DECISION No 1/2002 OF THE JOINT
COMMITTEE OF THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF
LATVIA AND THE CZECH REPUBLIC
Having regard to the Free Trade
Agreement between the Republic of Latvia and the Czech Republic,
signed in Riga on 15 April 1996 and Protocol 3 concerning the
definition of the concept of "originating products" and methods
of administrative co-operation to this Agreement,
Recognizing that the consolidation
of the amendments made to Protocol 3 over the years of the
implementation of diagonal cumulation between the Parties shall
ensure the proper operation of the system of pan-European
cumulation as well as shall foster the intensification of
mutually beneficial trade relations and contribute to the process
of integration in Europe;
Having in mind the amendments to
the Harmonized System applicable as from 1.1.2002 bear on changes
that should be incorporated in the consolidated text of Protocol
3;
Protocol 3 concerning the
definition of the concept of "originating products" and methods
of administrative cooperation shall be replaced with the new
Protocol 3 and Annexes to it, which shall constitute an integral
part of this Decision.
This Decision shall enter into
force on the first day of the month following a receipt of the
latter diplomatic note confirming its approval in accordance with
the internal legal requirements of the respective Party.
Done at Riga, this 11 day of
September 2002 in two originals, each in the English language,
both texts being equally authentic.
(referred to in Article 17)
concerning the definition of the concept of "originating
products" and methods of administrative co-operation
Joint Declaration concerning the
review of the changes to the origin rules as a result of the
amendments to the Harmonized System
(a) "manufacture" means any kind
of working or processing including assembly or specific
operations;
(b) "material" means any
ingredient, raw material, component or part, etc., used in the
manufacture of the product;
(c) "product" means the product
being manufactured, even if it is intended for later use in
another manufacturing operation;
(e) "customs value" means the
value as determined in accordance with the 1994 Agreement on
implementation of Article VII of the General Agreement on Tariffs
and Trade (WTO Agreement on customs valuation);
(f) "ex-works price" means the
price paid for the product ex works to the manufacturer in the
Party in whose undertaking the last working or processing is
carried out, provided the price includes the value of all the
materials used, minus any internal taxes which are, or may be,
repaid when the product obtained is exported;
(g) "value of materials" means the
customs value at the time of importation of the non-originating
materials used, or, if this is not known and cannot be
ascertained, the first ascertainable price paid for the materials
in the Party;
(h) "value of originating
materials" means the value of such materials as defined in (g)
applied mutatis mutandis;
(i) "value added" shall be taken
to be the ex works price minus the customs value of each of the
materials incorporated which originate in the countries referred
to in Article 4 or, where the customs value is not known or
cannot be ascertained, the first ascertainable price paid for the
materials in the Party;
(j) "chapters" and "headings" mean
the chapters and the headings (four-digit codes) used in the
nomenclature which makes up the Harmonized Commodity Description
and Coding System, referred to in this Protocol as "the
Harmonized System" or "HS";
(k) "classified" refers to the
classification of a product or material under a particular
heading;
(l) "consignment" means products
which are either sent simultaneously from one exporter to one
consignee or covered by a single transport document covering
their shipment from the exporter to the consignee or, in the
absence of such a document, by a single invoice;
(m) "territories" includes
territorial waters.
For the purpose of implementing
this Agreement, the following products shall be considered as
originating in a Party:
(b) products obtained in that
Party incorporating materials which have not been wholly obtained
there, provided that such materials have undergone sufficient
working or processing in that Party within the meaning of Article
6.
1. Without prejudice to the
provisions of Article 2, products shall be considered as
originating in the Czech Republic if such products are obtained
there, incorporating materials originating in Bulgaria,
Switzerland (including. Liechtenstein)1, the Czech Republic,
Estonia, the European Community, Hungary, Iceland, Lithuania,
Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or
Turkey in accordance with the provisions of the Protocol on rules
of origin annexed to the Agreements between the Czech Republic
and each of these countries, provided that the working or
processing carried out in the Czech Republic goes beyond the
operations referred to in Article 7. It shall not be necessary
that such materials have undergone sufficient working or
processing.
2. Where the working or processing
carried out in the Czech Republic does not go beyond the
operations referred to in Article 7, the product obtained shall
be considered as originating in the Czech Republic only where the
value added there is greater than the value of the materials used
originating in any one of the other countries referred to in
paragraph 1. If this is not so, the product obtained shall be
considered as originating in the country which accounts for the
highest value of originating materials used in the manufacture in
the Czech Republic.
3. Products, originating in one of
the countries referred to in paragraph 1, which do not undergo
any working or processing in the Czech Republic, retain their
origin if exported into one of these countries.
4. The cumulation provided for in
this Article may only be applied to materials and products which
have acquired originating status by the application of rules of
origin identical to those given in this Protocol.
1. Without prejudice to the
provisions of Article 2, products shall be considered as
originating in Latvia if such products are obtained there,
incorporating materials originating in Bulgaria, Switzerland
(including. Liechtenstein)1, the Czech Republic, Estonia, the
European Community, Hungary, Iceland, Lithuania, Latvia, Norway,
Poland, Romania, Slovenia, the Slovak Republic or Turkey in
accordance with the provisions of the Protocol on rules of origin
annexed to the Agreements between Latvia and each of these
countries, provided that the working or processing carried out in
Latvia goes beyond the operations referred to in Article 7. It
shall not be necessary that such materials have undergone
sufficient working or processing.
2. Where the working or processing
carried out in Latvia does not go beyond the operations referred
to in Article 7, the product obtained shall be considered as
originating in Latvia only where the value added there is greater
than the value of the materials used originating in any one of
the other countries referred to in paragraph 1. If this is not
so, the product obtained shall be considered as originating in
the country which accounts for the highest value of originating
materials used in the manufacture in Latvia.
3. Products, originating in one of
the countries referred to in paragraph 1, which do not undergo
any working or processing in Latvia, retain their origin if
exported into one of these countries.
4. The cumulation provided for in
this Article may only be applied to materials and products which
have acquired originating status by the application of rules of
origin identical to those given in this Protocol.
1. The following shall be
considered as wholly obtained in a Party:
(f) products of sea fishing and
other products taken from the sea outside the territorial waters
of a Party by its vessels;
(g) products made aboard its
factory ships exclusively from products referred to in (f);
(h) used articles collected there
fit only for the recovery of raw materials, including used tyres
fit only for retreading or for use as waste;
(j) products extracted from marine
soil or subsoil outside its territorial waters provided that it
has sole rights to work that soil or subsoil;
(k) goods produced there
exclusively from the products specified in subparagraph(a) to
(j).
2. The terms "its vessels" and
"its factory ships" in paragraph 1(f) and (g) shall apply only to
vessels and factory ships:
(c) which are owned to an extent
of at least 50 per cent by nationals of that Party, or by a
company with its head office in one of the Parties, of which the
manager or managers, Chairman of the Board of Directors or the
Supervisory Board, and the majority of the members of such boards
are nationals of that Party and of which, in addition, in the
case of partnerships or limited companies, at least half the
capital belongs to that Party or to public bodies or nationals of
that Party;
(e) of which at least 75 per cent
of the crew are nationals of that Party.
1. For the purposes of Article 2,
products which are not wholly obtained are considered to be
sufficiently worked or processed when the conditions set out in
the list in Annex II are fulfilled.
The conditions referred to above
indicate, for all products covered by the Agreement, the working
or processing which must be carried out on non-originating
materials used in manufacturing and apply only in relation to
such materials. It follows that if a product, which has acquired
originating status by fulfilling the conditions set out in the
list is used in the manufacture of another product, the
conditions applicable to the product in which it is incorporated
do not apply to it, and no account shall be taken of the
non-originating materials which may have been used in its
manufacture.
2. Notwithstanding paragraph 1,
non-originating materials which, according to the conditions set
out in the list, should not be used in the manufacture of a
product may nevertheless be used, provided that:
(a) their total value does not
exceed 10 per cent of the ex-works price of the product;
(b) any of the percentages given
in the list for the maximum value of non-originating materials
are not exceeded through the application of this paragraph.
This paragraph shall not apply to
products falling within Chapters 50 to 63 of the Harmonized
System.
3. Paragraphs 1 and 2 shall apply
subject to the provisions of Article 7.
1. Without prejudice to paragraph
2, the following operations shall be considered as insufficient
working or processing to confer the status of originating
products, whether or not the requirements of Article 6 are
satisfied:
(a) preserving operations to
ensure that the products remain in good condition during
transport and storage;
(f) husking, partial or total
bleaching, polishing, and glazing of cereals and rice;
(j) sifting, screening, sorting,
classifying, grading, matching; (including the making-up of sets
of articles);
(k) simple placing in bottles,
cans, flasks, bags, cases, boxes, fixing on cards or boards and
all other simple packaging operations;
(l) affixing or printing marks,
labels, logos and other like distinguishing signs on products or
their packaging;
(n) simple assembly of parts of
articles to constitute a complete article or disassembly of
products into parts;
(p) slaughter of animals.
2. All operations carried out in a
Party on a given product shall be considered together when
determining whether the working or processing undergone by that
product is to be regarded as insufficient within the meaning of
paragraph 1.
1. The unit of qualification for
the application of the provisions of this Protocol shall be the
particular product which is considered as the basic unit when
determining classification using the nomenclature of the
Harmonized System.
(a) when a product composed of a
group or assembly of articles is classified under the terms of
the Harmonized System in a single heading, the whole constitutes
the unit of qualification;
(b) when a consignment consists of
a number of identical products classified under the same heading
of the Harmonized System, each product must be taken individually
when applying the provisions of this Protocol.
2. Where, under General Rule 5 of
the Harmonized System, packaging is included with the product for
classification purposes, it shall be included for the purposes of
determining origin.
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.
Sets, as defined in General Rule 3
of the Harmonized System, shall be regarded as originating when
all component products are originating. Nevertheless, when a set
is composed of originating and non-originating products, the set
as a whole shall be regarded as originating, provided that the
value of the non-originating products does not exceed 15 per cent
of the ex-works price of the set.
In order to determine whether a
product originates, it shall not be necessary to determine the
origin of the following which might be used in its
manufacture:
(d) goods which do not enter and
which are not intended to enter into the final composition of the
product.
1. Except as provided for in
Articles 3 and 4 and paragraph 3 of this Article, the conditions
for acquiring originating status set out in Title II must be
fulfilled without interruption in the Parties.
2. Except as provided for in
Articles 3 and 4, where originating goods exported from one of
the Parties to another country return, they must be considered as
non-originating, unless it can be demonstrated to the
satisfaction of the customs authorities that:
(b) they have not undergone any
operation beyond that necessary to preserve them in good
condition while in that country or while being exported.
3. The acquisition of originating
status in accordance with the conditions set out in Title II
shall not be affected by working or processing done outside the
Parties on materials exported from one of the Parties and
subsequently reimported there, provided:
(a) the said materials are wholly
obtained in one of the Parties or have undergone working or
processing beyond the operations referred to in Article 7 prior
to being exported; and
(b) it can be demonstrated to the
satisfaction of the customs authorities that:
i) the reimported goods have been
obtained by working or processing the exported materials; and
ii) the total added value acquired
outside the Parties by applying the provisions of this Article
does not exceed 10 per cent of the ex-works price of the end
product for which originating status is claimed.
4. For the purposes of paragraph
3, the conditions for acquiring originating status set out in
Title II shall not apply to working or processing done outside
the Parties. But where, in the list in Annex II, a rule setting a
maximum value for all the non-originating materials incorporated
is applied in determining the originating status of the end
product, the total value of the non-originating materials
incorporated in the territory of the Party concerned, taken
together with the total added value acquired outside the Party by
applying the provisions of this Article, shall not exceed the
stated percentage.
5. For the purposes of applying
the provisions of paragraphs 3 and 4, 'total added value' shall
be taken to mean all costs arising outside the Parties, including
the value of the materials incorporated there.
6. The provisions of paragraphs 3
and 4 shall not apply to products which do not fulfil the
conditions set out in the list in Annex II or which can be
considered sufficiently worked or processed only if the general
tolerance fixed in Article 6(2) is applied.
7. The provisions of paragraphs 3
and 4 shall not apply to products of Chapters 50 to 63 of the
Harmonized System.
8. Any working or processing of
the kind covered by the provisions of this Article and done
outside the Parties shall be done under the outward processing
arrangements, or similar arrangements.
1. The preferential treatment
provided for under the Agreement applies only to products,
satisfying the requirements of this Protocol, which are
transported directly between the Parties or through the
territories of the other countries referred to in Articles 3 and
4. However, products constituting one single consignment may be
transported through other territories with, should the occasion
arise, trans-shipment or temporary warehousing in such
territories, provided that they remain under the surveillance of
the customs authorities in the country of transit or warehousing
and do not undergo operations other than unloading, reloading or
any operation designed to preserve them in good condition.
Originating products may be
transported by pipeline across territory other than that of a
Party.
2. Evidence that the conditions
set out in paragraph 1 have been fulfilled shall be supplied to
the customs authorities of the importing country by the
production of:
(a) a single transport document
covering the passage from the exporting country through the
country of transit; or
(ii) stating the dates of
unloading and reloading of the products and, where applicable,
the names of the ships, or the other means of transport used;
and
(iii) certifying the conditions
under which the products remained in the transit country; or
(c) failing these, any
substantiating documents.
1. Originating products, sent for
exhibition in a country other than those referred to in Articles
3 and 4 and sold after the exhibition for importation in a Party
shall benefit on importation from the provisions of the Agreement
provided it is shown to the satisfaction of the customs
authorities that :
(a) an exporter has consigned
these products from a Party 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 a
Party;
(c) the products have been
consigned during the exhibition or immediately thereafter in the
state in which they were sent for exhibition; and
(d) the products have not, since
they were consigned for exhibition, been used for any purpose
other than demonstration at the exhibition.
2. A proof of origin must be
issued or made out in accordance with the provisions of Title V
and submitted to the customs authorities of the importing country
in the normal manner. The name and address of the exhibition must
be indicated thereon. Where necessary, additional documentary
evidence of the conditions under which they have been exhibited
may be required.
3. Paragraph 1 shall apply to any
trade, industrial, agricultural or crafts exhibition, fair or
similar public show or display which is not organized 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.
1. Non-originating materials used
in the manufacture of products originating in a Party or in one
of the other countries referred to in Article s 3 and 4 or which
a proof of origin is issued or made out in accordance with the
provisions of Title V shall not be subject in that Party to
drawback of, or exemption from, customs duties of whatever
kind.
2. The prohibition in paragraph 1
shall apply to any arrangement for refund, remission or
non-payment, partial or complete, of customs duties or charges
having an equivalent effect, applicable in a Party to materials
used in the manufacture, where such refund, remission or
non-payment applies, expressly or in effect, when products
obtained from the said materials are exported and not when they
are retained for home use there.
3. The exporter of products
covered by a proof of origin shall be prepared to submit at any
time, upon request from the customs authorities, all appropriate
documents proving that no drawback has been obtained in respect
of the non-originating materials used in the manufacture of the
products concerned and that all customs duties or charges having
equivalent effect applicable to such materials have actually been
paid.
4. The provisions of paragraphs 1
to 3 shall also apply in respect of packaging within the meaning
of Article 8 (2), accessories, spare parts and tools within the
meaning of Article 9 and products in a set within the meaning of
Article 10 when such items are non-originating.
5. The provisions of paragraphs 1
to 4 shall apply only in respect of materials which are of the
kind to which the Agreement applies. Furthermore, they shall not
preclude the application of an export refund system for
agricultural products, applicable upon export in accordance with
the provisions of the Agreement.
1. Products originating in a Party
shall, on importation into the other Party benefit from the
Agreement upon submission of either :
(b) in the cases specified in
Article 21(1), a declaration, subsequently referred to as the
"invoice declaration", given by the exporter on an invoice, a
delivery note or any other commercial document which describes
the products concerned in sufficient detail to enable them to be
identified; the text of the invoice declaration appears in Annex
IV.
2. Notwithstanding paragraph 1,
originating products within the meaning of this Protocol shall,
in the cases specified in Article 26, benefit from the Agreement
without it being necessary to submit any of the documents
referred to above.
1. A movement certificate EUR.1
shall be issued by the customs authorities of the exporting
country on application having been made in writing by the
exporter or, under the exporter's responsibility, by his
authorized representative.
2. For this purpose, the exporter
or his authorized representative shall fill out both the movement
certificate EUR.1 and the application form, specimens of which
appear in Annex III. These forms shall be completed in one of the
languages of the Parties or English, French, German and in
accordance with the provisions of the domestic law of the
exporting country. If they are handwritten, they shall be
completed in ink in printed characters. The description of the
products must be given in the box reserved for this purpose
without leaving any blank lines. Where the box is not completely
filled, a horizontal line must be drawn below the last line of
the description, the empty space being crossed through.
3. The exporter applying for the
issue of a movement certificate EUR.1 shall be prepared to submit
at any time, at the request of the customs authorities of the
exporting country where the movement certificate EUR.1 is issued,
all appropriate documents proving the originating status of the
products concerned as well as the fulfilment of the other
requirements of this Protocol.
4. A movement certificate EUR.1
shall be issued by the customs authorities of a Party if the
products concerned can be considered as products originating in a
Party or in one of the other countries referred to in Articles 3
and 4 and fulfil the other requirements of this Protocol.
5. The customs authorities issuing
movement certificates EUR.1 shall take any steps necessary to
verify the originating status of the products and the fulfilment
of the other requirements of this Protocol. For this purpose,
they shall have the right to call for any evidence and to carry
out any inspection of the exporter's accounts or any other check
considered appropriate. They shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular,
they shall check whether the space reserved for the description
of the products has been completed in such a manner as to exclude
all possibility of fraudulent additions.
6. The date of issue of the
movement certificate EUR.1 shall be indicated in Box 11 of the
certificate.
7. A movement certificate EUR.1
shall be issued by the customs authorities and made available to
the exporter as soon as actual exportation has been effected or
ensured.
1. Notwithstanding Article 17(7),
a movement certificate EUR.1 may exceptionally be issued after
exportation of the products to which it relates if:
(a) it was not issued at the time
of exportation because of errors or involuntary omissions or
special circumstances; or
(b) it is demonstrated to the
satisfaction of the customs authorities that a movement
certificate EUR.1 was issued but was not accepted at importation
for technical reasons.
2. For the implementation of
paragraph 1, the exporter must indicate in his application the
place and date of exportation of the products to which the
movement certificate EUR.1 relates, and state the reasons for his
request.
3. The customs authorities may
issue a movement certificate EUR.1 retrospectively only after
verifying that the information supplied in the exporter's
application agrees with that in the corresponding file.
4. Movement certificates EUR.1
issued retrospectively must be endorsed with one of the following
phrases:
DE "NACHTRÄGLICH AUSGESTELLT".
5. The endorsement referred to in
paragraph 4 shall be inserted in the "Remarks" box of the
movement certificate EUR.1.
1. In the event of theft, loss or
destruction of a movement certificate EUR.1, the exporter may
apply to the customs authorities which issued it for a duplicate
made out on the basis of the export documents in their
possession.
2. The duplicate issued in this
way must be endorsed with one of the following words:
DE "DUPLIKAT".
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.
Issue of
movement certificates EUR.1 on the basis of a proof of origin
issued or made out previously
When originating products are
placed under the control of a customs office in a Party 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 Party. The
replacement movement certificate(s) EUR.1 shall be issued by the
customs office under whose control the products are placed.
1. Where considerable cost or
material difficulties arise in keeping separate stocks of
originating and non-originating materials which are identical and
interchangeable, the customs authorities may, at the written
request of those concerned, authorise the so-called "accounting
segregation" method to be used for managing such stocks.
