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ANNEX II

CONCERNING THE DEFINITION OF THE CONCEPT OF

"ORIGINATING PRODUCTS" AND METHODS OF
ADMINISTRATIVE COOPERATION

Table of contents

SECTION 1
GENERAL PROVISIONS
Article 1 Definitions

SECTION 2
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
Article 2 General Requirements

Article 3 Cumulation of Origin

Article 4 Cumulation of Origin with Other Countries

Article 5 Wholly Obtained Products

Article 6 Sufficiently Worked or Processed Products

Article 7 Insufficient Working or Processing Operations

Article 8 Unit of Qualification

Article 9 Accessories, Spare Parts and Tools

Article 10 Sets

Article 11 Neutral Elements

SECTION 3
TERRITORIAL REQUIREMENTS
Article 12 Principle of Territoriality

Article 13 Direct Transport

Article 14 Exhibitions

SECTION 4
PROOF OF ORIGIN
Article 15 General Requirements

Article 16 Procedure for the Issuance of a Movement Certificate

EUR.1

Article 17 Movement Certificate EUR.1 Issued Retrospectively

Article 18 Issuance of a Duplicate Movement Certificates EUR.1

Article 19 Issuance of Movement Certificates EUR.1 on the Basis of a

Proof of Origin Previously Issued or Made Out

Article 20 Conditions for Making Out an Invoice Declaration

Article 21 Approved Exporter

Article 22 Validity of Proof of Origin

Article 23 Submission of Proof of Origin

Article 24 Importation by Instalments

Article 25 Exemptions from Proof of Origin

Article 26 Supporting Documents

Article 27 Preservation of Proof of Origin and Supporting Documents

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Article 28 Discrepancies and Formal Errors

Article 29 Amounts Expressed in Euro

SECTION 5
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 30 Cooperation between Competent Authorities

Article 31 Verification of Proofs of Origin

Article 32 Dispute Settlement

Article 33 Penalties

Article 34 Free Zones

SECTION 6
CEUTA AND MELILLA
Article 35 Application of this Annex

Article 36 Special Conditions

SECTION 7
FINAL PROVISIONS
Article 37 Amendments to this Annex

Article 38 Transitional Provisions for Products in Transit or Storage

LIST OF APPENDIXES
Appendix 1 Introductory Notes to the List in Appendix 2

Appendix 2 List of working or processing required to be carried out on

non-originating materials in order for a manufacture
product to obtain originating status

Appendix 2A Addendum to the list of working or processing required to

be carried out on non-originating materials in order for a
manufactured product to obtain originating status

Appendix 3 Specimens of movement certificate EUR.1 and application

for a movement certificate EUR.1

Appendix 4 Invoice declaration

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Appendix 5 Products to which subparagraph (b) of the Declaration of
the European Union concerning Article 5 in relation to
originating products from Colombia, Ecuador and Peru
applies

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DECLARATIONS
REGARDING ANNEX II CONCERNING THE DEFINITION OF THE
CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF
ADMINISTRATIVE COOPERATION
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Declaration of the European Union concerning Article 5 of Annex II in relation
to originating products from Colombia, Ecuador and Peru

Joint declaration of Colombia, Ecuador and Peru concerning Article 5 of Annex

II in relation to originating products from the European Union

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

Joint declaration on the revision of the rules of origin contained in Annex II

concerning the Definition of ‘Originating Products’ and Methods of Administra-
tive Cooperation
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SECTION 1
GENERAL PROVISIONS

Article 1
Definitions

For the purposes of this Annex:

— "aquaculture" means the farming of aquatic organisms, including fish,

molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from
seedstock such as eggs, fry, fingerlings and larvae, by intervention in the
rearing or growth processes to enhance production, such as regular stocking,
feeding, protection from predators, etc.;

— "chapters" and "headings" mean the chapters and the headings of two and
four digit codes, respectively, used in the nomenclature which makes up the
Harmonized Commodity Description and Coding System, referred to in this
Annex as "the Harmonised System" or "HS";

— "classified" refers to the classification of a product or material under a

particular heading;

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— "competent authorities or customs authorities" refers to the following govern-
mental bodies:

(a) with respect to Colombia, the Ministerio de Comercio, Industria y

Turismo or the Dirección de Impuestos de Aduanas Nacionales, or
their successors;

(b) with respect to Ecuador, the Ministerio de Comercio Exterior or the

Servicio Nacional de Aduana del Ecuador (SENAE), or their successors;

(c) with respect to Peru, the Ministerio de Comercio Exterior y Turismo, or

its successors; and

(d) with respect to the European Union, the customs authorities of the
European Union Member States;

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— "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;

— "customs value" means the value as determined in accordance with the

Customs Valuation Agreement;

— "ex-works price" means the price paid for the product ex works to the manu-
facturer in the European Union or in a signatory Andean Country 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;

— "goods" means both materials and products;

— "manufacture" means any kind of working or processing, including assembly

or specific operations;

— "material" means any ingredient, raw material, component or part, etc., used
in the manufacture of a product;

— "product" means the product being manufactured, even if it is intended for

later use in another manufacturing operation;
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— "raw material" means a basic substance in its natural, modified or semi-
processed state, used as an input to a production process for subsequent
modification or transformation into a finished product;

— "value of the non-originating 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 non-orig-
inating materials in the European Union or in a signatory Andean Country.

SECTION 2
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2
General Requirements

1. For the purposes of implementing this Agreement, the following products

shall be considered as originating in the European Union:

(a) products wholly obtained in the European Union within the meaning of
Article 5; and

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

2. For the purposes of implementing this Agreement, the following products

shall be considered as originating in a signatory Andean Country:

(a) products wholly obtained in that signatory Andean Country within the
meaning of Article 5; and

(b) products obtained in a signatory Andean Country incorporating materials

which have not been wholly obtained there, provided that such materials
have undergone sufficient working or processing in that signatory Andean
Country within the meaning of Article 6.

Article 3
Cumulation of Origin

1. Materials originating in the European Union shall be considered as

materials originating in a signatory Andean Country when incorporated into a
product obtained there. It shall not be necessary for such materials to have
undergone sufficient working or processing in that signatory Andean Country,
provided they have undergone working or processing going beyond that referred
to in Article 7.

2. Materials originating in a signatory Andean Country shall be considered as

materials originating in the European Union or in another signatory Andean
Country when incorporated into a product obtained there. It shall not be
necessary for such materials to have undergone sufficient working or processing
in the European Union or in such other signatory Andean Country, provided that
they have undergone working or processing going beyond that referred to in
Article 7.

3. Notwithstanding paragraphs 1 and 2, materials originating in Costa Rica, El

Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela or in a Member
Country of the Andean Community which is not a Party to this Agreement shall
be considered as materials originating in a signatory Andean Country when
further processed or incorporated into a product obtained there.

4. In order for the products referred to in paragraph 3 to acquire originating

status, it shall not be necessary for the materials to have undergone sufficient
working or processing, provided that:
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(a) the working or processing of the materials carried out in the signatory
Andean Countries went beyond the operations referred to in Article 7;

(b) the materials originated in one of the countries listed in paragraph 3, in

application of rules of origin identical to those applicable if such materials
were exported directly to the European Union (1); and

(c) existing arrangements in force between the signatory Andean Countries and
the other countries referred to in paragraph 3 allow for adequate administra-
tive cooperation procedures ensuring full implementation of this paragraph,
as well as of Article 15 on certification and of Article 31 on verification of
the originating status of the products.

5. The originating status of materials exported from a country referred to in

paragraph 3 to a signatory Andean Country to be used in further working or
processing shall be established by a proof of origin under which these materials
could be exported directly to the European Union.

6. Proof of the originating status acquired under the terms of paragraph 4, of

products exported to the European Union, shall be established by a movement
certificate EUR.1 issued or an invoice declaration made out in the exporting
country in accordance with the provisions of Section 4 (Proof of Origin).
These documents shall bear the mention "cumulation with [name of country]".

Article 4
Cumulation of Origin with Other Countries

1. At the request of a signatory Andean Country or the European Union,

materials originating in a Central American (2), South American or Caribbean
country (hereinafter referred to in this Article as a "non-Party") shall be
considered as materials originating, respectively, in a signatory Andean
Country or in the European Union when further processed or incorporated into
a product obtained there.

2. The request referred to in paragraph 1 shall be addressed to the Subcom-

mittee on Customs, Trade Facilitation and Rules of Origin (hereinafter referred to
as "the Subcommittee") in accordance with Article 68, subparagraph 2(f) of this
Agreement.

3. In order for the products referred to in paragraph 1 to acquire originating

status, it shall not be necessary for the materials to have undergone sufficient
working or processing, provided that:

(a) the working or processing of the materials carried out in the signatory
Andean Countries or in the European Union went beyond the operations
referred to in Article 7;

(b) the materials originated in a non-Party, in application of rules of origin

identical to those applicable if such materials were exported directly to the
signatory Andean Countries or to the European Union, respectively; and

(c) the signatory Andean Countries, the European Union and the non-Party or
non-Parties concerned have an arrangement on adequate administrative co-
operation procedures which will ensure full implementation of this paragraph
as well as of Article 15 on certification and of Article 31 on verification of
the originating status of the products.

4. The Parties shall agree, within the Subcommittee, on the materials to which
this Article shall apply.

(1) In the case where one of the countries listed in paragraph 3 is not a beneficiary of a
preferential regime of the European Union, the rules of this Agreement shall apply.
(2) This reference includes the United States of Mexico.
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5. The cumulation established in this Article may be applied provided that:

(a) preferential trade agreements that are in conformity with Article XXIV of the
GATT 1994 between the signatory Andean Countries and the non-Party
concerned, and between the European Union and such non-Party, respect-
ively, are in force;

(b) cumulation provisions equivalent to the ones provided for under this Article
are contained in the agreements referred to under subparagraph (a), in order
for the cumulation provisions to apply in a reciprocal manner between the
signatory Andean Countries, the European Union and the non-Party or non-
Parties concerned, respectively; and

(c) notices indicating the fulfilment of the necessary requirements to apply

cumulation under this Article have been published in the Official Journal
of the European Union (C series), and in the official publications of the
signatory Andean Countries and of the non-Party or non-Parties concerned,
according to their own procedures.

6. The Parties may agree within the Subcommittee on additional conditions

for the application of this Article.

Article 5
Wholly Obtained Products

1. The following products shall be considered as wholly obtained in the

European Union or in a signatory Andean Country:

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

(b) vegetable products collected or harvested there;

(c) live animals born and raised there;

(d) products obtained from live animals raised there;

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

(ii) products of aquaculture, including mariculture, where the fish, crusta-

ceans, molluscs and other aquatic invertebrates are born or raised there;

(f) products of sea fishing and other products taken from the sea by their
vessels (1);

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

(h) raw materials recovered from used goods collected there;

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

(j) products extracted from marine soil or subsoil outside the territory of the
European Union or of a signatory Andean Country, provided that they have
rights to work that soil or subsoil; and

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

(1) For the purposes of this subparagraph, products of sea fishing and other products taken
from the sea by vessels of an European Union Member State within 200 nautical miles
from the baselines of a signatory Andean Country shall be regarded as originating in that
signatory Andean Country; while products of sea fishing and other products taken from
the sea by vessels of a signatory Andean Country within 200 nautical miles from the
baselines of a European Union Member State shall be regarded as originating in that
European Union Member State.
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2. The terms "their vessels" and "their factory ships" in subparagraphs 1(f) and
1(g) shall apply only to vessels and factory ships which comply with the
conditions established in the Declarations attached to this Annex, which
constitute an integral part of this Agreement.

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 Appendix 2 (hereinafter referred to as "the list") are fulfilled.

2. The conditions referred to in paragraph 1 indicate, for all products covered

by this Agreement, the working or processing which must be carried out on non-
originating materials used in manufacturing those products, and apply only in
relation to such materials. It follows that if a product which has acquired orig-
inating status by fulfilling the conditions set out in the list is used in the manu-
facture 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-orig-
inating materials which may have been used in its manufacture.

3. Notwithstanding paragraphs 1 and 2, non-originating materials which,

according to the conditions set out in the list, should not be used in the manu-
facture of a product may nevertheless be used, provided that:

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

(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 para-
graph.

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

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

Article 7
Insufficient Working or Processing Operations (1)

1. Without prejudice to paragraph 2, the following operations shall be

considered as insufficient working or processing to confer the status of originat-
ing product, regardless of whether 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;

(1) For the purposes of this Article, "simple" generally describes activities which need
neither special skills nor machines, apparatus or equipment especially produced or
installed for carrying out the activity. Simple mixing does not include chemical
reaction. Chemical reaction means a process (including a biochemical process) which
results in a molecule with a new structure by breaking intramolecular bonds and by
forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a
molecule.
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(e) simple painting and polishing operations;

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

(g) operations to colour or flavour sugar or form sugar lumps; partial or total
milling of crystal sugar;

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

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

sugar with any material;

(n) simple assembly of parts of articles to constitute a complete article or

disassembly of products into parts;

(o) slaughter of animals; and

(p) a combination of two or more operations specified in subparagraphs (a) to

(o).

2. All operations carried out either in the European Union or in a signatory

Andean Country on a given product shall be considered together when deter-
mining 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 Annex
shall be that of the particular product which is considered as the basic unit when
determining classification using the nomenclature of the Harmonised System. It
follows that:

(a) when a product composed of a group or assembly of articles is classified

under the terms of the Harmonised System in a single heading, the whole
constitutes the unit of qualification; and

(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 Annex.

2. Where, under General Rule 5 of the Harmonised System, packaging is

included with the product for classification purposes, such packaging shall be
included for the purposes of determining origin (2).

(1) Printing of marks, labels, logos and such distinguishing signs on paper or plastic
substrate shall not be considered as an insufficient working or processing operation
within the meaning of Article 7 paragraph 1, where the resulting printed article
constitutes the final product to be exported under preferences. For example: the manu-
facture and export of self-adhesive labels; or the manufacture and export of labelled
packaging for goods, such as plastic potato chips bags.
However, the fact that the operation is not considered insufficient shall not at the same
time be taken to mean that such an operation automatically confers origin. For this, the
specific rule in Appendix 2 for the product concerned must be fulfilled.
(2) When the products qualify as wholly obtained, the packaging shall not be taken into
consideration for the purposes of determining origin.
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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 Harmonised 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 elements which might be used in its manu-
facture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools; or

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

SECTION 3
TERRITORIAL REQUIREMENTS

Article 12
Principle of Territoriality

1. The conditions set out in Section 2 relating to the acquisition of originating

status must be fulfilled without interruption in the European Union or in the
signatory Andean Countries.

2. If originating goods exported from the European Union or from the

signatory Andean Countries to another country that is not a Party to this
Agreement return, such goods shall 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.
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Article 13
Direct Transport

1. The preferential treatment provided for under this Agreement applies only
to products satisfying the requirements of this Annex, which are transported
directly between the European Union and the signatory Andean Countries.
However, products 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 temporary warehousing and do not undergo operations other
than unloading, reloading or any operation designed to preserve them in good
condition.

2. Originating products may be transported by pipeline across territory other

than that of the European Union or the signatory Andean Countries.

3. Evidence that the conditions set out in paragraphs 1 and 2 have been
fulfilled shall be supplied, upon request, to the customs authorities of the
importing Party by the submission of:

(a) transportation documents, such as airway bills, bills of lading, cargo

manifest, or multimodal, or combined transportation documents, that certify
transport from the country of origin to the importing Party;

(b) customs documents that authorise the trans-shipment or temporary storage; or

(c) failing these, any substantiating documents.

Article 14
Exhibitions

1. Originating products, sent for exhibition in a country other than the

European Union and the signatory Andean Countries and sold after the exhibition
for importation in the European Union or in the signatory Andean Countries shall
benefit on importation from the provisions of this Agreement provided it is
shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from the European Union or from
the signatory Andean Countries 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 the European Union or in the signatory Andean Countries;

(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 Section 4 and submitted to the customs authorities of the
importing Party 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 the goods 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.
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SECTION 4
PROOF OF ORIGIN

Article 15
General Requirements

1. Products originating in the European Union shall, on importation into the

signatory Andean Countries, and products originating in a signatory Andean
Country shall, on importation into the European Union, benefit from this
Agreement upon presentation, in accordance with the domestic law of the
importing Party, of:

(a) a movement certificate EUR.1, specimen of which appears in Appendix 3; or

(b) in the cases specified in Article 20, paragraph 1, a declaration (hereinafter

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 Appendix 4.

2. Notwithstanding paragraph 1, originating products within the meaning of

this Annex shall, in the cases specified in Article 25, benefit from this Agreement
without it being necessary to submit any of the documents referred to above.

Article 16
Procedure for the Issuance of a Movement Certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the competent authorities

or customs authorities of the exporting Party on application having been made in
writing by the exporter or, under the exporter's responsibility, by his/her auth-
orised representative.

2. For the purposes of paragraph 1, the exporter or his/her authorised rep-

resentative shall fill out both the movement certificate EUR.1 and the application
form, specimens of which appear in Appendix 3. These forms shall be completed
in any of the languages listed in Article 337 of this Agreement and in accordance
with the provisions of the domestic law of the exporting Party. If they are hand-
written, 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 competent authorities or
customs authorities of the exporting Party 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 Annex.

4. A movement certificate EUR.1 shall be issued by the competent authorities

or customs authorities of a Member State of the European Union or of the
signatory Andean Countries if the products concerned can be considered as
products originating in the European Union or in the signatory Andean
Countries and fulfil the other requirements of this Annex.

5. The competent authorities or 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
Annex. For this purpose, such authorities shall have the right to call for any
evidence and to carry out any inspection of the exporter's accounts or any other
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check considered appropriate. The said authorities shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular, the competent
authorities or customs authorities 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 competent authorities

or customs authorities and made available to the exporter as soon as the actual
exportation has been effected or ensured.

Article 17
Movement Certificate EUR.1 Issued Retrospectively

1. Notwithstanding Article 16, paragraph 7, a movement certificate EUR.1

may exceptionally be issued after the exportation of the products to which it
relates if:

(a) a movement certificate 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 competent authorities or 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 shall indicate in his/her

application the place and date of exportation of the products to which the
movement certificate EUR.1 relates and state the reasons for his/her request.

3. The competent authorities or customs authorities may issue a movement

certificate EUR.1 retrospectively only after verifying that the information
supplied in the exporter's application coincides with that in the corresponding
file.

4. ►M1 Movement certificates EUR 1 issued retrospectively shall be

endorsed with one of the following phrases:

BG ‘ИЗДАДЕН ВПОСЛЕДСТВИЕ’

ES ‘EXPEDIDO A POSTERIORI’

CS ‘VYSTAVENO DODATEČNE’

DA ‘UDSTEDT EFTERFØLGENDE’

DE ‘NACHTRÄGLICH AUSGESTELLT’

ET ‘TAGANTJÄRELE VÄLJA ANTUD’

EL ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’

EN ‘ISSUED RETROSPECTIVELY’

FR ‘DÉLIVRÉ A POSTERIORI’

HR ‘NAKNADNO IZDANO’

IT ‘RILASCIATO A POSTERIORI’

LV ‘IZSNIEGTS RETROSPEKTĪVI’

LT ‘RETROSPEKTYVUSIS IŠDAVIMAS’

HU ‘KIADVA VISSZAMENŐLEGES HATÁLLYAL’

MT ‘MAHRUG RETROSPETTIVAMENT’

NL ‘AFGEGEVEN A POSTERIORI’

PL ‘WYSTAWIONE RETROSPEKTYWNIE’
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PT ‘EMITIDO A POSTERIORI’

RO ‘EMIS A POSTERIORI’

SK ‘VYDANÉ DODATOČNE’

SL ‘IZDANO NAKNADNO’

FI ‘ANNETTU JÄLKIKÄTEEN’

SV ‘UTFÄRDAT I EFTERHAND’ ◄

5. The endorsement referred to in paragraph 4 shall be inserted in the

'Remarks' box of the movement certificate EUR.1.

Article 18
Issuance 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 competent authority or customs authority which
issued such certificate for a duplicate made out on the basis of the export
documents in their possession.

2. ►M1 The duplicate issued pursuant to paragraph 1 shall be endorsed with

one of the following words:

BG ‘ДУБЛИКАТ’

ES ‘DUPLICADO’

CS ‘DUPLIKÁT’

DA ‘DUPLIKAT’

DE ‘DUPLIKAT’

ET ‘DUPLIKAAT’

EL ‘ΑΝΤΙΓΡΑΦΟ’

EN ‘DUPLICATE’

FR ‘DUPLICATA’

HR ‘DUPLIKAT’

IT ‘DUPLICATO’

LV ‘DUBLIKĀTS’

LT ‘DUBLIKATAS’

HU ‘MÁSODLAT’

MT ‘DUPLIKAT’

NL ‘DUPLICAAT’

PL ‘DUPLIKAT’

PT ‘SEGUNDA VIA’

RO ‘DUPLICAT’

SK ‘DUPLIKÁT’

SL ‘DVOJNIK’

FI ‘KAKSOISKAPPALE’

SV ‘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.
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Article 19
Issuance of Movement Certificates EUR.1 on the Basis of a Proof of Origin
previously issued or Made out

When originating products are placed under the control of a customs authority in
the European Union or of a signatory Andean Country, 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 the
European Union or the signatory Andean Countries. The replacement movement
certificate(s) EUR.1 shall be issued by the competent authority or by the customs
authority, in this last case, under whose control the products are placed.

