50

 

heading, except that of the product

ex 5003

Silk waste (including

Carding or combing of silk waste

 

cocoons unsuitable for

 
 

reeling, yarn waste and

 
 

garnetted stock), carded

 
 

or combed

 

5004 to

Silk yarn and yarn spun

Manufacture from (7):

ex 5006

from silk waste

- 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

Wool, fine or coarse animal

Manufacture from materials of any

Chapter 51

hair; horsehair yarn and

heading, except that of the product

 

woven fabric; except for:

 

5106 to

Yarn of wool, of fine or

Manufacture from (7):

5110

coarse animal hair or of

- raw silk or silk waste, carded or combed

 

horsehair

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

Woven fabrics of wool, of

 

5113

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

Cotton; except for:

Manufacture from materials of any

Chapter 52

 

heading, except that of the product

5204 to

Yarn and thread of cotton

Manufacture from (7):

5207

 

- 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

Woven fabrics of cotton:

 

5212

- 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

Other vegetable textile

Manufacture from materials of any

Chapter 53

fibres; paper yarn and

heading, except that of the product

 

woven fabrics of paper

 
 

yarn; except for:

 

5306 to

Yarn of other vegetable

Manufacture from (7):

5308

textile fibres; paper yarn

- 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

Woven fabrics of other

 

5311

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

Yarn, monofilament and

Manufacture from (7):

5406

thread of man-made

- raw silk or silk waste, carded or combed

 

filaments

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

Woven fabrics of

 

5408

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

Man-made staple fibres

Manufacture from chemical materials

5507

 

or textile pulp

5508 to

Yarn and sewing thread

Manufacture from (7):

5511

of man-made staple fibres

- 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

Woven fabrics of

 

5516

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

Wadding, felt and

Manufacture from (7):

Chapter 56

non-wovens; special yarns;

- coir yarn,

 

twine, cordage, ropes and

- natural fibres,

 

cables and articles

- chemical materials or textile pulp, or

 

thereof; except for:

- 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

Manufacture from rubber thread or

 

cord, textile covered

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

Manufacture from (7):

 

or not gimped, being

- natural fibres,

 

textile yarn, or strip or the

- man-made staple fibres, not carded or

 

like of heading 5404 or

combed or otherwise processed for spinning,

 

5405, combined with

- chemical materials or textile pulp, or

 

metal in the form of thread,

- paper-making materials

 

strip or powder or covered

 
 

with metal

 

5606

Gimped yarn, and strip

Manufacture from (7):

 

and the like of heading

- natural fibres,

 

5404 or 5405, gimped

- man-made staple fibres, not carded or

 

(other than those of

combed or otherwise processed for spinning,

 

heading 5605 and

- chemical materials or textile pulp, or

 

gimped horsehair yarn);

- paper-making materials

 

chenille yarn (including

 
 

flock chenille yarn); loop

 
 

wale-yarn

 

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

Special woven fabrics;

 

Chapter 58

tufted textile fabrics; lace;

 
 

tapestries; trimmings;

 
 

embroidery; except for:

 
 

- Combined with rubber

Manufacture from single yarn (7)

 

thread

 
 

- 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

Manufacture from materials of any

 

the types Gobelins,

heading, except that of the product

 

Flanders, Aubusson,

 
 

Beauvais and the like, and

 
 

needle-worked tapestries

 
 

(for example, petit point,

 
 

cross stitch), whether or

 
 

not made up

 

5810

Embroidery in the piece,

Manufacture:

 

in strips or in motifs

- 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

Manufacture from yarn

 

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

 

5902

Tyre cord fabric of high

 
 

tenacity yarn of nylon or

 
 

other polyamides, polyesters

 
 

or viscose rayon:

 
 

- Containing not more

Manufacture from yarn

 

than 90 % by weight of

 
 

textile materials

 
 

- Other

Manufacture from chemical materials

   

or textile pulp

5903

Textile fabrics impregnated,

Manufacture from yarn

 

coated, covered or

or

 

laminated with plastics,

Printing accompanied by at least two

 

other than those of

preparatory or finishing operations (such

 

heading 5902

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

Manufacture from yarn (7)

 

note cut to shape; floor

 
 

coverings consisting of a

 
 

coating or covering applied

 
 

on a textile backing,

 
 

whether or not cut to shape

 

5905

Textile wall coverings:

 
 