2. This method must be able to
ensure that, for a specific reference-period, the number of
products obtained which could be considered as "originating" is
the same as that which would have been obtained if there had been
physical segregation of the stocks.
3. The customs authorities may
grant such authorisation, subject to any conditions deemed
appropriate.
4. This method is recorded and
applied on the basis of the general accounting principles
applicable in the country where the product was manufactured.
5. The beneficiary of this
facilitation may issue or apply for proofs of origin, as the case
may be, for the quantity of products which may be considered as
originating. At the request of the customs authorities, the
beneficiary shall provide a statement of how the quantities have
been managed.
6. The customs authorities shall
monitor the use made of the authorisation and may withdraw it at
any time whenever the beneficiary makes improper use of the
authorisation in any manner whatsoever or fails to fulfil any of
the other conditions laid down in this Protocol.
1. An invoice declaration as
referred to in Article 16(1)(b) may be made out:
(b) by any exporter for any
consignment consisting of one or more packages containing
originating products whose total value does not exceed EUR
6,000.
2. An invoice declaration may be
made out if the products concerned can be considered as products
originating in a Party or in one of the other countries referred
to in Articles 3 and 4 and fulfil the other requirements of this
Protocol.
3. The exporter making out an
invoice declaration shall be prepared to submit at any time, at
the request of the customs authorities of the exporting country,
all appropriate documents proving the originating status of the
products concerned as well as the fulfilment of the other
requirements of this Protocol.
4. An invoice declaration shall be
made out by the exporter by typing, stamping or printing on the
invoice, the delivery note or another commercial document, the
declaration, the text of which appears in Annex IV, using one of
the linguistic versions set out in that Annex and in accordance
with the provisions of the domestic law of the exporting country.
If the declaration is handwritten, it shall be written in ink in
printed characters.
5. Invoice declarations shall bear
the original signature of the exporter in manuscript. However, an
approved exporter within the meaning of Article 22 shall not be
required to sign such declarations provided that he gives the
customs authorities of the exporting country a written
undertaking that he accepts full responsibility for any invoice
declaration which identifies him as if it had been signed in
manuscript by him.
6. An invoice declaration may be
made out by the exporter when the products to which it relates
are exported, or after exportation on condition that it is
presented in the importing country no longer than two years after
the importation of the products to which it relates.
1. The customs authorities of the
exporting country 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
customs authorities all guarantees necessary to verify the
originating status of the products as well as the fulfilment of
the other requirements of this Protocol.
2. The customs authorities may
grant the status of approved exporter subject to any conditions
which they consider appropriate.
3. The customs authorities shall
grant to the approved exporter a customs authorisation number
which shall appear on the invoice declaration.
4. The customs authorities shall
monitor the use of the authorisation by the approved
exporter.
5. The customs authorities may
withdraw the authorisation at any time. They shall do so where
the approved exporter no longer offers the guarantees referred to
in paragraph 1, no longer fulfils the conditions referred to in
paragraph 2 or otherwise makes an incorrect use of the
authorisation.
1. A proof of origin shall be
valid for four months from the date of issue in the exporting
country, and must be submitted within the said period to the
customs authorities of the importing country.
2. Proofs of origin which are
submitted to the customs authorities of the importing country
after the final date for presentation specified in paragraph 1
may be accepted for the purpose of applying preferential
treatment, where the failure to submit these documents by the
final date set is due to exceptional circumstances.
3. In other cases of belated
presentation, the customs authorities of the importing country
may accept the proofs of origin where the products have been
submitted before the said final date.
Proofs of origin shall be
submitted to the customs authorities of the importing country in
accordance with the procedures applicable in that country. The
said authorities may require a translation of a proof of origin
and may also require the import declaration to be accompanied by
a statement from the importer to the effect that the products
meet the conditions required for the implementation of the
Agreement.
Where, at the request of the
importer and on the conditions laid down by the customs
authorities of the importing country, dismantled or non-assembled
products within the meaning of General Rule 2(a) of the
Harmonized System falling within Sections XVI and XVII or
headings 7308 and 9406 of the Harmonized System are imported by
instalments, a single proof of origin for such products shall be
submitted to the customs authorities upon importation of the
first instalment.
1. Products sent as small packages
from private persons to private persons or forming part of
travellers' personal luggage shall be admitted as originating
products without requiring the submission of a proof of origin,
provided that such products are not imported by way of trade and
have been declared as meeting the requirements of this Protocol
and where there is no doubt as to the veracity of such a
declaration. In the case of products sent by post, this
declaration can be made on the customs declaration CN22/CN23 or
on a sheet of paper annexed to that document.
2. Imports which are occasional
and consist solely of products for the personal use of the
recipients or travellers or their families shall not be
considered as imports by way of trade if it is evident from the
nature and quantity of the products that no commercial purpose is
in view.
3. Furthermore, the total value of
these products shall not exceed EUR 500 in the case of small
packages or EUR 1,200 in the case of products forming part of
travellers' personal luggage.
The documents referred to in
Articles 17(3) and 21(3) used for the purpose of proving that
products covered by a movement certificate EUR.1 or an invoice
declaration can be considered as products originating in a Party
or in one of the other countries referred to in Articles 3 and 4
and fulfil the other requirements of this Protocol may consist
inter alia of the following:
(a) direct evidence of the
processes carried out by the exporter or supplier to obtain the
goods concerned, contained for example in his accounts or
internal book-keeping;
(b) documents proving the
originating status of materials used, issued or made out in a
Party where these documents are used in accordance with domestic
law;
(c) documents proving the working
or processing of materials in a Party, issued or made out in a
Party, where these documents are used in accordance with domestic
law;
(d) movement certificates EUR.1 or
invoice declarations proving the originating status of materials
used, issued or made out in a Party in accordance with this
Protocol, or in one of the other countries referred to in
Articles 3 and 4, in accordance with rules of origin which are
identical to the rules in this Protocol.
1. The exporter applying for the
issue of a movement certificate EUR.1 shall keep for at least
three years the documents referred to in Article 17(3).
2. The exporter making out an
invoice declaration shall keep for at least three years a copy of
this invoice declaration as well as the documents referred to in
Article 21(3).
3. The customs authorities of the
exporting country issuing a movement certificate EUR.1 shall keep
for at least three years the application form referred to in
Article 17(2).
4. The customs authorities of the
importing country shall keep for at least three years the
movement certificates EUR.1 and the invoice declarations
submitted to them.
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.
1. For the application of the
provisions of Article 21(1)(b) and Article 26(3) in cases where
products are invoiced in a currency other than euro, amounts in
the national currencies of the countries referred to in Articles
3 and 4 equivalent to the amounts expressed in euro shall be
fixed annually by each of the countries concerned.
2. A consignment shall benefit
from the provisions of Article 21(1)(b) or Article 26(3) by
reference to the currency in which the invoice is drawn up,
according to the amount fixed by the country concerned.
3. The amounts to be used in any
given national currency shall be the equivalent in that currency
of the amounts expressed in euro as at the first working day of
October and shall apply from 1 January the following year. The
Parties shall be notified of the relevant amounts.
4. A country may round up or down
the amount resulting from the conversion into its national
currency of an amount expressed in euro. The rounded-off amount
may not differ from the amount resulting from the conversion by
more than 5 per cent. A country may retain unchanged its national
currency equivalent of an amount expressed in euro if, at the
time of the annual adjustment provided for in paragraph 3, the
conversion of that amount, prior to any rounding-off, results in
an increase of less than 15 per cent in the national currency
equivalent. The national currency equivalent may be retained
unchanged if the conversion would result in a decrease in that
equivalent value.
5. The amounts expressed in euro
shall be reviewed by the Joint Committee at the request of a
Party. When carrying out this review, the Joint Committee shall
consider the desirability of preserving the effects of the limits
concerned in real terms. For this purpose, it may decide to
modify the amounts expressed in euro.
1. The customs authorities of the
Parties shall provide each other with specimen impressions of
stamps used in their customs offices for the issue of movement
certificates EUR.1 and with the addresses of the customs
authorities responsible for verifying those certificates and
invoice declarations.
2. In order to ensure the proper
application of this Protocol, the Parties shall assist each
other, through the competent customs administrations, in checking
the authenticity of the movement certificates EUR.1 or the
invoice declarations and the correctness of the information given
in these documents.
1. Subsequent verifications of
proofs of origin shall be carried out at random or whenever the
customs authorities of the importing country have reasonable
doubts as to the authenticity of such documents, the originating
status of the products concerned or the fulfilment of the other
requirements of this Protocol.
2. For the purposes of
implementing the provisions of paragraph 1, the customs
authorities of the importing country shall return the movement
certificate EUR.1 and the invoice, if it has been submitted, the
invoice declaration, or a copy of these documents, to the customs
authorities of the exporting country giving, where appropriate,
the reasons for the enquiry. Any documents and information
obtained suggesting that the information given on the proof of
origin is incorrect shall be forwarded in support of the request
for verification.
3. The verification shall be
carried out by the customs authorities of the exporting country.
For this purpose, they shall have the right to call for any
evidence and to carry out any inspection of the exporter's
accounts or any other check considered appropriate.
4. If the customs authorities of
the importing country decide to suspend the granting of
preferential treatment to the products concerned while awaiting
the results of the verification, release of the products shall be
offered to the importer subject to any precautionary measures
judged necessary.
5. The customs authorities
requesting the verification shall be informed of the results of
this verification as soon as possible. These results must
indicate clearly whether the documents are authentic and whether
the products concerned can be considered as products originating
in a Party or in one of the other countries referred to in
Articles 3 and 4 and fulfil the other requirements of this
Protocol.
6. If in cases of reasonable doubt
there is no reply within ten months of the date of the
verification request or if the reply does not contain sufficient
information to determine the authenticity of the document in
question or the real origin of the products, the requesting
customs authorities shall, except in exceptional circumstances,
refuse entitlement to the preferences.
Where disputes arise in relation
to the verification procedures of Article 32 which cannot be
settled between the customs authorities requesting a verification
and the customs authorities responsible for carrying out this
verification or where they raise a question as to the
interpretation of this Protocol, they shall be submitted to the
Joint Committee.
In all cases the settlement of
disputes between the importer and the customs authorities of the
importing country shall be under the legislation of the said
country.
Penalties shall be imposed on any
person who draws up, or causes to be drawn up, a document which
contains incorrect information for the purpose of obtaining a
preferential treatment for products.
1. The Parties shall take all
necessary steps to ensure that products traded under cover of a
proof of origin which in the course of transport use a free zone
situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed
to prevent their deterioration.
2. By means of an exemption to the
provisions contained in paragraph 1, when products originating in
a Party are imported into a free zone under cover of a proof of
origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the
exporter's request, if the treatment or processing undergone is
in conformity with the provisions of this Protocol.
1. The Customs Sub-Committee shall
be set up, charged with carrying out administrative cooperation
with a view to the correct and uniform application of this
Protocol and with carrying out any other task in the customs
field which may be entrusted to it.
2. The Sub-Committee shall be
composed of experts of the Parties who are responsible for
customs questions.
The Annexes I-IV to this Protocol
shall form an integral part thereof.
1 The Principality of
Liechtenstein has a customs union with Switzerland, and is a
Party to the Agreement on the European Economic Area
The list sets
out the conditions required for all products to be considered as
sufficiently worked or processed within the meaning of Article 6
of the Protocol.
2.1. The first two columns in the
list describe the product obtained. The first column gives the
heading number or chapter number used in the Harmonized System
and the second column gives the description of goods used in that
system for that heading or chapter. For each entry in the first
two columns, a rule is specified in column 3 or 4. Where, in some
cases, the entry in the first column is preceded by an "ex", this
signifies that the rules in column 3 or 4 apply only to the part
of that heading as described in column 2.
2.2. Where several heading numbers
are grouped together in column 1 or a chapter number is given and
the description of products in column 2 is therefore given in
general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the Harmonized System, are classified in
headings of the chapter or in any of the headings grouped
together in column 1.
2.3. Where there are different
rules in the list applying to different products within a
heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the
first two columns, a rule is specified in both columns 3 and 4,
the exporter may opt, as an alternative, to apply either the rule
set out in column 3 or that set out in column 4. If no origin
rule is given in column 4, the rule set out in column 3 is to be
applied.
3.1. The provisions of Article 6
of the Protocol, concerning products having acquired originating
status which are used in the manufacture of other products, shall
apply, regardless of whether this status has been acquired inside
the factory where these products are used or in another factory
in a Party .
An engine of heading 8407, for
which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 % of the
ex-works price, is made from "other alloy steel roughly shaped by
forging" of heading ex 7224.
If this forging has been forged in
the Community from a non-originating ingot, it has already
acquired originating status by virtue of the rule for heading ex
7224 in the list. The forging can then count as originating in
the value-calculation for the engine, regardless of whether it
was produced in the same factory or in another factory in the
Community. The value of the non-originating ingot is thus not
taken into account when adding up the value of the
non-originating materials used.
3.2. The rule in the list
represents the minimum amount of working or processing required,
and the carrying-out of more working or processing also confers
originating status; conversely, the carrying-out of less working
or processing cannot confer originating status. Thus, if a rule
provides that non-originating material, at a certain level of
manufacture, may be used, the use of such material at an earlier
stage of manufacture is allowed, and the use of such material at
a later stage is not.
3.3. Without prejudice to Note
3.2, where a rule uses the expression "Manufacture from materials
of any heading", then materials of any heading(s) (even materials
of the same description and heading as the product) may be used,
subject, however, to any specific limitations which may also be
contained in the rule.
However, the expression
"Manufacture from materials of any heading, including other
materials of heading ..." or "Manufacture from materials of any
heading, including other materials of the same heading as the
product" means that materials of any heading(s) may be used,
except those of the same description as the product as given in
column 2 of the list.
3.4. When a rule in the list
specifies that a product may be manufactured from more than one
material, this means that one or more materials may be used. It
does not require that all be used.
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).
The rule for prepared foods of
heading 1904, which specifically excludes the use of cereals and
their derivatives, does not prevent the use of mineral salts,
chemicals and other additives which are not products from
cereals.
However, this does not apply to
products which, although they cannot be manufactured from the
particular materials specified in the list, can be produced from
a material of the same nature at an earlier stage of
manufacture.
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.
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.
5.1. Where, for a given product in
the list, reference is made to this Note, the conditions set out
in column 3 shall not be applied to any basic textile materials
used in the manufacture of this product and which, taken
together, represent 10 % or less of the total weight of all the
basic textile materials used. (See also Notes 5.3 and 5.4
below.)
5.2. However, the tolerance
mentioned in Note 5.1 may be applied only to mixed products which
have been made from two or more basic textile materials.
- yarn made of polyurethane
segmented with flexible segments of polyether, whether or not
gimped,
- yarn made of polyurethane
segmented with flexible segments of polyester, whether or not
gimped,
- products of heading 5605
(metallised yarn) incorporating strip consisting of a core of
aluminium foil or of a core of plastic film whether or not coated
with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers
of plastic film,
- other products of heading
5605.
A yarn, of heading 5205, made from
cotton fibres of heading 5203 and synthetic staple fibres of
heading 5506, is a mixed yarn. Therefore, non-originating
synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile
pulp) may be used, provided that their total weight does not
exceed 10 % of the weight of the yarn.
A woollen fabric, of heading 5112,
made from woollen yarn of heading 5107 and synthetic yarn of
staple fibres of heading 5509, is a mixed fabric. Therefore,
synthetic yarn which does not satisfy the origin-rules (which
require manufacture from chemical materials or textile pulp), or
woollen yarn which does not satisfy the origin-rules (which
require manufacture from natural fibres, not carded or combed or
otherwise prepared for spinning), or a combination of the two,
may be used, provided that their total weight does not exceed 10
% of the weight of the fabric.
Tufted textile fabric, of heading
5802, made from cotton yarn of heading 5205 and cotton fabric of
heading 5210, is a only mixed product if the cotton fabric is
itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves
mixtures.
If the tufted textile fabric
concerned had been made from cotton yarn of heading 5205 and
synthetic fabric of heading 5407, then, obviously, the yarns used
are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products
incorporating "yarn made of polyurethane segmented with flexible
segments of polyether, whether or not gimped", this tolerance is
20 % in respect of this yarn.
5.4. In the case of products
incorporating "strip consisting of a core of aluminium foil or of
a core of plastic film whether or not coated with aluminium
powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic
film", this tolerance is 30 % in respect of this strip.
6.1. Where, in the list, reference
is made to this Note, textile materials (with the exception of
linings and interlinings), which do not satisfy the rule set out
in the list in column 3 for the made-up product concerned, may be
used, provided that they are classified in a heading other than
that of the product and that their value does not exceed 8 % of
the ex-works price of the product.
6.2. Without prejudice to Note
6.3, materials, which are not classified within Chapters 50 to
63, may be used freely in the manufacture of textile products,
whether or not they contain textiles.
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.
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:
(f) the process comprising all of
the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride; neutralisation with alkaline
agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;
(i) isomerisation.
7.2. For the purposes of headings
2710, 2711 and 2712, the "specific processes" are the
following:
(f) the process comprising all of
the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride; neutralisation with alkaline
agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;
(k) in respect of heavy oils of
heading ex 2710 only, desulphurisation with hydrogen, resulting
in a reduction of at least 85 % of the sulphur-content of the
products processed (ASTM D 1266-59 T method);
(l) in respect of products of
heading 2710 only, deparaffining by a process other than
filtering;
(m) in respect of heavy oils of
heading ex 2710 only, treatment with hydrogen, at a pressure of
more than 20 bar and a temperature of more than 250 °C, with the
use of a catalyst, other than to effect desulphurisation, when
the hydrogen constitutes an active element in a chemical
reaction. The further treatment, with hydrogen, of lubricating
oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
in order, more especially, to improve colour or stability shall
not, however, be deemed to be a specific process;
(n) in respect of fuel oils of
heading ex 2710 only, atmospheric distillation, on condition that
less than 30 % of these products distils, by volume, including
losses, at 300 °C, by the ASTM D 86 method;
(o) in respect of heavy oils other
than gas oils and fuel oils of heading ex 2710 only, treatment by
means of a high-frequency electrical brush-discharge;
(p) in respect of crude products
(other than petroleum jelly, ozokerite, lignite wax or peat wax,
paraffin wax containing by weight less than 0.75 % 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.