Article 20
Conditions for Making Out an Invoice Declaration

1. An invoice declaration as referred to in Article 15, subparagraph 1(b), may

be made out:

(a) by an approved exporter within the meaning of Article 21, or

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

2. An invoice declaration may be made out if the products concerned can be

considered as products originating in a Party and fulfil the other requirements of
this Annex.

3. The exporter making out an invoice declaration shall be prepared to submit

at any time, at the request of the competent authorities or customs authorities of
the exporting Party, all appropriate documents proving the originating status of
the products concerned as well as the fulfilment of the other requirements of this
Annex.

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 Appendix 4, using one of
the linguistic versions set out in that Appendix and in accordance with the
provisions of the domestic law of the exporting Party. If the declaration is
hand-written, 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 21
shall not be required to sign such declarations provided that the exporter gives
the competent authorities or customs authorities of the exporting Party a written
undertaking that s/he accepts full responsibility for any invoice declaration which
identifies him/her as if it had been signed in manuscript by him/her.

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 Party no longer than two years after the importation
of the products to which it relates.

Article 21
Approved exporter

1. The competent authorities or customs authorities of the exporting Party may

authorise any exporter (hereinafter 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 competent auth-
orities or customs authorities all guarantees necessary to verify the originating
status of the products as well as the fulfilment of the other requirements of this
Annex.
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▼B
2. The competent authorities or customs authorities may grant the status of
approved exporter subject to any conditions which they consider appropriate.

3. The competent authorities or customs authorities shall grant the approved

exporter an authorisation number which shall appear on the invoice declaration.

4. The competent authorities or customs authorities shall monitor the use of

the authorisation by the approved exporter.

5. The competent authorities or customs authorities may withdraw the auth-

orisation at any time. Such authorities 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 22
Validity of Proof of Origin

1. A proof of origin shall be valid for 12 months from the date a movement
certificate EUR.1 is issued, or from the date an invoice declaration is made out in
the exporting Party. Such proof of origin must be presented within the said
period to the customs authorities of the importing Party, in accordance with its
domestic law.

2. Proofs of origin which are submitted to the customs authorities of the

importing Party 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 late presentation, the customs authorities of the importing

Party may accept, in accordance with their domestic law, the proofs of origin
where the products have been submitted before the said final date.

4. For the purposes of applying paragraphs 2 and 3, if a proof of origin is not

presented at the time of importation, the importer must declare to the custom
authorities of the importing Party the intention of requesting preferential tariff
treatment for the products concerned.

Article 23
Submission of Proof of Origin

Proofs of origin shall be submitted to the customs authorities of the importing

Party in accordance with the procedures applicable in that Party. The said auth-
orities may require a translation of a proof of origin and the import declaration to
be accompanied by a statement from the importer that the products meet the
conditions required for benefiting from the application of this Agreement.

Article 24
Importation by Instalments

Where, at the request of the importer and on the conditions laid down by the
customs authorities of the importing Party, dismantled or non-assembled products
within the meaning of General Rule 2(a) of the Harmonised System falling
within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised
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.
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Article 25
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, have been declared as meeting
the requirements of this Annex and there is no doubt as to the veracity of such a
declaration. In the case of products sent by post, this declaration may be made on
the customs declaration 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. The total value of the products referred to in paragraphs 1 and 2 shall not
exceed:

(a) for importation into the European Union, 500 euro in the case of small
packages or 1 200 euro in the case of products forming part of travellers'
personal luggage;

(b) for importation into a signatory Andean Country, 2 000 US dollars in the
case of small packages, or 1 000 US dollars in the case of products forming
part of travellers' personal luggage.

4. For the purposes of paragraph 3, in cases where the products are invoiced
in a currency other than euro or US dollars, amounts in the national currencies of
the Parties equivalent to the amounts expressed in euro or US dollars shall be
fixed in accordance with the current exchange rate applicable in the importing
Party.

Article 26
Supporting Documents

The documents referred to in Articles 16, paragraph 3 and 20 paragraph 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 a
Party and fulfil the other requirements of this Annex, 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 their accounts or
internal book-keeping;

(b) documents proving the originating status of materials used, issued or made
out in the European Union or in the signatory Andean Countries, where these
documents are used in accordance with their respective domestic law;

(c) documents proving the working or processing of materials in the European

Union or in the signatory Andean Countries, issued or made out in the
European Union or in the signatory Andean Countries, where these
documents are used in accordance with their respective domestic law; or

(d) movement certificates EUR.1 or invoice declarations proving the originating

status of materials used, issued or made out in a Party in accordance with this
Annex.
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Article 27
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 16, paragraph 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 20, paragraph 3.

3. The competent authorities or customs authorities of the exporting Party

issuing a movement certificate EUR.1 shall keep for at least three years the
application form referred to in Article 16, paragraph 2.

4. The customs authorities of the importing Party or the importer, according to

domestic law of the importing Party, shall keep for at least three years the
movement certificates EUR.1 and the invoice declarations presented to or by
them.

Article 28
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 29
Amounts Expressed in Euro

1. For the application of the provisions of Article 20, subparagraph 1(b) and
Article 25, paragraph 3 in cases where products are invoiced in a currency other
than euro, amounts in the national currencies of the European Union Member
States equivalent to the amounts expressed in euro shall be fixed annually by the
European Union and submitted to the signatory Andean Countries.

2. A consignment shall benefit from the provisions of Article 20 subparagraph

1(b) or Article 25 paragraph 3 having as reference the currency in which the
invoice is drawn up, according to the amount fixed by the European Union.

3. The amounts to be used in any given national currency of the European

Union Member States shall be the equivalent in that currency of the amounts
expressed in euro as at the first working day of October. The European
Commission shall notify the signatory Andean Countries of these amounts by
15 October and these amounts shall apply from 1 January the following year.

4. The Member States of the European Union 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 five per cent. The Member States
of the European Union may retain unchanged their 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.
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▼B
5. The amounts expressed in euro shall be reviewed by the Subcommittee at
the request of a Party. When carrying out this review, the Subcommittee shall
consider the desirability of preserving the effects of the limits concerned in real
terms. For this purpose, the Subcommittee may decide to modify the amounts
expressed in euro.

SECTION 5
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 30
Cooperation between Competent Authorities

1. The competent authorities or customs authorities of the European Union

Member States and of the signatory Andean Countries shall provide each other,
through the European Commission, with specimen impressions of stamps used
for the issue of movement certificates EUR.1 and with the addresses of the
competent authorities or customs authorities responsible for verifying those
certificates and invoice declarations.

2. The competent authorities or customs authorities of the European Union

Member States and of the signatory Andean Countries shall provide each other,
through the European Commission, information about the structure of the auth-
orisation numbers for approved exporters. The competent authorities and customs
authorities shall cooperate, through their contact points, should there be a need
for further consultation on these numbers.

3. Any changes to the elements referred to in paragraph 1 or 2 shall be

notified by the competent authorities or the customs authorities of the Party
concerned to the competent authorities or the customs authorities of the other
Parties without undue delay, indicating the date when these changes come into
effect.

4. In order to ensure the proper application of this Annex, the European Union
and the signatory Andean Countries shall assist each other, through the
competent authorities or customs authorities, 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 31
Verification of Proofs of Origin

1. Subsequent verifications of proofs of origin shall be carried out at random

or whenever the competent authorities or customs authorities of the importing
Party 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 Annex.

2. For the purposes of implementing paragraph 1, the competent authorities or

customs authorities of the importing Party shall return the movement certificate
EUR.1 and the invoice, if submitted, or a copy of these documents, to the
competent authorities or customs authorities of the exporting Party 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 competent authorities or

customs authorities of the exporting Party. For this purpose, such authorities
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 competent authorities or customs authorities of the importing Party

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.
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5. The competent authorities or 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 a Party and fulfil
the other requirements of this Annex.

6. If in cases of reasonable doubt there is no reply within 10 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 competent authorities or customs
authorities shall, except in exceptional circumstances, refuse entitlement to the
preferences.

7. For the purposes of this Article, working communications between the

competent authorities or customs authorities of the importing and the exporting
Parties shall be conducted in English or in Spanish languages, or shall be accom-
panied by a translation in English or Spanish.

Article 32
Dispute Settlement

1. Where disputes arise in relation to the verification procedures of Article 31

which cannot be settled between the competent authority or customs authority
requesting a verification and the competent authority or customs authority
responsible for carrying out this verification, or where questions arise
regarding the interpretation of this Annex, they shall be submitted to the
Subcommittee.

2. In case a satisfactory solution is not agreed, the affected Party may resort to
the dispute settlement mechanism under Title XII (Dispute Settlement) of this
Agreement. In that case, the consultations carried out in the Subcommittee shall
be taken into consideration for the procedure of consultations established in the
dispute settlement mechanism.

3. Any case regarding a dispute between an importer and the competent

authority or customs authority of the importing Party shall be settled under the
legislation of that Party.

Article 33
Penalties

Penalties shall be imposed, in accordance with the respective domestic legislation

of each Party, on any person who draws up, or causes a document to be drawn
up, which contains incorrect information for the purpose of obtaining a prefer-
ential treatment for products.

Article 34
Free zones

1. The Parties shall take all necessary measures 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 respective territory, are not substituted by other products and do
not undergo handling other than normal operations designed to prevent their
deterioration.

2. Notwithstanding paragraph 1, when products originating in the European

Union or in a signatory Andean Country enter into a free zone situated in their
territory 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 Annex.
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SECTION 6
CEUTA AND MELILLA

Article 35
Application of this Annex

1. The term "European Union" used in Article 2 does not cover Ceuta and
Melilla.

2. Products originating in a signatory Andean Country, when imported into

Ceuta or Melilla, shall enjoy in all respects the same customs regime as that
which is applied to products originating in the customs territory of the European
Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the
Portuguese Republic to the European Communities. The signatory Andean
Countries shall grant to imports of products covered by this Agreement and
originating in Ceuta and Melilla the same customs regime as that which is
granted to products imported from and originating in the European Union.

3. For the purposes of the application of paragraph 2 with respect to products

originating in Ceuta and Melilla, this Annex shall apply mutatis mutandis subject
to the special conditions set out in Article 36.

Article 36
Special conditions

1. Provided that they have been transported directly in accordance with the
provisions of Article 13, the following shall be considered as:

(a) products originating in Ceuta and Melilla:

(i) products wholly obtained in Ceuta and Melilla; or

(ii) products obtained in Ceuta and Melilla in the manufacture of which

products other than those referred to in subparagraph 1(a)(i) are used,
provided that:

(A) the said products have undergone sufficient working or processing

within the meaning of Article 6;

or that

(B) those products are originating in a signatory Andean Country or in

the European Union, provided that they have been submitted to
working or processing which goes beyond the operations referred
to in Article 7;

(b) products originating in a signatory Andean Country:

(i) products wholly obtained in such signatory Andean Country; or

(ii) products obtained in that signatory Andean Country, in the manufacture

of which products other than those referred to in subparagraph 1(b)(i) are
used, provided that:

(A) the said products have undergone sufficient working or processing

within the meaning of Article 6;

or that

(B) those products are originating in Ceuta and Melilla or in the

European Union, provided that they have been submitted to
working or processing which goes beyond the operations referred
to in Article 7.

2. Ceuta and Melilla shall be considered as a single territory.

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▼M2
3. The exporter or his/her authorised representative shall enter ‘Colombia’,
‘Ecuador’ or ‘Peru’ and ‘Ceuta and Melilla’ in Box 2 of movement certificate
EUR.1 or on invoice declarations. In addition, in the case of products originating
in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificate
EUR.1 or on invoice declarations.
▼B
4. The Spanish customs authorities shall be responsible for the application of
this Annex in Ceuta and Melilla.

SECTION 7
FINAL PROVISIONS

Article 37
Modifications to this Annex

Pursuant to Article 13, subparagraph 2(g)(iii) of this Agreement, the Trade

Committee may decide to modify the provisions of this Annex.

Article 38
Transitional Provisions for Products in Transit or Storage

This Agreement may apply to products which comply with the provisions of this
Annex and which, on the date of entry into force of this Agreement, are either in
transit or are in a Party in temporary storage in customs warehouses or in free
zones, subject to the submission to the customs authorities of the importing
Party, within 12 months of that date, of a proof of origin made out retrospec-
tively together with the documents showing that the goods have been transported
directly in accordance with Article 13.
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Appendix 1

INTRODUCTORY NOTES TO THE LIST IN APPENDIX 2

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 this Annex.

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
Harmonised 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 means 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 columns 3 or 4 apply
to all products which, under the Harmonised System, are classified in
headings of the corresponding chapter or in any of the headings grouped
together in column 1.

2.3. Where there are different rules in the list applying to different products
within a heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.

2.4. Where, for an entry in the first two columns, a rule is specified in both
columns 3 and 4, the exporter may opt, as an alternative, to apply either the
rule set out in column 3 or that set out in column 4. If no origin rule is
given in column 4, the rule set out in column 3 is to be applied.

Note 3:
3.1. The provisions of Article 6 of this Annex, concerning products having
acquired originating status which are used in the manufacture of other
products, shall apply, regardless of whether this status has been acquired
inside the factory where these products are used or in another factory in the
European Union or in the signatory Andean Countries.

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 50
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 European Union from a non-originat-
ing 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 European Union. The value of
the non-originating ingot is thus not taken into account when adding up the
value of the non-originating materials used.
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▼B
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 ‘manu-
facture from materials of any heading’, 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,
but 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 manu-
facture.

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.
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Note 4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than
artificial or synthetic fibres. It is restricted to the stages before spinning
takes place, including waste, and, unless otherwise specified, includes fibres
which have been carded, combed or otherwise processed, but not spun.

4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of
headings 5002 and 5003, as well as wool-fibres and fine or coarse
animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to
5203, and other vegetable fibres of headings 5301 to 5305.

4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’
are used in the list to describe the materials, not classified in Chapters 50 to
63, which can be used to manufacture artificial, synthetic or paper fibres or
yarns.

4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:
5.1. Where, for a given product in the list, reference is made to this Note, the
conditions set out in column 3 shall not be applied to any basic textile
materials used in the manufacture of this product and which, taken together,
represent 10 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,

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▼B
— 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 poly-

ether, whether or not gimped,

— yarn made of polyurethane segmented with flexible segments of poly-

ester, 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 spin-
ning), or a combination of the two, may be used, provided that 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 a 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.
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▼B
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 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 of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali-
sation with alkaline agents; and decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation; and

(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;

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▼B
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali-
sation with alkaline agents; and decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation;
(j) 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);
(k) in respect of products of heading 2710 only, deparaffining by a process
other than filtering;
(l) 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 lubri-
cating 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;
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distil-
lation, 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;
(n) 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; and
(o) 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, or any
combination of these operations or like operations, do not confer origin.
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▼B
Appendix 2

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED

OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE
PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

The products mentioned in the list may not be all covered by this Agreement. It
is, therefore, necessary to consult the other parts of this Agreement.

Working or processing, carried out on non-originating materials, which confers

HS heading Description of product
originating status

(1) (2) (3) or (4)

Chapter 01 Live animals All the animals of Chapter 1 shall

be wholly obtained

Chapter 02 Meat and edible meat offal Manufacture in which all the
materials of Chapters 1 and 2
used are wholly obtained

Chapter 03 Fish and crustaceans, molluscs and Manufacture in which all the
other aquatic invertebrates materials of Chapter 3 used are
wholly obtained

ex Chapter 04 Dairy produce; birds' eggs; natural Manufacture in which all the
honey; edible products of animal materials of Chapter 4 used are
origin, not elsewhere specified or wholly obtained
included; except for:

0403 Buttermilk, curdled milk and Manufacture in which:

cream, yoghurt, kephir and other — all the materials of Chapter 4
fermented or acidified milk and used are wholly obtained, and
cream, whether or not concentrated — the value of all the materials of
or containing added sugar or other Chapter 17 used does not
sweetening matter or flavoured or exceed 30 per cent of the ex-
containing added fruit, nuts or works price of the product
cocoa

ex Chapter 05 Products of animal origin, not Manufacture in which all the

elsewhere specified or included; materials of Chapter 5 used are
except for: wholly obtained (1)

ex 0502 Prepared pigs', hogs' or boars' Cleaning, disinfecting, sorting and

bristles and hair straightening of bristles and hair

Chapter 06 Live trees and other plants; bulbs, All the products of Chapter 6 shall
roots and the like; cut flowers and be wholly obtained
ornamental foliage

Chapter 07 Edible vegetables and certain roots Manufacture in which all the
and tubers materials of Chapter 7 used are
wholly obtained
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▼B

(1) (2) (3) or (4)

Chapter 08 Edible fruit and nuts; peel of citrus Manufacture in which:

fruits or melons — all the materials of Chapter 8
used are wholly obtained, and
— the value of all the materials of
Chapter 17 used does not
exceed 30 per cent of the ex-
works price of the product

ex Chapter 09 Coffee, tea, mate and spices; Manufacture from materials of any
except for: heading

0901 Coffee, whether or not roasted or Manufacture in which all the

decaffeinated; coffee husks and materials of Chapter 9 used are
skins; coffee substitutes containing wholly obtained (2)
coffee in any proportion

Chapter 10 Cereals Manufacture in which all the

materials of Chapter 10 used are
wholly obtained

ex Chapter 11 Products of the milling industry; Manufacture in which all edible

malt; starches; inulin; wheat vegetables, roots and tubers of
gluten; except for: Chapter 7, fruits of Chapter 8 and
cereals of Chapter 10 used are
wholly obtained

1101 Wheat flour Manufacture from materials of any

heading, except that of the product

ex 1102 Maize (corn) flour Manufacture:

— from materials of any heading,
except that of the product, and
— in which the weight of white
maize of heading 1005 used
does not exceed 50 per cent
of the total weight of the
product

ex 1106 Flour, meal and powder of the Manufacture from materials of any
dried, shelled leguminous heading, except that of the product
vegetables of heading 0713

ex 1108 Maize (corn) starch Manufacture:

— from materials of any heading,
except that of the product, and
— in which the weight of yellow
maize of heading 1005 used
does not exceed 20 per cent
of the total weight of the
product
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▼B

(1) (2) (3) or (4)

Chapter 12 Oil seeds and oleaginous fruits; Manufacture in which all the
miscellaneous grains, seeds and materials of Chapter 12 used are
fruit; industrial or medicinal wholly obtained
plants; straw and fodder

1301 Lac; natural gums, resins, gum- Manufacture in which the value of
resins and oleoresins (for all the materials of heading 1301
example, balsams) used does not exceed 50 per cent
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

– Pectic substances, pectinates and Manufacture in which the value of

pectates all the materials used does not
exceed 50 per cent of the ex-
works price of the product

– Other Manufacture from materials of any Manufacture in which the value

heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

Chapter 14 Vegetable plaiting materials; Manufacture in which all the

vegetable products not elsewhere materials of Chapter 14 used are
specified or included wholly obtained

ex Chapter 15 Animal or vegetable fats and oils Manufacture from materials of any
and their cleavage products; heading, except that of the product
prepared edible fats; animal or
vegetable waxes; except for:

1507 to 1508 Soya-bean oil, ground nut oil, and Manufacture from materials of any
their fractions, but not chemically heading, except that of the prod-
modified uct (3)

1509 to 1511 Olive oil, other oils obtained Manufacture in which all the
solely from olives, palm oil and vegetable materials used are
their fractions, but not chemically wholly obtained
modified

1512 to 1515 Sunflower-seed, safflower or Manufacture from materials of any

cotton-seed, coconut (copra), heading, except that of the prod-
palm kernel, babassu, rape, colza, uct (3)
mustard, other fixed vegetable fats
and oils (including jojoba oil) and
their fractions, but not chemically
modified

1516 Animal or vegetable fats and oils Manufacture in which the value of
and their fractions, partly or all the materials used does not
wholly hydrogenated, inter- exceed 20 per cent of the ex-
esterified, re-esterified or elaidi- works price of the product (3)
nised, whether or not refined, but
not further prepared
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▼B

(1) (2) (3) or (4)

1517 Margarine; edible mixtures or Manufacture in which:

preparations of animal or — at least 40 per cent by weight
vegetable fats or oils or of of all the materials of Chapter
fractions of different fats or oils 4 used are originating, and
of this Chapter, other than edible — the value of all the materials
fats or oils or their fractions of used does not exceed 20 per
heading 1516 cent of the ex-works price of
the product (3)

Chapter 16 Preparations of meat, of fish or of Manufacture:

crustaceans, molluscs or other — from animals of Chapter 1, and
aquatic invertebrates — in which all the materials of
Chapter 3 used are wholly
obtained

ex Chapter 17 Sugars and sugar confectionery; Manufacture from materials of any

except for: other chapter, except that of the
product

1702 Other sugars, including chemically Manufacture from materials of any

pure lactose, maltose, glucose and other chapter, except that of the
fructose, in solid form; sugar product and Chapter 11
syrups not containing added
flavouring or colouring matter;
artificial honey, whether or not
mixed with natural honey; caramel