- Impregnated, coated,

Manufacture from yarn

 

covered or laminated

 
 

with rubber, plastics or

 
 

other materials

 
 

- 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

Manufacture from (7):

 

fabrics

- 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

Manufacture from chemical materials

 

synthetic filament yarn,

 
 

containing more than 90 %

 
 

by weight of textile materials

 
 

- Other

Manufacture from yarn

5907

Textile fabrics otherwise

Manufacture from yarn

 

impregnated, coated or

or

 

covered; painted canvas

Printing accompanied by at least two

 

being theatrical scenery,

preparatory or finishing operations (such

 

studio back-cloths or

as scouring, bleaching, mercerising, heat

 

the like

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

Manufacture from tubular knitted

 

mantles, impregnated

gas-mantle fabric

 

- Other

Manufacture from materials of any

   

heading, except that of the product

5909 to

Textile articles of a kind

 

5911

suitable for industrial use:

 
 

- Polishing discs or rings

Manufacture from yarn or waste

 

other than of felt of

fabrics or rags of heading 6310

 

heading 5911

 
 

- Woven fabrics, of a kind

Manufacture from (7):

 

commonly used in

- coir yarn,

 

papermaking or other

- the following materials:

 

technical uses, felted or

-- yarn of polytetrafluoroethylene (8),

 

not, whether or not

-- yarn, multiple, of polyamide,

 

impregnated or coated,

coated impregnated or covered

 

tubular or endless with

with a phenolic resin,

 

single or multiple warp

-- yarn of synthetic textile fibres of

 

and/or weft, or flat

aromatic polyamides, obtained by

 

woven with multiple

polycondensation of m-phenylenediamine

 

warp and/or weft of

and isophthalic acid,

 

heading 5911

-- monofil of polytetrafluoroethylene (8),

   

-- yarn of synthetic textile fibres of

   

poly(p-phenylene 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

Manufacture from (7):

 

fabrics

- 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

Manufacture from yarn (7) (9)

 

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

 
 

- 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

Articles of apparel and

Manufacture from yarn (7) ( 9)

Chapter 62

clothing accessories, not

 
 

knitted or crocheted;

 
 

except for:

 

ex 6202,

Women’s, girls’ and

Manufacture from yarn (9)

ex 6204,

babies’ clothing and

or

ex 6206,

clothing accessories for

Manufacture from unembroidered fabric,

ex 6209

babies, embroidered

provided that the value of the unembroidered

and ex 6211

 

fabric used does not exceed 40 % of the

   

ex-works price of the product (9)

ex 6210

Fire-resistant equipment

Manufacture from yarn (9)

and

of fabric covered with foil

or

ex 6216

of aluminised polyester

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

Handkerchiefs, shawls,

 

6214

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

Manufacture from yarn (9)

 

of fabric covered with foil

or

 

of aluminised polyester

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

Manufacture:

 

and cuffs, cut out

- 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

Other made-up textile

Manufacture from materials of any

Chapter 63

articles; sets; worn

heading, except that of the product

 

clothing and worn textile

 
 

articles; rags; except for:

 

6301 to

Blankets, travelling rugs,

 

6304

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) (10)

6305

Sacks and bags, of a

Manufacture from (7):

 

kind used for the

- natural fibres,

 

packing of goods

- 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,

Manufacture in which the value of all

 

including dress patterns

the materials used does not exceed

   

40 % of the ex-works price of the product

6308

Sets consisting of woven

Each item in the set must satisfy the rule

 

fabric and yarn, whether

which would apply to it if it were not

 

or not with accessories,

included in the set. However, non-originating

 

for making up into rugs,

articles may be incorporated, provided

 

tapestries, embroidered

that their total value does not exceed

 

table cloths or serviettes,

15 % of the ex-works price of the set

 

or similar textile articles,

 
 

put up in packings for

 
 

retail sale

 

ex

Footwear, gaiters and the

Manufacture from materials of any

Chapter 64

like; parts of such articles;

heading, except from assemblies of

 

except for:

uppers affixed to inner soles or to

   

other sole components of heading 6406

6406

Parts of footwear

Manufacture from materials of any

 

(including uppers whether

heading, except that of the product

 

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

 

ex

Headgear and parts

Manufacture from materials of any

Chapter 65

thereof; except for:

heading, except that of the product

6503

Felt hats and other felt

Manufacture from yarn or textile fibres (9)