The products mentioned in the list
may not all be covered by the Agreement. It is therefore
necessary to consult the other parts of the Agreement.
|
HS
|
Description of product
|
Working or processing carried
out |
|
| heading |
|
on non-originating materials
that |
|
| No |
|
confers originating status |
|
|
(1)
|
(2)
|
(3) or
|
(4) |
|
Chapter 1
|
Live animals
|
All the animals of Chapter 1
shall be
|
|
| |
|
wholly obtained
|
|
|
Chapter 2
|
Meat and edible meat
offal
|
Manufacture in which all the
materials
|
|
| |
|
of Chapters 1 and 2 used are
wholly
|
|
| |
|
obtained
|
|
|
Chapter 3
|
Fish and crustaceans,
molluscs
|
Manufacture in which all the
materials
|
|
| |
and other aquatic
invertebrates
|
of Chapter 3 used are wholly
obtained
|
|
|
ex Chapter 4
|
Dairy produce; birds' eggs;
natural
|
Manufacture in which all the
materials
|
|
| |
honey; edible products of
animal
|
of Chapter 4 used are wholly
obtained
|
|
| |
origin, not elsewhere
specified or
|
|
|
| |
included; except for:
|
|
|
|
0403
|
Buttermilk, curdled milk and
cream,
|
Manufacture in which:
|
|
| |
yoghurt, kephir and other
fermented
|
- all the materials of
Chapter 4 used
|
|
| |
or acidified milk and cream,
whether
|
are wholly obtained,
|
|
| |
or not concentrated or
containing
|
- all the fruit juice
(except that of
|
|
| |
added sugar or other
sweetening
|
pineapple, lime or
grapefruit) of heading
|
|
| |
matter or flavoured or
containing
|
2009 used is originating,
and
|
|
| |
added fruit, nuts or
cocoa
|
- the value of all the
materials of
|
|
| |
|
Chapter 17 used does not
exceed 30 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex
|
Products of animal origin,
not
|
Manufacture in which all the
materials
|
|
|
Chapter 5
|
elsewhere specified or
included;
|
of Chapter 5 used are wholly
obtained
|
|
| |
except for:
|
|
|
|
ex 0502
|
Prepared pigs', hogs' or
boars' bristles
|
Cleaning, disinfecting,
sorting and
|
|
| |
and hair
|
straightening of bristles
and hair
|
|
|
Chapter 6
|
Live trees and other plants;
bulbs,
|
Manufacture in which:
|
|
| |
roots and the like; cut
flowers and
|
- all the materials of
Chapter 6 used
|
|
| |
ornamental foliage
|
are wholly obtained, and
|
|
| |
|
- the value of all the
materials used
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
Chapter 7
|
Edible vegetables and
certain roots
|
Manufacture in which all the
materials
|
|
| |
and tubers
|
of Chapter 7 used are wholly
obtained
|
|
|
Chapter 8
|
Edible fruit and nuts; peel
of citrus
|
Manufacture in which:
|
|
| |
fruits or melons
|
- all the fruit and nuts
used are
|
|
| |
|
wholly obtained, and
|
|
| |
|
- the value of all the
materials of
|
|
| |
|
Chapter 17 used does not
|
|
| |
|
exceed 30 % of the value of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex
|
Coffee, tea, matē and
spices;
|
Manufacture in which all the
materials
|
|
|
Chapter 9
|
except for:
|
of Chapter 9 used are wholly
obtained
|
|
|
0901
|
Coffee, whether or not
roasted or
|
Manufacture from materials
of any
|
|
| |
decaffeinated; coffee husks
and
|
heading
|
|
| |
skins; coffee substitutes
containing
|
|
|
| |
coffee in any proportion
|
|
|
|
0902
|
Tea, whether or not
flavoured
|
Manufacture from materials
of any heading
|
|
|
ex 0910
|
Mixtures of spices
|
Manufacture from materials
of any heading
|
|
|
Chapter 10
|
Cereals
|
Manufacture in which all the
materials
|
|
| |
|
of Chapter 10 used are
wholly obtained
|
|
|
ex
|
Products of the milling
industry;
|
Manufacture in which all the
cereals,
|
|
|
Chapter 11
|
malt; starches; inulin;
wheat gluten;
|
edible vegetables, roots and
tubers of
|
|
| |
except for:
|
heading 0714 or fruit used
are wholly
|
|
| |
|
obtained
|
|
|
ex 1106
|
Flour, meal and powder of
the dried,
|
Drying and milling of
leguminous
|
|
| |
shelled leguminous
vegetables of
|
vegetables of heading
0708
|
|
| |
heading 0713
|
|
|
|
Chapter 12
|
Oil seeds and oleaginous
fruits;
|
Manufacture in which all the
materials
|
|
| |
miscellaneous grains, seeds
and fruit;
|
of Chapter 12 used are
wholly obtained
|
|
| |
industrial or medicinal
plants; straw
|
|
|
| |
and fodder
|
|
|
|
1301
|
Lac; natural gums,
resins,
|
Manufacture in which the
value of all
|
|
| |
gum-resins and
oleoresins
|
the materials of heading
1301 used
|
|
| |
(for example, balsams)
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
1302
|
Vegetable saps and extracts;
pectic
|
|
|
| |
substances, pectinates and
pectates;
|
|
|
| |
agar-agar and other
mucilages and
|
|
|
| |
thickeners, whether or not
modified,
|
|
|
| |
derived from vegetable
products:
|
|
|
| |
- Mucilages and thickeners,
modified,
|
Manufacture from
non-modified
|
|
| |
derived from vegetable
products
|
mucilages and thickeners
|
|
| |
- Other
|
Manufacture in which the
value of all
|
|
| |
|
the materials used does not
exceed 50 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
Chapter 14
|
Vegetable plaiting
materials;
|
Manufacture in which all the
materials
|
|
| |
vegetable products not
elsewhere
|
of Chapter 14 used are
wholly obtained
|
|
| |
specified or included
|
|
|
|
ex
|
Animal or vegetable fats and
oils and
|
Manufacture from materials
of any
|
|
|
Chapter 15
|
their cleavage products;
prepared
|
heading, except that of the
product
|
|
| |
edible fats; animal or
vegetable
|
|
|
| |
waxes; except for:
|
|
|
|
1501
|
Pig fat (including lard) and
poultry
|
|
|
| |
fat, other than that of
heading
|
|
|
| |
0209 or 1503:
|
|
|
| |
- Fats from bones or
waste
|
Manufacture from materials
of any
|
|
| |
|
heading, except those of
heading
|
|
| |
|
0203, 0206 or 0207 or bones
of
|
|
| |
|
heading 0506
|
|
| |
- Other
|
Manufacture from meat or
edible
|
|
| |
|
offal of swine of heading
0203 or 0206
|
|
| |
|
or of meat and edible offal
of poultry
|
|
| |
|
of heading 0207
|
|
|
1502
|
Fats of bovine animals,
sheep or
|
|
|
| |
goats, other than those of
heading 1503
|
|
|
| |
- Fats from bones or
waste
|
Manufacture from materials
of any
|
|
| |
|
heading, except those of
heading 0201,
|
|
| |
|
0202, 0204 or 0206 or bones
of
|
|
| |
|
heading 0506
|
|
| |
- Other
|
Manufacture in which all the
materials
|
|
| |
|
of Chapter 2 used are wholly
obtained
|
|
|
1504
|
Fats and oils and their
fractions, of
|
|
|
| |
fish or marine mammals,
whether or
|
|
|
| |
not refined, but not
chemically modified:
|
|
|
| |
- Solid fractions
|
Manufacture from materials
of any
|
|
| |
|
heading, including other
materials of
|
|
| |
|
heading 1504
|
|
| |
- Other
|
Manufacture in which all the
materials
|
|
| |
|
of Chapters 2 and 3 used are
wholly
|
|
| |
|
obtained
|
|
|
ex 1505
|
Refined lanolin
|
Manufacture from crude wool
grease
|
|
| |
|
of heading 1505
|
|
|
1506
|
Other animal fats and oils
and their
|
|
|
| |
fractions, whether or not
refined, but
|
|
|
| |
not chemically modified:
|
|
|
| |
- Solid fractions
|
Manufacture from materials
of any
|
|
| |
|
heading, including other
materials of
|
|
| |
|
heading 1506
|
|
| |
- Other
|
Manufacture in which all the
materials
|
|
| |
|
of Chapter 2 used are wholly
obtained
|
|
|
1507 to
|
Vegetable oils and their
fractions:
|
|
|
|
1515
|
- Soya, ground nut, palm,
copra,
|
Manufacture from materials
of any
|
|
| |
palm kernel, babassu, tung
and
|
heading, except that of the
product
|
|
| |
oiticica oil, myrtle wax and
Japan
|
|
|
| |
wax, fractions of jojoba oil
and oils
|
|
|
| |
for technical or industrial
uses other
|
|
|
| |
than the manufacture of
foodstuffs
|
|
|
| |
for human consumption
|
|
|
| |
- Solid fractions, except
for that of
|
Manufacture from other
materials of
|
|
| |
jojoba oil
|
headings 1507 to 1515
|
|
| |
- Other
|
Manufacture in which all the
vegetable
|
|
| |
|
materials used are wholly
obtained
|
|
|
1516
|
Animal or vegetable fats and
oils
|
Manufacture in which:
|
|
| |
and their fractions, partly
or wholly
|
- all the materials of
Chapter 2 used
|
|
| |
hydrogenated,
inter-esterified,
|
are wholly obtained, and
|
|
| |
re-esterified or
elaidinised, whether
|
- all the vegetable
materials used are
|
|
| |
or not refined, but not
further
|
wholly obtained. However,
materials
|
|
| |
prepared
|
of headings 1507, 1508, 1511
and
|
|
| |
|
1513 may be used
|
|
|
1517
|
Margarine; edible mixtures
or
|
Manufacture in which:
|
|
| |
preparations of animal or
vegetable
|
- all the materials of
Chapters 2 and 4
|
|
| |
fats or oils or of fractions
of different
|
used are wholly obtained,
and
|
|
| |
fats or oils of this
Chapter, other
|
- all the vegetable
materials used are
|
|
| |
than edible fats or oils or
their
|
wholly obtained. However,
materials
|
|
| |
fractions of heading
1516
|
of headings 1507, 1508, 1511
and
|
|
| |
|
1513 may be used
|
|
|
Chapter 16
|
Preparations of meat, of
fish or of
|
Manufacture:
|
|
| |
crustaceans, molluscs or
other
|
- from animals of Chapter 1,
and/or
|
|
| |
aquatic invertebrates
|
- in which all the materials
of Chapter 3
|
|
| |
|
used are wholly obtained
|
|
|
ex
|
Sugars and sugar
confectionery;
|
Manufacture from materials
of any
|
|
|
Chapter 17
|
except for:
|
heading, except that of the
product
|
|
|
ex 1701
|
Cane or beet sugar and
chemically
|
Manufacture in which the
value of all
|
|
| |
pure sucrose, in solid
form,
|
the materials of Chapter 17
used does
|
|
| |
containing added flavouring
or
|
not exceed 30 % of the
ex-works
|
|
| |
colouring matter
|
price of the product
|
|
|
1702
|
Other sugars, including
chemically
|
|
|
| |
pure lactose, maltose,
glucose and
|
|
|
| |
fructose, in solid form;
sugar syrups
|
|
|
| |
not containing added
flavouring or
|
|
|
| |
colouring matter; artificial
honey,
|
|
|
| |
whether or not mixed with
natural
|
|
|
| |
honey; caramel:
|
|
|
| |
- Chemically-pure maltose
and
|
Manufacture from materials
of any
|
|
| |
fructose
|
heading, including other
materials of
|
|
| |
|
heading 1702
|
|
| |
- Other sugars in solid
form,
|
Manufacture in which the
value of
|
|
| |
containing added flavouring
or
|
all the materials of Chapter
17 used
|
|
| |
colouring matter
|
does not exceed 30 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
- Other
|
Manufacture in which all
the
|
|
| |
|
materials used are
originating
|
|
|
ex 1703
|
Molasses resulting from
the
|
Manufacture in which the
value of
|
|
| |
extraction or refining of
sugar,
|
all the materials of Chapter
17 used
|
|
| |
containing added flavouring
or
|
does not exceed 30 % of
the
|
|
| |
colouring matter
|
ex-works price of the
product
|
|
|
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 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Chapter 18
|
Cocoa and cocoa
preparations
|
Manufacture:
|
|
| |
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
1901
|
Malt extract; food
preparations of flour,
|
|
|
| |
groats, meal, starch or malt
extract, not
|
|
|
| |
containing cocoa or
containing less than
|
|
|
| |
40 % by weight of cocoa
calculated on a
|
|
|
| |
totally defatted basis, not
elsewhere
|
|
|
| |
specified or included;
food
|
|
|
| |
preparations of goods of
headings
|
|
|
| |
0401 to 0404, not
containing
|
|
|
| |
cocoa or containing less
than 5 %
|
|
|
| |
by weight of cocoa
calculated on a
|
|
|
| |
totally defatted basis, not
elsewhere
|
|
|
| |
specified or included:
|
|
|
| |
- Malt extract
|
Manufacture from cereals of
Chapter 10
|
|
| |
- Other
|
Manufacture:
|
|
| |
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
1902
|
Pasta, whether or not cooked
or
|
|
|
| |
stuffed (with meat or other
substances)
|
|
|
| |
or otherwise prepared, such
as
|
|
|
| |
spaghetti, macaroni,
noodles, lasagne,
|
|
|
| |
gnocchi, ravioli,
cannelloni; couscous,
|
|
|
| |
whether or not prepared:
|
|
|
| |
- Containing 20 % or less by
weight
|
Manufacture in which all the
cereals
|
|
| |
of meat, meat offal, fish,
crustaceans
|
and derivatives (except
durum wheat
|
|
| |
or molluscs
|
and its derivatives) used
are wholly
|
|
| |
|
obtained
|
|
| |
- Containing more than 20 %
by
|
Manufacture in which:
|
|
| |
weight of meat, meat offal,
fish,
|
- all the cereals and their
derivatives
|
|
| |
crustaceans or molluscs
|
(except durum wheat and its
derivatives)
|
|
| |
|
used are wholly obtained,
and
|
|
| |
|
- all the materials of
Chapters 2 and 3
|
|
| |
|
used are wholly obtained
|
|
|
1903
|
Tapioca and substitutes
therefor
|
Manufacture from materials
of any
|
|
| |
prepared from starch, in the
form
|
heading, except potato
starch of
|
|
| |
of flakes, grains, pearls,
siftings or
|
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 cereals
and flour
|
|
| |
(corn)) in grain form or in
the form
|
(except durum wheat and
Zea
|
|
| |
of flakes or other worked
grains
|
indurata maize, and
their derivatives)
|
|
| |
(except flour, groats and
meal),
|
used are wholly obtained,
and
|
|
| |
pre-cooked or otherwise
prepared,
|
- in which the value of all
the
|
|
| |
not elsewhere specified or
included
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
1905
|
Bread, pastry, cakes,
biscuits and
|
Manufacture from materials
of any
|
|
| |
other bakers' wares, whether
or not
|
heading, except those of
Chapter 11
|
|
| |
containing cocoa; communion
wafers,
|
|
|
| |
empty cachets of a kind
suitable for
|
|
|
| |
pharmaceutical use, sealing
wafers,
|
|
|
| |
rice paper and similar
products
|
|
|
|
ex
|
Preparations of vegetables,
fruit, nuts
|
Manufacture in which all the
fruit, nuts
|
|
|
Chapter 20
|
or other parts of plants;
except for:
|
or vegetables used are
wholly obtained
|
|
|
ex 2001
|
Yams, sweet potatoes and
similar
|
Manufacture from materials
of any
|
|
| |
edible parts of plants
containing 5 %
|
heading, except that of the
product
|
|
| |
or more by weight of starch,
prepared
|
|
|
| |
or preserved by vinegar or
acetic acid
|
|
|
|
ex 2004
|
Potatoes in the form of
flour, meal
|
Manufacture from materials
of any
|
|
|
and
|
or flakes, prepared or
preserved
|
heading, except that of the
product
|
|
|
ex 2005
|
otherwise than by vinegar or
acetic acid
|
|
|
|
2006
|
Vegetables, fruit, nuts,
fruit-peel
|
Manufacture in which the
value of all
|
|
| |
and other parts of plants,
preserved
|
the materials of Chapter 17
used does
|
|
| |
by sugar (drained, glacē or
crystallized)
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
2007
|
Jams, fruit jellies,
marmalades,
|
Manufacture:
|
|
| |
fruit or nut purēe and fruit
or nut
|
- from materials of any
heading,
|
|
| |
pastes, obtained by
cooking,
|
except that of the product,
and
|
|
| |
whether or not containing
added
|
- in which the value of all
the materials
|
|
| |
sugar or other sweetening
matter
|
of Chapter 17 used does not
exceed
|
|
| |
|
30 % of the ex-works price
of the product
|
|
|
ex 2008
|
- Nuts, not containing added
sugar
|
Manufacture in which the
value of all
|
|
| |
or spirits
|
the originating nuts and oil
seeds of
|
|
| |
|
headings 0801, 0802 and 1202
to
|
|
| |
|
1207 used exceeds 60 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
- Peanut butter; mixtures
based on
|
Manufacture from materials
of any
|
|
| |
cereals; palm hearts; maize
(corn)
|
heading, except that of the
product
|
|
| |
- Other except for fruit and
nuts
|
Manufacture:
|
|
| |
cooked otherwise than by
steaming
|
- from materials of any
heading,
|
|
| |
or boiling in water, not
containing
|
except that of the product,
and
|
|
| |
added sugar, frozen
|
- in which the value of all
the
|
|
| |
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
2009
|
Fruit juices (including
grape must)
|
Manufacture:
|
|
| |
and vegetable juices,
unfermented
|
- from materials of any
heading,
|
|
| |
and not containing added
spirit,
|
except that of the product,
and
|
|
| |
whether or not containing
added
|
- in which the value of all
the
|
|
| |
sugar or other sweetening
matter
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Miscellaneous edible
preparations;
|
Manufacture from materials
of any
|
|
|
Chapter 21
|
except for:
|
heading, except that of the
product
|
|
|
2101
|
Extracts, essences and
concentrates,
|
Manufacture:
|
|
| |
of coffee, tea or mat?
and
|
- from materials of any
heading,
|
|
| |
preparations with a basis of
these
|
except that of the product,
and
|
|
| |
products or with a basis of
coffee,
|
- in which all the chicory
used is
|
|
| |
tea or matē; roasted chicory
and
|
wholly obtained
|
|
| |
other roasted coffee
substitutes,
|
|
|
| |
and extracts, essences
and
|
|
|
| |
concentrates thereof
|
|
|
|
2103
|
Sauces and preparations
therefor;
|
|
|
| |
mixed condiments and
mixed
|
|
|
| |
seasonings; mustard flour
and meal
|
|
|
| |
and prepared mustard:
|
|
|
| |
- Sauces and preparations
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
|
|
|
ex 2104
|
Soups and broths and
preparations
|
Manufacture from materials
of any
|
|
| |
therefor
|
heading, except prepared or
preserved
|
|
| |
|
vegetables of headings 2002
to 2005
|
|
|
2106
|
Food preparations not
elsewhere
|
Manufacture:
|
|
| |
specified or included
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials of Chapter 17 used
does
|
|
| |
|
not exceed 30 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Beverages, spirits and
vinegar;
|
Manufacture:
|
|
|
Chapter 22
|
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
does
|
|
| |
including fruit or vegetable
juices
|
not exceed 30 % of the
ex-works
|
|
| |
of heading 2009
|
price of the product,
and
|
|
| |
|
- in which all the fruit
juice used
|
|
| |
|
(except that of pineapple,
lime or
|
|
| |
|
grapefruit) is
originating
|
|
|
2207
|
Undenatured ethyl alcohol of
an
|
Manufacture:
|
|
| |
alcoholic strength by volume
of 80 %
|
- from materials of any
heading,
|
|
| |
vol or higher; ethyl alcohol
and
|
except heading 2207 or 2208,
and
|
|
| |
other spirits, denatured, of
any
|
- in which all the grapes or
materials
|
|
| |
strength
|
derived from grapes used are
wholly
|
|
| |
|
obtained or, if all the
other materials
|
|
| |
|
used are already
originating, arrack
|
|
| |
|
may be used up to a limit of
5 % by
|
|
| |
|
volume
|
|
|
2208
|
Undenatured ethyl alcohol of
an
|
Manufacture:
|
|
| |
alcoholic strength by volume
of less
|
- from materials of any
heading,
|
|
| |
than 80 % vol; spirits,
liqueurs
|
except heading 2207 or 2208,
and
|
|
| |
and other spirituous
beverages
|
- in which all the grapes or
materials
|
|
| |
|
derived from grapes used are
wholly
|
|
| |
|
obtained or, if all the
other materials
|
|
| |
|
used are already
originating, arrack
|
|
| |
|
may be used up to a limit of
5 % by
|
|
| |
|
volume
|
|
|
ex
|
Residues and waste from the
food
|
Manufacture from materials
of any
|
|
|
Chapter 23
|
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
invertebrates,
|
used are wholly obtained
|
|
| |
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 % by
weight
|
|
|
|
ex 2306
|
Oil cake and other solid
residues
|
Manufacture in which all the
olives
|
|
| |
resulting from the
extraction of olive
|
used are wholly obtained
|
|
| |
oil, containing more than 3
% of olive oil
|
|
|
|
2309
|
Preparations of a kind used
in
|
Manufacture in which:
|
|
| |
animal feeding
|
- all the cereals, sugar or
molasses,
|
|
| |
|
meat or milk used are
originating, and
|
|
| |
|
- all the materials of
Chapter 3
|
|
| |
|
used are wholly obtained
|
|
|
ex
|
Tobacco and manufactured
tobacco
|
Manufacture in which all the
materials
|
|
|
Chapter 24
|
substitutes; except for:
|
of Chapter 24 used are
wholly obtained
|
|
|
2402
|
Cigars, cheroots, cigarillos
and
|
Manufacture in which at
least 70 % by
|
|
| |
cigarettes, of tobacco or
of
|
weight of the unmanufactured
tobacco
|
|
| |
tobacco substitutes
|
or tobacco refuse of heading
2401
|
|
| |
|
used is originating
|
|
|
ex 2403
|
Smoking tobacco
|
Manufacture in which at
least 70 % by
|
|
| |
|
weight of the unmanufactured
tobacco
|
|
| |
|
or tobacco refuse of heading
2401
|
|
| |
|
used is originating
|
|
|
ex
|
Salt; sulphur; earths and
stone;
|
Manufacture from materials
of any
|
|
|
Chapter 25
|
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) shape,
|
thickness exceeding 25
cm
|
|
| |
of a thickness not exceeding
25 cm
|
|
|
|
ex 2516
|
Granite, porphyry, basalt,
sandstone
|
Cutting, by sawing or
otherwise, of
|
|
| |
and other monumental or
building
|
stone (even if already sawn)
of a
|
|
| |
stone, merely cut, by sawing
or
|
thickness exceeding 25
cm
|
|
| |
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
|
heading, except that of the
product.