1704 Sugar confectionery (including Manufacture:

white chocolate), not containing — from materials of any heading,
cocoa except that of the product, and
— in which the value of all the
materials of Chapter 17 used
does not exceed 50 per cent
of the ex-works price of the
product

ex Chapter 18 Cocoa and cocoa preparations; Manufacture in which all the

except for: materials of Chapter 18 used are
wholly obtained

1803 to 1805 Cocoa paste, whether or not Manufacture:

defatted; cocoa butter, fat and oil; — from materials of any heading,
cocoa powder, not containing except that of the product, and
added sugar or other sweetening — in which the weight of cocoa
matter of headings 1801 and 1802
used does not exceed 50 per
cent of the total weight of the
product (4)

1806 Chocolate and other food prep- Manufacture:

arations containing cocoa — 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 per cent
of the ex-works price of the
product
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▼B

(1) (2) (3) or (4)

1901 Malt extract; food preparations of

flour, groats, meal, starch or malt
extract, not containing cocoa or
containing less than 40 per cent
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 per cent by weight of
cocoa calculated on a totally
defatted basis, not elsewhere
specified or included:

– Malt extract Manufacture from cereals of

Chapter 10

– "Dulce de leche" ("arequipe" or Manufacture:

"manjar blanco") — from materials of any heading,
except that of the product, and
— in which the weight of all the
materials of Chapter 4 used
does not exceed 50 per cent
of the total weight of the
product

– Other dairy preparations Manufacture from materials of any

containing more than 10 per heading, except that of the product
cent by weight of milk solids

– 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 per cent
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 per cent or less by Manufacture in which all the

weight of meat, meat offal, fish, materials of Chapter 11 used are
crustaceans or molluscs originating. However, durum
wheat and its derivatives of
Chapter 11 may be used

– Containing more than 20 per Manufacture in which:

cent by weight of meat, meat — all the materials of Chapter 11
offal, fish, crustaceans or used are originating. However,
molluscs durum wheat and its deriva-
tives of Chapter 11 may be
used, and
— all the materials of Chapters 2
and 3 used are wholly obtained
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▼B

(1) (2) (3) or (4)

1903 Tapioca and substitutes therefor Manufacture from materials of any

prepared from starch, in the form heading, except from potato starch
of flakes, grains, pearls, siftings or of heading 1108
similar forms

1904 Prepared foods obtained by the Manufacture:

swelling or roasting of cereals or — from materials of any heading,
cereal products (for example, corn except those of heading 1806,
flakes); cereals (other than maize — in which all the materials of
(corn)) in grain form or in the Chapter 11 used are orig-
form of flakes or other worked inating. However, durum
grains (except flour, groats and wheat and Zea indurate maize,
meal), pre-cooked or otherwise and their derivatives of Chapter
prepared, not elsewhere specified 11 may be used, and
or included — in which the value of all the
materials of Chapter 17 used
does not exceed 30 per cent
of the ex-works price of the
product

1905 Bread, pastry, cakes, biscuits and Manufacture:

other bakers' wares, whether or — from materials of any heading,
not containing cocoa; communion except those of Chapter 11,
wafers, empty cachets of a kind and
suitable for pharmaceutical use, — in which mixes and doughs for
sealing wafers, rice paper and the preparation of bakers' wares
similar products classified in heading 1901 do
not exceed 20 per cent of the
ex-works price of the product

ex Chapter 20 Preparations of vegetables, fruit, Manufacture in which all the

nuts or other parts of plants; vegetables, fruits and nuts of
except for: Chapters 7 and 8 used are wholly
obtained

ex 2001 Yams, sweet potatoes and similar Manufacture from materials of any
edible parts of plants containing heading, except that of the product
5 % or more by weight of starch,
prepared or preserved by vinegar
or acetic acid

2006 Vegetables, fruit, nuts, fruit-peel Manufacture in which:

and other parts of plants, — the weight of all the materials
preserved by sugar (drained, of Chapter 7 and 8 used does
glacé or crystallised) not exceed 50 per cent of the
total weight of the product, and
— the value of all the materials of
Chapter 17 used does not
exceed 30 per cent of the ex-
works price of the product

2007 Jams, fruit jellies, marmalades, Manufacture in which:

fruit or nut purée and fruit or nut — the weight of all the materials
pastes, obtained by cooking, of Chapter 7 and 8 used does
whether or not containing added not exceed 50 per cent of the
sugar or other sweetening matter total weight of the product, and
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▼B

(1) (2) (3) or (4)

— the value of all the materials of

Chapter 17 used does not
exceed 30 per cent of the ex-
works price of the product

ex 2008 Fruit, nuts and other edible parts Manufacture in which:

of plants, otherwise prepared or — the weight of all the materials
preserved, whether or not of Chapter 7 and 8 used does
containing added sugar or other not exceed 50 per cent of the
sweetening matter or spirit, not total weight of the product, and
elsewhere specified or included, — the value of all the materials of
except for Chapter 17 used does not
exceed 30 per cent of the ex-
works price of the product

– Nuts, not containing added sugar Manufacture in which the value of

or spirits all the nuts and oil seeds of
headings 0801, 0802 and 1202 to
1207 used does not exceed 40 per
cent of the ex-works price of the
product

– Peanut butter; mixtures based on Manufacture from materials of any

cereals; maize (corn) heading, except that of the product

– Palm hearts Manufacture in which all the

materials of Chapter 12 used are
wholly obtained

2009 Fruit juices (including grape must) Manufacture:

and vegetable juices, unfermented — from materials of any heading,
and not containing added spirit, except that of the product
whether or not containing added — the weight of all the materials
sugar or other sweetening matter of Chapter 7 and 8 used does
not exceed 50 per cent of the
total weight of the product, and
— in which the value of all the
materials of Chapter 17 used
does not exceed 30 per cent
of the ex-works price of the
product

ex Chapter 21 Miscellaneous edible preparations; Manufacture from materials of any

except for: heading, except that of the product

2103 Sauces and preparations therefor;

mixed condiments and mixed
seasonings; mustard flour and
meal and prepared mustard:

– Sauces and preparations therefor; Manufacture from materials of any

mixed condiments and mixed heading, except that of the product.
seasonings However, mustard flour or meal or
prepared mustard may be used

– Mustard flour and meal and Manufacture from materials of any

prepared mustard heading
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▼B

(1) (2) (3) or (4)

ex 2104 Soups and broths and preparations Manufacture from materials of any
therefor heading, except prepared or
preserved vegetables of headings
2002 to 2005

2105 Ice cream and other edible ice, Manufacture in which the weight of
whether or not containing cocoa all the materials of Chapter 4 used
does not exceed 50 per cent of the
total weight of the product

2106 – Food preparations not elsewhere Manufacture:

specified or included, except for — from materials of any heading,
sugar syrups and sugar prep- except that of the product, and
arations in packages greater — in which the value of all the
than 2 kilograms, not put up for materials of Chapter 17 used
retail sale does not exceed 30 per cent
of the ex-works price of the
product

– Sugar syrups and sugar prep- Manufacture:

arations in packages greater — from materials of any heading,
than 2 kilograms, not put up for except that of the product, and
retail sale — in which all the materials of
headings 1701 and 1702 used
are wholly obtained

ex Chapter 22 Beverages, spirits and vinegar; Manufacture:

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 waters Manufacture:

and aerated waters, containing — from materials of any heading,
added sugar or other sweetening except that of the product,
matter or flavoured, and other — in which the value of all the
non-alcoholic beverages, not materials of Chapter 17 used
including fruit or vegetable juices does not exceed 30 per cent
of heading 2009 of the ex-works price of the
product, and
— in which all the materials of
headings 0401 to 0406 used
are wholly obtained

2207 Undenatured ethyl alcohol of an Manufacture:

alcoholic strength by volume of — from materials of any heading,
80 per cent vol or higher; ethyl except those of heading 1703,
alcohol and other spirits, 2207 or 2208, and
denatured, of any strength — in which all the grapes or
materials derived from grapes
used are wholly obtained
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▼B

(1) (2) (3) or (4)

2208 Undenatured ethyl alcohol of an Manufacture:

alcoholic strength by volume of — from materials of any heading,
less than 80 per cent vol; spirits, except those of heading 2207
liqueurs and other spirituous or 2208, and
beverages — in which all the grapes or
materials derived from grapes
used are wholly obtained

ex Chapter 23 Residues and waste from the food Manufacture from materials of any
industries; prepared animal fodder; heading, except that of the product
except for:

ex 2301 Whale meal; flours, meals and Manufacture in which all the
pellets of fish or of crustaceans, materials of Chapters 2 and 3
molluscs or other aquatic invert- used are wholly obtained
ebrates, unfit for human
consumption

ex 2303 Residues from the manufacture of Manufacture in which all the maize
starch from maize (excluding used is wholly obtained
concentrated steeping liquors), of
a protein content, calculated on
the dry product, exceeding 40 per
cent by weight

2304 Oil-cake and other solid residues, Manufacture from materials of any
whether or not ground or in the heading, except those of headings
form of pellets resulting from the 1201, 1204, 1205, 1206 and 1207
extraction of soy bean oil

2306 Oil-cake and other solid residues,

whether or not ground or in the
form of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 2304
or 2305:

– Oil cake and other solid residues Manufacture in which all the olives
resulting from the extraction of of Chapter 7 used are wholly
olive oil, containing more than obtained
3 per cent of olive oil

– Other Manufacture from materials of any

heading, except those of headings
1201, 1204, 1205, 1206 and 1207

2309 Preparations of a kind used in Manufacture in which:

animal feeding — the weight of all the materials
from heading 1006, Chapter 11
and headings 2302 and 2303
used does not exceed 20 per
cent of the total weight of the
product,
— all the sugar, molasses or milk
used are originating, and
— all the materials of Chapter 3
used are wholly obtained

ex Chapter 24 Tobacco and manufactured Manufacture in which all the

tobacco substitutes; except for: materials of Chapter 24 used are
wholly obtained
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▼B

(1) (2) (3) or (4)

2402 Cigars, cheroots, cigarillos and Manufacture in which at least 70

cigarettes, of tobacco or of per cent by weight of the unmanu-
tobacco substitutes factured tobacco or tobacco refuse
of heading 2401 used is originating

ex 2403 Smoking tobacco Manufacture in which at least 70

per cent by weight of the unmanu-
factured tobacco or tobacco refuse
of heading 2401 used is originating

ex Chapter 25 Salt; sulphur; earths and stone; Manufacture from materials of any
plastering materials, lime and heading, except that of the product
cement, except for:

ex 2504 Natural crystalline graphite, with Enriching of the carbon content,

enriched carbon content, purified purifying and grinding of crude
and ground crystalline graphite

ex 2515 Marble, merely cut, by sawing or Cutting, by sawing or otherwise, of

otherwise, into blocks or slabs of a marble (even if already sawn) of a
rectangular (including square) thickness exceeding 25 cm
shape, of a thickness not
exceeding 25 cm

ex 2516 Granite, porphyry, basalt, Cutting, by sawing or otherwise, of

sandstone and other monumental stone (even if already sawn) of a
or building stone, merely cut, by thickness exceeding 25 cm
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 magnesium Manufacture from materials of any

carbonate (magnesite), in hermeti- heading, except that of the product.
cally-sealed containers, and However, natural magnesium
magnesium oxide, whether or not carbonate (magnesite) may be used
pure, other than fused magnesia or
dead-burned (sintered) magnesia

ex 2520 Plasters specially prepared for Manufacture in which the value of

dentistry all the materials used does not
exceed 50 per cent of the ex-
works price of the product

ex 2524 Natural asbestos fibres Manufacture from asbestos concen-

trate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined or Calcination or grinding of earth

powdered colours

Chapter 26 Ores, slag and ash Manufacture from materials of any

heading, except that of the product

ex Chapter 27 Mineral fuels, mineral oils and Manufacture from materials of any
products of their distillation; heading, except that of the product
bituminous substances; mineral
waxes; except for:
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3437

▼B

(1) (2) (3) or (4)

ex 2707 Oils in which the weight of the Operations of refining and/or one
aromatic constituents exceeds that or more specific process(es) (5)
of the non-aromatic constituents, or
being oils similar to mineral oils Other operations in which all the
obtained by distillation of high materials used are classified within
temperature coal tar, of which a heading other than that of the
more than 65 per cent by volume product. However, materials of the
distils at a temperature of up to same heading as the product may
250 °C (including mixtures of be used, provided that their total
petroleum spirit and benzole), for value does not exceed 50 per cent
use as power or heating fuels of the ex-works price of the product

ex 2709 Crude oils obtained from Destructive distillation of

bituminous minerals bituminous materials

2710 Petroleum oils and oils obtained Operations of refining and/or one
from bituminous materials, other or more specific process(es) (6)
than crude; preparations not or
elsewhere specified or included, Other operations in which all the
containing by weight 70 per cent materials used are classified within
or more of petroleum oils or of a heading other than that of the
oils obtained from bituminous product. However, materials of the
materials, these oils being the same heading as the product may
basic constituents of the prepara- be used, provided that their total
tions; waste oils value does not exceed 50 per cent
of the ex-works price of the product

2711 Petroleum gases and other gaseous Operations of refining, liquefaction

hydrocarbons and/or one or more specific
process(es) (6)
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 per cent
of the ex-works price of the product

2712 Petroleum jelly; paraffin wax, Operations of refining and/or one

microcrystalline petroleum wax, or more specific process(es) (6)
slack wax, ozokerite, lignite wax, or
peat wax, other mineral waxes, Other operations in which all the
and similar products obtained by materials used are classified within
synthesis or by other processes, a heading other than that of the
whether or not coloured product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 50 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3438

▼B

(1) (2) (3) or (4)

2713 Petroleum coke, petroleum Operations of refining and/or one

bitumen and other residues of or more specific process(es) (5)
petroleum oils or of oils obtained or
from 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 per cent
of the ex-works price of the product

2714 Bitumen and asphalt, natural; Operations of refining and/or one

bituminous or oil shale and tar or more specific process(es) (5)
sands; 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 per cent
of the ex-works price of the product

2715 Bituminous mixtures based on Operations of refining and/or one

natural asphalt, on natural or more specific process(es) (5)
bitumen, on petroleum bitumen, or
on mineral tar or on mineral tar Other operations in which all the
pitch (for example, bituminous materials used are classified within
mastics, cut-backs) 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 per cent
of the ex-works price of the product

ex Chapter 28 Inorganic chemicals; organic or Manufacture from materials of any Manufacture in which the value
inorganic compounds of precious heading, except that of the product. of all the materials used does
metals, of rare-earth metals, of However, materials of the same not exceed 50 per cent of the
radioactive elements or of heading as the product may be ex-works price of the product
isotopes, except for: used, provided that their total
value does not exceed 20 per cent
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 per cent of the
ex-works price of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value
of all the materials used does
not exceed 40 per cent of the
ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3439

▼B

(1) (2) (3) or (4)

ex 2833 Aluminium sulphate Manufacture in which the value of

all the materials used does not
exceed 50 per cent of the ex-
works price of the product

ex 2840 Sodium perborate Manufacture from disodium tetra- Manufacture in which the value
borate pentahydrate of all the materials used does
not exceed 40 per cent of the
ex-works price of the product

ex 2852 – Mercury compounds of internal Manufacture from materials of any Manufacture in which the value
ethers and their halogenated, heading. However, the value of all of all the materials used does
sulphonated, nitrated or the materials of heading 2909 used not exceed 40 per cent of the
nitrosated derivatives shall not exceed 20 per cent of the ex-works price of the product
ex-works price of the product

– Mercury compounds of nucleic Manufacture from materials of any Manufacture in which the value
acids and their salts, whether or heading. However, the value of all of all the materials used does
not chemically defined; other the materials of headings 2852, not exceed 40 per cent of the
heterocyclic compounds 2932, 2933 and 2934 used shall ex-works price of the product
not exceed 20 per cent of the ex-
works price of the product

ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any Manufacture in which the value
heading, except that of the product. of all the materials used does
However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product

ex 2901 Acyclic hydrocarbons for use as Operations of refining and/or one

power or heating fuels or more specific process(es) (5)
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 per cent
of the ex-works price of the product

ex 2902 Cyclanes and cyclenes (other than Operations of refining and/or one
azulenes), benzene, toluene, or more specific process(es) (5)
xylenes, for use as power or or
heating fuels 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 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3440

▼B

(1) (2) (3) or (4)

ex 2905 Metal alcoholates of alcohols of Manufacture from materials of any Manufacture in which the value
this heading and of ethanol heading, including other materials of all the materials used does
of heading 2905. However, metal not exceed 50 per cent of the
alcoholates of this heading may be ex-works price of the product
used, provided that their total value
does not exceed 20 per cent of the
ex-works price of the product

2915 Saturated acyclic monocarboxylic Manufacture from materials of any Manufacture in which the value
acids and their anhydrides, heading. However, the value of all of all the materials used does
halides, peroxides and peroxy- the materials of headings 2915 and not exceed 50 per cent of the
acids; their halogenated, 2916 used shall not exceed 20 per ex-works price of the product
sulphonated, nitrated or nitrosated cent of the ex-works price of the
derivatives product

ex 2930 Dithiocarbonates (xanthates and Manufacture from materials of any

xanthogenates) 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 per cent
of the ex-works price of the product

ex 2932 Internal ethers and their halo- Manufacture from materials of any Manufacture in which the value
genated, sulphonated, nitrated or heading. However, the value of all of all the materials used does
nitrosated derivatives the materials of heading 2909 used not exceed 40 per cent of the
shall not exceed 20 per cent of the ex-works price of the product
ex-works price of the product

Cyclic acetals and internal hemia- Manufacture from materials of any Manufacture in which the value
cetals and their halogenated, heading of all the materials used does
sulphonated, nitrated or nitrosated not exceed 40 per cent of the
derivatives ex-works price of the product

2933 Heterocyclic compounds with Manufacture from materials of any Manufacture in which the value
nitrogen hetero-atom(s) only heading. However, the value of all of all the materials used does
the materials of headings 2932 and not exceed 40 per cent of the
2933 used shall not exceed 20 per ex-works price of the product
cent of the ex-works price of the
product

2934 Nucleic acids and their salts, Manufacture from materials of any Manufacture in which the value
whether or not chemically heading. However, the value of all of all the materials used does
defined; other heterocyclic the materials of headings 2932, not exceed 40 per cent of the
compounds 2933 and 2934 used shall not ex-works price of the product
exceed 20 per cent of the ex-
works price of the product

ex 2939 Concentrates of poppy straw Manufacture in which the value of

containing not less than 50 per all the materials used does not
cent by weight of alkaloids exceed 50 per cent of the ex-
works price of the product

ex Chapter 30 Pharmaceutical products; except Manufacture from materials of any

for: 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 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3441

▼B

(1) (2) (3) or (4)

3002 Human blood; animal blood

prepared for therapeutic, prophy-
lactic or diagnostic uses; antisera
and other blood fractions and
modified immunological products,
whether or not obtained by means
of biotechnological processes;
vaccines, toxins, cultures of
micro-organisms (excluding
yeasts) and similar products:

Products consisting of two or more Manufacture from materials of any

constituents which have been heading, including other materials
mixed together for therapeutic or of heading 3002. However,
prophylactic uses or unmixed materials of the same description
products for these uses, put up in as the product may be used,
measured doses or in forms or provided that their total value does
packings for retail sale not exceed 20 per cent of the ex-
works price of the product

– Other:

– – Human blood Manufacture from materials of any

heading, including other materials
of heading 3002. However,
materials of the same description
as the product may be used,
provided that their total value does
not exceed 20 per cent of the ex-
works price of the product

– – Animal blood prepared for Manufacture from materials of any

therapeutic or prophylactic uses 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 per cent of the ex-
works price of the product

– – Blood fractions other than Manufacture from materials of any

antisera, haemoglobin, blood heading, including other materials
globulins and serum 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 per cent of the ex-
works price of the product

– – Haemoglobin, blood globulins Manufacture from materials of any

and serum globulins 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 per cent 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 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3442

▼B

(1) (2) (3) or (4)

3003 and 3004 Medicaments (excluding products

of heading 3002, 3005 or 3006):

– Obtained from amikacin of Manufacture from materials of any

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 per cent 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
per cent of the ex-works price
of the product, and
— in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product

ex 3006 – Waste pharmaceuticals specified The origin of the product in its

in note 4(k) to this Chapter original classification shall be
retained

– Sterile surgical or dental

adhesion barriers, whether or
not absorbable:

– made of plastics Manufacture in which the value of Manufacture in which the value
all the materials of Chapter 39 used of all the materials used does
does not exceed 20 per cent of the not exceed 25 per cent of the
ex-works price of the product ex-works price of the product

– made of fabrics Manufacture from (7):

— natural fibres
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning,
or
— chemical materials or textile
pulp

– appliances identifiable for Manufacture in which the value of

ostomy use all the materials used does not
exceed 50 per cent of the ex-
works price of the product

Chapter 31 Fertilisers Manufacture from materials of any Manufacture in which the value
heading, except that of the product. of all the materials used does
However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3443