 

headgear, made from the

 
 

hat bodies, hoods or

 
 

plateaux of heading 6501,

 
 

whether or not lined or

 
 

trimmed

 

6505

Hats and other headgear,

Manufacture from yarn or textile fibres (9)

 

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

 

ex

Umbrellas, sun umbrellas,

Manufacture from materials of any

Chapter 66

walking-sticks, seat-sticks,

heading, except that of the product

 

whips, riding-crops, and

 
 

parts thereof; except for:

 

6601

Umbrellas and sun

Manufacture in which the value of all

 

umbrellas (including

the materials used does not exceed

 

walking-stick umbrellas,

50 % of the ex-works price of the product

 

garden umbrellas and

 
 

similar umbrellas)

 

Chapter 67

Prepared feathers and

Manufacture from materials of any

 

down and articles made

heading, except that of the product

 

of feathers or of down;

 
 

artificial flowers; articles

 
 

of human hair

 

ex

Articles of stone, plaster,

Manufacture from materials of any

Chapter 68

cement, asbestos, mica

heading, except that of the product

 

or similar materials;

 
 

except for:

 

ex 6803

Articles of slate or of

Manufacture from worked slate

 

agglomerated slate

 

ex 6812

Articles of asbestos;

Manufacture from materials of any heading

 

articles of mixtures with a

 
 

basis of asbestos or of

 
 

mixtures with a basis of

 
 

asbestos and magnesium

 
 

carbonate

 

ex 6814

Articles of mica, including

Manufacture from worked mica

 

agglomerated or

(including agglomerated or reconstituted

 

reconstituted mica, on a

mica)

 

support of paper, paper-

 
 

board or other materials

 

Chapter 69

Ceramic products

Manufacture from materials of any

   

heading, except that of the product

ex

Glass and glassware;

Manufacture from materials of any

Chapter 70

except for:

heading, except that of the product

ex 7003,

Glass with a

Manufacture from materials of

ex 7004

non-reflecting layer

heading 7001

and ex 7005

   

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,

Manufacture from non-coated

 

coated with a dielectric

glass-plate substrate of heading 7006

 

thin film, and of a

 
 

semiconductor grade in

 
 

accordance with SEMII-

 
 

standards (11)

 
 

- Other

Manufacture from materials of heading 7001

7007

Safety glass, consisting

Manufacture from materials of

 

of toughened (tempered)

heading 7001

 

or laminated glass

 

7008

Multiple-walled

Manufacture from materials of

 

insulating units of glass

heading 7001

7009

Glass mirrors, whether or

Manufacture from materials of

 

not framed, including

heading 7001

 

rear-view mirrors

 

7010

Carboys, bottles, flasks,

Manufacture from materials of any

 

jars, pots, phials,

heading, except that of the product

 

ampoules and other

or

 

containers, of glass, of a

Cutting of glassware, provided that the

 

kind used for the

total value of the uncut glassware

 

conveyance or packing

used does not exceed 50 % of the

 

of goods; preserving jars

ex-works price of the product

 

of glass; stoppers, lids

 
 

and other closures, of glass

 

7013

Glassware of a kind

Manufacture from materials of any

 

used for table, kitchen,

heading, except that of the product

 

toilet, office, indoor

or

 

decoration or similar

Cutting of glassware, provided that the

 

purposes (other than that

total value of the uncut glassware used

 

of heading 7010 or 7018)

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)

Manufacture from:

 

of glass fibres

- uncoloured slivers, rovings, yarn or

   

chopped strands, or

   

- glass wool

ex

Natural or cultured pearls,

Manufacture from materials of any

Chapter 71

precious or semi-precious

heading, except that of the product

 

stones, precious metals,

 
 

metals clad with precious

 
 

metal, and articles thereof;

 
 

imitation jewellery; coin;

 
 

except for:

 

ex 7101

Natural or cultured pearls,

Manufacture in which the value of all

 

graded and temporarily

the materials used does not exceed 50 %

 

strung for convenience of

of the ex-works price of the product

 

transport

 

ex 7102,

Worked precious or

Manufacture from unworked

ex 7103

semi-precious stones

precious or semi-precious stones

and

(natural, synthetic or

 

ex 7104

reconstructed)

 

7106,

Precious metals:

 

7108 and

- Unwrought

Manufacture from materials of any

7110

 