|
|
| |
hermetically-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 % of the ex-works price
of the product
|
|
|
ex 2524
|
Natural asbestos fibres
|
Manufacture from asbestos
concentrate
|
|
|
ex 2525
|
Mica powder
|
Grinding of mica or mica
waste
|
|
|
ex 2530
|
Earth colours, calcined or
powdered
|
Calcination or grinding of
earth colours
|
|
|
Chapter 26
|
Ores, slag and ash
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Mineral fuels, mineral oils
and
|
Manufacture from materials
of any
|
|
|
Chapter 27
|
products of their
distillation;
|
heading, except that of the
product
|
|
| |
bituminous substances;
mineral
|
|
|
| |
waxes; except for:
|
|
|
|
ex 2707
|
Oils in which the weight of
the
|
Operations of refining
and/or one or
|
|
| |
aromatic constituents
exceeds that
|
more specific process(es)
(1)
|
|
| |
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 more
|
a heading other than that of
the
|
|
| |
than 65 % by volume distils
at a
|
product. However, materials
of the
|
|
| |
temperature of up to 250
°C
|
same heading as the product
may be
|
|
| |
(including mixtures of
petroleum
|
used, provided that their
total value
|
|
| |
spirit and benzole), for use
as power
|
does not exceed 50 % of
the
|
|
| |
or heating fuels
|
ex-works price of the
product
|
|
|
ex 2709
|
Crude oils obtained from
bituminous
|
Destructive distillation of
bituminous
|
|
| |
minerals
|
materials
|
|
|
2710
|
Petroleum oils and oils
obtained
|
Operations of refining
and/or one or
|
|
| |
from bituminous materials,
other than
|
more specific process(es)
(2)
|
|
| |
crude; preparations not
elsewhere
|
or
|
|
| |
specified or included,
containing
|
Other operations in which
all the
|
|
| |
by weight 70 % or more
of
|
materials used are
classified within a
|
|
| |
petroleum oils or of oils
obtained
|
heading other than that of
the
|
|
| |
from bituminous materials,
these
|
product. However, materials
of the
|
|
| |
oils being the basic
constituents of
|
same heading as the product
may be
|
|
| |
the preparations; waste
oils
|
used, provided that their
total value
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
2711
|
Petroleum gases and other
gaseous
|
Operations of refining
and/or one or
|
|
| |
hydrocarbons
|
more specific process(es)
(2)
|
|
| |
|
or
|
|
| |
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may be
|
|
| |
|
used, provided that their
total value
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
2712
|
Petroleum jelly; paraffin
wax,
|
Operations of refining
and/or one or
|
|
| |
microcrystalline petroleum
wax,
|
more specific process(es)
(2)
|
|
| |
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 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
2713
|
Petroleum coke, petroleum
bitumen
|
Operations of refining
and/or one or
|
|
| |
and other residues of
petroleum oils
|
more specific process(es)
(1)
|
|
| |
or of oils obtained from
bituminous
|
or
|
|
| |
materials
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may be
|
|
| |
|
used, provided that their
total value
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
2714
|
Bitumen and asphalt,
natural;
|
Operations of refining
and/or one or
|
|
| |
bituminous or oil shale and
tar sands;
|
more specific process(es)
(1)
|
|
| |
asphaltites and asphaltic
rocks
|
or
|
|
| |
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may be
|
|
| |
|
used, provided that their
total value
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
2715
|
Bituminous mixtures based
on
|
Operations of refining
and/or one or
|
|
| |
natural asphalt, on natural
bitumen,
|
more specific process(es)
(1)
|
|
| |
on petroleum bitumen, on
mineral
|
or
|
|
| |
tar or on mineral tar pitch
(for
|
Other operations in which
all the
|
|
| |
example, bituminous
mastics,
|
materials used are
classified within
|
|
| |
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 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex
|
Inorganic chemicals; organic
or
|
Manufacture from materials
of any
|
Manufacture in
|
|
Chapter 28
|
inorganic compounds of
precious
|
heading, except that of the
product.
|
which the value of
|
| |
metals, of rare-earth
metals, of
|
However, materials of the
same
|
all the materials
|
| |
radioactive elements or of
isotopes;
|
heading as the product may
be
|
used does not
|
| |
except for:
|
used, provided that their
total
|
exceed 40 % of
|
| |
|
value does not exceed 20 %
of
|
the ex-works price
|
| |
|
the ex-works price of the
product
|
of the product
|
|
ex 2805
|
"Mischmetall"
|
Manufacture by electrolytic
or
|
|
| |
|
thermal treatment in which
the
|
|
| |
|
value of all the materials
used
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 2811
|
Sulphur trioxide
|
Manufacture from sulphur
dioxide
|
Manufacture in
|
| |
|
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 2833
|
Aluminium sulphate
|
Manufacture in which the
value
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex 2840
|
Sodium perborate
|
Manufacture from
disodium
|
Manufacture in
|
| |
|
tetraborate pentahydrate
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex
|
Organic chemicals; except
for:
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 29
|
|
any heading, except that of
the
|
which the value of
|
| |
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex 2901
|
Acyclic hydrocarbons for use
as
|
Operations of refining
and/or one or
|
|
| |
power or heating fuels
|
more specific process(es)
(1)
|
|
| |
|
or
|
|
| |
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may be
|
|
| |
|
used, provided that their
total value
|
|
| |
|
does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 2902
|
Cyclanes and cyclenes (other
than
|
Operations of refining
and/or one or
|
|
| |
azulenes), benzene, toluene,
xylenes,
|
more specific process(es)
(1)
|
|
| |
for use as power or heating
fuels
|
or
|
|
| |
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may
|
|
| |
|
be used, provided that their
total
|
|
| |
|
value does not exceed 50 %
of the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 2905
|
Metal alcoholates of
alcohols of this
|
Manufacture from materials
of any
|
Manufacture in
|
| |
heading and of ethanol
|
heading, including other
materials
|
which the value of
|
| |
|
of heading 2905. However,
metal
|
all the materials
|
| |
|
alcoholates of this heading
may
|
used does not
|
| |
|
be used, provided that their
total
|
exceed 40 % of
|
| |
|
value does not exceed 20 %
of
|
the ex-works price
|
| |
|
the ex-works price of the
product
|
of the product
|
|
2915
|
Saturated acyclic
monocarboxylic
|
Manufacture from materials
of any
|
Manufacture in
|
| |
acids and their anhydrides,
halides,
|
heading. However, the value
of all
|
which the value of
|
| |
peroxides and peroxyacids;
their
|
the materials of headings
2915
|
all the materials
|
| |
halogenated, sulphonated,
nitrated or
|
and 2916 used shall not
exceed
|
used does not
|
| |
nitrosated derivatives
|
20 % of the ex-works price
of
|
exceed 40 % of
|
| |
|
the product
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 2932
|
- Internal ethers and their
halogenated,
|
Manufacture from materials
of
|
Manufacture in
|
| |
sulphonated, nitrated or
nitrosated
|
any heading. However, the
value
|
which the value of
|
| |
derivatives
|
of all the materials of
heading
|
all the materials
|
| |
|
2909 used shall not exceed
20 %
|
used does not
|
| |
|
of the ex-works price of
the
|
exceed 40 % of
|
| |
|
product
|
the ex-works price
|
| |
|
|
of the product
|
| |
- Cyclic acetals and
internal
|
Manufacture from materials
of
|
Manufacture in
|
| |
hemiacetals and their
halogenated,
|
any heading
|
which the value of
|
| |
sulphonated, nitrated or
nitrosated
|
|
all the materials
|
| |
derivatives
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
2933
|
Heterocyclic compounds
with
|
Manufacture from materials
of
|
Manufacture in
|
| |
nitrogen hetero-atom(s)
only
|
any heading. However, the
value
|
which the value of
|
| |
|
of all the materials of
headings
|
all the materials
|
| |
|
2932 and 2933 used shall
not
|
used does not
|
| |
|
exceed 20 % of the
ex-works
|
exceed 40 % of
|
| |
|
price of the product
|
the ex-works price
|
| |
|
|
of the product
|
|
2934
|
Nucleic acids and their
salts, whether
|
Manufacture from materials
of
|
Manufacture in
|
| |
or not chemically defined;
other
|
any heading. However, the
value
|
which the value of
|
| |
heterocyclic compounds
|
of all the materials of
headings
|
all the materials
|
| |
|
2932, 2933 and 2934 used
|
used does not
|
| |
|
shall not exceed 20 % of
the
|
exceed 40 % of
|
| |
|
ex-works price of the
product
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 2939
|
Concentrates of poppy
straw
|
Manufacture in which the
value
|
|
| |
containing not less than 50
% by
|
of all the materials used
does not
|
|
| |
weight of alkaloids
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Pharmaceutical products;
except for:
|
Manufacture from materials
of any
|
|
|
Chapter 30
|
|
heading, except that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may
|
|
| |
|
be used, provided that their
total
|
|
| |
|
value does not exceed 20 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
3002
|
Human blood; animal
blood
|
|
|
| |
prepared for therapeutic,
prophylactic
|
|
|
| |
or diagnostic uses; antisera
and other
|
|
|
| |
blood fractions and
modified
|
|
|
| |
immunological products,
whether or
|
|
|
| |
not obtained by means of
|
|
|
| |
biotechnological processes;
vaccines,
|
|
|
| |
toxins, cultures of
micro-organisms
|
|
|
| |
(excluding yeasts) and
similar products:
|
|
|
| |
- Products consisting of two
or
|
Manufacture from materials
of any
|
|
| |
more constituents which have
been
|
heading, including other
materials of
|
|
| |
mixed together for
therapeutic or
|
heading 3002. However,
materials
|
|
| |
prophylactic uses or
unmixed
|
of the same description as
the product
|
|
| |
products for these uses, put
up in
|
may be used, provided that
their total
|
|
| |
measured doses or in forms
or
|
value does not exceed 20 %
of the
|
|
| |
packings for retail sale
|
ex-works price of the
product
|
|
| |
- Other
|
|
|
| |
-- Human blood
|
Manufacture from materials
of any
|
|
| |
|
heading, including other
materials of
|
|
| |
|
heading 3002. However,
materials
|
|
| |
|
of the same description as
the product
|
|
| |
|
may be used, provided that
their total
|
|
| |
|
value does not exceed 20 %
of the
|
|
| |
|
ex-works price of the
product
|
|
| |
-- Animal blood prepared
for
|
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 %
of the
|
|
| |
|
ex-works price of the
product
|
|
| |
-- Blood fractions other
than antisera,
|
Manufacture from materials
of any
|
|
| |
haemoglobin, blood globulins
and
|
heading, including other
materials of
|
|
| |
serum globulins
|
heading 3002. However,
materials of
|
|
| |
|
the same description as the
product
|
|
| |
|
may be used, provided that
their total
|
|
| |
|
value does not exceed 20 %
of the
|
|
| |
|
ex-works price of the
product
|
|
| |
-- Haemoglobin, blood
globulins and
|
Manufacture from materials
of any
|
|
| |
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 %
of the
|
|
| |
|
ex-works price of the
product
|
|
| |
-- Other
|
Manufacture from materials
of any
|
|
| |
|
heading, including other
materials of
|
|
| |
|
heading 3002. However,
materials of
|
|
| |
|
the same description as the
product
|
|
| |
|
may be used, provided that
their total
|
|
| |
|
value does not exceed 20 %
of the
|
|
| |
|
ex-works price of the
product
|
|
|
3003
|
Medicaments (excluding goods
of
|
|
|
|
and 3004
|
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 %
|
|
| |
|
of the ex-works price of the
product
|
|
| |
- Other
|
Manufacture:
|
|
| |
|
- from materials of any
heading,
|
|
| |
|
except that of the product.
However,
|
|
| |
|
materials of headings 3003
and 3004
|
|
| |
|
may be used, provided that
their total
|
|
| |
|
value does not exceed 20 %
of the
|
|
| |
|
ex-works price of the
product, and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 3006
|
Waste pharmaceuticals
specified in
|
The origin of the product in
its
|
|
| |
note 4(k) to this
Chapter
|
original classification
shall be
|
|
| |
|
retained
|
|
|
ex
|
Fertilizers; except for:
|
Manufacture from materials
of any
|
Manufacture in
|
|
Chapter 31
|
|
heading, except that of
the
|
which the value of
|
| |
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex 3105
|
Mineral or chemical
fertilizers
|
Manufacture:
|
Manufacture in
|
| |
containing two or three of
the
|
- from materials of any
heading,
|
which the value of
|
| |
fertilizing elements
nitrogen,
|
except that of the
product.
|
all the materials
|
| |
phosphorous and potassium;
other
|
However, materials of the
same
|
used does not
|
| |
fertilizers; goods of this
chapter, in
|
heading as the product may
be
|
exceed 40 % of
|
| |
tablets or similar forms or
in
|
used, provided that their
total
|
the ex-works price
|
| |
packages of a gross weight
not
|
value does not exceed 20 %
of the
|
of the product
|
| |
exceeding 10 kg, except
for:
|
ex-works price of the
product, and
|
|
| |
- sodium nitrate
|
- in which the value of all
the
|
|
| |
- calcium cyanamide
|
materials used does not
exceed
|
|
| |
- potassium sulphate
|
50 % of the ex-works price
of
|
|
| |
- magnesium potassium
sulphate
|
the product
|
|
|
ex
|
Tanning or dyeing extracts;
tannins
|
Manufacture from materials
of any
|
Manufacture in
|
|
Chapter 32
|
and their derivatives; dyes,
pigments
|
heading, except that of
the
|
which the value of
|
| |
and other colouring matter;
paints
|
product. However, materials
of
|
all the materials
|
| |
and varnishes; putty and
other
|
the same heading as the
|
used does not
|
| |
mastics; inks; except
for:
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex 3201
|
Tannins and their salts,
ethers,
|
Manufacture from tanning
|
Manufacture in
|
| |
esters and other
derivatives
|
extracts of vegetable
origin
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
3205
|
Colour lakes; preparations
as
|
Manufacture from materials
of
|
Manufacture in
|
| |
specified in note 3 to this
chapter
|
any heading, except
headings
|
which the value of
|
| |
based on colour lakes
(3)
|
3203, 3204 and 3205.
|
all the materials
|
| |
|
However, materials of
heading
|
used does not
|
| |
|
3205 may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex
|
Essential oils and
resinoids;
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 33
|
perfumery, cosmetic or
toilet
|
any heading, except that of
the
|
which the value of
|
| |
preparations; except
for:
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
3301
|
Essential oils (terpeneless
or not),
|
Manufacture from materials
of
|
Manufacture in
|
| |
including concretes and
absolutes;
|
any heading, including
materials
|
which the value of
|
| |
resinoids; extracted
oleoresins;
|
of a different "group" (4)
in this
|
all the materials
|
| |
concentrates of essential
oils in fats,
|
heading. However, materials
of
|
used does not
|
| |
in fixed oils, in waxes or
the like,
|
the same group as the
product
|
exceed 40 % of
|
| |
obtained by enfleurage
or
|
may be used, provided that
their
|
the ex-works price
|
| |
maceration; terpenic
by-products of
|
total value does not exceed
20 %
|
of the product
|
| |
the deterpenation of
essential oils;
|
of the ex-works price of
the
|
|
| |
aqueous distillates and
aqueous
|
product
|
|
| |
solutions of essential
oils
|
|
|
|
ex
|
Soap, organic surface-active
agents,
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 34
|
washing preparations,
lubricating
|
any heading, except that of
the
|
which the value of
|
| |
preparations, artificial
waxes,
|
product. However, materials
of
|
all the materials
|
| |
prepared waxes, polishing
or
|
the same heading as the
|
used does not
|
| |
scouring preparations,
candles and
|
product may be used,
provided
|
exceed 40 % of
|
| |
similar articles, modelling
pastes,
|
that their total value does
not
|
the ex-works price
|
| |
"dental waxes" and
dental
|
exceed 20 % of the
ex-works
|
of the product
|
| |
preparations with a basis
of
|
price of the product
|
|
| |
plaster; except for:
|
|
|
|
ex 3403
|
Lubricating preparations
containing
|
Operations of refining
and/or one
|
|
| |
less than 70 % by weight
of
|
or more specific process(es)
(1)
|
|
| |
petroleum oils or oils
obtained from
|
or
|
|
| |
bituminous minerals
|
Other operations in which
all the
|
|
| |
|
materials used are
classified within
|
|
| |
|
a heading other than that of
the
|
|
| |
|
product. However, materials
of the
|
|
| |
|
same heading as the product
may
|
|
| |
|
be used, provided that their
total
|
|
| |
|
value does not exceed 50 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
3404
|
Artificial waxes and
prepared waxes:
|
|
|
| |
- With a basis of
paraffin,
|
Manufacture from materials
of any
|
|
| |
petroleum waxes, waxes
obtained
|
heading, except that of the
product.