▼B

(1) (2) (3) or (4)

ex Chapter 32 Tanning or dyeing extracts; Manufacture from materials of any Manufacture in which the value
tannins and their derivatives; heading, except that of the product. of all the materials used does
dyes, pigments and other However, materials of the same not exceed 50 per cent of the
colouring matter; paints and heading as the product may be ex-works price of the product
varnishes; putty and other used, provided that their total
mastics; inks; except for: value does not exceed 20 per cent
of the ex-works price of the product

3204 Synthetic organic colouring matter, Manufacture from materials of any

whether or not chemically defined; heading
preparations as specified in note 3
to this chapter based on synthetic
organic colouring matter; synthetic
organic products of a kind used as
fluorescent brightening agents or
as luminophores, whether or not
chemically defined

3206 Other colouring matter; prep- Manufacture from materials of any

arations as specified in note 3 to heading
this chapter, other than those of
heading 3203, 3204 or 3205;
inorganic products of a kind used
as luminophores, whether or not
chemically defined

ex Chapter 33 Essential oils and resinoids; Manufacture from materials of any Manufacture in which the value
perfumery, cosmetic or toilet prep- heading, except that of the product. of all the materials used does
arations; except for: However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product

3301 Essential oils (terpeneless or not), Manufacture from materials of any Manufacture in which the value
including concretes and absolutes; heading, including materials of a of all the materials used does
resinoids; extracted oleoresins; different "group" (8) in this not exceed 40 per cent of the
concentrates of essential oils in heading. However, materials of the ex-works price of the product
fats, in fixed oils, in waxes or same group as the product may be
the like, obtained by enfleurage used, provided that their total value
or maceration; terpenic by- does not exceed 20 per cent of the
products of the deterpenation of ex-works price of the product
essential oils; aqueous distillates
and aqueous solutions of essential
oils

ex 3302 Preparations based on odoriferous Manufacture from materials of any

substances that contain more than heading, except that of the product.
5 per cent of weight in sugar, of a However, materials of the same
kind used in the food or drink heading as the product may be
industries used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3444

▼B

(1) (2) (3) or (4)

ex Chapter 34 Soap, organic surface-active Manufacture from materials of any Manufacture in which the value
agents, washing preparations, heading, except that of the product. of all the materials used does
lubricating preparations, artificial However, materials of the same not exceed 50 per cent of the
waxes, prepared waxes, polishing heading as the product may be ex-works price of the product
or scouring preparations, candles used, provided that their total
and similar articles, modelling value does not exceed 20 per cent
pastes, "dental waxes" and dental of the ex-works price of the product
preparations with a basis of
plaster; except for:

ex 3403 Lubricating preparations Operations of refining and/or one

containing less than 70 per cent or more specific process(es) (5)
by weight of petroleum oils or or
oils obtained from bituminous Other operations in which all the
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 per cent
of the ex-works price of the product

3404 Artificial waxes and prepared

waxes:

– With a basis of paraffin, Manufacture from materials of any

petroleum waxes, waxes heading, except that of the product.
obtained from bituminous However, materials of the same
minerals, slack wax or scale wax heading as the product may be
used, provided that their total
value does not exceed 50 per cent
of the ex-works price of the product

– Other Manufacture from materials of any Manufacture in which the value

heading, except for: of all the materials used does
— hydrogenated oils having the not exceed 40 per cent of the
character of waxes of heading ex-works price of the product
1516,

— 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 per cent
of the ex-works price of the product

ex Chapter 35 Albuminoidal substances; modified Manufacture from materials of any Manufacture in which the value
starches; glues; enzymes; except heading, except that of the product. of all the materials used does
for: However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3445

▼B

(1) (2) (3) or (4)

ex 3502 Egg albumin Manufacture from materials of any

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

3505 Dextrins and other modified Manufacture from materials of any Manufacture in which the value
starches (for example, preg- heading, including other materials of all the materials used does
elatinised or esterified starches); of heading 3505 not exceed 40 per cent of the
glues based on starches, or on ex-works price of the product
dextrins or other modified starches

ex 3507 Prepared enzymes not elsewhere Manufacture from materials of any Manufacture in which the value
specified or included heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any Manufacture in which the value
matches; pyrophoric alloys; heading, except that of the product. of all the materials used does
certain combustible preparations However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product

ex Chapter 37 Photographic or cinematographic Manufacture from materials of any Manufacture in which the value
goods; except for: heading, except that of the product. of all the materials used does
However, materials of the same not exceed 40 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
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:

– Instantprint film for colour Manufacture from materials of any Manufacture in which the value
photography, in packs heading, except those of headings of all the materials used does
3701 and 3702. However, not exceed 40 per cent of the
materials of heading 3702 may be ex-works price of the product
used, provided that their total value
does not exceed 30 per cent of the
ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3446

▼B

(1) (2) (3) or (4)

– Other Manufacture from materials of any Manufacture in which the value

heading, except those of headings of all the materials used does
3701 and 3702. However, not exceed 40 per cent of the
materials of headings 3701 and ex-works price of the product
3702 may be used, provided that
their total value does not exceed
20 per cent of the ex-works price
of the product

3702 Photographic film in rolls, sensi- Manufacture from materials of any Manufacture in which the value
tised, unexposed, of any material heading, except those of headings of all the materials used does
other than paper, paperboard or 3701 and 3702 not exceed 40 per cent of the
textiles; instant print film in rolls, ex-works price of the product
sensitised, unexposed

3704 Photographic plates, film paper, Manufacture from materials of any Manufacture in which the value
paperboard and textiles, exposed heading, except those of headings of all the materials used does
but not developed 3701 to 3704 not exceed 40 per cent of the
ex-works price of the product

ex Chapter 38 Miscellaneous chemical products; Manufacture from materials of any Manufacture in which the value
except for: heading, except that of the product. of all the materials used does
However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product

ex 3801 – Colloidal graphite in suspension Manufacture in which the value of

in oil and semi-colloidal all the materials used does not
graphite; carbonaceous pastes exceed 50 per cent of the ex-
for electrodes works price of the product

– Graphite in paste form, being a Manufacture in which the value of Manufacture in which the value
mixture of more than 30 per cent all the materials of heading 3403 of all the materials used does
by weight of graphite with used does not exceed 20 per cent not exceed 40 per cent of the
mineral oils of the ex-works price of the product ex-works price of the product

ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value
of all the materials used does
not exceed 40 per cent of the
ex-works price of the product

ex 3805 Spirits of sulphate turpentine, Purification by distillation or Manufacture in which the value
purified refining of raw spirits of sulphate of all the materials used does
turpentine not exceed 40 per cent of the
ex-works price of the product

ex 3806 Salts of rosin, of resin acids or of Manufacture from rosins and resin Manufacture in which the value
derivatives of rosin or resin acids, acids of all the materials used does
(other than salts of rosin adducts); not exceed 40 per cent of the
ester gums ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3447

▼B

(1) (2) (3) or (4)

ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value
of all the materials used does
not exceed 40 per cent of the
ex-works price of the product

3808 Insecticides, rodenticides, fungi- Manufacture from materials of any Manufacture in which the value
cides, herbicides, anti-sprouting heading, except that of the product of all the materials used does
products and plant-growth regu- not exceed 50 per cent of the
lators, disinfectants and similar ex-works price of the product
products, put up in forms or
packings for retail sale or as prep-
arations or articles (for example,
sulphur-treated bands, wicks and
candles, and fly-papers)

3809 Finishing agents, dye carriers to

accelerate the dyeing or fixing of
dyestuffs and other products and
preparations (for example,
dressings and mordants), of a
kind used in the textile, paper,
leather or like industries, not
elsewhere specified or included:

– With a basis of amylaceous Manufacture in which the value of

substances all the materials used does not
exceed 50 per cent of the ex-
works price of the products

– Other Manufacture from materials of any Manufacture in which the value

heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the products

3810 Pickling preparations for metal Manufacture from materials of any Manufacture in which the value
surfaces; fluxes and other heading, except that of the product of all the materials used does
auxiliary preparations for not exceed 50 per cent of the
soldering, brazing or welding; ex-works price of the products
soldering, brazing or welding
powders and pastes consisting of
metal and other materials; prep-
arations 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:
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3448

▼B

(1) (2) (3) or (4)

– Prepared additives for lubricating Manufacture in which the value of

oil, containing petroleum oils or all the materials of heading 3811
oils obtained from bituminous used does not exceed 50 per cent
minerals of the ex-works price of the product

– Other Manufacture in which the value of

all the materials used does not
exceed 50 per cent of the ex-
works price of the product

3812 Prepared rubber accelerators; Manufacture from materials of any Manufacture in which the value
compound plasticisers for rubber heading, except that of the product of all the materials used does
or plastics, not elsewhere not exceed 50 per cent of the
specified or included; anti- ex-works price of the products
oxidising preparations and other
compound stabilizers for rubber
or plastics

3813 Preparations and charges for fire- Manufacture in which the value of
extinguishers; charged fire-extin- all the materials used does not
guishing grenades exceed 50 per cent of the ex-
works price of the product

3814 Organic composite solvents and Manufacture from materials of any Manufacture in which the value
thinners, not elsewhere specified heading, except that of the product of all the materials used does
or included; prepared paint or not exceed 50 per cent of the
varnish removers ex-works price of the product

3818 Chemical elements doped for use Manufacture in which the value of
in electronics, in the form of discs, all the materials used does not
wafers or similar forms; chemical exceed 50 per cent of the ex-
compounds doped for use in elec- works price of the product
tronics

3819 Hydraulic brake fluids and other Manufacture from materials of any Manufacture in which the value
prepared liquids for hydraulic heading, except that of the product of all the materials used does
transmission, not containing or not exceed 50 per cent of the
containing less than 70 per cent ex-works price of the products
by weight of petroleum oils or
oils obtained from bituminous
minerals

3820 Anti-freezing preparations and Manufacture in which the value of

prepared de-icing fluids all the materials used does not
exceed 50 per cent of the ex-
works price of the product

ex 3821 Prepared culture media for the Manufacture in which the value of
development or maintenance of all the materials used does not
micro-organisms (including exceed 50 per cent of the ex-
viruses and the like) or of plant, works price of the product
human or animal cells

3822 Diagnostic or laboratory reagents Manufacture in which the value of

on a backing, prepared diagnostic all the materials used does not
or laboratory reagents whether or exceed 50 per cent of the ex-
not on a backing, other than works price of the product
those of heading 3002 or 3006;
certified reference materials
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3449

▼B

(1) (2) (3) or (4)

3823 Industrial monocarboxylic fatty

acids; acid oils from refining;
industrial fatty alcohols:

– Industrial monocarboxylic fatty Manufacture from materials of any

acids, acid oils from refining heading, except that of the product

– Industrial fatty alcohols Manufacture from materials of any

heading, including other materials
of heading 3823

3824 Prepared binders for foundry

moulds or cores; chemical
products and preparations of the
chemical or allied industries
(including those consisting of
mixtures of natural products), not
elsewhere specified or included:

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

– – Petroleum sulphonates,
excluding petroleum
sulphonates of alkali metals,
of ammonium or of ethanola-
mines; 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
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3450

▼B

(1) (2) (3) or (4)

Biodiesel: mixtures of mono alkyl Manufacture

esters of the fatty acids of the long — from materials of any heading,
chain of sub products of vegetable except that of the product, and
and animal oils. For greater — in which all the materials of
certainty, the mono alkyl ester Chapter 15 used are wholly
makes reference to methyl ester obtained (9)
or ethyl ester of fatty acids

– Other Manufacture in which the value of

all the materials used does not
exceed 50 per cent of the ex-
works price of the product

ex Chapter 39 Plastics and articles thereof Manufacture from materials of any Manufacture in which the value
heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

3907 – Copolymer, made from polycar- Manufacture from materials of any Manufacture in which the value
bonate and acrylonitrile-buta- heading of all the materials used does
diene-styrene copolymer (ABS); not exceed 50 per cent of the
polyethers of subheading ex-works price of the product
3907.20 except polyacetals;
epoxide resins of subheading
3907.30; polycarbonates of
subheading 3907.40; unsaturated
polyesters of subheading
3907.91

– Other Manufacture from materials of any Manufacture in which the value

heading, except that of the product. of all the materials used does
However, materials of the same not exceed 50 per cent of the
heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the
product, or
Manufacture from polycarbonate of
tetrabromo (bisphenol A) of
subheading 3907.40

3915 Waste, parings and scrap, of Manufacture from materials of any

plastics heading, except that of the product

3920 Other plates, sheets, film, foil and Manufacture from materials of any Manufacture in which the value
strip, of plastics, non-cellular and heading, except that of the prod- of all the materials used does
not reinforced, laminated, uct (10) not exceed 50 per cent of the
supported or similarly combined ex-works price of the product
with other materials

ex Chapter 40 Rubber and articles thereof; except Manufacture from materials of any Manufacture in which the value
for: heading, except that of the product of all the materials used does
not exceed 60 per cent of the ex
works price of the product

ex 4001 Laminated slabs of crepe rubber Lamination of sheets of natural

for shoes rubber

4004 Waste, parings and scrap of rubber Manufacture from materials of any
(other than hard rubber) and heading, except that of the product
powders and granules obtained
therefrom
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3451

▼B

(1) (2) (3) or (4)

4005 Compounded rubber, unvul- Manufacture in which the value of

canised, in primary forms or in all the materials used, except
plates, sheets or strip natural rubber, does not exceed 50
per cent of the ex-works price of
the product

4012 Retreaded or used pneumatic tyres

of rubber; solid or cushion tyres,
tyre treads and tyre flaps, of
rubber:

– Retreaded pneumatic, solid or Retreading of used tyres

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 Chapter 41 Raw hides and skins (other than Manufacture from materials of any
furskins) and leather; except for: heading, except that of the product

ex 4102 Raw skins of sheep or lambs, Removal of wool from sheep or

without wool on lamb skins, with wool on

4104 to 4106 Tanned or crust hides and skins, Retanning of tanned leather
without wool or hair on, whether or
or not split, but not further Manufacture from materials of any
prepared heading, except that of the product

ex 4114 Patent leather and patent laminated Manufacture from materials of

leather; metallised leather headings 4104 to 4106, 4107,
4112 or 4113, provided that their
total value does not exceed 50 per
cent of the ex works price of the
product

Chapter 42 Articles of leather; saddlery and Manufacture from materials of any

harness; travel goods, handbags heading, except that of the product
and similar containers; articles of
animal gut (other than silk worm
gut)

ex Chapter 43 Furskins and artificial fur; manu- Manufacture from materials of any
factures thereof; except for: heading, except that of the product

ex 4302 Tanned or dressed furskins,

assembled:

– Plates, crosses and similar forms Bleaching or dyeing, in addition to

cutting and assembly of non-
assembled tanned or dressed
furskins

– Other Manufacture from non-assembled,

tanned or dressed furskins
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3452

▼B

(1) (2) (3) or (4)

4303 Articles of apparel, clothing acces- Manufacture from non-assembled

sories and other articles of furskin tanned or dressed furskins of
heading 4302

ex Chapter 44 Wood and articles of wood; wood Manufacture from materials of any Manufacture in which the value
charcoal; except for: heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

ex 4403 Wood roughly squared Manufacture from wood in the

rough, whether or not stripped of
its bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise, Planing, sanding or end-jointing

sliced or peeled, of a thickness
exceeding 6 mm, planed, sanded
or end-jointed

ex 4408 Sheets for veneering (including Splicing, planing, sanding or end-

those obtained by slicing jointing
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, crates, Manufacture from boards not cut to
drums and similar packings, of size
wood

ex 4416 Casks, barrels, vats, tubs and other Manufacture from riven staves, not
coopers' products and parts further worked than sawn on the
thereof, of wood two principal surfaces
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3453

▼B

(1) (2) (3) or (4)

ex 4418 – Builders' joinery and carpentry Manufacture from materials of any

of wood heading, except that of the product.
However, cellular wood panels,
shingles and shakes may be used

– Beadings and mouldings Beading or moulding

ex 4421 Match splints; wooden pegs or Manufacture from wood of any

pins for footwear heading, except drawn wood of
heading 4409

ex Chapter 45 Cork and articles of cork; except Manufacture from materials of any
for: heading, except that of the product

4503 Articles of natural cork Manufacture from cork of heading

4501

Chapter 46 Manufactures of straw, of esparto Manufacture from materials of any

or of other plaiting materials; heading, except that of the product
basketware and wickerwork

Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of any

cellulosic material; recovered heading, except that of the product
(waste and scrap) paper or paper-
board

ex Chapter 48 Paper and paperboard; articles of Manufacture from materials of any

paper pulp, of paper or of paper- heading, except that of the product
board; except for:

ex 4811 Paper and paperboard, ruled, lined Manufacture from paper-making

or squared only materials of Chapter 47

4816 Carbon paper, self-copy paper and Manufacture from paper-making

other copying or transfer papers materials of Chapter 47
(other than those of heading
4809), duplicator stencils and
offset plates, of paper, whether or
not put up in boxes

4817 Envelopes, letter cards, plain Manufacture:

postcards and correspondence — from materials of any heading,
cards, of paper or paperboard; except that of the product, and
boxes, pouches, wallets and — in which the value of all the
writing compendiums, of paper or materials used does not
paperboard, containing an exceed 50 per cent of the ex-
assortment of paper stationery works price of the product

ex 4818 Toilet paper Manufacture from paper-making

materials of Chapter 47
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3454

▼B

(1) (2) (3) or (4)

ex 4819 Cartons, boxes, cases, bags and Manufacture:

other packing containers, of — from materials of any heading,
paper, paperboard, cellulose except that of the product, and
wadding or webs of cellulose — in which the value of all the
fibres materials used does not
exceed 50 per cent 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 per cent of the ex-
works price of the product

ex 4823 Other paper, paperboard, cellulose Manufacture from paper-making

wadding and webs of cellulose materials of Chapter 47
fibres, cut to size or shape

ex Chapter 49 Printed books, newspapers, Manufacture from materials of any

pictures and other products of the heading, except that of the product
printing industry; manuscripts,
typescripts and plans; except for:

4909 Printed or illustrated postcards; Manufacture from materials of any

printed cards bearing personal heading, except those of headings
greetings, messages or announce- 4909 and 4911
ments, whether or not illustrated,
with or without envelopes or trim-
mings

4910 Calendars of any kind, printed,

including calendar blocks:

– Calendars of the "perpetual" type Manufacture:

or with replaceable blocks — from materials of any heading,
mounted on bases other than except that of the product, and
paper or paperboard — in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product

– Other Manufacture from materials of any

heading, except those of headings
4909 and 4911

ex Chapter 50 Silk; except for: Manufacture from materials of any

heading, except that of the product

ex 5003 Silk waste (including cocoons Carding or combing of silk waste

unsuitable for reeling, yarn waste
and garnetted stock), carded or
combed
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3455

▼B

(1) (2) (3) or (4)

5004 to ex 5006 Silk yarn and yarn spun from silk Manufacture from (7):
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,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product

ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of any
horsehair yarn and woven fabric; heading, except that of the product
except for:

5106 to 5110 Yarn of wool, of fine or coarse Manufacture from (7):

animal hair or of horsehair — 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
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3456

▼B

(1) (2) (3) or (4)

5111 to 5113 Woven fabrics of wool, of fine or

coarse animal hair or of horsehair:

– Incorporating rubber thread Manufacture from single yarn (7)

– Other Manufacture from (7):

— coir yarn,
— natural fibres,
— tops of wool, of fine or coarse
animal hair or of horsehair of
heading 5105
— man-made staple fibres, not
carded or combed or
otherwise prepared for
spinning,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 47,5per cent of the
ex-works price of the product

ex Chapter 52 Cotton; except for: Manufacture from materials of any

heading, except that of the product

5204 to 5207 Yarn and thread of cotton Manufacture from (7):

— raw silk or silk waste, carded
or combed or otherwise
prepared for spinning,
— natural fibres, not carded or
combed or otherwise prepared
for spinning,
— chemical materials or textile
pulp, or
— paper-making materials
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3457

▼B

(1) (2) (3) or (4)

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread Manufacture from single yarn (7)

– Other Manufacture from (7):

— coir yarn,
— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise prepared for
spinning,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product

ex Chapter 53 Other vegetable textile fibres; Manufacture from materials of any

paper yarn and woven fabrics of heading, except that of the product
paper yarn; except for:

5306 to 5308 – Yarn of other vegetable textile Manufacture from (7):

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 5311 Woven fabrics of other vegetable

textile fibres; woven fabrics of
paper yarn:

– Incorporating rubber thread Manufacture from single yarn (7)

 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3458

▼B

(1) (2) (3) or (4)

– Other Manufacture from (7):

— coir yarn,
— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise prepared for
spinning,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product

5401 to 5406 Yarn, monofilament and thread of Manufacture from (7):

man-made filaments — raw silk or silk waste, carded
or combed or otherwise
prepared for spinning,
— natural fibres, not carded or
combed or otherwise prepared
for spinning,
— chemical materials or textile
pulp, or
— paper-making materials

5407 and 5408 Woven fabrics of synthetic or

artificial 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,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3459

▼B

(1) (2) (3) or (4)

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product

5501 to 5507 Man-made staple fibres Manufacture from chemical

materials or textile pulp

5508 to 5511 Yarn and sewing thread of man- Manufacture from (7):
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 5516 Woven fabrics of man-made staple

fibres:

– Incorporating rubber thread Manufacture from single yarn (7)

– Other Manufacture from (7):