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

Manufacture from unwrought

 

in powder form

precious metals

ex 7107,

Metals clad with

Manufacture from metals clad with

ex 7109

precious metals,

precious metals, unwrought

and ex 7111

semi-manufactured

 

7116

Articles of natural or

Manufacture in which the value of all

 

cultured pearls, precious

the materials used does not exceed

 

or semi-precious stones

50 % of the ex-works price of the product

 

(natural, synthetic or

 
 

reconstructed)

 

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

Iron and steel; except for:

Manufacture from materials of any

Chapter 72

 

heading, except that of the product

7207

Semi-finished products of

Manufacture from materials of heading

 

iron or non-alloy steel

7201, 7202, 7203, 7204 or 7205

7208 to

Flat-rolled products, bars

Manufacture from ingots or other

7216

and rods, angles, shapes

primary forms of heading 7206

 

and sections of iron or

 
 

non-alloy steel

 

7217

Wire of iron or non-alloy

Manufacture from semi-finished

 

steel

materials of heading 7207

ex 7218,

Semi-finished products,

Manufacture from ingots or other

7219 to

flat-rolled products, bars

primary forms of heading 7218

7222

and rods, angles, shapes

 
 

and sections of stainless steel

 

7223

Wire of stainless steel

Manufacture from semi-finished

   

materials of heading 7218

ex 7224,

Semi-finished products,

Manufacture from ingots or other primary

7225 to

flat-rolled products,

forms of heading 7206, 7218 or 7224

7228

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

 

7229

Wire of other alloy steel

Manufacture from semi-finished

   

materials of heading 7224

ex

Articles of iron or steel;

Manufacture from materials of any

Chapter 73

except for:

heading, except that of the product

ex 7301

Sheet piling

Manufacture from materials of heading 7206

7302

Railway or tramway track

Manufacture from materials of

 

construction material of

heading 7206

 

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

 
 

pates (base plates), rail

 
 

clips, bedplates, ties and

 
 

other material specialised

 
 

for jointing or fixing rails

 

7304,

Tubes, pipes and hollow

Manufacture from materials of

7305 and

profiles, of iron (other

heading 7206, 7207, 7218 or 7224

7306

than cast iron) or steel

 

ex 7307

Tube or pipe fittings of

Turning, drilling, reaming, threading,

 

stainless steel (ISO

deburring and sandblasting of forged

 

No X5CrNiMo 1712),

blanks, provided that the total value of the

 

consisting of several parts

forged blanks used does not exceed 35 %

   

of the ex-works price of the product

7308

Structures (excluding

Manufacture from materials of any

 

prefabricated buildings of

heading, except that of the product.

 

heading 9406) and parts

However, welded angles, shapes and

 

of structures (for example,

sections of heading 7301 may not be used

 

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

 

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

Copper and articles

Manufacture:

Chapter 74

thereof; except for:

- 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

Manufacture from materials of any

 

copper (precipitated copper)

heading, except that of the product

7402

Unrefined copper; copper

Manufacture from materials of any

 

anodes for electrolytic

heading, except that of the product

 

refining

 

7403

Refined copper and copper

 
 

alloys, unwrought:

 
 

- Refined copper

Manufacture from materials of any

   

heading, except that of the product

 

- Copper alloys and

Manufacture from refined copper,

 

refined copper containing

unwrought, or waste and scrap of copper

 

other elements

 

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

Nickel and articles

Manufacture:

Chapter 75

thereof; except for:

- 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

Nickel mattes, nickel

Manufacture from materials of any

7503

oxide sinters and other

heading, except that of the product

 

intermediate products of

 
 

nickel metallurgy;

 
 

unwrought nickel; nickel

 
 

waste and scrap

 

ex

Aluminium and articles

Manufacture:

Chapter 76

thereof; except for:

- 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

Manufacture:

 

than gauze, cloth, grill,

- from materials of any heading, except

 

netting, fencing,

that of the product. However, gauze, cloth,

 

reinforcing fabric and

grill, netting, fencing, reinforcing fabric and

 

similar materials

similar materials (including endless bands)

 

(including endless bands)

of aluminium wire, or expanded metal of

 

of aluminium wire, and

aluminium may be used; and

 

expanded metal of

- in which the value of all the materials

 

aluminium

used does not exceed 50 % of the

   

ex-works price of the product

Chapter 77

Reserved for possible f

 
 

uture use in the HS

 

ex

Lead and articles

Manufacture:

Chapter 78

thereof; except for:

- 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

Zinc and articles

Manufacture:

Chapter 79

thereof; except for:

- 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

Tin and articles thereof;

Manufacture:

Chapter 80

except for:

- 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

Tin waste and scrap;

Manufacture from materials of any

8007

other articles of tin

heading, except that of the product

Chapter 81

Other base metals;

 
 

cermets; articles thereof:

 
 

- Other base metals,

Manufacture in which the value of all

 

wrought; articles thereof

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

Tools, implements, cutlery,

Manufacture from materials of any

Chapter 82

spoons and forks, of base

heading, except that of the product

 

metal; parts thereof of

 
 

base metal; except for:

 

8206

Tools of two or more of

Manufacture from materials of any

 

the headings 8202 to

heading, except those of headings

 

8205, put up in sets for

8202 to 8205. However, tools of headings

 

retail sale

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

Manufacture:

 

hand tools, whether or

- from materials of any heading,

 

not power-operated, or for

except that of the product, and

 

machine-tools (for example,

- in which the value of all the materials

 

for pressing, stamping,

used does not exceed 40 % of the

 

punching, tapping,

ex-works price of the product

 

threading, drilling, boring,

 
 

broaching, milling, turning,

 
 

or screwdriving), including

 
 

dies for drawing or

 
 

extruding metal, and rock

 
 

drilling or earth boring tools

 

8208

Knives and cutting blades,

Manufacture:

 

for machines or for

- from materials of any heading,

 

mechanical appliances

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

Manufacture from materials of any

 

blades, serrated or not

heading, except that of the product.

 

(including pruning knives),

However, knife blades and handles of

 

other than knives of

base metal may be used

 

heading 8208

 

8214

Other articles of cutlery

Manufacture from materials of any

 

(for example, hair clippers,

heading, except that of the product.

 

butchers’ or kitchen

However, handles of base metal

 

cleavers, choppers and

may be used

 

mincing knives, paper

 
 

knives); manicure or

 
 

pedicure sets and

 
 

instruments (including

 
 

nail files)

 

8215

Spoons, forks, ladles,

Manufacture from materials of any

 

skimmers, cake-servers,

heading, except that of the product.

 

fish-knives, butter-knives,

However, handles of base metal

 

sugar tongs and similar

may be used

 

kitchen or tableware

 

ex

Miscellaneous articles of

Manufacture from materials of any

Chapter 83

base metal; except for:

heading, except that of the product

ex 8302

Other mountings, fittings

Manufacture from materials of any

 

and similar articles

heading, except that of the product.

 

suitable for buildings,

However, other materials of heading

 

and automatic door

8302 may be used, provided that

 

closers

their total value does not exceed 20 %

   

of the ex-works price of the product

ex 8306

Statuettes and other

Manufacture from materials of any

 

ornaments, of base metal

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

Nuclear reactors, boilers,

Manufacture:

Chapter 84

machinery and mechanical

- from materials of any heading,

 

appliances; parts thereof;

except that of the product, and

 

except for:

- in which the value of all the

   

materials used does not exceed 40 %

   

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)

     
     

8402

Steam or other vapour

Manufacture:

 

generating boilers (other

- from materials of any heading,

 

than central heating hot

except that of the product, and

 

water boilers capable

- in which the value of all the

 

also of producing low

materials used does not exceed 40 %

 

pressure steam);

of the ex-works price of the product

 

super-heated water boilers

 

8403 and

Central heating boilers

Manufacture from materials of any

ex 8404

other than those of

heading, except those of

 

heading 8402 and

headings 8403 and 8404

 

heating boilers

 

8406

Steam turbines and other

Manufacture in which the value of

 

vapour turbines

all the materials used does not

   

exceed 40 % of the ex-works price

   

of the product

8407

Spark-ignition

Manufacture in which the value of

 

reciprocating or rotary

all the materials used does not

 

internal combustion

exceed 40 % of the ex-works price

 

piston engines

of the product

8408

Compression-ignition

Manufacture in which the value of

 

internal combustion

all the materials used does not

 

piston engines (diesel or

exceed 40 % of the ex-works price

 

semi-diesel engines)

of the product

8409

Parts suitable for use

Manufacture in which the value of

 

solely or principally with

all the materials used does not

 

the engines of heading

exceed 40 % of the ex-works price

 