|
|
| |
from bituminous minerals,
slack
|
However, materials of the
same
|
|
| |
wax or scale wax
|
heading as the product may
be
|
|
| |
|
used, provided that their
total
|
|
| |
|
value does not exceed 50 %
of
|
|
| |
|
the ex-works price of the
product
|
|
| |
- Other
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except:
|
which the value of
|
| |
|
- hydrogenated oils having
the
|
all the materials
|
| |
|
character of waxes of
heading
|
used does not
|
| |
|
1516,
|
exceed 40 % of
|
| |
|
- fatty acids not
chemically
|
the ex-works price
|
| |
|
defined or industrial fatty
alcohols
|
of the product
|
| |
|
having the character of
waxes of
|
|
| |
|
heading 3823, and
|
|
| |
|
- materials of heading
3404
|
|
| |
|
However, these materials
may
|
|
| |
|
be used, provided that their
total
|
|
| |
|
value does not exceed 20 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
ex
|
Albuminoidal substances;
modified
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 35
|
starches; glues; enzymes;
except for:
|
any heading, except that of
the
|
which the value of
|
| |
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
3505
|
Dextrins and other modified
starches
|
|
|
| |
(for example, pregelatinised
or
|
|
|
| |
esterified starches); glues
based on
|
|
|
| |
starches, or on dextrins or
other
|
|
|
| |
modified starches:
|
|
|
| |
- Starch ethers and
esters
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, including
other
|
which the value of
|
| |
|
materials of heading
3505
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
| |
- Other
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except those
of
|
which the value of
|
| |
|
heading 1108
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3507
|
Prepared enzymes not
elsewhere
|
Manufacture in which the
value
|
|
| |
specified or included
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Chapter 36
|
Explosives; pyrotechnic
products;
|
Manufacture from materials
of
|
Manufacture in
|
| |
matches; pyrophoric alloys;
certain
|
any heading, except that of
the
|
which the value of
|
| |
combustible preparations
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex
|
Photographic or
cinematographic
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 37
|
goods; except for:
|
any heading, except that of
the
|
which the value of
|
| |
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
3701
|
Photographic plates and film
in the
|
|
|
| |
flat, sensitised, unexposed,
of any
|
|
|
| |
material other than paper,
paperboard
|
|
|
| |
or textiles; instant print
film in the flat,
|
|
|
| |
sensitised, unexposed,
whether or
|
|
|
| |
not in packs:
|
|
|
| |
- Instant print film for
colour
|
Manufacture from materials
of
|
Manufacture in
|
| |
photography, in packs
|
any heading, except those
of
|
which the value of
|
| |
|
headings 3701 and 3702.
|
all the materials
|
| |
|
However, materials of
heading
|
used does not
|
| |
|
3702 may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 30 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except those
of
|
which the value of
|
| |
|
headings 3701 and 3702.
|
all the materials
|
| |
|
However, materials of
headings
|
used does not
|
| |
|
3701 and 3702 may be
used,
|
exceed 40 % of
|
| |
|
provided that their total
value
|
the ex-works price
|
| |
|
does not exceed 20 % of
the
|
of the product
|
| |
|
ex-works price of the
product
|
|
|
3702
|
Photographic film in rolls,
sensitised,
|
Manufacture from materials
of
|
Manufacture in
|
| |
unexposed, of any material
other
|
any heading, except those
of
|
which the value of
|
| |
than paper, paperboard or
textiles;
|
headings 3701 and 3702
|
all the materials
|
| |
instant print film in rolls,
sensitised,
|
|
used does not
|
| |
unexposed
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
3704
|
Photographic plates, film
paper,
|
Manufacture from materials
of
|
Manufacture in
|
| |
paperboard and textiles,
exposed but
|
any heading, except those
of
|
which the value of
|
| |
not developed
|
headings 3701 to 3704
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex
|
Miscellaneous chemical
products;
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 38
|
except for:
|
any heading, except that of
the
|
which the value of
|
| |
|
product. However, materials
of
|
all the materials
|
| |
|
the same heading as the
|
used does not
|
| |
|
product may be used,
provided
|
exceed 40 % of
|
| |
|
that their total value does
not
|
the ex-works price
|
| |
|
exceed 20 % of the
ex-works
|
of the product
|
| |
|
price of the product
|
|
|
ex 3801
|
- Colloidal graphite in
suspension in
|
Manufacture in which the
value
|
|
| |
oil and semi-colloidal
graphite;
|
of all the materials used
does not
|
|
| |
carbonaceous pastes for
electrodes
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Graphite in paste form,
being a
|
Manufacture in which the
value
|
Manufacture in
|
| |
mixture of more than 30 %
by
|
of all the materials of
heading
|
which the value of
|
| |
weight of graphite with
mineral oils
|
3403 used does not
exceed
|
all the materials
|
| |
|
20 % of the ex-works price
of
|
used does not
|
| |
|
the product
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3803
|
Refined tall oil
|
Refining of crude tall
oil
|
Manufacture in
|
| |
|
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3805
|
Spirits of sulphate
turpentine, purified
|
Purification by distillation
or
|
Manufacture in
|
| |
|
refining of raw spirits
of
|
which the value of
|
| |
|
sulphate turpentine
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3806
|
Ester gums
|
Manufacture from resin
acids
|
Manufacture in
|
| |
|
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3807
|
Wood pitch (wood tar
pitch)
|
Distillation of wood tar
|
Manufacture in
|
| |
|
|
which the value of
|
| |
|
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
3808
|
Insecticides,
rodenticides,
|
Manufacture in which the
value
|
|
| |
fungicides, herbicides,
|
of all the materials used
does
|
|
| |
anti-sprouting products
and
|
not exceed 50 % of the
|
|
| |
plant-growth regulators,
|
ex-works price of the
products
|
|
| |
disinfectants and similar
products,
|
|
|
| |
put up in forms or packings
for
|
|
|
| |
retail sale or as
preparations or
|
|
|
| |
articles (for example,
sulphur-treated
|
|
|
| |
bands, wicks and candles,
and fly-papers)
|
|
|
|
3809
|
Finishing agents, dye
carriers to
|
Manufacture in which the
value
|
|
| |
accelerate the dyeing or
fixing of
|
of all the materials used
does
|
|
| |
dyestuffs and other products
and
|
not exceed 50 % of the
|
|
| |
preparations (for example,
dressings
|
ex-works price of the
products
|
|
| |
and mordants), of a kind
used in the
|
|
|
| |
textile, paper, leather or
like industries,
|
|
|
| |
not elsewhere specified or
included
|
|
|
|
3810
|
Pickling preparations for
metal
|
Manufacture in which the
value
|
|
| |
surfaces; fluxes and other
auxiliary
|
of all the materials used
does
|
|
| |
preparations for soldering,
brazing or
|
not exceed 50 % of the
|
|
| |
welding; soldering, brazing
or
|
ex-works price of the
products
|
|
| |
welding powders and
pastes
|
|
|
| |
consisting of metal and
other
|
|
|
| |
materials; preparations of a
kind
|
|
|
| |
used as cores or coatings
for
|
|
|
| |
welding electrodes or
rods
|
|
|
|
3811
|
Anti-knock preparations,
oxidation
|
|
|
| |
inhibitors, gum inhibitors,
viscosity
|
|
|
| |
improvers, anti-corrosive
preparations
|
|
|
| |
and other prepared
additives, for
|
|
|
| |
mineral oils (including
gasoline) or for
|
|
|
| |
other liquids used for the
same
|
|
|
| |
purposes as mineral
oils:
|
|
|
| |
- Prepared additives for
|
Manufacture in which the
value of
|
|
| |
lubricating oil, containing
petroleum
|
all the materials of heading
3811
|
|
| |
oils or oils obtained
from
|
used does not exceed 50 % of
the
|
|
| |
bituminous minerals
|
ex-works price of the
product
|
|
| |
- Other
|
Manufacture in which the
value
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
3812
|
Prepared rubber
accelerators;
|
Manufacture in which the
value
|
|
| |
compound plasticisers for
rubber or
|
of all the materials used
does not
|
|
| |
plastics, not elsewhere
specified or
|
exceed 50 % of the
ex-works
|
|
| |
included; anti-oxidizing
preparations
|
price of the product
|
|
| |
and other compound
stabilizers for
|
|
|
| |
rubber or plastics
|
|
|
|
3813
|
Preparations and charges
for
|
Manufacture in which the
value
|
|
| |
fire-extinguishers;
charged
|
of all the materials used
does not
|
|
| |
fire-extinguishing
grenades
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
3814
|
Organic composite solvents
and
|
Manufacture in which the
value
|
|
| |
thinners, not elsewhere
specified or
|
of all the materials used
does not
|
|
| |
included; prepared paint or
varnish
|
exceed 50 % of the
ex-works
|
|
| |
removers
|
price of the product
|
|
|
3818
|
Chemical elements doped for
use in
|
Manufacture in which the
value
|
|
| |
electronics, in the form of
discs,
|
of all the materials used
does not
|
|
| |
wafers or similar forms;
chemical
|
exceed 50 % of the
ex-works
|
|
| |
compounds doped for use in
electronics
|
price of the product
|
|
|
3819
|
Hydraulic brake fluids and
other
|
Manufacture in which the
value
|
|
| |
prepared liquids for
hydraulic
|
of all the materials used
does not
|
|
| |
transmission, not containing
or
|
exceed 50 % of the
ex-works
|
|
| |
containing less than 70 %
by
|
price of the product
|
|
| |
weight of petroleum oils or
oils
|
|
|
| |
obtained from bituminous
minerals
|
|
|
|
3820
|
Anti-freezing preparations
and
|
Manufacture in which the
value
|
|
| |
prepared de-icing fluids
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
3822
|
Diagnostic or laboratory
reagents on
|
Manufacture in which the
value
|
|
| |
a backing, prepared
diagnostic or
|
of all the materials used
does not
|
|
| |
laboratory reagents whether
or not
|
exceed 50 % of the
ex-works
|
|
| |
on a backing, other than
those of
|
price of the product
|
|
| |
heading 3002 or 3006;
certified
|
|
|
| |
reference materials
|
|
|
|
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
|
Manufacture in
|
| |
-- Prepared binders for
foundry
|
any heading, except that of
the
|
which the value of
|
| |
moulds or cores based on
natural
|
product. However, materials
of
|
all the materials
|
| |
resinous products
|
the same heading as the
|
used does not
|
| |
-- Naphthenic acids,
their
|
product may be used,
provided
|
exceed 40 % of
|
| |
water-insoluble salts and
their esters
|
that their total value does
not
|
the ex-works price
|
| |
-- Sorbitol other than that
of
|
exceed 20 % of the
ex-works
|
of the product
|
| |
heading 2905
|
price of the product
|
|
| |
-- Petroleum sulphonates,
excluding
|
|
|
| |
petroleum sulphonates of
alkali metals,
|
|
|
| |
of ammonium or of
ethanolamines;
|
|
|
| |
thiophenated sulphonic acids
of oils
|
|
|
| |
obtained from bituminous
minerals,
|
|
|
| |
and their salts
|
|
|
| |
-- Ion exchangers
|
|
|
| |
-- Getters for vacuum
tubes
|
|
|
| |
-- Alkaline iron oxide for
the
|
|
|
| |
purification of gas
|
|
|
| |
-- Ammoniacal gas liquors
and spent
|
|
|
| |
oxide produced in coal gas
purification
|
|
|
| |
-- Sulphonaphthenic acids,
their
|
|
|
| |
water-insoluble salts and
their esters
|
|
|
| |
-- Fusel oil and Dippel's
oil
|
|
|
| |
-- Mixtures of salts having
different
|
|
|
| |
anions
|
|
|
| |
-- Copying pastes with a
basis of
|
|
|
| |
gelatin, whether or not on a
paper or
|
|
|
| |
textile backing
|
|
|
| |
- Other
|
Manufacture in which the
value
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
3901 to
|
Plastics in primary forms,
waste,
|
|
|
|
3915
|
parings and scrap, of
plastic; except
|
|
|
| |
for headings ex 3907 and
3912 for
|
|
|
| |
which the rules are set out
below:
|
|
|
| |
- Addition
homopolymerisation
|
Manufacture in which:
|
Manufacture in
|
| |
products in which a single
monomer
|
- the value of all the
materials
|
which the value of
|
| |
contributes more than 99 %
by
|
used does not exceed 50 %
of
|
all the materials
|
| |
weight to the total polymer
content
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- within the above limit,
the value
|
the ex-works price
|
| |
|
of all the materials of
Chapter 39
|
of the product
|
| |
|
used does not exceed 20 %
of
|
|
| |
|
the ex-works price of the
product (5)
|
|
| |
- Other
|
Manufacture in which the
value
|
Manufacture in
|
| |
|
of all the materials of
Chapter
|
which the value of
|
| |
|
39 used does not exceed 20
%
|
all the materials
|
| |
|
of the ex-works price of
the
|
used does not
|
| |
|
product (5)
|
exceed 25 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3907
|
- Copolymer, made from
|
Manufacture from materials
of any
|
|
| |
polycarbonate and
acrylonitrile-
|
heading, except that of the
product.
|
|
| |
butadiene-styrene copolymer
(ABS)
|
However, materials of the
same
|
|
| |
|
heading as the product may
be
|
|
| |
|
used, provided that their
total
|
|
| |
|
value does not exceed 50 %
of the
|
|
| |
|
ex-works price of the
product (5)
|
|
| |
- Polyester
|
Manufacture in which the
value of
|
|
| |
|
all the materials of Chapter
39 used
|
|
| |
|
does not exceed 20 % of
the
|
|
| |
|
ex-works price of the
product and/or
|
|
| |
|
manufacture from
polycarbonate
|
|
| |
|
of tetrabromo-(bisphenol
A)
|
|
|
3912
|
Cellulose and its
chemical
|
Manufacture in which the
value of
|
|
| |
derivatives, not elsewhere
specified
|
all the materials of the
same
|
|
| |
or included, in primary
forms
|
heading as the product used
does
|
|
| |
|
not exceed 20 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
3916 to
|
Semi-manufactures and
articles of
|
|
|
|
3921
|
plastics; except for
headings ex 3916,
|
|
|
| |
ex 3917, ex 3920 and ex
3921, for
|
|
|
| |
which the rules are set out
below:
|
|
|
| |
- Flat products, further
worked than
|
Manufacture in which the
value
|
Manufacture in
|
| |
only surface-worked or cut
into
|
of all the materials of
Chapter
|
which the value of
|
| |
forms other than
rectangular
|
39 used does not exceed 50
%
|
all the materials
|
| |
(including square); other
products,
|
of the ex-works price of
the
|
used does not
|
| |
further worked than only
|
product
|
exceed 25 % of
|
| |
surface-worked
|
|
the ex-works price
|
| |
|
|
of the product
|
| |
- Other:
|
|
|
| |
-- Addition
homopolymerisation
|
Manufacture in which:
|
Manufacture in
|
| |
products in which a
single
|
- the value of all the
materials
|
which the value of
|
| |
monomer contributes more
than
|
used does not exceed 50 %
of
|
all the materials
|
| |
99 % by weight to the
total
|
the ex-works price of
the
|
used does not
|
| |
polymer content
|
product, and
|
exceed 25 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
Chapter 39 used does not
|
|
| |
|
exceed 20 % of the
ex-works
|
|
| |
|
price of the product (5)
|
|
| |
-- Other
|
Manufacture in which the
value
|
Manufacture in
|
| |
|
of all the materials of
Chapter
|
which the value of
|
| |
|
39 used does not exceed 20
%
|
all the materials
|
| |
|
of the ex-works price of
the
|
used does not
|
| |
|
product (5)
|
exceed 25 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 3916
|
Profile shapes and tubes
|
Manufacture in which:
|
Manufacture in
|
|
and
|
|
- the value of all the
materials
|
which the value of
|
|
ex 3917
|
|
used does not exceed 50 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of the
|
of the product
|
| |
|
same heading as the
product
|
|
| |
|
used does not exceed 20 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
ex 3920
|
- Ionomer sheet or film
|
Manufacture from a
thermoplastic
|
Manufacture in
|
| |
|
partial salt which is a
copolymer
|
which the value of
|
| |
|
of ethylene and metacrylic
acid
|
all the materials
|
| |
|
partly neutralised with
metal
|
used does not
|
| |
|
ions, mainly zinc and
sodium
|
exceed 25 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
| |
- Sheets of regenerated
cellulose,
|
Manufacture in which the
value
|
|
| |
polyamides or
polyethylene
|
of all the materials of the
same
|
|
| |
|
heading as the product
used
|
|
| |
|
does not exceed 20 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 3921
|
Foils of plastic,
metallised
|
Manufacture from highly-
|
Manufacture in
|
| |
|
transparent polyester-foils
with
|
which the value of
|
| |
|
a thickness of less than
23
|
all the materials
|
| |
|
micron (6)
|
used does not
|
| |
|
|
exceed 25 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
3922 to
|
Articles of plastics
|
Manufacture in which the
value
|
|
|
3926
|
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Rubber and articles
thereof;
|
Manufacture from materials
of any
|
|
|
Chapter 40
|
except for:
|
heading, except that of the
product
|
|
|
ex 4001
|
Laminated slabs of crepe
rubber for
|
Lamination of sheets of
natural
|
|
| |
shoes
|
rubber
|
|
|
4005
|
Compounded rubber,
unvulcanised,
|
Manufacture in which the
value of
|
|
| |
in primary forms or in
plates,
|
all the materials used,
except
|
|
| |
sheets or strip
|
natural rubber, does not
exceed
|
|
| |
|
50 % of the ex-works price
of
|
|
| |
|
the product
|
|
|
4012
|
Retreaded or used pneumatic
tyres
|
|
|
| |
of rubber; solid or cushion
tyres, tyre
|
|
|
| |
treads and tyre flaps, of
rubber:
|
|
|
| |
- Retreaded pneumatic, solid
or
|
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
|
Raw hides and skins (other
than
|
Manufacture from materials
of any
|
|
|
Chapter 41
|
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
|
Tanned or crust hides and
skins,
|
Retanning of pre-tanned
leather
|
|
|
4106
|
without wool or hair on,
whether or
|
or
|
|
| |
not split, but not further
prepared
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
4107,
|
Leather further prepared
after
|
Manufacture from materials
of any
|
|
|
4112 and
|
tanning or crusting,
including
|
heading, except headings
4104
|
|
|
4113
|
parchment-dressed leather,
without
|
to 4113
|
|
| |
wool or hair on, whether or
not split,
|
|
|
| |
other than leather of
heading 4114
|
|
|
|
ex 4114
|
Patent leather and patent
laminated
|
Manufacture from materials
of
|
|
| |
leather; metallised
leather
|
headings 4104 to 4106,
provided
|
|
| |
|
that their total value does
not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Chapter 42
|
Articles of leather;
saddlery and
|
Manufacture from materials
of any
|
|
| |
harness; travel goods,
handbags and
|
heading, except that of the
product
|
|
| |
similar containers; articles
of animal
|
|
|
| |
gut (other than silk worm
gut)
|
|
|
|
ex
|
Furskins and artificial
fur;
|
Manufacture from materials
of any
|
|
|
Chapter 43
|
manufactures 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
|
|
|
4303
|
Articles of apparel,
clothing
|
Manufacture from
non-assembled
|
|
| |
accessories and other
articles of
|
tanned or dressed furskins
of
|
|
| |
furskin
|
heading 4302
|
|
|
ex
|
Wood and articles of wood;
wood
|
Manufacture from materials
of any
|
|
|
Chapter 44
|
charcoal; except for:
|
heading, except that of the
product
|
|
|
ex 4403
|
Wood roughly squared
|
Manufacture from wood in
the
|
|
| |
|
rough, whether or not
stripped of
|
|
| |
|
its bark or merely roughed
down
|
|
|
ex 4407
|
Wood sawn or chipped
lengthwise,
|
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 those
|
Splicing, planing, sanding
or
|
|
| |
obtained by slicing
laminated wood)
|
end-jointing
|
|
| |
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,
including
|
Beading or moulding
|
|
|
ex 4413
|
moulded skirting and other
moulded
|
|
|
| |
boards
|
|
|
|
ex 4415
|
Packing cases, boxes,
crates, drums
|
Manufacture from boards not
cut
|
|
| |
and similar packings, of
wood
|
to size
|
|
|
ex 4416
|
Casks, barrels, vats, tubs
and other
|
Manufacture from riven
staves, not
|
|
| |
coopers' products and parts
thereof,
|
further worked than sawn on
the
|
|
| |
of wood
|
two principal surfaces
|
|
|
ex 4418
|
- Builders' joinery and
carpentry of wood
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product.