— coir yarn,
— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise prepared for
spinning,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3460

▼B

(1) (2) (3) or (4)

ex Chapter 56 Wadding, felt and non-wovens; Manufacture from (7):

special yarns; twine, cordage, — coir yarn,
ropes and cables and articles — natural fibres,
thereof; except for: — elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper-making materials

5602 Felt, whether or not impregnated,

coated, covered or laminated:

– Needleloom felt Manufacture from (7):

— natural fibres, or
— chemical materials or textile
pulp

However:

— polypropylene filament of
heading 5402,
— polypropylene fibres of
heading 5503 or 5506, or
— polypropylene filament tow of
heading 5501,
of which the denomination in all
cases of a single filament or fibre
is less than 9 decitex, may be used,
provided that their total value does
not exceed 40 per cent of the ex-
works price of the product

– Other Manufacture from (7):

— natural fibres,
— man-made staple fibres made
from casein, or
— chemical materials or textile
pulp

5604 Rubber thread and cord, textile

covered; textile yarn, and strip
and the like of heading 5404 or
5405, impregnated, coated,
covered or sheathed with rubber
or plastics:

– Rubber thread and cord, textile Manufacture from rubber thread or

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 or not Manufacture from (7):

gimped, being textile yarn, or — natural fibres,
strip or the like of heading 5404 — man-made staple fibres, not
or 5405, combined with metal in carded or combed or
the form of thread, strip or powder otherwise processed for
or covered with metal spinning,
— chemical materials or textile
pulp, or
— paper-making materials
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3461

▼B

(1) (2) (3) or (4)

5606 – Gimped yarn, and strip and the Manufacture from (7):
like of heading 5404 or 5405, — natural fibres,
gimped (other than those of — man-made staple fibres, not
heading 5605 and gimped carded or combed or
horsehair yarn); chenille yarn otherwise processed for
(including flock chenille yarn); spinning,
loop wale-yarn — chemical materials or textile
pulp, or
— paper-making materials

– Gimped yarn associated to elas- Manufacture from yarn

tomeric yarn

ex 560750 and Twine (cordeles) and nets Manufacture from (7) (11):
5608 — coir yarn,
— natural fibres,
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp, or
— paper-making materials

Chapter 57 Carpets and other textile floor

coverings:

– Of needleloom felt Manufacture from (7):

— natural fibres, or
— chemical materials or textile
pulp
However:

— polypropylene filament of
heading 5402,
— polypropylene fibres of
heading 5503 or 5506, or
— polypropylene filament tow of
heading 5501,
of which the denomination in all
cases of a single filament or fibre
is less than 9 decitex, may be used,
provided that their total value does
not exceed 40 per cent 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
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3462

▼B

(1) (2) (3) or (4)

– Other Manufacture from (7):

— coir yarn or jute yarn,
— synthetic or artificial filament
yarn,
— natural fibres, or
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning
Jute fabric may be used as a
backing

ex Chapter 58 Special woven fabrics; tufted

textile fabrics; lace; tapestries;
trimmings; embroidery:

– Combined with rubber thread Manufacture from single yarn (7)

– Other Manufacture from (7):

— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp
or

Printing accompanied by at least

two preparatory or finishing oper-
ations (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 per cent of
the ex-works price of the product

5805 Hand-woven tapestries of the types Manufacture from materials of any

Gobelins, Flanders, Aubusson, heading, except that of the product
Beauvais and the like, and
needle-worked tapestries (for
example, petit point, cross stitch),
whether or not made up

5810 Embroidery in the piece, in strips Manufacture:

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 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3463

▼B

(1) (2) (3) or (4)

5901 Textile fabrics coated with gum or Manufacture from yarn

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 than 90 per Manufacture from yarn

cent by weight of textile
materials

– Other Manufacture from chemical

materials or textile pulp. However,
elastomeric yarns from headings
5402 and 5404 may be used

5903 Textile fabrics impregnated, Manufacture from yarn

coated, covered or laminated with or
plastics, other than those of Printing accompanied by at least
heading 5902 two preparatory or finishing oper-
ations (such as scouring, bleaching,
mercerising, heat setting, rasing,
calendering, shrink resistance
processing, permanent finishing,
decatising, impregnating, mending
and burling), provided that the
value of the unprinted fabric used
does not exceed 47,5 per cent of
the ex-works price of the product

5904 Linoleum, whether or not cut to Manufacture from yarn (7)

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, covered or Manufacture from yarn

laminated with rubber, plastics or
other materials
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3464

▼B

(1) (2) (3) or (4)

– 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 oper-
ations (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 per cent of
the ex-works price of the product

5906 Rubberised textile fabrics, other

than those of heading 5902:

– Knitted or crocheted fabrics Manufacture from (7):

— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— chemical materials or textile
pulp

– Other fabrics made of synthetic Manufacture from chemical

filament yarn, containing more materials
than 90 per cent by weight of
textile materials

– Other Manufacture from yarn

5907 Textile fabrics otherwise impreg- Manufacture from yarn

nated, coated or covered; painted or
canvas being theatrical scenery, Printing accompanied by at least
studio back-cloths or the like two preparatory or finishing oper-
ations (such as scouring, bleaching,
mercerising, heat setting, rasing,
calendering, shrink resistance
processing, permanent finishing,
decatising, impregnating, mending
and burling), provided that the
value of the unprinted fabric used
does not exceed 47,5 per cent of
the ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3465

▼B

(1) (2) (3) or (4)

5908 Textile wicks, woven, plaited or

knitted, for lamps, stoves,
lighters, candles or the like; incan-
descent gas mantles and tubular
knitted gas mantle fabric therefor,
whether or not impregnated:

– Incandescent gas mantles, Manufacture from tubular knitted

impregnated gas-mantle fabric

– Other Manufacture from materials of any

heading, except that of the product

5909 to 5911 Textile articles of a kind suitable

for industrial use:

– Polishing discs or rings other Manufacture from yarn or waste

than of felt of heading 5911 fabrics or rags of heading 6310

– Woven fabrics, of a kind Manufacture from (7):

commonly used in papermaking – coir yarn,
or other technical uses, felted or – the following materials:
not, whether or not impregnated – – yarn of polytetrafluoroethy-
or coated, tubular or endless with lene (12),
single or multiple warp and/or – – yarn, multiple, of polyamide,
weft, or flat woven with coated impregnated or covered
multiple warp and/or weft of with a phenolic resin,
heading 5911 – – yarn of synthetic textile fibres of
aromatic polyamides, obtained
by polycondensation of m-
phenylenediamine and isoph-
thalic acid,

– – monofil of polytetrafluoroethy-
lene (12),
– – yarn of synthetic textile fibres of
poly(p-phenylene terephthala-
mide),
– – glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn (12),

– – copolyester monofilaments of a
polyester and a resin of tereph-
thalic acid and 1,4-cyclohex-
anediethanol 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,
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3466

▼B

(1) (2) (3) or (4)

— man-made staple fibres, not

carded or combed or
otherwise processed for
spinning, or
— chemical materials or textile
pulp

Chapter 60 Knitted or crocheted fabrics Manufacture from (7):

— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— elastomeric yarns from
headings 5402 and 5404
— chemical materials or textile
pulp

Chapter 61 Articles of apparel and clothing

accessories, knitted or crocheted:

– Obtained by sewing together or Manufacture from yarn (7) (13)

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) (14):

— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— chemical materials or textile
pulp

ex Chapter 62 Articles of apparel and clothing Manufacture from yarn (7) (13)
accessories, not knitted or
crocheted; except for:

ex 6202, Women's, girls' and babies' Manufacture from yarn (13)

ex 6204, clothing and clothing accessories or
ex 6206, for babies, embroidered Manufacture from unembroidered
ex 6209 and fabric, provided that the value of
ex 6211 the unembroidered fabric used
does not exceed 40 per cent of the
ex-works price of the product (13)

ex 6210 and ex Fire-resistant equipment of fabric Manufacture from yarn (13)

6216 covered with foil of aluminised or
polyester Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not
exceed 40 per cent of the ex-
works price of the product (13)

6213 and 6214 Handkerchiefs, shawls, scarves,

mufflers, mantillas, veils and the
like:

– Embroidered Manufacture from unbleached

single yarn (7) (13)
or
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3467

▼B

(1) (2) (3) or (4)

– Manufacture from unembroidered

fabric, provided that the value of
the unembroidered fabric used
does not exceed 40 per cent of
the ex-works price of the prod-
uct (13)

Other Manufacture from unbleached

single yarn (7) (13)
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 products
of headings 6213 and 6214 used
does not exceed 47,5 per cent of
the ex-works price of the product

6217 Other made up clothing acces-

sories; parts of garments or of
clothing accessories, other than
those of heading 6212:

– Embroidered Manufacture from yarn (13)

or
Manufacture from unembroidered
fabric, provided that the value of
the unembroidered fabric used
does not exceed 40 per cent of the
ex-works price of the product (13)

– Fire-resistant equipment of fabric Manufacture from yarn (13)

covered with foil of aluminised or
polyester Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not
exceed 40 per cent of the ex-
works price of the product (13)

– Interlinings for collars and cuffs, Manufacture:

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 per cent of the ex-
works price of the product

– Other Manufacture from yarn (13)

ex Chapter 63 Other made-up textile articles; Manufacture from materials of any

sets; worn clothing and worn heading, except that of the product
textile articles; rags; except for:
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3468

▼B

(1) (2) (3) or (4)

6301 to 6304 Blankets, travelling rugs, bed linen

etc.; curtains etc.; other furnishing
articles:

– Of felt, of nonwovens Manufacture (7) from:

— natural fibres, or
— chemical materials or textile
pulp

– Other:

– – Embroidered Manufacture from unbleached

single yarn (13) (15)
or
Manufacture from unembroidered
fabric (other than knitted or
crocheted), provided that the value
of the unembroidered fabric used
does not exceed 40 per cent of the
ex-works price of the product

– – Other Manufacture from unbleached

single yarn (13) (15)

6305 Sacks and bags, of a kind used for Manufacture from (7):
the packing of goods — natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— chemical materials or textile
pulp

6306 Tarpaulins, awnings and

sunblinds; tents; sails for boats,
sailboards or landcraft; camping
goods:

– Of nonwovens Manufacture from (7) (13):

— natural fibres, or
— chemical materials or textile
pulp

– Other Manufacture from unbleached

single yarn (7) (13)

6307 Other made-up articles, including Manufacture in which the value of

dress patterns all the materials used does not
exceed 40 per cent of the ex-
works price of the product

6308 Sets consisting of woven fabric Each item in the set must satisfy
and yarn, whether or not with the rule which would apply to it if
accessories, for making up into it were not included in the set.
rugs, tapestries, embroidered table However, non-originating articles
cloths or serviettes, or similar may be incorporated, provided that
textile articles, put up in packings their total value does not exceed 15
for retail sale per cent of the ex-works price of
the set
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3469

▼B

(1) (2) (3) or (4)

6401 Waterproof footwear with outer Manufacture from materials of any

soles and uppers of rubber or of heading, except from assemblies of
plastics, the uppers of which are uppers affixed to inner soles or to
neither fixed to the sole nor other sole components of heading
assembled by stitching, riveting, 6406
nailing, screwing, plugging or
similar processes

6402 Other footwear with outer soles

and uppers of rubber or plastics

– Sports footwear; footwear with

upper straps or thongs
assembled to the sole by means
of plugs

– – With a customs value above 8 Manufacture from materials of any

euro heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– – With a customs value of 8 euro Manufacture in which the uppers of

or less footwear of heading 6406 used are
originating

– Other

– – With a customs value above 11 Manufacture from materials of any

euro, heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– – With a customs value of 11 Manufacture in which the uppers of

euro or less footwear of heading 6406 used are
originating

6403 Footwear with outer soles of

rubber, plastics, leather or
composition leather and uppers of
leather

– With a customs value above 24 Manufacture from materials of any

euro, heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– With a customs value of 24 euro Manufacture in which the uppers of

or less footwear of heading 6406 used are
originating
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3470

▼B

(1) (2) (3) or (4)

6404 Footwear with outer soles of

rubber, plastics, leather or
composition leather and uppers of
textile materials

– With a customs value above 14 Manufacture from materials of any

euro, heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– With a customs value of 14 euro Manufacture in which the uppers of

or less footwear of heading 6406 used are
originating

6405 Other footwear

– With uppers of rubber or plastics

– – With a customs value above 11 Manufacture from materials of any

euro heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– – With a customs value of 11 Manufacture in which the uppers of

euro or less footwear of heading 6406 used are
originating

– With uppers of leather or

composition leather

– – With a customs value above 24 Manufacture from materials of any

euro heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– – With a customs value of 24 Manufacture in which the uppers of

euro or less footwear of heading 6406 used are
originating

– With uppers of textile materials

– – With a customs value above 14 Manufacture from materials of any

euro, heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406

– – With a customs value of 14 Manufacture in which the uppers of

euro or less footwear of heading 6406 used are
originating

– Others Manufacture in which the uppers of

footwear of heading 6406 used are
originating
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3471

▼B

(1) (2) (3) or (4)

6406 Parts of footwear (including Manufacture from materials of any

uppers whether or not attached to heading, except that of the product
soles other than outer soles);
removable in-soles, heel cushions
and similar articles; gaiters,
leggings and similar articles, and
parts thereof

ex Chapter 65 Headgear and parts thereof; except Manufacture from materials of any
for: heading, except that of the product

6505 Hats and other headgear, knitted or Manufacture from yarn or textile
crocheted, or made up from lace, fibres (13)
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 Chapter 66 Umbrellas, sun umbrellas, Manufacture from materials of any

walking-sticks, seat-sticks, whips, heading, except that of the product
riding-crops, and parts thereof;
except for:

6601 Umbrellas and sun umbrellas Manufacture in which the value of

(including walking-stick umbrellas, all the materials used does not
garden umbrellas and similar exceed 50 per cent of the ex-
umbrellas) works price of the product

Chapter 67 Prepared feathers and down and Manufacture from materials of any
articles made of feathers or of heading, except that of the product
down; artificial flowers; articles
of human hair

ex Chapter 68 Articles of stone, plaster, cement, Manufacture from materials of any

asbestos, mica or similar materials; heading, except that of the product
except for:

ex 6803 Articles of slate or of agglom- Manufacture from worked slate

erated slate

ex 6812 Articles of asbestos; articles of Manufacture from materials of any

mixtures with a basis of asbestos heading
or of mixtures with a basis of
asbestos and magnesium carbonate

ex 6814 Articles of mica, including Manufacture from worked mica

agglomerated or reconstituted (including agglomerated or recon-
mica, on a support of paper, stituted mica)
paperboard or other materials

Chapter 69 Ceramic products Manufacture from materials of any

heading, except that of the product

ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any
heading, except that of the product

ex 7003, Glass with a non-reflecting layer Manufacture from materials of

ex 7004 and heading 7001
ex 7005
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3472

▼B

(1) (2) (3) or (4)

7006 Glass of heading 7003, 7004 or

7005, bent, edge-worked,
engraved, drilled, enamelled or
otherwise worked, but not framed
or fitted with other materials:

– Glass-plate substrates, coated Manufacture from non-coated glass-

with a dielectric thin film, and plate substrate of heading 7006
of a semiconductor grade in
accordance with SEMII-stan-
dards (16)

– Other Manufacture from materials of

heading 7001

7008 Multiple-walled insulating units of Manufacture from materials of

glass heading 7001

7009 Glass mirrors, whether or not Manufacture from materials of any Manufacture in which the value
framed, including rear-view heading, except that of the product of all the materials used does
mirrors not exceed 50 per cent of the
ex-works price of the product

7010 Carboys, bottles, flasks, jars, pots, Manufacture from materials of any
phials, ampoules and other heading, except that of the product
containers, of glass, of a kind or
used for the conveyance or Cutting of glassware, provided that
packing of goods; preserving jars the total value of the uncut
of glass; stoppers, lids and other glassware used does not exceed 50
closures, of glass per cent of the ex-works price of
the product

7013 Glassware of a kind used for table, Manufacture from materials of any
kitchen, toilet, office, indoor heading, except that of the product
decoration or similar purposes or
(other than that of heading 7010 Cutting of glassware, provided that
or 7018) the total value of the uncut
glassware used does not exceed 50
per cent 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 per cent of the ex-
works price of the product

ex 7019 Articles (other than yarn) of glass Manufacture from:

fibres — uncoloured slivers, rovings,
yarn or chopped strands of
heading 7019, or
— glass wool

ex Chapter 71 Natural or cultured pearls, precious Manufacture from materials of any

or semi-precious stones, precious heading, except that of the product
metals, metals clad with precious
metal, and articles thereof;
imitation jewellery; coin; except
for:
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3473

▼B

(1) (2) (3) or (4)

ex 7101 Natural or cultured pearls, graded Manufacture in which the value of

and temporarily strung for all the materials used does not
convenience of transport exceed 50 per cent of the ex-
works price of the product

ex 7102, Worked precious or semi-precious Manufacture from unworked

ex 7103 and stones (natural, synthetic or recon- precious or semi-precious stones
ex 7104 structed)

7106, 7108 and Precious metals:

7110

– Unwrought Manufacture from materials of any

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

– Semi-manufactured or in powder Manufacture from unwrought

form precious metals

ex 7107, Metals clad with precious metals, Manufacture from metals clad with
ex 7109 and semi-manufactured precious metals, unwrought
ex 7111

7113 to 7115 Articles of jewellery and other Manufacture from materials of any
manufactures 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 per cent
of the ex-works price of the product

7116 Articles of natural or cultured Manufacture from materials of any Manufacture in which the value
pearls, precious or semi-precious heading, except that of the product. of all the materials used does
stones (natural, synthetic or recon- However, materials of the same not exceed 50 per cent of the
structed) heading as the product may be ex-works price of the product
used, provided that their total
value does not exceed 20 per cent
of the ex-works price of the product

7117 Imitation jewellery Manufacture from materials of any

heading, except that of the product
or

Manufacture from base metal parts,

not plated or covered with precious
metals, provided that the value of
all the materials used does not
exceed 50 per cent of the ex-
works price of the product

ex Chapter 72 Iron and steel; except for: Manufacture from materials of any
heading, except that of the prod-
uct (17)
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3474

▼B

(1) (2) (3) or (4)

7207 Semi-finished products of iron or Manufacture from materials of

non-alloy steel heading 7201, 7202, 7203, 7204,
7205 or 7206

7208 to 7216 Flat-rolled products, bars and rods, Manufacture from ingots or other
angles, shapes and sections of iron primary forms or semi-finished
or non-alloy steel products of heading 7206 or 7207

7217 Wire of iron or non-alloy steel Manufacture from semi-finished

products of heading 7207

721891 and Semi-finished products Manufacture from materials of

721899 heading 7201, 7202, 7203, 7204,
7205 or 7218.10

7219 to 7222 Flat-rolled products, bars and rods, Manufacture from ingots or other
angles, shapes and sections of primary forms or semi-finished
stainless steel products of heading 7218

7223 Wire of stainless steel Manufacture from semi-finished

products of heading 7218

7224.90 Semi-finished products Manufacture from materials of

heading 7201, 7202, 7203, 7204,
7205 or 7224.10

7225 to 7228 Flat-rolled products, hot rolled Manufacture from ingots or other
bars and rods, in irregularly primary forms or semi-finished
wound coils; angles, shapes and products of heading 7206, 7207,
sections, of other alloy steel; 7218 or 7224
hollow drill bars ad rods, of alloy
or non-alloy steel

7229 Wire of other alloy steel Manufacture from semi-finished

products of heading 7224

ex Chapter 73 Articles of iron or steel; except Manufacture from materials of any

for: heading, except that of the prod-
uct (18)

ex 7301 Sheet piling Manufacture from materials of

heading 7206

7302 Railway or tramway track Manufacture from materials of

construction material of iron or heading 7206
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, 7305 and Tubes, pipes and hollow profiles, Manufacture from materials of
7306 of iron (other than cast iron) or heading 7206, 7207, 7218 or 7224
steel
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3475

▼B

(1) (2) (3) or (4)

ex 7307 Tube or pipe fittings of stainless Turning, drilling, reaming,

steel (ISO No X5CrNiMo 1712), threading, deburring and sand-
consisting of several parts blasting of forged blanks, provided
that the total value of the forged
blanks used does not exceed 35
per cent of the ex-works price of
the product

7308 Structures (excluding prefabricated Manufacture from materials of any

buildings of heading 9406) and heading, except that of the product.
parts of structures (for example, However, welded angles, shapes
bridges and bridge-sections, lock- and sections of heading 7301 may
gates, towers, lattice masts, roofs, not be used
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 per cent
of the ex-works price of the product

ex Chapter 74 Copper and articles thereof; except Manufacture from materials of any
for: heading, except that of the product

7403 Refined copper and copper alloys, Manufacture from materials of any
unwrought: heading

ex Chapter 75 Nickel and articles thereof; except Manufacture:

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 per cent of the ex-
works price of the product

7501 to 7503 Nickel mattes, nickel oxide sinters Manufacture from materials of any
and other intermediate products of heading, except that of the product
nickel metallurgy; unwrought
nickel; nickel waste and scrap

ex Chapter 76 Aluminium and articles thereof; Manufacture from materials of any

except for: heading, except that of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3476