8407 or 8408

of the product

8411

Turbo-jets, turbo-propellers

Manufacture:

 

and other gas turbines

- 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

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

Manufacture:

 

displacement pumps

- 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 8414

Industrial fans, blowers

Manufacture:

 

and the like

- 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

8415

Air conditioning machines,

Manufacture in which the value of

 

comprising a motor-driven

all the materials used does not

 

fan and elements for

exceed 40 % of the ex-works price

 

changing the temperature

of the product

 

and humidity, including

 
 

those machines in which

 
 

the humidity cannot be

 
 

separately regulated

 

8418

Refrigerators, freezers and

Manufacture:

 

other refrigerating or

- from materials of any heading,

 

freezing equipment,

except that of the product,

 

electric or other; heat

- in which the value of all the

 

pumps other than air

materials used does not exceed 40 %

 

conditioning machines

of the ex-works price of the product, and

 

of heading 8415

- in which the value of all the

   

non-originating materials used does not

   

exceed the value of all the originating

   

materials used

ex 8419

Machines for wood,

Manufacture in which:

 

paper pulp, paper and

- the value of all the materials used

 

paperboard industries

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

8420

Calendering or other

Manufacture in which:

 

rolling machines, other

- the value of all the materials used

 

than for metals or glass,

does not exceed 40 % of the

 

and cylinders therefor

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

8423

Weighing machinery

Manufacture:

 

(excluding balances of a

- from materials of any heading,

 

sensitivity of 5 cg or

except that of the product, and

 

better), including weight

- in which the value of all the

 

operated counting or

materials used does not exceed

 

checking machines;

40 % of the ex-works price of the

 

weighing machine

product

 

weights of all kinds

 

8425 to

Lifting, handling, loading

Manufacture in which:

8428

or unloading machinery

- 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

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

8430

Other moving, grading,

Manufacture in which:

 

levelling, scraping,

- the value of all the materials

 

excavating, tamping,

used does not exceed 40 % of the

 

compacting, extracting

ex-works price of the product, and

 

or boring machinery, for

- within the above limit, the value

 

earth, minerals or ores;

of all the materials of heading 8431

 

pile-drivers and pile-

used does not exceed 10 % of the

 

extractors; snow-ploughs

ex-works price of the product

 

and snow-blowers

 

ex 8431

Parts suitable for use

Manufacture in which the value of all

 

solely or principally with

the materials used does not exceed

 

road rollers

40 % of the ex-works price of the product

8439

Machinery for making

Manufacture in which:

 

pulp of fibrous cellulosic

- the value of all the materials

 

material or for making or

used does not exceed 40 % of the

 

finishing paper or

ex-works price of the product, and

 

paperboard

- 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

8441

Other machinery for

Manufacture in which:

 

making up paper pulp,

- the value of all the materials

 

paper or paperboard,

used does not exceed 40 % of the

 

including cutting

ex-works price of the product, and

 

machines of all kinds

- 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

8444 to

Machines of these

Manufacture in which the value of

8447

headings for use in the

all the materials used does not

 

textile industry

exceed 40 % of the ex-works price

   

of the product

ex 8448

Auxiliary machinery for

Manufacture in which the value of

 

use with machines of

all the materials used does not

 

headings 8444 and 8445

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

Manufacture in which:

 

stitch only) with heads

- the value of all the materials

 

of a weight not exceeding

used does not exceed 40 % of the

 

16 kg without motor or

ex-works price of the product,

 

17 kg with motor

- 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

Machine-tools and

Manufacture in which the value

8466

machines and their parts

of all the materials used does not

 

and accessories of

exceed 40 % of the ex-works price

 

headings 8456 to 8466

of the product

8469 to

Office machines (for

Manufacture in which the value

8472

example, typewriters,

of all the materials used does not

 

calculating machines,

exceed 40 % of the ex-works price

 

automatic data

of the product

 

processing machines,

 
 

duplicating machines,

 
 

stapling machines)

 

8480

Moulding boxes for metal

Manufacture in which the value

 

foundry; mould bases;

of all the materials used does not

 

moulding patterns; moulds

exceed 50 % of the ex-works price

 

for metal (other than

of the product

 

ingot moulds), metal

 
 

carbides, glass, mineral

 
 

materials, rubber or plastics

 