|
|
| |
|
However, cellular wood
panels,
|
|
| |
|
shingles and shakes may be
used
|
|
| |
- Beadings and mouldings
|
Beading or moulding
|
|
|
Match splints; wooden pegs
or pins
|
Manufacture from wood of
any
|
|
|
| |
for footwear
|
heading, except drawn wood
of
|
|
| |
|
heading 4409
|
|
|
ex
|
Cork and articles of cork;
except for:
|
Manufacture from materials
of any
|
|
|
Chapter 45
|
|
heading, except that of the
product
|
|
|
4503
|
Articles of natural cork
|
Manufacture from cork of
heading 4501
|
|
|
Chapter 46
|
Manufactures of straw, of
esparto or
|
Manufacture from materials
of any
|
|
| |
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
paperboard
|
|
|
|
ex
|
Paper and paperboard;
articles of
|
Manufacture from materials
of any
|
|
|
Chapter 48
|
paper pulp, of paper or
of
|
heading, except that of the
product
|
|
| |
paperboard; except for:
|
|
|
|
ex 4811
|
Paper and paperboard, ruled,
lined
|
Manufacture from
paper-making
|
|
| |
or squared only
|
materials of Chapter 47
|
|
|
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
|
|
|
|
Envelopes, letter cards,
plain
|
Manufacture:
|
|
|
| |
postcards and correspondence
cards,
|
- from materials of any
heading,
|
|
| |
of paper or paperboard;
boxes,
|
except that of the product,
and
|
|
| |
pouches, wallets and
writing
|
- in which the value of all
the
|
|
| |
compendiums, of paper or
|
materials used does not
exceed
|
|
| |
paperboard, containing
an
|
50 % of the ex-works price
of the
|
|
| |
assortment of paper
stationery
|
product
|
|
|
Toilet paper
|
Manufacture from
paper-making
|
|
|
| |
|
materials of Chapter 47
|
|
|
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
fibres
|
- in which the value of all
the
|
|
| |
|
materials used does not
exceed
|
|
| |
|
50 % of the ex-works price
of
|
|
| |
|
the product
|
|
|
Letter pads
|
Manufacture in which the
value
|
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Other paper, paperboard,
cellulose
|
Manufacture from
paper-making
|
|
|
| |
wadding and webs of
cellulose fibres,
|
materials of Chapter 47
|
|
| |
cut to size or shape
|
|
|
|
ex
|
Printed books, newspapers,
pictures
|
Manufacture from materials
of any
|
|
|
Chapter 49
|
and other products of the
printing
|
heading, except that of the
product
|
|
| |
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
announcements,
|
4909 and 4911
|
|
| |
whether or not illustrated,
with or
|
|
|
| |
without envelopes or
trimmings
|
|
|
|
4910
|
Calendars of any kind,
printed,
|
|
|
| |
including calendar
blocks:
|
|
|
| |
- Calendars of the
"perpetual" type or
|
Manufacture:
|
|
| |
with replaceable blocks
mounted on
|
- from materials of any
heading,
|
|
| |
bases other than paper or
paperboard
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
- Other
|
Manufacture from materials
of any
|
|
| |
|
heading, except those of
headings
|
|
| |
|
4909 and 4911
|
|
|
ex
|
Silk; except for:
|
Manufacture from materials
of any
|
|
|
Chapter 50
|
|
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
|
|
|
|
5004 to
|
Silk yarn and yarn spun from
silk
|
Manufacture from (7):
|
|
|
ex 5006
|
waste
|
- raw silk or silk waste,
carded or
|
|
| |
|
combed or otherwise prepared
for
|
|
| |
|
spinning,
|
|
| |
|
- other natural fibres, not
carded
|
|
| |
|
or combed or otherwise
prepared
|
|
| |
|
for spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
5007
|
Woven fabrics of silk or of
silk waste:
|
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric
|
|
| |
|
used does not exceed 47.5 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
ex
|
Wool, fine or coarse animal
hair;
|
Manufacture from materials
of any
|
|
|
Chapter 51
|
horsehair yarn and woven
fabric;
|
heading, except that of the
product
|
|
| |
except for:
|
|
|
|
5106 to
|
Yarn of wool, of fine or
coarse animal
|
Manufacture from (7):
|
|
|
5110
|
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
|
|
|
5111 to
|
Woven fabrics of wool, of
fine or
|
|
|
|
5113
|
coarse animal hair or of
horsehair:
|
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7)
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5% of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex
|
Cotton; except for:
|
Manufacture from materials
of any
|
|
|
Chapter 52
|
|
heading, except that of the
product
|
|
|
5204 to
|
Yarn and thread of
cotton
|
Manufacture from (7):
|
|
|
5207
|
|
- raw silk or silk waste,
carded or
|
|
| |
|
combed or otherwise prepared
for
|
|
| |
|
spinning,
|
|
| |
|
- natural fibres, not carded
or combed
|
|
| |
|
or otherwise prepared for
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
5208 to
|
Woven fabrics of cotton:
|
|
|
|
5212
|
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex
|
Other vegetable textile
fibres; paper
|
Manufacture from materials
of any
|
|
|
Chapter 53
|
yarn and woven fabrics of
paper
|
heading, except that of the
product
|
|
| |
yarn; except for:
|
|
|
|
5306 to
|
Yarn of other vegetable
textile fibres;
|
Manufacture from (7):
|
|
|
5308
|
paper yarn
|
- raw silk or silk waste,
carded or
|
|
| |
|
combed or otherwise prepared
for
|
|
| |
|
spinning,
|
|
| |
|
- natural fibres, not carded
or combed
|
|
| |
|
or otherwise prepared for
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
5309 to
|
Woven fabrics of other
vegetable
|
|
|
|
5311
|
textile fibres; woven
fabrics of
|
|
|
| |
paper yarn:
|
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- jute yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5401 to
|
Yarn, monofilament and
thread of
|
Manufacture from (7):
|
|
|
5406
|
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
|
Woven fabrics of
man-made
|
|
|
|
5408
|
filament yarn:
|
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5501 to
|
Man-made staple fibres
|
Manufacture from
chemical
|
|
|
5507
|
|
materials or textile
pulp
|
|
|
5508 to
|
Yarn and sewing thread
of
|
Manufacture from (7):
|
|
|
5511
|
man-made staple fibres
|
- raw silk or silk waste,
carded or
|
|
| |
|
combed or otherwise prepared
for
|
|
| |
|
spinning,
|
|
| |
|
- natural fibres, not carded
or combed
|
|
| |
|
or otherwise prepared for
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
Woven fabrics of man-made
staple fibres:
|
|
|
|
|
5516
|
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
prepared for
|
|
| |
|
spinning,
|
|
| |
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex
|
Wadding, felt and
non-wovens;
|
Manufacture from (7):
|
|
|
Chapter 56
|
special yarns; twine,
cordage, ropes
|
- coir yarn,
|
|
| |
and cables and articles
thereof;
|
- natural fibres,
|
|
| |
except for:
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
5602
|
Felt, whether or not
impregnated,
|
|
|
| |
coated, covered or
laminated:
|
|
|
| |
- Needleloom felt
|
Manufacture from (7):
|
|
| |
|
- natural fibres, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
|
However:
|
|
| |
|
- polypropylene filament of
heading 5402,
|
|
| |
|
- polypropylene fibres of
heading
|
|
| |
|
5503 or 5506, or
|
|
| |
|
- polypropylene filament tow
of heading
|
|
| |
|
5501, of which the
denomination in all
|
|
| |
|
cases of a single filament
or fibre is less
|
|
| |
|
than 9 decitex, may be used,
provided
|
|
| |
|
that their total value does
not exceed
|
|
| |
|
40 % of the ex-works price
of the product
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres
made from casein, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
|
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
|
|
|
Metallised yarn, whether or
not
|
Manufacture from (7):
|
|
|
| |
gimped, being textile yarn,
or strip
|
- natural fibres,
|
|
| |
or the like of heading 5404
or 5405,
|
- man-made staple fibres,
not carded
|
|
| |
combined with metal in the
form of
|
or combed or otherwise
processed for
|
|
| |
thread, strip or powder or
covered
|
spinning,
|
|
| |
with metal
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
5606
|
Gimped yarn, and strip and
the like
|
Manufacture from (7):
|
|
| |
of heading 5404 or 5405,
gimped
|
- natural fibres,
|
|
| |
(other than those of heading
5605
|
- man-made staple fibres,
not carded
|
|
| |
and gimped horsehair
yarn);
|
or combed or otherwise
processed for
|
|
| |
chenille yarn (including
flock
|
spinning,
|
|
| |
chenille yarn); loop
wale-yarn
|
- chemical materials or
textile pulp, or
|
|
| |
|
- paper-making materials
|
|
|
Chapter 57
|
Carpets and other textile
floor coverings:
|
|
|
| |
- Of needleloom felt
|
Manufacture from (7):
|
|
| |
|
- natural fibres, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
|
However:
|
|
| |
|
- polypropylene filament of
heading 5402,
|
|
| |
|
- polypropylene fibres of
heading 5503
|
|
| |
|
or 5506, or
|
|
| |
|
- polypropylene filament tow
of heading
|
|
| |
|
5501, of which the
denomination in all
|
|
| |
|
cases of a single filament
or fibre is less
|
|
| |
|
than 9 decitex, may be used,
provided
|
|
| |
|
that their total value does
not exceed
|
|
| |
|
40 % of the ex-works price
of the product
|
|
| |
|
Jute fabric may be used as a
backing
|
|
| |
- Of other felt
|
Manufacture from (7):
|
|
| |
|
- natural fibres, not carded
or combed
|
|
| |
|
or otherwise processed for
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn or jute
yarn,
|
|
| |
|
- synthetic or artificial
filament yarn,
|
|
| |
|
- natural fibres, or
|
|
| |
|
- man-made staple fibres,
not carded or
|
|
| |
|
combed or otherwise
processed for spinning
|
|
| |
|
Jute fabric may be used as a
backing
|
|
|
ex
|
Special woven fabrics;
tufted textile
|
|
|
|
Chapter 58
|
fabrics; lace; tapestries;
trimmings;
|
|
|
| |
embroidery; except for:
|
|
|
| |
- Combined with rubber
thread
|
Manufacture from single yarn
(7)
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5805
|
Hand-woven tapestries of the
types
|
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 or
|
Manufacture:
|
|
| |
in motifs
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials used does not
exceed
|
|
| |
|
50 % of the ex-works price
of the product
|
|
|
5901
|
Textile fabrics coated 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 % by
|
Manufacture from yarn
|
|
| |
weight of textile
materials
|
|
|
| |
- Other
|
Manufacture from
chemical
|
|
| |
|
materials or textile
pulp
|
|
|
5903
|
Textile fabrics impregnated,
coated,
|
Manufacture from yarn
|
|
| |
covered or laminated with
plastics,
|
or
|
|
| |
other than those of heading
5902
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, rasing,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5904
|
Linoleum, whether or note
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
|
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
|
or
|
|
| |
|
Printing accompanied by at
least two
|
|
| |
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, raising,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5906
|
Rubberised textile fabrics,
other
|
|
|
| |
than those of heading
5902:
|
|
|
| |
- Knitted or crocheted
fabrics
|
Manufacture from (7):
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
- Other fabrics made of
synthetic
|
Manufacture from chemical
materials
|
|
| |
filament yarn, containing
more than
|
|
|
| |
90 % by weight of textile
materials
|
|
|
| |
- Other
|
Manufacture from yarn
|
|
|
5907
|
Textile fabrics otherwise
impregnated,
|
Manufacture from yarn
|
|
| |
coated or covered; painted
canvas
|
or
|
|
| |
being theatrical scenery,
studio
|
Printing accompanied by at
least two
|
|
| |
back-cloths or the like
|
preparatory or finishing
operations (such
|
|
| |
|
as scouring, bleaching,
mercerising,
|
|
| |
|
heat setting, rasing,
calendering, shrink
|
|
| |
|
resistance processing,
permanent
|
|
| |
|
finishing, decatising,
impregnating,
|
|
| |
|
mending and burling),
provided that
|
|
| |
|
the value of the unprinted
fabric used
|
|
| |
|
does not exceed 47.5 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
5908
|
Textile wicks, woven,
plaited or
|
|
|
| |
knitted, for lamps, stoves,
lighters,
|
|
|
| |
candles or the like;
incandescent gas
|
|
|
| |
mantles and tubular knitted
gas
|
|
|
| |
mantle fabric therefor,
whether or
|
|
|
| |
not impregnated:
|
|
|
| |
- Incandescent gas
mantles,
|
Manufacture from tubular
knitted
|
|
| |
impregnated
|
gas-mantle fabric
|
|
| |
- Other
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
5909 to
|
Textile articles of a kind
suitable for
|
|
|
|
5911
|
industrial use:
|
|
|
| |
- Polishing discs or rings
other than
|
Manufacture from yarn or
waste
|
|
| |
of felt of heading 5911
|
fabrics or rags of heading
6310
|
|
| |
- Woven fabrics, of a kind
commonly
|
Manufacture from (7):
|
|
| |
used in papermaking or
other
|
- coir yarn,
|
|
| |
technical uses, felted or
not, whether
|
- the following
materials:
|
|
| |
or not impregnated or
coated, tubular
|
|
|
| |
or endless with single or
multiple warp
|
|
|
| |
and/or weft, or flat woven
with multiple
|
|
|
| |
warp and/or weft of heading
5911
|
|
|
| |
|
-- yarn of
polytetrafluoroethylene ,(8)
|
|
| |
|
-- yarn, multiple, of
polyamide, coated
|
|
| |
|
impregnated or covered with
a phenolic resin,
|
|
| |
|
-- yarn of synthetic textile
fibres of
|
|
| |
|
aromatic polyamides,
obtained by
|
|
| |
|
polycondensation of
|
|
| |
|
m-phenylenediamine
and isophthalic acid,
|
|
| |
|
-- monofil of
polytetrafluoroethylene (8) ,
|
|
| |
|
-- yarn of synthetic textile
fibres of
|
|
| |
|
poly(p-phenylene
terephthalamide),
|
|
| |
|
-- glass fibre yarn, coated
with phenol
|
|
| |
|
resin and gimped with
acrylic yarn (8),
|
|
| |
|
-- copolyester monofilaments
of a
|
|
| |
|
polyester and a resin of
terephthalic
|
|
| |
|
acid and
1,4-cyclohexanediethanol
|
|
| |
|
and isophthalic acid,
|
|
| |
|
-- natural fibres,
|
|
| |
|
-- man-made staple fibres
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
-- chemical materials or
textile pulp
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- coir yarn,
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
|
Chapter 60
|
Knitted or crocheted
fabrics
|
Manufacture from (7):
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
|
Chapter 61
|
Articles of apparel and
clothing
|
|
|
| |
accessories, knitted or
crocheted:
|
|
|
| |
- Obtained by sewing
together or
|
Manufacture from yarn
(7)(9)
|
|
| |
otherwise assembling, two or
more
|
|
|
| |
pieces of knitted or
crocheted fabric
|
|
|
| |
which have been either cut
to form
|
|
|
| |
or obtained directly to
form
|
|
|
| |
- Other
|
Manufacture from (7):
|
|
| |
|
- natural fibres,
|
|
| |
|
- man-made staple fibres,
not carded
|
|
| |
|
or combed or otherwise
processed for
|
|
| |
|
spinning, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
|
ex
|
Articles of apparel and
clothing
|
Manufacture from yarn (7)(
9)
|
|
|
Chapter 62
|
accessories, not knitted
or
|
|
|
| |
crocheted; except for:
|
|
|
|
ex 6202,
|
Women's, girls' and babies'
clothing
|
Manufacture from yarn
(9)
|
|
|
ex 6204,
|
and clothing accessories for
babies,
|
or
|
|
|
ex 6206,
|
embroidered
|
Manufacture from
unembroidered
|
|
|
ex 6209
|
|
fabric, provided that the
value of the
|
|
|
and
|
|
unembroidered fabric used
does not
|
|
|
ex 6211
|
|
exceed 40 % of the ex-works
price
|
|
| |
|
of the product (9)
|
|
|
ex 6210
|
Fire-resistant equipment of
fabric
|
Manufacture from yarn
(9)
|
|
|
and
|
covered with foil of
aluminised
|
or
|
|
|
ex 6216
|
polyester
|
Manufacture from uncoated
fabric,
|
|
| |
|
provided that the value of
the uncoated
|
|
| |
|
fabric used does not exceed
40 % of
|
|
| |
|
the ex-works price of the
product (9)
|
|
|
6213 and
|
Handkerchiefs, shawls,
scarves,
|
|
|
|
6214
|
mufflers, mantillas, veils
and the like:
|
|
|
| |
- Embroidered
|
Manufacture from
unbleached
|
|
| |
|
single yarn (7)(9)
|
|
| |
|
or
|
|
| |
|
Manufacture from
unembroidered
|
|
| |
|
fabric, provided that the
value of the
|
|
| |
|
unembroidered fabric used
does not
|
|
| |
|
exceed 40 % of the ex-works
price
|
|
| |
|
of the product (9)
|
|
| |
- Other
|
Manufacture from
unbleached
|
|
| |
|
single yarn (7)(9)
|
|
| |
|
or
|
|
| |
|
Making up, followed by
printing
|
|
| |
|
accompanied by at least
two
|
|
| |
|
preparatory or finishing
operations
|
|
| |
|
(such as scouring,
bleaching,
|
|
| |
|
mercerising, heat setting,
raising,
|
|
| |
|
calendering, shrink
resistance
|
|
| |
|
processing, permanent
finishing,
|
|
| |
|
decatising, impregnating,
mending
|
|
| |
|
and burling), provided that
the value
|
|
| |
|
of all the unprinted goods
of headings
|
|
| |
|
6213 and 6214 used does
not
|
|
| |
|
exceed 47.5 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
6217
|
Other made up clothing
accessories;
|
|
|
| |
parts of garments or of
clothing
|
|
|
| |
accessories, other than
those of
|
|
|
| |
heading 6212:
|
|
|
| |
- Embroidered
|
Manufacture from yarn
(9)
|
|
| |
|
or
|
|
| |
|
Manufacture from
unembroidered
|
|
| |
|
fabric, provided that the
value of the
|
|
| |
|
unembroidered fabric used
does not
|
|
| |
|
exceed 40 % of the ex-works
price
|
|
| |
|
of the product (9)
|
|
| |
- Fire-resistant equipment
of fabric
|
Manufacture from yarn
(9)
|
|
| |
covered with foil of
aluminised
|
or
|
|
| |
polyester
|
Manufacture from uncoated
fabric,
|
|
| |
|
provided that the value of
the
|
|
| |
|
uncoated fabric used does
not exceed
|
|
| |
|
40 % of the ex-works price
of the product (9)
|
|
| |
- Interlinings for collars
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 %
|
|
| |
|
of the ex-works price of the
product
|
|
| |
- Other
|
Manufacture from yarn
(9)
|
|
|
ex
|
Other made-up textile
articles; sets;
|
Manufacture from materials
of any
|
|
|
Chapter 63
|
worn clothing and worn
textile
|
heading, except that of the
product
|
|
| |
articles; rags; except
for:
|
|
|
|
6301 to
|
Blankets, travelling rugs,
bed linen etc.;
|
|
|
|
6304
|
curtains etc.; other
furnishing articles:
|
|
|
| |
- Of felt, of nonwovens
|
Manufacture from (7):