▼B

(1) (2) (3) or (4)

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 per cent of the ex-
works price of the product
or
Manufacture by thermal or elec-
trolytic treatment from unalloyed
aluminium or waste and scrap of
aluminium

7604-7606 Aluminium bars, rods and profiles, Manufacture:

wire, plates and sheets — from materials of any heading,
except that of the product, and
— in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product

7607 Aluminium foil (whether or not Manufacture from materials of any Manufacture in which the value
printed or backed with paper, heading, except those of headings of all the materials used does
paperboard, plastics or similar 7606 and 7607 not exceed 50 per cent of the
backing materials) of a thickness ex-works price of the product
not exceeding 0,2 mm

7608-7609 Aluminium tubes and pipes, or Manufacture:

tube or pipe fittings (for example, — from materials of any heading,
couplings, elbows, sleeves) except that of the product, and
— in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product

ex 7616 Aluminium articles other than Manufacture:

gauze, cloth, grill, netting, — from materials of any heading,
fencing, reinforcing fabric and except that of the product.
similar materials (including However, gauze, cloth, grill,
endless bands) of aluminium netting, fencing, reinforcing
wire, and expanded metal of fabric and similar materials
aluminium (including endless bands) of
aluminium wire, or expanded
metal of aluminium may be
used; and
— in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product

Chapter 77 Reserved for possible future use in

the HS
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3477

▼B

(1) (2) (3) or (4)

ex Chapter 78 Lead and articles thereof; except Manufacture:

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 per cent 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 7806 Lead tubes, pipes and tube or pipe Manufacture from materials of any
fittings heading, except that of the product

ex Chapter 79 Zinc and articles thereof; except Manufacture:

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 per cent 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 7907 Zinc tubes, pipes and tube or pipe Manufacture from materials of any
fittings heading, except that of the product

ex Chapter 80 Tin and articles thereof; except Manufacture:

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 per cent 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
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3478

▼B

(1) (2) (3) or (4)

8002 and 8007 Tin waste and scrap; other articles Manufacture from materials of any
of tin heading, except that of the product

Chapter 81 Other base metals; cermets;

articles thereof

– Other base metals, wrought; Manufacture in which the value of

articles thereof: all the materials of the same
heading as the product used does
not exceed 50 per cent of the ex-
works price of the product

– Other Manufacture from materials of any

heading, except that of the product

ex Chapter 82 Tools, implements, cutlery, spoons Manufacture from materials of any

and forks, of base metal; parts heading, except that of the product
thereof of base metal; except for:

8206 Tools of two or more of the Manufacture from materials of any

headings 8202 to 8205, put up in heading, except those of headings
sets for retail sale 8202 to 8205. However, tools of
headings 8202 to 8205 may be
incorporated into the set, provided
that their total value does not
exceed 15 per cent of the ex-
works price of the set

ex 8211 Knives with cutting blades, Manufacture from materials of any

serrated or not (including pruning heading, except that of the product.
knives), other than knives of However, knife blades and handles
heading 8208 of base metal may be used

8214 Other articles of cutlery (for Manufacture from materials of any

example, hair clippers, butchers' heading, except that of the product.
or kitchen cleavers, choppers and However, handles of base metal
mincing knives, paper knives); may be used
manicure or pedicure sets and
instruments (including nail files)

8215 Spoons, forks, ladles, skimmers, Manufacture from materials of any

cake-servers, fish-knives, butter- heading, except that of the product.
knives, sugar tongs and similar However, handles of base metal
kitchen or tableware may be used

ex Chapter 83 Miscellaneous articles of base Manufacture from materials of any

metal; except for: heading, except that of the product

ex 8301 Locks Manufacture from materials of any Manufacture in which the value
heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3479

▼B

(1) (2) (3) or (4)

ex 8302 – Other mountings, fittings and Manufacture from materials of any

similar articles suitable for heading, except that of the product.
buildings, and automatic door However, other materials of
closers heading 8302 may be used,
provided that their total value does
not exceed 20 per cent of the ex-
works price of the product

– other mountings, fittings and Manufacture from materials of any Manufacture in which the value
similar articles suitable for heading, except that of the product of all the materials used does
motor vehicles not exceed 50 per cent of the
ex-works price of the product

– hinges and parts thereof designed Manufacture from materials of any Manufacture in which the value
for motor vehicles heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

ex 8306 Statuettes and other ornaments, of Manufacture from materials of any

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 per cent of the ex-
works price of the product

ex Chapter 84 Nuclear reactors, boilers, Manufacture from materials of any Manufacture in which the value
machinery and mechanical heading, except that of the product of all the materials used does
appliances; parts thereof, except not exceed 60 per cent of the
for: ex-works price of the product

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

8406 Steam turbines and other vapour Manufacture in which the value of
turbines all the materials used does not
exceed 40 per cent of the ex-
works price of the product

8407 Spark-ignition reciprocating or Manufacture in which the value of

rotary internal combustion piston all the materials used does not
engines exceed 50 per cent of the ex-
works price of the product

8408 Compression-ignition internal Manufacture in which the value of

combustion piston engines (diesel all the materials used does not
or semi-diesel engines) exceed 50 per cent 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 per cent of the ex-
works price of the product

8417 Industrial or laboratory furnaces Manufacture from materials of any Manufacture in which the value
and ovens, including incinerators, heading, except that of the product of all the materials used does
non-electric not exceed 40 per cent of the
ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3480

▼B

(1) (2) (3) or (4)

8420 Calendering or other rolling Manufacture in which: Manufacture in which the value
machines, other than for metals — the value of all the materials of all the materials used does
or glass, and cylinders therefore used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
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 per cent of the ex-works
price of the product

8423 Weighing machinery (excluding Manufacture: Manufacture in which the value

balances of a sensitivity of 5 cg — from materials of any heading, of all the materials used does
or better), including weight except that of the product, and not exceed 25 per cent of the
operated counting or checking — in which the value of all the ex-works price of the product
machines; weighing machine materials used does not
weights of all kinds exceed 40 per cent of the ex-
works price of the product

8426 to 8428 Lifting, handling, loading or Manufacture in which: Manufacture in which the value
unloading machinery — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 per cent of the ex-
works price of the product

8429 Self-propelled bulldozers, angle-

dozers, 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 per cent of the ex-
works price of the product

– Other Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 per cent of the ex-
works price of the product

8430 Other moving, grading, levelling, Manufacture in which: Manufacture in which the value
scraping, excavating, tamping, — the value of all the materials of all the materials used does
compacting, extracting or boring used does not exceed 40 per not exceed 30 per cent of the
machinery, for earth, minerals or cent of the ex-works price of ex-works price of the product
ores; pile-drivers and pile- the product, and
extractors; snow-ploughs and — within the above limit, the
snow-blowers value of all the materials of
heading 8431 used does not
exceed 10 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3481

▼B

(1) (2) (3) or (4)

ex 8431 – Parts suitable for use solely or Manufacture in which the value of
principally with road rollers all the materials used does not
exceed 40 per cent of the ex-
works price of the product

– Parts suitable for use solely or Manufacture in which the value of

principally with the machinery all the materials used does not
of headings 8427 exceed 50 per cent of the ex-
works price of the product

8439 Machinery for making pulp of Manufacture from materials of any Manufacture in which the value
fibrous cellulosic material or for heading, except that of the product of all the materials used does
making or finishing paper or not exceed 50 per cent of the
paperboard ex-works price of the product

ex 8443 Printers, for office machines (for Manufacture in which the value of
example automatic data processing all the materials used does not
machines, word-processing exceed 40 per cent of the ex-
machines, etc.) works price of the product

8444 to 8447 Machines of these headings for Manufacture in which the value of
use in the textile industry all the materials used does not
exceed 40 per cent of the ex-
works price of the product

ex 8448 Auxiliary machinery for use with Manufacture in which the value of
machines of headings 8444 and all the materials used does not
8445 exceed 40 per cent of the ex-
works price of the product

8452 Sewing machines, other than

book-sewing machines of heading
8440; furniture, bases and covers
specially designed for sewing
machines; sewing machine
needles:

– Sewing machines (lock stitch Manufacture in which:

only) with heads of a weight — the value of all the materials
not exceeding 16 kg without used does not exceed 40 per
motor or 17 kg with motor cent of the ex-works price of
the product,
— the value of all the non-orig-
inating 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 per cent of the ex-
works price of the product

8456 to 8466 Machine-tools and machines and Manufacture in which the value of
their parts and accessories of all the materials used does not
headings 8456 to 8466 exceed 40 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3482

▼B

(1) (2) (3) or (4)

8469 to 8472 Office machines (for example, Manufacture in which the value of
typewriters, calculating machines, all the materials used does not
automatic data processing exceed 40 per cent of the ex-
machines, duplicating machines, works price of the product
stapling machines)

8479 Machines and mechanical Manufacture from materials of any Manufacture in which the value
appliances having individual func- heading, except that of the product of all the materials used does
tions, not specified or included not exceed 50 per cent of the
elsewhere in this chapter ex-works price of the product

8480 Moulding boxes for metal foundry; Manufacture from materials of any Manufacture in which the value
mould bases; moulding patterns; heading, except that of the product of all the materials used does
moulds for metal (other than not exceed 50 per cent of the
ingot moulds), metal carbides, ex-works price of the product
glass, mineral materials, rubber or
plastics

8481 Taps, cocks, valves and similar Manufacture from materials of any Manufacture in which the value
appliances for pipes, boiler shells, heading, except that of the product of all the materials used does
tanks, vats or the like, including not exceed 50 per cent of the
pressure-reducing valves and ex-works price of the product
thermostatically controlled valves

8482 Ball or roller bearings, and parts Manufacture: Manufacture in which the value
thereof — from materials of any heading, of all the materials used does
except that of the product, and not exceed 25 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

ex 8486 – Machine tools for working any – Manufacture in which the value
material by removal of material, of all the materials used does not
by laser or other light or photon exceed 40 per cent of the ex-
beam, ultrasonic, electrodis- works price of the product
charge, lectrochemical, electron
beam, ionic-beam or plasma arc
processes and parts and acces-
sories thereof
– machine tools (including presses)
for working metal by bending,
folding, straightening, flattening,
and parts and accessories thereof
– machine tools for working stone,
ceramics, concrete, asbestos-
cement or like mineral materials
or for cold working glass and
parts and accessories thereof

– marking-out instruments which

are pattern generating apparatus
of a kind used for producing
masks or reticles from
photoresist coated substrates;
parts and accessories thereof
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3483

▼B

(1) (2) (3) or (4)

– moulds, injection or compression Manufacture in which the value of

types all the materials used does not
exceed 50 per cent of the ex-
works price of the product

– lifting, handing, loading or Manufacture in which: Manufacture in which the value

unloading machinery — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 per cent of the ex-
works price of the product

ex Chapter 85 Electrical machinery and Manufacture from materials of any Manufacture in which the value
equipment and parts thereof; heading, except that of the product of all the materials used does
sound recorders and reproducers, not exceed 60 per cent of the
television image and sound ex-works price of the product
recorders and reproducers, and
parts and accessories of such
articles; except for

8501 Electric motors and generators Manufacture in which: Manufacture in which the value
(excluding generating sets) — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
heading 8503 used does not
exceed 10 per cent of the ex-
works price of the product

8502 Electric generating sets and rotary Manufacture in which: Manufacture in which the value
converters — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
headings 8501 and 8503 used
does not exceed 10 per cent
of the ex-works price of the
product

8503 Parts suitable for use solely or Manufacture from materials of any Manufacture in which the value
principally with the machines of heading, except that of the product of all the materials used does
heading No 8501 or 8502 not exceed 50 per cent of the
ex-works price of the product

ex 8504 Power supply units for automatic Manufacture in which the value of
data-processing machines all the materials used does not
exceed 40 per cent of the ex-
works price of the product

8509 Electromechanical domestic Manufacture from materials of any Manufacture in which the value
appliances, with self-contained heading, except that of the product of all the materials used does
electric motor, other than vacuum not exceed 50 per cent of the
cleaners of heading 8508; parts ex-works price of the product
thereof
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3484

▼B

(1) (2) (3) or (4)

8516 Electric instantaneous or storage Manufacture from materials of any Manufacture in which the value
water heaters and immersion heading, except that of the product of all the materials used does
heaters; electric space heating not exceed 50 per cent of the
apparatus and soil heating ex-works price of the product
apparatus; electrothermic hair-
dressing apparatus (for example,
hair dryers, hair curlers, curling
tong heaters) and hand dryers;
electric smoothing irons; other
electrothermic appliances of a
kind used for domestic purposes;
electric heating resistors, other
than those of heading 8545

ex 8517 Other apparatus for the trans- Manufacture in which: Manufacture in which the value
mission or reception of voice, — the value of all the materials of all the materials used does
images or other data, including used does not exceed 40 per not exceed 25 per cent of the
apparatus for communication in a cent of the ex-works price of ex-works price of the product
wireless network (such as a local the product, and
or wide area network), other than — the value of all the non-orig-
transmission or reception apparatus inating materials used does
of headings 8443, 8525, 8527 or not exceed the value of all the
8528 originating materials used

8519 Sound recording and sound repro- Manufacture in which the value of
ducing apparatus all the materials used does not
exceed 50 per cent of the ex-
works price of the product

8521 Video recording or reproducing Manufacture in which: Manufacture in which the value
apparatus, whether or not incor- — the value of all the materials of all the materials used does
porating a video tuner used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— the value of all the non-orig-
inating materials used does
not exceed the value of all the
originating materials used

8522 Parts and accessories suitable for Manufacture in which the value of
use solely or principally with the all the materials used does not
apparatus of headings 8519 to exceed 40 per cent of the ex-
8521 works price of the product

8523 – Unrecorded discs, tapes, solid- Manufacture in which the value of

state non-volatile storage all the materials used does not
devices and other media for the exceed 40 per cent of the ex-
recording of sound or of other works price of the product
phenomena, but excluding
products of Chapter 37;

– recorded discs, tapes solid-state Manufacture in which the value of

non-volatile storage devices and all the materials used does not
other media for the recording of exceed 50 per cent of the ex-
sound or of other phenomena, works price of the product
but excluding products of
Chapter 37

– matrices and masters for the Manufacture in which: Manufacture in which the value
production of discs, but — the value of all the materials of all the materials used does
excluding products of Chapter used does not exceed 40 per not exceed 30 per cent of the
37; cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
heading 8523 used does not
exceed 10 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3485

▼B

(1) (2) (3) or (4)

– proximity cards and "smart Manufacture: Manufacture in which the value

cards" with two or more elec- — from materials of any heading, of all the materials used does
tronic integrated circuits except that of the product, and not exceed 30 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

– "smart cards" with one electronic Manufacture in which: Manufacture in which the value
integrated circuit — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 25 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 per cent
of the ex-works price of the
product
or

The operation of diffusion, in

which integrated circuits are
formed on a semi-conductor
substrate by the selective intro-
duction of an appropriate dopant,
whether or not assembled and/or
tested in a country other than
those specified in Articles 3 and 4

8525 Transmission apparatus for radio- Manufacture in which: Manufacture in which the value
broadcasting or television, — the value of all the materials of all the materials used does
whether or not incorporating used does not exceed 40 per not exceed 25 per cent of the
reception apparatus or sound cent of the ex-works price of ex-works price of the product
recording or reproducing the product, and
apparatus; television cameras, — the value of all the non-orig-
digital cameras and video camera inating materials used does
recorders not exceed the value of all the
originating materials used

8526 Radar apparatus, radio navi- Manufacture in which: Manufacture in which the value
gational aid apparatus and radio — the value of all the materials of all the materials used does
remote control apparatus used does not exceed 40 per not exceed 25 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— the value of all the non-orig-
inating materials used does
not exceed the value of all the
originating materials used

8527 Reception apparatus for radio- Manufacture in which the value of

broadcasting, whether or not all the materials used does not
combined, in the same housing, exceed 50 per cent of the ex-
with sound recording or repro- works price of the product
ducing apparatus or a clock

8528 Monitors and projectors, not incor- Manufacture in which the value of
porating television reception all the materials used does not
apparatus; reception apparatus for exceed 50 per cent of the ex-
television, whether or not incor- works price of the product
porating radio-broadcast receivers
or sound or video recording or
reproducing apparatus
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3486

▼B

(1) (2) (3) or (4)

ex 8531 Indicator panels incorporating Manufacture from materials of any Manufacture in which the value
liquid crystal devices (LCD's) or heading, except that of the product of all the materials used does
light emitting diodes (LED's) not exceed 50 per cent of the
ex-works price of the product

8535 Electrical apparatus for switching Manufacture in which: Manufacture in which the value
or protecting electrical circuits, or — the value of all the materials of all the materials used does
for making connections to or in used does not exceed 40 per not exceed 30 per cent of the
electrical circuits (for example, cent of the ex-works price of ex-works price of the product
switches, fuses, lightning arresters, the product, and
voltage limiters, surge suppressors, — within the above limit, the
plugs and other connectors, value of all the materials of
junctions boxes) for a voltage heading 8538 used does not
exceeding 1 000 V exceed 10 per cent of the ex-
works price of the product

8537 Boards, panels, consoles, desks, Manufacture from materials of any

cabinets and other bases, heading, except that of the product
equipped with two or more
apparatus of heading 8535 or
8536, for electric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
Chapter 90, and numerical control
apparatus, other than switching
apparatus of heading 8517

ex 8540 Cathode-ray television picture Manufacture in which the value of

tubes, including video monitor all the materials used does not
cathode-ray tubes exceed 50 per cent of the ex-
works price of the product

ex 8541 Diodes, transistors and similar Manufacture: Manufacture in which the value
semi-conductor devices, except — from materials of any heading, of all the materials used does
wafers not yet cut into chips except that of the product, and not exceed 25 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

ex 8542 Electronic integrated circuits

Monolithic integrated circuits Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 25 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 per cent
of the ex-works price of the
product
or
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3487

▼B

(1) (2) (3) or (4)

The operation of diffusion, in

which integrated circuits are
formed on a semi-conductor
substrate by the selective intro-
duction of an appropriate dopant,
whether or not assembled and/or
tested in a country other than
those specified in Articles 3 and 4

– multichips which are parts of Manufacture in which the value of

machinery or apparatus, not all the materials used does not
specified or included elsewhere exceed 40 per cent of the ex-
in this Chapter works price of the product

– others Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 25 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 per cent
of the ex-works price of the
product

ex 8543 Electrical machines and apparatus, Manufacture from materials of any Manufacture in which the value
having individual functions, not heading, except that of the product of all the materials used does
specified or included elsewhere in not exceed 50 per cent of the
this chapter except particle acceler- ex-works price of the product
ators, signal generators, machines
and apparatus for electroplating,
electrolysis or electrophoresis and
parts thereof

8544 Insulated (including enamelled or Manufacture in which the value of

anodised) wire, cable (including all the materials used does not
coaxial cable) and other insulated exceed 55 per cent of the ex-
electric conductors, whether or not works price of the product
fitted with connectors; optical fibre
cables, made up of individually
sheathed fibres, whether or not
assembled with electric conductors
or fitted with connectors

8545 Carbon electrodes, carbon brushes, Manufacture in which the value of

lamp carbons, battery carbons and all the materials used does not
other articles of graphite or other exceed 40 per cent of the ex-
carbon, with or without metal, of a works price of the product
kind used for electrical purposes

8546 Electrical insulators of any Manufacture in which the value of

material all the materials used does not
exceed 40 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3488

▼B

(1) (2) (3) or (4)

8547 Insulating fittings for electrical Manufacture in which the value of

machines, appliances or all the materials used does not
equipment, being fittings wholly exceed 50 per cent of the ex-
of insulating materials apart from works price of the product
any minor components of metal
(for example, threaded sockets)
incorporated during moulding
solely for purposes of assembly,
other than insulators of heading
8546; electrical conduit tubing
and joints therefor, of base metal
lined with insulating material

8548 – Waste and scrap of primary cells, Manufacture in which the value of
primary batteries and electric all the materials used does not
accumulators; spent primary exceed 40 per cent of the ex-
cells, spent primary batteries works price of the product
and spent electric accumulators;
electrical parts of machinery or
apparatus, not specified or
included elsewhere in this
Chapter

– Electronic microassemblies Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 25 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 per cent
of the ex-works price of the
product

ex Chapter 86 Railway or tramway locomotives, Manufacture in which the value of

rolling-stock and parts thereof; all the materials used does not
railway or tramway track fixtures exceed 40 per cent of the ex-
and fittings and parts thereof; works price of the product
mechanical (including electro-
mechanical) traffic signalling
equipment of all kinds; except for:

8608 Railway or tramway track fixtures Manufacture: Manufacture in which the value
and fittings; mechanical (including — from materials of any heading, of all the materials used does
electromechanical) signalling, except that of the product, and not exceed 30 per cent of the
safety or traffic control equipment — in which the value of all the ex-works price of the product
for railways, tramways, roads, materials used does not
inland waterways, parking facil- exceed 40 per cent of the ex-
ities, port installations or airfields; works price of the product
parts of the foregoing

ex Chapter 87 Vehicles other than railway or Manufacture in which the value of

tramway rolling-stock, and parts all the materials used does not
and accessories thereof; except for: exceed 50 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3489

▼B

(1) (2) (3) or (4)