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

8484

Gaskets and similar joints

Manufacture in which the value of

 

of metal sheeting

all the materials used does not

 

combined with other

exceed 40 % of the ex-works price

 

material or of two or

of the product

 

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

 

8485

Machinery parts, not

Manufacture in which the value of

 

containing electrical

all the materials used does not

 

connectors, insulators,

exceed 40 % of the ex-works price

 

coils, contacts or other

of the product

 

electrical features, not

 
 

specified or included

 
 

elsewhere in this Chapter

 

ex

Electrical machinery and

Manufacture:

Chapter 85

equipment and parts

- from materials of any heading,

 

thereof; sound recorders

except that of the product, and

 

and reproducers, television

- in which the value of all the

 

image and sound

materials used does not exceed

 

recorders and reproducers,

40 % of the ex-works price of

 

and parts and accessories

the product

 

of such articles; except for:

 

8501

Electric motors and

Manufacture in which:

 

generators (excluding

- the value of all the materials

 

generating sets)

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

8502

Electric generating sets

Manufacture in which:

 

and rotary converters

- 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

ex 8504

Power supply units for

Manufacture in which the value

 

automatic data-

of all the materials used does not

 

processing machines

exceed 40 % of the ex-works price

   

of the product

ex 8518

Microphones and stands

Manufacture in which:

 

therefor; loudspeakers,

- the value of all the materials

 

whether or not mounted

used does not exceed 40 % of the

 

in their enclosures;

ex-works price of the product, and

 

audio-frequency electric

- the value of all the non-originating

 

amplifiers; electric sound

materials used does not exceed the

 

amplifier sets

value of all the originating materials used

8519

Turntables (record-decks),

Manufacture in which:

 

record-players, cassette-

- the value of all the materials

 

players and other sound

used does not exceed 40 % of the

 

reproducing apparatus,

ex-works price of the product, and

 

not incorporating a sound

- the value of all the non-originating

 

recording device

materials used does not exceed

   

the value of all the originating

   

materials used

8520

Magnetic tape recorders

Manufacture in which:

 

and other sound recording

- the value of all the materials

 

apparatus, whether or

used does not exceed 40 % of the

 

not incorporating a sound

ex-works price of the product, and

 

reproducing device

- the value of all the non-originating

   

materials used does not exceed

   

the value of all the originating

   

materials used

8521

Video recording or

Manufacture in which:

 

reproducing apparatus,

- the value of all the materials

 

whether or not

used does not exceed 40 % of the

 

incorporating a video

ex-works price of the product, and

 

tuner

- the value of all the non-originating

   

materials used does not exceed

   

the value of all the originating

   

materials used

8522

Parts and accessories

Manufacture in which the value

 

suitable for use solely or

of all the materials used does not

 

principally with the

exceed 40 % of the ex-works price

 

apparatus of headings

of the product

 

8519 to 8521

 

8523

Prepared unrecorded

Manufacture in which the value

 

media for sound

of all the materials used does not

 

recording or similar

exceed 40 % of the ex-works price

 

recording of other

of the product

 

phenomena, other than

 
 

products of Chapter 37

 

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

Manufacture in which the value of all the

 

for the production of

materials used does not exceed 40 %

 

records

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

- 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

_____________

   
     
     

List of footnotes

   
     

(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.

JOINT DECLARATION CONCERNING THE REVIEW OF THE CHANGES TO THE ORIGIN RULES AS A RESULT OF THE AMENDMENTS TO THE HARMONIZED SYSTEM

Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Decision No. LV-D1/2001. alter the substance of any rule existing prior to Decision No. LV-D 1/2001, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Decision No. LV-D1/2001.

In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.

If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.

 

ANNEX III to Protocol B

SPECIMENS OF MOVEMENT CERTIFICATE EUR. 1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR. 1

Printing instructions

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The competent authorities of an EFTA State and of Latvia may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

 

NOTES

1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to mark any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

2A162 COPY.GIF (68974 bytes)

3A162 COPY.GIF (33095 bytes)

4A162 COPY.GIF (49433 bytes)

6A162 COPY.GIF (68672 bytes)

7A162 COPY.GIF (85457 bytes)

 

ANNEX IV to Protocol B

8A162 COPY.GIF (107222 bytes)

9A162 COPY.GIF (95361 bytes)

 

Oficiālā publikācija pieejama laikraksta "Latvijas Vēstnesis" drukas versijā.