|
|
| |
|
- natural fibres, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
- Other:
|
|
|
| |
-- Embroidered
|
Manufacture from
unbleached
|
|
| |
|
single yarn (9) (10)
|
|
| |
|
or
|
|
| |
|
Manufacture from
unembroidered
|
|
| |
|
fabric (other than knitted
or
|
|
| |
|
crocheted), provided that
the value
|
|
| |
|
of the unembroidered fabric
used
|
|
| |
|
does not exceed 40 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
-- Other
|
Manufacture from
unbleached
|
|
| |
|
single yarn (9) (10)
|
|
|
6305
|
Sacks and bags, of a 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)
(9):
|
|
| |
|
- natural fibres, or
|
|
| |
|
- chemical materials or
textile pulp
|
|
| |
- Other
|
Manufacture from
unbleached
|
|
| |
|
single yarn (7) (9)
|
|
|
6307
|
Other made-up articles,
including
|
Manufacture in which the
value of
|
|
| |
dress patterns
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the ex-works
price
|
|
| |
|
of the product
|
|
|
6308
|
Sets consisting of woven
fabric and
|
Each item in the set must
satisfy
|
|
| |
yarn, whether or not
with
|
the rule which would apply
to it if it
|
|
| |
accessories, for making up
into rugs,
|
were not included in the
set. However,
|
|
| |
tapestries, embroidered
table cloths
|
non-originating articles may
be
|
|
| |
or serviettes, or similar
textile
|
incorporated, provided that
their
|
|
| |
articles, put up in packings
for
|
total value does not exceed
15 %
|
|
| |
retail sale
|
of the ex-works price of the
set
|
|
|
ex
|
Footwear, gaiters and the
like; parts
|
Manufacture from materials
of any
|
|
|
Chapter 64
|
of such articles; except
for:
|
heading, except from
assemblies of
|
|
| |
|
uppers affixed to inner
soles or to
|
|
| |
|
other sole components of
heading 6406
|
|
|
6406
|
Parts of footwear (including
uppers
|
Manufacture from materials
of any
|
|
| |
whether or not attached to
soles other
|
heading, except that of the
product
|
|
| |
than outer soles); removable
in-soles,
|
|
|
| |
heel cushions and similar
articles;
|
|
|
| |
gaiters, leggings and
similar articles,
|
|
|
| |
and parts thereof
|
|
|
|
ex
|
Headgear and parts
thereof;
|
Manufacture from materials
of any
|
|
|
Chapter 65
|
except for:
|
heading, except that of the
product
|
|
|
6503
|
Felt hats and other felt
headgear,
|
Manufacture from yarn or
textile
|
|
| |
made from the hat bodies,
hoods or
|
fibres (9)
|
|
| |
plateaux of heading 6501,
whether
|
|
|
| |
or not lined or trimmed
|
|
|
|
6505
|
Hats and other headgear,
knitted or
|
Manufacture from yarn or
textile
|
|
| |
crocheted, or made up from
lace, felt
|
fibres (9)
|
|
| |
or other textile fabric, in
the piece
|
|
|
| |
(but not in strips), whether
or not
|
|
|
| |
lined or trimmed; hair-nets
of any
|
|
|
| |
material, whether or not
lined or trimmed
|
|
|
|
ex
|
Umbrellas, sun umbrellas,
walking-
|
Manufacture from materials
of any
|
|
|
Chapter 66
|
sticks, seat-sticks, whips,
riding-
|
heading, except that of the
product
|
|
| |
crops, and parts thereof;
except for:
|
|
|
|
6601
|
Umbrellas and sun
umbrellas
|
Manufacture in which the
value
|
|
| |
(including walking-stick
umbrellas,
|
of all the materials used
does not
|
|
| |
garden umbrellas and
similar
|
exceed 50 % of the
ex-works
|
|
| |
umbrellas)
|
price of the product
|
|
|
Chapter 67
|
Prepared feathers and down
and
|
Manufacture from materials
of any
|
|
| |
articles made of feathers or
of down;
|
heading, except that of the
product
|
|
| |
artificial flowers; articles
of human hair
|
|
|
|
ex
|
Articles of stone, plaster,
cement,
|
Manufacture from materials
of any
|
|
|
Chapter 68
|
asbestos, mica or similar
materials;
|
heading, except that of the
product
|
|
| |
except for:
|
|
|
|
ex 6803
|
Articles of slate or of
agglomerated slate
|
Manufacture from worked
slate
|
|
|
ex 6812
|
Articles of asbestos;
articles of
|
Manufacture from materials
of any
|
|
| |
mixtures with a basis of
asbestos or
|
heading
|
|
| |
of mixtures with a basis of
asbestos
|
|
|
| |
and magnesium carbonate
|
|
|
|
ex 6814
|
Articles of mica,
including
|
Manufacture from worked
mica
|
|
| |
agglomerated or
reconstituted mica,
|
(including agglomerated
or
|
|
| |
on a support of paper,
paperboard or
|
reconstituted mica)
|
|
| |
other materials
|
|
|
|
Chapter 69
|
Ceramic products
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Glass and glassware; except
for:
|
Manufacture from materials
of any
|
|
|
Chapter 70
|
|
heading, except that of the
product
|
|
|
ex 7003,
|
Glass with a non-reflecting
layer
|
Manufacture from materials
of
|
|
|
ex 7004
|
|
heading 7001
|
|
|
and
|
|
|
|
|
ex 7005
|
|
|
|
|
7006
|
Glass of heading 7003, 7004
or 7005,
|
|
|
| |
bent, edge-worked, engraved,
drilled,
|
|
|
| |
enamelled or otherwise
worked, but
|
|
|
| |
not framed or fitted with
other materials:
|
|
|
| |
- Glass-plate substrates,
coated with
|
Manufacture from
non-coated
|
|
| |
a dielectric thin film, and
of a
|
glass-plate substrate of
heading 7006
|
|
| |
semiconductor grade in
accordance
|
|
|
| |
with SEMII-standards
(11)
|
|
|
| |
- Other
|
Manufacture from materials
of
|
|
| |
|
heading 7001
|
|
|
7007
|
Safety glass, consisting of
toughened
|
Manufacture from materials
of
|
|
| |
(tempered) or laminated
glass
|
heading 7001
|
|
|
7008
|
Multiple-walled insulating
units of
|
Manufacture from materials
of
|
|
| |
glass
|
heading 7001
|
|
|
7009
|
Glass mirrors, whether or
not framed,
|
Manufacture from materials
of
|
|
| |
including rear-view
mirrors
|
heading 7001
|
|
|
7010
|
Carboys, bottles, flasks,
jars, pots,
|
Manufacture from materials
of any
|
|
| |
phials, ampoules and other
containers,
|
heading, except that of the
product
|
|
| |
of glass, of a kind used for
the
|
or Cutting of glassware,
provided
|
|
| |
conveyance or packing of
goods;
|
that the total value of the
uncut
|
|
| |
preserving jars of glass;
stoppers,
|
glassware used does not
exceed
|
|
| |
lids and other closures, of
glass
|
50 % 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 (other
|
or
|
|
| |
than that of heading 7010 or
7018)
|
Cutting of glassware,
provided that
|
|
| |
|
the total value of the uncut
glassware
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
|
or
|
|
| |
|
Hand-decoration (except
silk-screen
|
|
| |
|
printing) of hand-blown
glassware,
|
|
| |
|
provided that the total
value of the
|
|
| |
|
hand-blown glassware used
does
|
|
| |
|
not exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex 7019
|
Articles (other than yarn)
of glass fibres
|
Manufacture from:
|
|
| |
|
- uncoloured slivers,
rovings, yarn
|
|
| |
|
or chopped strands, or
|
|
| |
|
- glass wool
|
|
|
ex
|
Natural or cultured pearls,
precious
|
Manufacture from materials
of any
|
|
|
Chapter 71
|
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:
|
|
|
|
ex 7101
|
Natural or cultured pearls,
graded
|
Manufacture in which the
value
|
|
| |
and temporarily strung
for
|
of all the materials used
does not
|
|
| |
convenience of transport
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex 7102,
|
Worked precious or
semi-precious
|
Manufacture from unworked
precious
|
|
|
ex 7103
|
stones (natural, synthetic
or
|
or semi-precious stones
|
|
|
and
|
reconstructed)
|
|
|
|
ex 7104
|
|
|
|
|
7106,
|
Precious metals:
|
|
|
|
7108 and
|
- Unwrought
|
Manufacture from materials
of any
|
|
|
7110
|
|
heading, except those of
headings
|
|
| |
|
7106, 7108 and 7110
|
|
| |
|
or
|
|
| |
|
Electrolytic, thermal or
chemical
|
|
| |
|
separation of precious
metals of
|
|
| |
|
heading 7106, 7108 or
7110
|
|
| |
|
or
|
|
| |
|
Alloying of precious metals
of
|
|
| |
|
heading 7106, 7108 or
7110
|
|
| |
|
with each other or with base
metals
|
|
| |
- Semi-manufactured or in
powder
|
Manufacture from
unwrought
|
|
| |
form
|
precious metals
|
|
|
ex 7107,
|
Metals clad with precious
metals,
|
Manufacture from metals clad
with
|
|
|
ex 7109
|
semi-manufactured
|
precious metals,
unwrought
|
|
|
and
|
|
|
|
|
ex 7111
|
|
|
|
|
7116
|
Articles of natural or
cultured pearls,
|
Manufacture in which the
value
|
|
| |
precious or semi-precious
stones
|
of all the materials used
does not
|
|
| |
(natural, synthetic or
reconstructed)
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
7117
|
Imitation jewellery
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
| |
|
or
|
|
| |
|
Manufacture from base metal
parts,
|
|
| |
|
not plated or covered with
precious
|
|
| |
|
metals, provided that the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Iron and steel; except
for:
|
Manufacture from materials
of any
|
|
|
Chapter 72
|
|
heading, except that of the
product
|
|
|
7207
|
Semi-finished products of
iron or
|
Manufacture from materials
of
|
|
| |
non-alloy steel
|
heading 7201, 7202,
7203,
|
|
| |
|
7204 or 7205
|
|
|
7208 to
|
Flat-rolled products, bars
and rods,
|
Manufacture from ingots or
other
|
|
|
7216
|
angles, shapes and sections
of iron
|
primary forms of heading
7206
|
|
| |
or non-alloy steel
|
|
|
|
Wire of iron or non-alloy
steel
|
Manufacture from
semi-finished
|
|
|
| |
|
materials of heading
7207
|
|
|
ex 7218,
|
Semi-finished products,
flat-rolled
|
Manufacture from ingots or
other
|
|
|
7219 to
|
products, bars and rods,
angles,
|
primary forms of heading
7218
|
|
|
7222
|
shapes and sections of
stainless steel
|
|
|
|
7223
|
Wire of stainless steel
|
Manufacture from
semi-finished
|
|
| |
|
materials of heading
7218
|
|
|
ex 7224,
|
Semi-finished products,
flat-rolled
|
Manufacture from ingots or
other
|
|
|
7225 to
|
products, hot-rolled bars
and rods, in
|
primary forms of heading
|
|
|
7228
|
irregularly wound coils;
angles,
|
7206, 7218 or 7224
|
|
| |
shapes and sections, of
other alloy
|
|
|
| |
steel; hollow drill bars and
rods, of
|
|
|
| |
alloy or non-alloy steel
|
|
|
|
7229
|
Wire of other alloy
steel
|
Manufacture from
semi-finished
|
|
| |
|
materials of heading
7224
|
|
|
ex
|
Articles of iron or steel;
except for:
|
Manufacture from materials
of any
|
|
|
Chapter 73
|
|
heading, except that of the
product
|
|
|
ex 7301
|
Sheet piling
|
Manufacture from materials
of
|
|
| |
|
heading 7206
|
|
|
7302
|
Railway or tramway track
|
Manufacture from materials
of
|
|
| |
construction material of
iron or steel,
|
heading 7206
|
|
| |
the following: rails,
check-rails and
|
|
|
| |
rack rails, switch blades,
crossing
|
|
|
| |
frogs, point rods and other
crossing
|
|
|
| |
pieces, sleepers
(cross-ties), fish-plates,
|
|
|
| |
chairs, chair wedges, sole
pates (base
|
|
|
| |
plates), rail clips,
bedplates, ties and
|
|
|
| |
other material specialised
for
|
|
|
| |
jointing or fixing rails
|
|
|
|
7304,
|
Tubes, pipes and hollow
profiles, of
|
Manufacture from materials
of
|
|
|
7305 and
|
iron (other than cast iron)
or steel
|
heading 7206, 7207, 7218
or
|
|
|
7306
|
|
7224
|
|
|
ex 7307
|
Tube or pipe fittings of
stainless
|
Turning, drilling, reaming,
threading,
|
|
| |
steel (ISO No X5CrNiMo
1712),
|
deburring and sandblasting
of forged
|
|
| |
consisting of several
parts
|
blanks, provided that the
total value
|
|
| |
|
of the forged blanks used
does not
|
|
| |
|
exceed 35 % of the ex-works
price
|
|
| |
|
of the product
|
|
|
7308
|
Structures (excluding
prefabricated
|
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
%
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex
|
Copper and articles
thereof;
|
Manufacture:
|
|
|
Chapter 74
|
except for:
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials used does not
exceed 50 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
7401
|
Copper mattes; cement
copper
|
Manufacture from materials
of any
|
|
| |
(precipitated copper)
|
heading, except that of the
product
|
|
|
7402
|
Unrefined copper; copper
anodes for
|
Manufacture from materials
of any
|
|
| |
electrolytic refining
|
heading, except that of the
product
|
|
|
7403
|
Refined copper and copper
alloys,
|
|
|
| |
unwrought:
|
|
|
| |
- Refined copper
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
| |
- Copper alloys and refined
copper
|
Manufacture from refined
copper,
|
|
| |
containing other
elements
|
unwrought, or waste and
scrap of copper
|
|
|
7404
|
Copper waste and scrap
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
7405
|
Master alloys of copper
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Nickel and articles thereof;
except for:
|
Manufacture:
|
|
|
Chapter 75
|
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the
|
|
| |
|
materials used does not
exceed 50 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
7501 to
|
Nickel mattes, nickel oxide
sinters
|
Manufacture from materials
of any
|
|
|
7503
|
and other intermediate
products of
|
heading, except that of the
product
|
|
| |
nickel metallurgy; unwrought
nickel;
|
|
|
| |
nickel waste and scrap
|
|
|
|
ex
|
Aluminium and articles
thereof;
|
Manufacture:
|
|
|
Chapter 76
|
except for:
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
7601
|
Unwrought aluminium
|
Manufacture:
|
|
| |
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
| |
|
or
|
|
| |
|
Manufacture by thermal or
electrolytic
|
|
| |
|
treatment from unalloyed
aluminium
|
|
| |
|
or waste and scrap of
aluminium
|
|
|
7602
|
Aluminium waste or scrap
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex 7616
|
Aluminium articles other
than
|
Manufacture:
|
|
| |
gauze, cloth, grill,
netting, fencing,
|
- from materials of any
heading,
|
|
| |
reinforcing fabric and
similar materials
|
except that of the product.
However,
|
|
| |
(including endless bands)
of
|
gauze, cloth, grill,
netting, fencing,
|
|
| |
aluminium wire, and
expanded
|
reinforcing fabric and
similar materials
|
|
| |
metal of 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 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
Chapter 77
|
Reserved for possible future
use in the HS
|
|
|
|
ex
|
Lead and articles thereof;
except for:
|
Manufacture:
|
|
|
Chapter 78
|
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
7801
|
Unwrought lead:
|
|
|
| |
- Refined lead
|
Manufacture from "bullion"
or "work" lead
|
|
| |
- Other
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product.
|
|
| |
|
However, waste and scrap of
heading
|
|
| |
|
7802 may not be used
|
|
|
7802
|
Lead waste and scrap
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Zinc and articles thereof;
except for:
|
Manufacture:
|
|
|
Chapter 79
|
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
7901
|
Unwrought zinc
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product.
|
|
| |
|
However, waste and scrap of
heading
|
|
| |
|
7902 may not be used
|
|
|
7902
|
Zinc waste and scrap
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Tin and articles thereof;
except for:
|
Manufacture:
|
|
|
Chapter 80
|
|
- from materials of any
heading,
|
|
| |
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 50 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
8001
|
Unwrought tin
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product.
|
|
| |
|
However, waste and scrap of
heading
|
|
| |
|
8002 may not be used
|
|
|
8002 and
|
Tin waste and scrap; other
articles
|
Manufacture from materials
of any
|
|
|
8007
|
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 % of the ex-works price
of the product
|
|
| |
- Other
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product
|
|
|
ex
|
Tools, implements, cutlery,
spoons
|
Manufacture from materials
of any
|
|
|
Chapter 82
|
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
headings
|
Manufacture from materials
of any
|
|
| |
8202 to 8205, put up in sets
for
|
heading, except those of
headings
|
|
| |
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 % of the ex-works price
of the set
|
|
|
8207
|
Interchangeable tools for
hand tools,
|
Manufacture:
|
|
| |
whether or not
power-operated, or for
|
- from materials of any
heading,
|
|
| |
machine-tools (for example,
for
|
except that of the product,
and
|
|
| |
pressing, stamping,
punching,
|
- in which the value of all
the materials
|
|
| |
tapping, threading,
drilling, boring,
|
used does not exceed 40 % of
the
|
|
| |
broaching, milling, turning,
or
|
ex-works price of the
product
|
|
| |
screwdriving), including
dies for
|
|
|
| |
drawing or extruding metal,
and
|
|
|
| |
rock drilling or earth
boring tools
|
|
|
|
8208
|
Knives and cutting blades,
for
|
Manufacture:
|
|
| |
machines or for
mechanical
|
- from materials of any
heading,
|
|
| |
appliances
|
except that of the product,
and
|
|
| |
|
- in which the value of all
the materials
|
|
| |
|
used does not exceed 40 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 8211
|
Knives with cutting blades,
serrated
|
Manufacture from materials
of any
|
|
| |
or not (including pruning
knives),
|
heading, except that of the
product.
|
|
| |
other than knives of heading
8208
|
However, knife blades and
handles
|
|
| |
|
of base metal may be
used
|
|
|
8214
|
Other articles of cutlery
(for example,
|
Manufacture from materials
of any
|
|
| |
hair clippers, butchers' or
kitchen
|
heading, except that of the
product.
|
|
| |
cleavers, choppers and
mincing
|
However, handles of base
metal
|
|
| |
knives, paper knives);
manicure or
|
may be used
|
|
| |
pedicure sets and
instruments
|
|
|
| |
(including nail files)
|
|
|
|
8215
|
Spoons, forks, ladles,
skimmers,
|
Manufacture from materials
of any
|
|
| |
cake-servers, fish-knives,
butter-knives,
|
heading, except that of the
product.
|
|
| |
sugar tongs and similar
kitchen or
|
However, handles of base
metal
|
|
| |
tableware
|
may be used
|
|
|
ex
|
Miscellaneous articles of
base metal;
|
Manufacture from materials
of any
|
|
|
Chapter 83
|
except for:
|
heading, except that of the
product
|
|
|
ex 8302
|
Other mountings, fittings
and similar
|
Manufacture from materials
of any
|
|
| |
articles suitable for
buildings, and
|
heading, except that of the
product.