8708 Parts and accessories of the motor Manufacture from materials of any Manufacture in which the value
vehicles heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

8709 Works trucks, self-propelled, not Manufacture: Manufacture in which the value
fitted with lifting or handling — from materials of any heading, of all the materials used does
equipment, of the type used in except that of the product, and not exceed 30 per cent of the
factories, warehouses, dock areas — in which the value of all the ex-works price of the product
or airports for short distance materials used does not
transport of goods; tractors of the exceed 40 per cent of the ex-
type used on railway station plat- works price of the product
forms; parts of the foregoing
vehicles

8710 Tanks and other armoured fighting Manufacture: Manufacture in which the value
vehicles, motorised, whether or not — from materials of any heading, of all the materials used does
fitted with weapons, and parts of except that of the product, and not exceed 30 per cent of the
such vehicles — in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

8711 Motorcycles (including mopeds) Manufacture from materials of any Manufacture in which the value
and cycles fitted with an auxiliary heading, except that of the product of all the materials used does
motor, with or without side-cars; not exceed 50 per cent of the
side-cars ex-works price of the product

8714 Parts and accessories of vehicles Manufacture from materials of any Manufacture in which the value
of headings 8711 to 8713 heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

8715 Baby carriages and parts thereof Manufacture: Manufacture in which the value
— from materials of any heading, of all the materials used does
except that of the product, and not exceed 30 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

8716 Trailers and semi-trailers; other Manufacture from materials of any Manufacture in which the value
vehicles, not mechanically heading, except that of the product of all the materials used does
propelled; parts thereof not exceed 50 per cent of the
ex-works price of the product

ex Chapter 88 Aircraft, spacecraft, and parts Manufacture from materials of any Manufacture in which the value
thereof; except for: heading, except that of the product of all the materials used does
not exceed 40 per cent of the
ex-works price of the product

ex 8804 Rotochutes Manufacture from materials of any Manufacture in which the value
heading, including other materials of all the materials used does
of heading 8804 not exceed 40 per cent of the
ex-works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3490

▼B

(1) (2) (3) or (4)

8805 Aircraft launching gear; deck- Manufacture from materials of any Manufacture in which the value
arrestor or similar gear; ground heading, except that of the product of all the materials used does
flying trainers; parts of the not exceed 30 per cent of the
foregoing articles ex-works price of the product

Chapter 89 Ships, boats and floating structures Manufacture from materials of any Manufacture in which the value
heading, except that of the product. of all the materials used does
However, hulls of heading 8906 not exceed 40 per cent of the
may not be used ex-works price of the product

ex Chapter 90 Optical, photographic, cinemato- Manufacture: Manufacture in which the value

graphic, measuring, checking, — from materials of any heading, of all the materials used does
precision, medical or surgical except that of the product, and not exceed 30 per cent of the
instruments and apparatus; parts — in which the value of all the ex-works price of the product
and accessories thereof; except for: materials used does not
exceed 40 per cent of the ex-
works price of the product

9001 Optical fibres and optical fibre Manufacture in which the value of
bundles; optical fibre cables other all the materials used does not
than those of heading 8544; sheets exceed 40 per cent of the ex-
and plates of polarising material; works price of the product
lenses (including contact lenses),
prisms, mirrors and other optical
elements, of any material,
unmounted, other than such
elements of glass not optically
worked

9002 Lenses, prisms, mirrors and other Manufacture in which the value of
optical elements, of any material, all the materials used does not
mounted, being parts of or exceed 40 per cent of the ex-
fittings for instruments or works price of the product
apparatus, other than such
elements of glass not optically
worked

9004 Spectacles, goggles and the like, Manufacture in which the value of
corrective, protective or other all the materials used does not
exceed 40 per cent of the ex-
works price of the product

ex 9005 Binoculars, monoculars, other Manufacture: Manufacture in which the value

optical telescopes, and mountings — from materials of any heading, of all the materials used does
therefor, except for astronomical except that of the product, not exceed 30 per cent of the
refracting telescopes and — in which the value of all the ex-works price of the product
mountings therefor materials used does not
exceed 40 per cent of the ex-
works price of the product, and
— in which the value of all the
non-originating materials used
does not exceed the value of
all the originating materials
used
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3491

▼B

(1) (2) (3) or (4)

ex 9006 Photographic (other than cinemato- Manufacture: Manufacture in which the value
graphic) cameras; photographic — from materials of any heading, of all the materials used does
flashlight apparatus and flashbulbs except that of the product, not exceed 30 per cent of the
other than electrically ignited — in which the value of all the ex-works price of the product
flashbulbs materials used does not
exceed 40 per cent of the ex-
works price of the product, and
— in which the value of all the
non-originating materials used
does not exceed the value of
all the originating materials
used

9007 Cinematographic cameras and Manufacture: Manufacture in which the value

projectors, whether or not incor- — from materials of any heading, of all the materials used does
porating sound recording or repro- except that of the product, not exceed 30 per cent of the
ducing apparatus — in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product, and
— in which the value of all the
non-originating materials used
does not exceed the value of
all the originating materials
used

9011 Compound optical microscopes, Manufacture: Manufacture in which the value

including those for photomicro- — from materials of any heading, of all the materials used does
graphy, cinephotomicrography or except that of the product, not exceed 30 per cent of the
microprojection — in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product, and
— in which the value of all the
non-originating materials used
does not exceed the value of
all the originating materials
used

ex 9014 Other navigational instruments and Manufacture in which the value of

appliances all the materials used does not
exceed 40 per cent of the ex-
works price of the product

9015 Surveying (including photogram- Manufacture in which the value of

metrical surveying), hydrographic, all the materials used does not
oceanographic, hydrological, exceed 40 per cent of the ex-
meteorological or geophysical works price of the product
instruments and appliances,
excluding compasses; rangefinders

9016 Balances of a sensitivity of 5 cg or Manufacture in which the value of

better, with or without weights all the materials used does not
exceed 40 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3492

▼B

(1) (2) (3) or (4)

9017 Drawing, marking-out or math- Manufacture in which the value of

ematical calculating instruments all the materials used does not
(for example, drafting machines, exceed 40 per cent of the ex-
pantographs, protractors, drawing works price of the product
sets, slide rules, disc calculators);
instruments for measuring length,
for use in the hand (for example,
measuring rods and tapes, microm-
eters, callipers), not specified or
included elsewhere in this chapter

9018 Instruments and appliances used in

medical, surgical, dental or
veterinary sciences, including
scintigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments:

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

– Other Manufacture: Manufacture in which the value

— from materials of any heading, of all the materials used does
except that of the product, and not exceed 25 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

9019 Mechano-therapy appliances; Manufacture: Manufacture in which the value

massage apparatus; psychological — from materials of any heading, of all the materials used does
aptitude-testing apparatus; ozone except that of the product, and not exceed 25 per cent of the
therapy, oxygen therapy, aerosol — in which the value of all the ex-works price of the product
therapy, artificial respiration or materials used does not
other therapeutic respiration exceed 40 per cent of the ex-
apparatus works price of the product

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

9024 Machines and appliances for Manufacture in which the value of

testing the hardness, strength, all the materials used does not
compressibility, elasticity or other exceed 40 per cent of the ex-
mechanical properties of materials works price of the product
(for example, metals, wood,
textiles, paper, plastics)
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3493

▼B

(1) (2) (3) or (4)

9025 – Hydrometers and similar floating Manufacture in which the value of

instruments, thermometers all the materials used does not
(except for electric or electronic exceed 40 per cent of the ex-
thermometers for vehicles), pyro- works price of the product
meters, barometers, hygrometers
and psychrometers, recording or
not, and any combination of
these instruments

– Electricor electronic ther- Manufacture from materials of any Manufacture in which the value
mometers for vehicles heading, except that of the product of all the materials used does
not exceed 55 per cent of the
ex-works price of the product

9026 – Instruments and apparatus for Manufacture in which the value of

measuring or checking the flow, all the materials used does not
level, or other variables of exceed 40 per cent of the ex-
liquids or gases (for example, works price of the product
flow meters, level gauges, mano-
meters, heat meters), excluding
electric or electronic fuel gauges
for vehicles instruments and
apparatus of heading 9014,
9015, 9028 or 9032

– Others Manufacture from materials of any Manufacture in which the value

heading, except that of the product of all the materials used does
not exceed 55 per cent of the
ex-works price of the product

9027 Instruments and apparatus for Manufacture in which the value of

physical or chemical analysis (for all the materials used does not
example, polarimeters, refracto- exceed 40 per cent of the ex-
meters, spectrometers, gas or works price of the product
smoke analysis apparatus);
instruments and apparatus for
measuring or checking viscosity,
porosity, expansion, surface
tension or the like; instruments
and apparatus for measuring or
checking quantities of heat, sound
or light (including exposure
meters); microtomes

9028 Gas, liquid or electricity supply or

production meters, including cali-
brating meters therefor:

– Parts and accessories Manufacture in which the value of

all the materials used does not
exceed 40 per cent of the ex-
works price of the product

– Other Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— the value of all the non-orig-
inating materials used does
not exceed the value of all the
originating materials used
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3494

▼B

(1) (2) (3) or (4)

9029 Revolution counters, production Manufacture from materials of any Manufacture in which the value
counters, taximeters, mileometers, heading, except that of the product of all the materials used does
pedometers and the like; speed not exceed 55 per cent of the
indicators and tachometers, other ex-works price of the product
than those of heading 9014 or
9015; stroboscopes

9030 Oscilloscopes, spectrum analysers Manufacture in which the value of

and other instruments and all the materials used does not
apparatus for measuring or exceed 40 per cent of the ex-
checking electrical quantities, works price of the product
excluding meters of heading
9028; instruments and apparatus
for measuring or detecting alpha,
beta, gamma, X-ray, cosmic or
other ionising radiations

9031 Measuring or checking instru- Manufacture in which the value of

ments, appliances and machines, all the materials used does not
not specified or included exceed 40 per cent of the ex-
elsewhere in this chapter; profile works price of the product
projectors

9032 Automatic regulating or Manufacture in which the value of

controlling instruments and all the materials used does not
apparatus exceed 40 per cent of the ex-
works price of the product

9033 Parts and accessories (not specified Manufacture in which the value of
or included elsewhere in this all the materials used does not
chapter) for machines, appliances, exceed 40 per cent of the ex-
instruments or apparatus of works price of the product
Chapter 90

ex Chapter 91 Clocks and watches and parts Manufacture in which the value of
thereof; except for: all the materials used does not
exceed 40 per cent of the ex-
works price of the product

ex 9104 Instrument panel clocks and clocks Manufacture in which the value of
of a similar type for vehicles of all the materials used does not
Chapter 87 exceed 60 per cent of the ex-
works price of the product

9105 Other clocks Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— the value of all the non-orig-
inating materials used does
not exceed the value of all the
originating materials used
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3495

▼B

(1) (2) (3) or (4)

9109 Clock movements, complete and Manufacture in which: Manufacture in which the value
assembled — the value of all the materials of all the materials used does
used does not exceed 40 per not exceed 30 per cent of the
cent of the ex-works price of ex-works price of the product
the product, and
— the value of all the non-orig-
inating materials used does
not exceed the value of all the
originating materials used

9110 Complete watch or clock move- Manufacture in which: Manufacture in which the value
ments, unassembled or partly — the value of all the materials of all the materials used does
assembled (movement sets); used does not exceed 40 per not exceed 30 per cent of the
incomplete watch or clock move- cent of the ex-works price of ex-works price of the product
ments, assembled; rough watch or the product, and
clock movements — within the above limit, the
value of all the materials of
heading 9114 used does not
exceed 10 per cent of the ex-
works price of the product

9111 Watch cases and parts thereof Manufacture: Manufacture in which the value
— from materials of any heading, of all the materials used does
except that of the product, and not exceed 30 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

9112 Clock cases and cases of a similar Manufacture: Manufacture in which the value
type for other goods of this — from materials of any heading, of all the materials used does
chapter, and parts thereof except that of the product, and not exceed 30 per cent of the
— in which the value of all the ex-works price of the product
materials used does not
exceed 40 per cent of the ex-
works price of the product

9113 Watch straps, watch bands and

watch bracelets, and parts thereof:

– Of base metal, whether or not Manufacture in which the value of

gold- or silver-plated, or of all the materials used does not
metal clad with precious metal exceed 40 per cent of the ex-
works price of the product

– Other Manufacture in which the value of

all the materials used does not
exceed 50 per cent of the ex-
works price of the product

Chapter 92 Musical instruments; parts and Manufacture in which the value of

accessories of such articles all the materials used does not
exceed 40 per cent of the ex-
works price of the product

Chapter 93 Arms and ammunition; parts and Manufacture in which the value of
accessories thereof all the materials used does not
exceed 50 per cent of the ex-
works price of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3496

▼B

(1) (2) (3) or (4)

ex Chapter 94 Furniture; bedding, mattresses, Manufacture from materials of any Manufacture in which the value
mattress supports, cushions and heading, except that of the product of all the materials used does
similar stuffed furnishings; lamps not exceed 50 per cent of the
and lighting fittings, not ex-works price of the product
elsewhere specified or included;
illuminated signs, illuminated
name-plates and the like; prefab-
ricated buildings; except for:

9401 Seats (other than those of heading Manufacture from materials of any Manufacture in which the value
9402), whether or not convertible heading, except that of the product of all the materials used does
into beds, and parts thereof not exceed 55 per cent of the
ex-works price of the product

9405 and 9406 Lamps and lighting fittings Manufacture in which the value of
including searchlights and spot- all the materials used does not
lights and parts thereof, not exceed 50 per cent of the ex-
elsewhere specified or included; works price of the product
illuminated signs, illuminated
name-plates and the like, having
a permanently fixed light source,
and parts thereof not elsewhere
specified or included; prefabricated
buildings

ex Chapter 95 Toys, games and sports requisites; Manufacture from materials of any Manufacture in which the value
parts and accessories thereof; heading, except that of the product of all the materials used does
except for: not exceed 50 per cent 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 Manufacture from materials of any Manufacture in which the value
articles; except for: heading, except that of the product of all the materials used does
not exceed 50 per cent of the
ex-works price of the product

ex 9601 and ex Articles of animal, vegetable or Manufacture from "worked"

9602 mineral carving materials carving materials of the same
heading as the product

ex 9603 Brooms and brushes (except for Manufacture in which the value of
besoms and the like and brushes all the materials used does not
made from marten or squirrel exceed 50 per cent of the ex-
hair), hand-operated mechanical works price of the product
floor sweepers, not motorised,
paint pads and rollers, squeegees
and mops

9605 Travel sets for personal toilet, Each item in the set must satisfy
sewing or shoe or clothes cleaning 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
per cent of the ex-works price of
the set
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3497

▼B

(1) (2) (3) or (4)

9606 Buttons, press-fasteners, snap- Manufacture:

fasteners and press-studs, button — from materials of any heading,
moulds and other parts of these except that of the product, and
articles; button blanks — in which the value of all the
materials used does not
exceed 50 per cent of the ex-
works price of the product
9608 Ball-point pens; felt-tipped and Manufacture from materials of any
other porous-tipped pens and heading, except that of the product.
markers; fountain pens, stylograph However, nibs or nib-points of the
pens and other pens; duplicating same heading as the product may
stylos; propelling or sliding be used
pencils; pen-holders, pencil-
holders and similar holders; parts
(including caps and clips) of the
foregoing articles, other than
those of heading 9609
ex 9609 Pencils Manufacture from materials of any
heading
9612 Typewriter or similar ribbons, Manufacture:
inked or otherwise prepared for — from materials of any heading,
giving impressions, whether or except that of the product, and
not on spools or in cartridges; — in which the value of all the
ink-pads, whether or not inked, materials used does not
with or without boxes exceed 50 per cent 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 per cent
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 Manufacture from materials of any
antiques heading, except that of the product
(1) In the case of products of heading 0504, the rule of Article 5(1)(c) applies.
(2) See Note 1 of Appendix 2A.
(3) See Note 2 of Appendix 2A.
(4) See Note 3 of Appendix 2A.
(5) For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
(6) For the special conditions relating to "specific processes", see Introductory Note 7.2.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(8) A "group" is regarded as any part of the heading separated from the rest by a semicolon.
(9) See Note 4 of Appendix 2 A.
(10) See Note 5 of Appendix 2 A.
(11) See Note 6 of Appendix 2 A.
(12) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(13) See Introductory Note 6.
(14) See Note 7 of Appendix 2 A.
(15) 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.
(16) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
(17) See Note 8 in Appendix 2A.
(18) See Notes 8 and 9 of Appendix 2A.
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3498

▼B
Appendix 2A

ADDENDUM TO THE LIST OF WORKING OR PROCESSING

REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED
CAN OBTAIN ORIGINATING STATUS

Common provisions

1. For the products described below, the following rules may also apply instead
of the rules set out in Appendix 2 for products originating either in the
European Union or in a signatory Andean Country, as the case may be.

2. When a product is covered by a rule of origin that is subject to quotas, the

proof of origin for that product shall contain the following statement in
English: ‘Product originating in accordance with Appendix 2A of Annex II’.

3. The quotas indicated below will be managed on a first-come, first-served

basis. The quantities exported to a Party shall be calculated on the basis of
the imports of the Party concerned.

4. In the European Union, any quota referred to in this Appendix shall be

managed by the European Commission.

▼M2
Note 1
The following rule shall confer origin for products exported from the
European Union to Colombia, Ecuador or Peru within the annual quotas per
country indicated below:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

ex 0901 Roasted coffee of Manufacture from

the variety Arabica materials of any
heading

Colombia Peru Ecuador

120 Metric Tonnes 30 Metric Tonnes 110 Metric Tonnes

▼B
Note 2
The following rule shall confer origin for products exported from the European
Union to Peru and from Peru to the European Union:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

1507 to Soybean oil, peanut Manufacture from

1508 (ground-nut)oil, and materials of any
their fractions, but subheading, except
not chemically that of the product
modified
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3499

▼B

(1) (2) (3) or (4)

1512 to Sunflower-seed, Manufacture from

1515 safflower or cotton- materials of any
seed, coconut subheading, except
(copra), palm that of the product
kernel, babassu,
rape, colza,
mustard, other fixed
vegetable fats and
oils (including
jojoba oil) and their
fractions, but not
chemically modified

1516 Animal or vegetable Manufacture from

fats and oils and materials of any
their fractions, heading except that
partly or wholly of the product
hydrogenated, inter-
esterified, re-
esterified or elaidi-
nised, whether or
not refined, but not
further prepared

1517 Margarine; edible Manufacture:

mixtures or prep- — from materials
arations of animal of any heading
or vegetable fats or except that of
oils or of fractions the product, and
of different fats or — in which at
oils of this Chapter, least 40 per
other than edible cent by weight
fats or oils or their of all the
fractions of heading materials of
1516 Chapter 4 used
are originating

▼M2
Note 3
The following rule shall confer origin for products exported from the
European Union to Colombia, Ecuador or Peru within the annual quotas per
country indicated below:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

1805 Cocoa powder, not Manufacture from

containing added materials of any
sugar or other heading, except that
sweetening matter of the product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3500

▼M2

Colombia Peru Ecuador

100 Metric Tonnes 450 Metric Tonnes 120 Metric Tonnes

▼B
Note 4
The following rule shall confer origin for products exported from the European
Union to Peru and from Peru to the European Union:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

ex 3824 Biodiesel: mixtures Manufacture from Manufacture in

of mono alkyl materials of any which the value of
ethers of the fatty heading, except that all the materials
acids of the long of the product. used does not
chain of sub However, materials exceed 40 per cent
products of of the same of the ex-works
vegetable and heading as the price of the product
animal oils. For product may be
greater certainty, used, provided that
the mono alkyl their total value
ether makes does not exceed 20
reference to methyl per cent of the ex-
ether or ethyl ether works price of the
of fatty acids product

▼M2
Note 5
The following rule shall confer origin for products exported from Colombia,
Ecuador and Peru to the European Union within the annual quotas per country
indicated below:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

3920 Other plates, sheets, Manufacture from Manufacture in

film, foil and strip, materials of any which the value of
of plastics, heading except that all the materials
noncellular and not- of the product. used does not
reinforced, lami- However, materials exceed 55 per cent
nated, supported or of the same of the ex works
similarly combined heading as the price of the product
with other materials product may be
used, provided that
their total value
does not exceed 50
per cent of the ex
works price of the
product
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3501

▼M2

Colombia Peru Ecuador

15 000 Metric Tonnes 15 000 Metric Tonnes 15 000 Metric Tonnes

If more than 75 per cent of the above-stated quota quantities is used during a
given year, these quantities shall be reviewed, with a view to agree on their
increase, in the Subcommittee.

▼B
Note 6
The following rule shall confer origin for products exported from Peru to the
European Union within the annual quota indicated below:

Working or processing carried out on non-

HS heading Description of product originating materials that confers originating
status

(1) (2) (3) or (4)

ex 5607 50 and Twine (cordage) Manufacture from

5608 and nets high tenacity
filament yarn clas-
sified in
subheadings
5402 11, 5402 19
or 5402 20

HS classification Peru

Ex 5607 50 and 5608 650 tons

This quantity shall be subject to revision every three years, in a period of 12

years. If more than 75 per cent of the above-stated quota quantity is used per
year during that 3-year period, the quantity for the next three years will be
increased by the rate of growth over the same period of exports from Peru to
the European Union of products of chapter 50 to 63 or by 5 per cent, whichever
is higher.

The revision mentioned in paragraph 1 will be made according to the data

published by the statistical office of the European Union (EUROSTAT) as
soon as they are available. The European Commission shall publish the
adjusted quotas in the Official Journal of the European Union.

▼M2
Note 7
The following rule shall confer origin for products exported from Colombia,
Ecuador and Peru to the European Union within the annual quotas per country
indicated below:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

6108.22 Women's or girls' Manufacture from

briefs and panties, nylon yarn or elas-
knitted or crocheted tomeric yarns from
of man-made fibres headings 5402
and 5404
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3502

▼M2

(1) (2) (3) or (4)

6112.31 Men's or boys' Manufacture from

swimwear knitted nylon yarn or elas-
or crocheted of tomeric yarns from
synthetic fibres headings 5402
and 5404

6112.41 Women's or girls' Manufacture from

swimwear knitted nylon yarn or elas-
or crocheted of tomeric yarns from
synthetic fibres headings 5402
and 5404

6115.10 Graduated Manufacture from

compression hosiery nylon yarn or elas-
(for example, tomeric yarns from
stockings for headings 5402
varicose veins), and 5404
knitted or crocheted

6115.21 Other pantyhose and Manufacture from

tights of synthetic nylon yarn or elas-
fibres measuring tomeric yarns from
per single yarn less headings 5402
than 67 decitex, and 5404
knitted or crocheted

6115.22 Other pantyhose and Manufacture from

tights of synthetic nylon yarn or elas-
fibres measuring tomeric yarns from
per single yarn 67 headings 5402
decitex or more, and 5404
knitted or crocheted

6115.30 Other women's full- Manufacture from

length or knee nylon yarn or elas-
length hosiery, tomeric yarns from
measuring per headings 5402
single yarn less and 5404
than 67 decitex

6115.96 Other, of synthetic Manufacture from

fibres nylon yarn or elas-
tomeric yarns from
headings 5402
and 5404

Colombia Peru Ecuador

HS heading
(Metric Tonnes) (Metric Tonnes) (Metric Tonnes)

6108.22 200 200 200

6112.31 25 25 25

6112.41 100 100 100

6115.10 25 25 25

6115.21 40 40 40
 02012A1221(01) — EN — 13.12.2018 — 001.001 — 3503

▼M2

Colombia Peru Ecuador

HS heading
(Metric Tonnes) (Metric Tonnes) (Metric Tonnes)

6115.22 15 15 15

6115.30 25 25 25

6115.96 175 175 175

If more than 75 per cent of the above-stated quota quantities is used during a
given year, these quantities shall be reviewed, with a view to agree on their
increase, in the Subcommittee.

Note 7a
The following rule shall confer origin for products exported from Ecuador to the
European Union and from the European Union to Ecuador:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

ex 6504 Toquilla straw hats Manufacture in

which the toquilla
straw of
heading 1401 used
is originating

Note 8
The rules of origin provided for in Appendix 2 for the products listed below shall
apply for as long as the European Union maintains a 0 per cent WTO bound
tariff for these products. If the European Union increases the WTO bound tariff
applicable to these products, the following rule shall confer origin for products
exported from Colombia, Ecuador and Peru to the European Union within the
annual quotas per country indicated below:

Working or processing carried out on non-orig-

HS heading Description of product
inating materials that confers originating status

(1) (2) (3) or (4)

7209 Flat-rolled products Manufacture from Manufacture in

to 7214 of iron or non-alloy materials of any which the value of
steel; bars and rods heading, except that all the materials
of iron or non-alloy of the product used does not
steel exceed 50 per cent
of the ex-works
price of the product

7216 Angles, shapes and Manufacture from Manufacture in

to 7217 sections of iron or materials of any which the value of
non-alloy steel; heading, except that all the materials
wire of iron or of the product used does not
non-alloy steel exceed 50 per cent
of the ex-works
price of the product
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(1) (2) (3) or (4)

7304 Tubes, pipes and Manufacture from Manufacture in

to 7306 hollow profiles, of materials of any which the value of
iron or steel heading, except that all the materials
of the product used does not
exceed 50 per cent
of the ex-works
price of the product

7308 Structures and parts Manufacture from Manufacture in

of structures, of iron materials of any which the value of
or steel; plates, rods, heading, except that all the materials
angles, shapes, of the product used does not
sections, tubes and exceed 50 per cent
the like, prepared of the ex-works
for use in structures, price of the product
of iron or steel

Colombia Peru Ecuador

HS
Description of product (Metric (Metric (Metric
heading
Tonnes) Tonnes) Tonnes)

7209 Flat-rolled products of iron 100 000 100 000 100 000
or non-alloy steel, of a
width of 600 mm or more,
cold-rolled (cold-reduced),
not clad, plated or coated

7210 Flat-rolled products of iron 100 000 100 000 100 000
or non-alloy steel, of a
width of 600 mm or more,
clad, plated or coated

7211 Flat-rolled products of iron

or non-alloy steel, of a
width of less than 600 mm,
not clad, plated or coated

7212 Flat-rolled products of iron 100 000 100 000 100 000
or non-alloy steel, of a
width of less than 600 mm,
clad, plated or coated

7213 Bars and rods, hot-rolled, in 100 000 100 000 100 000
irregularly wound coils, of
iron or non-alloy steel

7214 Other bars and rods of iron 100 000 100 000 100 000
or non-alloy steel, not
further worked than forged,
hotrolled, hot-drawn or
hotextruded, but including
those twisted after rolling
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Colombia Peru Ecuador
HS
Description of product (Metric (Metric (Metric
heading
Tonnes) Tonnes) Tonnes)

7216 Angles, shapes and sections 100 000 100 000 100 000
of iron or non-alloy steel

7217 Wire of iron or non-alloy 50 000 50 000 50 000

steel

7304 Tubes, pipes and hollow 50 000 50 000 50 000

profiles, seamless, of iron
(other than cast iron) or steel

7305 Other tubes and pipes (for 50 000 50 000 50 000

example, welded, riveted or
similarly closed), having
circular cross-sections, the
external diameter of which
exceeds 406,4 mm, of iron
or steel

7306 Other tubes, pipes and 100 000 100 000 100 000
hollow profiles (for
example, open seam or
welded, riveted or similarly
closed), of iron or steel

7308 Structures and parts of struc- 50 000 50 000 50 000

tures, of iron or steel; plates,
rods, angles, shapes,
sections, tubes and the like,
prepared for use in struc-
tures, of iron or steel

When 50 per cent of a quota entry is reached, during a given year, the annual
tonnage shall increase by 50 per cent for the following year. The basis for
calculation shall be the quota quantity of the previous year. These quantities,
as well as the basis for calculation may be revised at the request of any Party
upon agreement with the other Parties.

Note 9
The following rule shall confer origin for products exported from Colombia,
Ecuador and Peru to the European Union within the annual quotas per country
indicated below:

Working or processing carried out on

HS heading Description of product non-originating materials that confers
originating status

(1) (2) (3) or (4)

7321 Stoves, ranges, grates, Manufacture Manufacture in

cookers (including those from which the value of
with subsidiary boilers for materials of all the materials
central heating), barbecues, any used does not
braziers, gas rings, plate heading, exceed 50 per cent
warmers and similar except that of the ex-works
nonelectric domestic of the price of the product
appliances, and parts thereof, product
of iron or steel
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(1) (2) (3) or (4)

7323 Table, kitchen or other Manufacture Manufacture in

household articles and parts from which the value of
thereof, of iron or steel; iron materials of all the materials
or steel wool; pot scourers any used does not
and scouring or polishing heading, exceed 50 per cent
pads, gloves and the like, of except that of the ex-works
iron or steel of the price of the product
product
7325 Other cast articles of iron or Manufacture Manufacture in
steel from which the value of
materials of all the materials
any used does not
heading, exceed 50 per cent
except that of the ex-works
of the price of the product
product

HS heading Colombia Peru Ecuador

7321 20 000 units 20 000 units 20 000 units

7323 50 000 Metric Tonnes 50 000 Metric 50 000 Metric
Tonnes Tonnes
7325 50 000 Metric Tonnes 50 000 Metric 50 000 Metric
Tonnes Tonnes

These quantities may be revised at the request of any Party upon agreement with
the other Parties.
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Appendix 3

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND

APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. Each form shall measure 210 × 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 the Member States of the European Union and of
the signatory Andean Countries 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.
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Appendix 4

INVOICE DECLARATION

Specific requirements as for the making out of an invoice declaration

An invoice declaration, the text of which is set out below, shall be made out
using one of the following linguistic versions and in accordance with the
domestic law of the exporting Party. If the declaration is handwritten, it shall
be written in ink in printed characters. The invoice declaration must be drawn up
in accordance with the respective footnotes. The footnotes do not have to be
reproduced.

Bulgarian version
Износителят на продуктите, обхванати от този документ (разрешение № …
от митница или от друг компетентен държавен орган (1)) декларира, че
освен където ясно е отбелязано друго, тези продукти са с … (2)
преференциален произход.

Spanish version
El exportador de los productos incluidos en el presente documento (autorización
aduanera o de la autoridad gubernamental competente no … (1)) declara que,
salvo indicación en sentido contrario, estos productos gozan de un origen prefer-
encial … (2).

Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení celního nebo
příslušného vládního orgánu … (1)) prohlašuje, že kromě zřetelně označených,
mají tyto výrobky preferenční původ v … (2).

Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighe-
dernes eller den kompetente offentlige myndigheds tilladelse nr. … (1)) erklærer,
at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse
i … (2).

German version
Der Ausführer (Ermächtigter Ausführer; Bewilligung der Zollbehörde oder der
zuständigen Regierungsbehörde Nr. … (1)) der Waren, auf die sich dieses
Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben,
präferenzbegünstigte Ursprungswaren … (2) sind.

Estonian version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti või pädeva
valitsusasutuse luba nr. … (1)) deklareerib, et need tooted on … (2) sooduspäri-
toluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια
τελωνείου ή της καθύλην αρμόδιας αρχής, υπ'αριθ. … (1)) δηλώνει ότι, εκτός
εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγ-
ωγής … (2).
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English version
The exporter of the products covered by this document (customs [or competent
governmental] authorisation No … (1)) declares that, except where otherwise
clearly indicated, these products are of … preferential origin (2).

French version
L’exportateur des produits couverts par le présent document (autorisation
douanière ou de l’autorité gouvernementale compétente no … (1)) déclare que,
sauf indication claire du contraire, ces produits ont l’origine préférentielle … (2).

Croatian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (1))
izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (2)
preferencijalnog podrijetla.

Italian version
L’esportatore delle merci contemplate nel presente documento (autorizzazione
doganale o dell’autorità governativa competente n. … (1)) dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

Latvian version
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas vai kompetentu
valsts iestāžu pilnvara Nr. … (1)), deklarē, ka, izņemottur, kur ir citādi skaidri
noteikts, šiem produktiem ir preferenciāla izcelsme no … (2).

Lithuanian version
Šiame dokumente išvardintų prekių eksportuotojas (muitinės arba kompe-
tentingos viešosios valdžios institucijos liudijimo Nr. … (1)) deklaruoja, kad,
jeigu kitaip nenurodyta, tai yra … (2) preferencinės kilmės prekės.

Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1) vagy
az illetékes kormányzati szerv által kiadott engedély száma: …) kijelentem, hogy
eltérő jelzs hiányában az áruk kedvezményes … származásúak (2).

Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni kompetenti
tal-gvern jew tad-dwana nru. … (1)) jiddikjara li, hlief fejn indikat b'mod car li
mhux hekk, dawn il-prodotti huma ta' origini preferenzjali … (2).

Dutch version
De exporteur van de goederen waarop dit document van toepassing is (doua-
nevergunning of vergunning van de competente overheidsinstantie nr. … (1))
verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze
goederen van preferentiële … oorsprong zijn (2).

Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych
lub upoważnienie właściwych władz nr … (1)) deklaruje, że z wyjątkiem gdzie
jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento
(autorização aduaneira ou da autoridade governamental competente no … (1))
declara que, salvo indicação expressa em contrário, estes produtos são de
origem preferencial … (2).

Romanian version
Exportatorul produselor ce fac obiectul acestui document (autorizația vamală sau
a autorității guvernamentale competente nr. … (1)) declară că, exceptând cazul în
care în mod expres este indicat altfel, aceste produse sunt de origine preferen-
țială … (2).

Slovak version
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia colnej správy
alebo príslušného vládneho povolenia … (1)) vyhlasuje, že okrem zreteľne
označených, majú tieto výrobky preferenčný pôvod v … (2).
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Slovenian version
Izvoznik blaga, zajetega s tem dokumentom, (pooblastilo carinskih ali pristojnih
državnih organov št. … (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima
to blago preferencialno … (2) poreklo.
Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin tai toimivaltaisen julkisen
viranomaisen lupa nro … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).
Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens
tillstånd eller behörig statlig myndighet nr. …. (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande … ursprung (2)

...................................................................... (3)
(Place and date)
...................................................................... (4)
(Signature of the exporter; in addition, the name of the person
signing the declaration has to be indicated in clear script)
___________
(1) When the invoice declaration is made out by an approved exporter within the meaning of
Article 21 of this Annex, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved
exporter, the words in brackets shall be omitted or the space left blank.
(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in
part, to products originating in Ceuta and Melilla within the meaning of Article 36 of this
Annex, the exporter must clearly indicate them in the document on which the declaration
is made out by means of the symbol ‘CM’.
( ) These indications may be omitted if the information is contained on the document itself.
3

( ) See Article 20(5) of this Annex. In cases where the exporter is not required to sign, the
4

exemption of signature also implies the exemption of the name of the signatory
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Appendix 5

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PRODUCTS TO WHICH SUBPARAGRAPH (b) OF THE
DECLARATION OF THE EUROPEAN UNION CONCERNING
ARTICLE 5 IN RELATION TO ORIGINATING PRODUCTS FROM
COLOMBIA, ECUADOR AND PERU APPLIES

1. The conditions established in subparagraph (b) of the Declaration of the

European Union concerning Article 5 in relation to originating products
from Colombia, Ecuador and Peru apply for determining the origin of the
following products exported from Peru to the European Union subject to the
annual quotas established below:

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Combined
Nomenclature Description Metric tons
2008

0303 74 30 Frozen mackerel "Scomber scombrus" and 4 000

"Scomber japonicus"

0303 79 65 Frozen anchovies "Engraulis spp." 120

0303 79 91 Horse mackerel "scad""Caranx trachurus, 60

Trachurus trachurus", frozen

0307 49 59 Frozen squid "Ommastrephes spp.", "Noto- 4 200

todarus spp." and "Sepioteuthis spp.", with
or without shell (excl. "Ommastrephes
Sagittatus")

0307 49 99 Squid "Ommastrephes spp.", "Nototodarus 2 500

spp.", "Sepioteuthis spp.", dried, salted or
in brine, with or without shell (excl.
"Ommastrephes Sagittatus")

1604 15 11 Fillets of mackerel of the species Scomber 2 000

scombrus and Scomber japonicus, prepared
or preserved

1604 15 19 Mackerel of the species Scomber scombrus 800

and Scomber japonicus, prepared or
preserved, whole or in pieces (excl.
minced mackerel and fillets of mackerel)

1604 15 90 Prepared or preserved mackerel of species 20

Scomber australasicus, whole or in pieces
(excl. minced)

1604 16 00 Prepared or preserved anchovies, whole or 400

in pieces (excl. minced)

1604 20 40 Prepared or preserved anchovies (excl. 30

whole or in pieces)

1605 90 30 Mussels, snails and other molluscs, 500

prepared or preserved (excl. mussels of
the species Mytilus and of the species
Perna)

2. The proofs of origin issued or made out for products which use the quotas
established in this Appendix shall bear the following statement in English:
"Product originating in accordance with Appendix 5 of Annex II".
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3. The quotas established in this Appendix shall be managed on a first-come,
first-served basis. The quantities exported to the European Union shall be
calculated on the basis of the imports of the European Union.
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Declaration of the european union concerning article 5 in relation to
originating products from colombia, ecuador and peru
▼B
The European Union declares that, for the purposes of subparagraphs 1(f) and
1(g) of Article 5 of Annex II Concerning the Definition of the Concept of
‘Originating Products’ and Methods of Administrative Cooperation (hereinafter
referred to as ‘the Annex’):
(a) the terms ‘their vessels’ and ‘their factory ships’ shall apply only to vessels
and factory ships which (1):
(i) are registered in a European Union Member State or in a signatory
Andean Country;
(ii) sail under the flag of a European Union Member State or of a signatory
Andean Country; and
(iii) meet the following conditions:
— they are at least 50 percent owned by nationals of a European Union
Member State or of a signatory Andean Country; or
— they are owned by juridical persons:
= which have their head office and their main place of business in a
European Union Member State or in a signatory Andean Country,
and
= which are at least 50 percent owned by nationals or public entities
of a European Union Member State or of a signatory Andean
Country.
(b) notwithstanding subparagraph (a), the terms ‘their vessels’ and ‘their factory
ships’ shall also apply to vessels and factory ships that capture products of
sea fishing within 200 nautical miles from the baselines of Peru and that
comply with the following conditions:
(i) they are registered in a European Union Member State or in a signatory
Andean Country;
(ii) they sail under the flag of a European Union Member State or of a
signatory Andean Country;
(iii) they land their captures in Peru; and
(iv) they are owned by juridical persons:
— which have their head office and their main place of business in a
European Union Member State or in a signatory Andean Country,
and
— who collect more than 50 percent of their total turnover in a
European Union Member State or in a signatory Andean Country
The conditions established in this subparagraph (b) shall be applicable to
products specified in Appendix 5.
Every three years from the entry into force of this Agreement, the European
Union shall review Appendix V, taking into account the situation of the biomass
within 200 nautical miles from the base lines of Peru, the investments in Peru, its
export capacity and the social and economic impact in the European Union.
The provisions of the Annex and its Appendices shall be applicable to the
present Declaration, which constitutes an integral part of this Agreement.

(1) For the purposes of fulfilling the conditions for the vessels and factory ships established
under this subparagraph of this Declaration, cumulation of origin may apply with a
member Countries of the Andean Community that is not a Party to this Agreement,
Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Venezuela.
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Joint declaration of colombia, ecuador and peru concerning article 5 in
relation to originating products from the european union
The Republic of Colombia, the Republic of Ecuador and the Republic of Peru
declare that, for the purposes of subparagraphs 1(f) and 1(g) of Article 5 of
Annex II Concerning the Definition of the Concept of ‘Originating Products’
and Methods of Administrative Cooperation (hereinafter referred to as
‘the Annex’):
▼B
The terms ‘their vessels’ and ‘their factory ships’ shall apply only to vessels and
factory ships which:
(a) are registered in a European Union Member State or in a signatory Andean
Country;
(b) sail under the flag of a European Union Member State or of a signatory
Andean Country; and
(c) meet the following conditions:
(i) they are at least 50 percent owned by nationals of a European Union
Member State or of a signatory Andean Country; or
(ii) they are owned by juridical persons:
— which have their head office and their main place of business in a
European Union Member State or in a signatory Andean Country,
and
— which are at least 50 percent owned by nationals or public entities of
a European Union Member State or of a signatory Andean Country.
The provisions of the Annex and its Appendices shall be applicable to this
Declaration, which constitutes an integral part of this Agreement.
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Joint Declaration concerning the Principality of Andorra
1. Products originating in the Principality of Andorra falling within Chapters 25
to 97 of the Harmonised System shall be accepted by the signatory Andean
Countries as originating in the European Union within the meaning of
Article 2 of Annex II Concerning the Definition of the Concept of ‘Orig-
inating Products’ and Methods of Administrative Cooperation (hereinafter
referred to as ‘the Annex’).
2. The Annex shall apply mutatis mutandis for the purposes of defining the
originating status of the above-mentioned products.
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Joint Declaration concerning the Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by the
signatory Andean Countries as originating in the European Union within the
meaning of Article 2 of Annex II Concerning the Definition of The Concept
of ‘Originating Products’ and Methods of Administrative Cooperation (here-
inafter referred to as ‘the Annex’).
2. The Annex shall apply mutatis mutandis for the purposes of defining the
originating status of the above-mentioned products.
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Joint Declaration on the Revision of the rules of origin contained in Annex
II Concerning the Definition of ‘Originating Products’ and Methods of
Administrative Cooperation
1. The Parties agree to review the rules of origin contained in the Annex II
Concerning the Definition of ‘Originating Products’ and Methods of Admin-
istrative Cooperation (hereinafter referred to as ‘the Annex’) and discuss the
necessary amendments upon request of either Party. In such discussions, the
Parties shall take into account the development of technologies, production
processes and all other factors, including on-going reforms of rules of origin,
which might justify the changes to the rules. Any changes to the Annex shall
be made on the basis of an agreement of the Parties concerned, in accordance
with Article 37 of the Annex.
2. Appendix 2 to the Annex will be adapted in accordance with the periodical
changes to the Harmonised System.
3. The Parties agree to analyse the feasibility of implementing a digital proof of
origin.