|
|
| |
automatic door closers
|
However, other materials of
heading
|
|
| |
|
8302 may be used, provided
that
|
|
| |
|
their total value does not
exceed 20 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex 8306
|
Statuettes and other
ornaments, of
|
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 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex
|
Nuclear reactors, boilers,
machinery
|
Manufacture:
|
Manufacture in
|
|
Chapter 84
|
and mechanical appliances;
parts
|
- from materials of any
heading,
|
which the value of
|
| |
thereof; except for:
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
ex 8401
|
Nuclear fuel elements
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except that of
the
|
which the value of
|
| |
|
product (12)
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 30 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
8402
|
Steam or other vapour
|
Manufacture:
|
Manufacture in
|
| |
generating boilers (other
than central
|
- from materials of any
heading,
|
which the value of
|
| |
heating hot water boilers
capable
|
except that of the product,
and
|
all the materials
|
| |
also of producing low
pressure
|
- in which the value of all
the
|
used does not
|
| |
steam); super-heated water
boilers
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8403 and
|
Central heating boilers
other than
|
Manufacture from materials
of
|
Manufacture in
|
|
ex 8404
|
those of heading 8402 and
auxiliary
|
any heading, except those
of
|
which the value of
|
| |
plant for central heating
boilers
|
headings 8403 and 8404
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % 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 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8407
|
Spark-ignition reciprocating
or rotary
|
Manufacture in which the
value of
|
|
| |
internal combustion piston
engines
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8408
|
Compression-ignition
internal
|
Manufacture in which the
value of
|
|
| |
combustion piston engines
(diesel or
|
all the materials used does
not
|
|
| |
semi-diesel engines)
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8409
|
Parts suitable for use
solely or
|
Manufacture in which the
value of
|
|
| |
principally with the engines
of
|
all the materials used does
not
|
|
| |
heading 8407 or 8408
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8411
|
Turbo-jets, turbo-propellers
and
|
Manufacture:
|
Manufacture in
|
| |
other gas turbines
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8412
|
Other engines and motors
|
Manufacture in which the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex 8413
|
Rotary positive displacement
pumps
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
ex 8414
|
Industrial fans, blowers and
the like
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8415
|
Air conditioning
machines,
|
Manufacture in which the
value of
|
|
| |
comprising a motor-driven
fan and
|
all the materials used does
not
|
|
| |
elements for changing the
temperature
|
exceed 40 % of the
ex-works
|
|
| |
and humidity, including
those
|
price of the product
|
|
| |
machines in which the
humidity
|
|
|
| |
cannot be separately
regulated
|
|
|
|
8418
|
Refrigerators, freezers and
other
|
Manufacture:
|
Manufacture in
|
| |
refrigerating or freezing
equipment,
|
- from materials of any
heading,
|
which the value of
|
| |
electric or other; heat
pumps other
|
except that of the
product,
|
all the materials
|
| |
than air conditioning
machines of
|
- in which the value of all
the
|
used does not
|
| |
heading 8415
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product, and
|
of the product
|
| |
|
- in which the value of all
the
|
|
| |
|
non-originating materials
used
|
|
| |
|
does not exceed the value of
all
|
|
| |
|
the originating materials
used
|
|
|
ex 8419
|
Machines for wood, paper
pulp,
|
Manufacture in which:
|
Manufacture in
|
| |
paper and paperboard
industries
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of the
|
of the product
|
| |
|
same heading as the
product
|
|
| |
|
used does not exceed 25 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
8420
|
Calendering or other rolling
machines,
|
Manufacture in which:
|
Manufacture in
|
| |
other than for metals or
glass, and
|
- the value of all the
materials
|
which the value of
|
| |
cylinders therefor
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of the
|
of the product
|
| |
|
same heading as the
product
|
|
| |
|
used does not exceed 25 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
8423
|
Weighing machinery
(excluding
|
Manufacture:
|
Manufacture in
|
| |
balances of a sensitivity of
5 cg or
|
- from materials of any
heading,
|
which the value of
|
| |
better), including weight
operated
|
except that of the product,
and
|
all the materials
|
| |
counting or checking
machines;
|
- in which the value of all
the
|
used does not
|
| |
weighing machine weights of
all kinds
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8425 to
|
Lifting, handling, loading
or
|
Manufacture in which:
|
Manufacture in
|
|
8428
|
unloading machinery
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8431 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8429
|
Self-propelled bulldozers,
angledozers,
|
|
|
| |
graders, levellers,
scrapers, mechanical
|
|
|
| |
shovels, excavators, shovel
loaders,
|
|
|
| |
tamping machines and road
rollers:
|
|
|
| |
- Road rollers
|
Manufacture in which the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8431 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8430
|
Other moving, grading,
levelling,
|
Manufacture in which:
|
Manufacture in
|
| |
scraping, excavating,
tamping,
|
- the value of all the
materials
|
which the value of
|
| |
compacting, extracting or
boring
|
used does not exceed 40 %
of
|
all the materials
|
| |
machinery, for earth,
minerals or ores;
|
the ex-works price of
the
|
used does not
|
| |
pile-drivers and
pile-extractors;
|
product, and
|
exceed 30 % of
|
| |
snow-ploughs and
snow-blowers
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8431 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
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 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8439
|
Machinery for making pulp of
fibrous
|
Manufacture in which:
|
Manufacture in
|
| |
cellulosic material or for
making or
|
- the value of all the
materials
|
which the value of
|
| |
finishing paper or
paperboard
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of the
|
of the product
|
| |
|
same heading as the
product
|
|
| |
|
used does not exceed 25 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
8441
|
Other machinery for making
up
|
Manufacture in which:
|
Manufacture in
|
| |
paper pulp, paper or
paperboard,
|
- the value of all the
materials
|
which the value of
|
| |
including cutting machines
of all
|
used does not exceed 40 %
of
|
all the materials
|
| |
kinds
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of the
|
of the product
|
| |
|
same heading as the
product
|
|
| |
|
used does not exceed 25 %
of
|
|
| |
|
the ex-works price of the
product
|
|
|
8444 to
|
Machines of these headings
for use
|
Manufacture in which the
value of
|
|
|
8447
|
in the textile industry
|
all the materials used does
not
|
|
| |
|
exceed 40 % 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 8445
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8452
|
Sewing machines, other than
book-
|
|
|
| |
sewing machines of heading
8440;
|
|
|
| |
furniture, bases and covers
specially
|
|
|
| |
designed for sewing
machines;
|
|
|
| |
sewing machine needles:
|
|
|
| |
- Sewing machines (lock
stitch only)
|
Manufacture in which:
|
|
| |
with heads of a weight not
exceeding
|
- the value of all the
materials
|
|
| |
16 kg without motor or 17 kg
with
|
used does not exceed 40 %
of
|
|
| |
motor
|
the ex-works price of the
product,
|
|
| |
|
- the value of all the
non-
|
|
| |
|
originating materials used
in
|
|
| |
|
assembling the head
(without
|
|
| |
|
motor) does not exceed the
value of
|
|
| |
|
all the originating
materials used, and
|
|
| |
|
- the thread-tension,
crochet and
|
|
| |
|
zigzag mechanisms used
are
|
|
| |
|
originating
|
|
| |
- Other
|
Manufacture in which the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8456 to
|
Machine-tools and machines
and
|
Manufacture in which the
value of
|
|
|
8466
|
their parts and accessories
of
|
all the materials used does
not
|
|
| |
headings 8456 to 8466
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8469 to
|
Office machines (for
example,
|
Manufacture in which the
value of
|
|
|
8472
|
typewriters, calculating
machines,
|
all the materials used does
not
|
|
| |
automatic data processing
machines,
|
exceed 40 % of the
ex-works
|
|
| |
duplicating machines,
stapling machines)
|
price of the product
|
|
|
8480
|
Moulding boxes for metal
foundry;
|
Manufacture in which the
value
|
|
| |
mould bases; moulding
patterns;
|
of all the materials used
does not
|
|
| |
moulds for metal (other than
ingot
|
exceed 50 % of the
ex-works
|
|
| |
moulds), metal carbides,
glass,
|
price of the product
|
|
| |
mineral materials, rubber or
plastics
|
|
|
|
8482
|
Ball or roller bearings
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8484
|
Gaskets and similar joints
of metal
|
Manufacture in which the
value of
|
|
| |
sheeting combined with other
material
|
all the materials used does
not
|
|
| |
or of two or more layers of
metal;
|
exceed 40 % of the
ex-works
|
|
| |
sets or assortments of
gaskets and
|
price of the product
|
|
| |
similar joints, dissimilar
in
|
|
|
| |
composition, put up in
pouches,
|
|
|
| |
envelopes or similar
packings;
|
|
|
| |
mechanical seals
|
|
|
|
8485
|
Machinery parts, not
containing
|
Manufacture in which the
value of
|
|
| |
electrical connectors,
insulators,
|
all the materials used does
not
|
|
| |
coils, contacts or other
electrical
|
exceed 40 % of the
ex-works
|
|
| |
features, not specified or
included
|
price of the product
|
|
| |
elsewhere in this
Chapter
|
|
|
|
ex
|
Electrical machinery and
equipment
|
Manufacture:
|
Manufacture in
|
|
Chapter 85
|
and parts thereof; sound
recorders
|
- from materials of any
heading,
|
which the value of
|
| |
and reproducers, television
image
|
except that of the product,
and
|
all the materials
|
| |
and sound recorders and
reproducers,
|
- in which the value of all
the
|
used does not
|
| |
and parts and accessories of
such
|
materials used does not
exceed
|
exceed 30 % of
|
| |
articles; except for:
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8501
|
Electric motors and
generators
|
Manufacture in which:
|
Manufacture in
|
| |
(excluding generating
sets)
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8503 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8502
|
Electric generating sets and
rotary
|
Manufacture in which:
|
Manufacture in
|
| |
converters
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
headings 8501 and 8503
used
|
|
| |
|
does not exceed 10 % 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 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex 8518
|
Microphones and stands
therefor;
|
Manufacture in which:
|
Manufacture in
|
| |
loudspeakers, whether or
not
|
- the value of all the
materials
|
which the value of
|
| |
mounted in their
enclosures;
|
used does not exceed 40 %
of
|
all the materials
|
| |
audio-frequency electric
amplifiers;
|
the ex-works price of
the
|
used does not
|
| |
electric sound amplifier
sets
|
product, and
|
exceed 25 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8519
|
Turntables (record-decks),
record-
|
Manufacture in which:
|
Manufacture in
|
| |
players, cassette-players
and other
|
- the value of all the
materials
|
which the value of
|
| |
sound reproducing apparatus,
not
|
used does not exceed 40 %
of
|
all the materials
|
| |
incorporating a sound
recording
|
the ex-works price of
the
|
used does not
|
| |
device
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8520
|
Magnetic tape recorders and
other
|
Manufacture in which:
|
Manufacture in
|
| |
sound recording apparatus,
whether
|
- the value of all the
materials
|
which the value of
|
| |
or not incorporating a
sound
|
used does not exceed 40 %
of
|
all the materials
|
| |
reproducing device
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8521
|
Video recording or
reproducing
|
Manufacture in which:
|
Manufacture in
|
| |
apparatus, whether or
not
|
- the value of all the
materials
|
which the value of
|
| |
incorporating a video
tuner
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8522
|
Parts and accessories
suitable for use
|
Manufacture in which the
value of
|
|
| |
solely or principally with
the
|
all the materials used does
not
|
|
| |
apparatus of headings 8519
to 8521
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8523
|
Prepared unrecorded media
for sound
|
Manufacture in which the
value of
|
|
| |
recording or similar
recording of other
|
all the materials used does
not
|
|
| |
phenomena, other than
products of
|
exceed 40 % of the
ex-works
|
|
| |
Chapter 37
|
price of the product
|
|
|
8524
|
Records, tapes and other
recorded
|
|
|
| |
media for sound or other
similarly
|
|
|
| |
recorded phenomena,
including
|
|
|
| |
matrices and masters for
the
|
|
|
| |
production of records, but
excluding
|
|
|
| |
products of Chapter 37:
|
|
|
| |
- Matrices and masters for
the
|
Manufacture in which the
value of
|
|
| |
production of records
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8523 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8525
|
Transmission apparatus for
radio-
|
Manufacture in which:
|
Manufacture in
|
| |
telephony, radio-telegraphy,
radio-
|
- the value of all the
materials
|
which the value of
|
| |
broadcasting or television,
whether
|
used does not exceed 40 %
of
|
all the materials
|
| |
or not incorporating
reception
|
the ex-works price of
the
|
used does not
|
| |
apparatus or sound recording
or
|
product, and
|
exceed 25 % of
|
| |
reproducing apparatus;
television
|
- the value of all the
non-
|
the ex-works price
|
| |
cameras; still image video
cameras
|
originating materials used
does
|
of the product
|
| |
and other video camera
recorders;
|
not exceed the value of all
the
|
|
| |
digital cameras
|
originating materials
used
|
|
|
8526
|
Radar apparatus, radio
navigational
|
Manufacture in which:
|
Manufacture in
|
| |
aid apparatus and radio
remote
|
- the value of all the
materials
|
which the value of
|
| |
control apparatus
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8527
|
Reception apparatus for
radio-
|
Manufacture in which:
|
Manufacture in
|
| |
telephony, radio-telegraphy
or radio-
|
- the value of all the
materials
|
which the value of
|
| |
broadcasting, whether or
not
|
used does not exceed 40 %
of
|
all the materials
|
| |
combined, in the same
housing,
|
the ex-works price of
the
|
used does not
|
| |
with sound recording or
reproducing
|
product, and
|
exceed 25 % of
|
| |
apparatus or a clock
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8528
|
Reception apparatus for
television,
|
Manufacture in which:
|
Manufacture in
|
| |
whether or not incorporating
radio
|
- the value of all the
materials
|
which the value of
|
| |
broadcast receivers or sound
or
|
used does not exceed 40 %
of
|
all the materials
|
| |
video recording or
reproducing
|
the ex-works price of
the
|
used does not
|
| |
apparatus; video monitors
and
|
product, and
|
exceed 25 % of
|
| |
video projectors
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8529
|
Parts suitable for use
solely or
|
|
|
| |
principally with the
apparatus of
|
|
|
| |
headings 8525 to 8528:
|
|
|
| |
- Suitable for use solely or
principally
|
Manufacture in which the
value of
|
|
| |
with video recording or
reproducing
|
all the materials used does
not
|
|
| |
apparatus
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
8535 and
|
Electrical apparatus for
switching or
|
Manufacture in which:
|
Manufacture in
|
|
8536
|
protecting electrical
circuits, or for
|
- the value of all the
materials
|
which the value of
|
| |
making connections to or
in
|
used does not exceed 40 %
of
|
all the materials
|
| |
electrical circuits
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 8538 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8537
|
Boards, panels, consoles,
desks,
|
Manufacture in which:
|
Manufacture in
|
| |
cabinets and other bases,
equipped
|
- the value of all the
materials
|
which the value of
|
| |
with two or more apparatus
of
|
used does not exceed 40 %
of
|
all the materials
|
| |
heading 8535 or 8536, for
electric
|
the ex-works price of
the
|
used does not
|
| |
control or the distribution
of electricity,
|
product, and
|
exceed 30 % of
|
| |
including those
incorporating
|
- within the above limit,
the
|
the ex-works price
|
| |
instruments or apparatus of
Chapter
|
value of all the materials
of
|
of the product
|
| |
90, and numerical control
apparatus,
|
heading 8538 used does
not
|
|
| |
other than switching
apparatus of
|
exceed 10 % of the
ex-works
|
|
| |
heading 8517
|
price of the product
|
|
|
ex 8541
|
Diodes, transistors and
similar semi-
|
Manufacture:
|
Manufacture in
|
| |
conductor devices, except
wafers not
|
- from materials of any
heading,
|
which the value of
|
| |
yet cut into chips
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8542
|
Electronic integrated
circuits and
|
|
|
| |
microassemblies:
|
|
|
| |
- Monolithic integrated
circuits
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
headings 8541 and 8542
used
|
|
| |
|
does not exceed 10 % 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
|
|
| |
|
introduction of an
appropriate
|
|
| |
|
dopant), whether or not
|
|
| |
|
assembled and/or tested in
a
|
|
| |
|
country other than those
|
|
| |
|
specified in Articles 3 and
4
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
headings 8541 and 8542
used
|
|
| |
|
does not exceed 10 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
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 40 % of the
ex-works
|
|
| |
electric conductors, whether
or not
|
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 % of the
ex-works
|
|
| |
carbon, with or without
metal, of a
|
price of the product
|
|
| |
kind used for electrical
purposes
|
|
|
|
8546
|
Electrical insulators of any
material
|
Manufacture in which the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8547
|
Insulating fittings for
electrical
|
Manufacture in which the
value of
|
|
| |
machines, appliances or
equipment,
|
all the materials used does
not
|
|
| |
being fittings wholly of
insulating
|
exceed 40 % of the
ex-works
|
|
| |
materials apart from any
minor
|
price of the product
|
|
| |
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
cells,
|
exceed 40 % of the
ex-works
|
|
| |
spent primary batteries and
spent
|
price of the product
|
|
| |
electric accumulators;
electrical parts
|
|
|
| |
of machinery or apparatus,
not
|
|
|
| |
specified or included
elsewhere in
|
|
|
| |
this Chapter
|
|
|
|
ex
|
Railway or tramway
locomotives,
|
Manufacture in which the
value of
|
|
|
Chapter 86
|
rolling-stock and parts
thereof;
|
all the materials used does
not
|
|
| |
railway or tramway track
fixtures
|
exceed 40 % of the
ex-works
|
|
| |
and fittings and parts
thereof;
|
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
|
| |
and fittings; mechanical
(including
|
- from materials of any
heading,
|
which the value of
|
| |
electromechanical)
signalling, safety
|
except that of the product,
and
|
all the materials
|
| |
or traffic control equipment
for
|
- in which the value of all
the
|
used does not
|
| |
railways, tramways, roads,
inland
|
materials used does not
exceed
|
exceed 30 % of
|
| |
waterways, parking
facilities, port
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
installations or airfields;
parts of the
|
the product
|
of the product
|
| |
foregoing
|
|
|
|
ex
|
Vehicles other than railway
or
|
Manufacture in which the
value of
|
|
|
Chapter 87
|
tramway rolling-stock, and
parts and
|
all the materials used does
not
|
|
| |
accessories thereof; except
for:
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
8709
|
Works trucks,
self-propelled, not
|
Manufacture:
|
Manufacture in
|
| |
fitted with lifting or
handling
|
- from materials of any
heading,
|
which the value of
|
| |
equipment, of the type used
in
|
except that of the product,
and
|
all the materials
|
| |
factories, warehouses, dock
areas or
|
- in which the value of all
the
|
used does not
|
| |
airports for short distance
transport
|
materials used does not
exceed
|
exceed 30 % of
|
| |
of goods; tractors of the
type used
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
on railway station
platforms; parts
|
the product
|
of the product
|
| |
of the foregoing
vehicles
|
|
|
|
8710
|
Tanks and other armoured
fighting
|
Manufacture:
|
Manufacture in
|
| |
vehicles, motorized, whether
or not
|
- from materials of any
heading,
|
which the value of
|
| |
fitted with weapons, and
parts of
|
except that of the product,
and
|
all the materials
|
| |
such vehicles
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8711
|
Motorcycles (including
mopeds) and
|
|
|
| |
cycles fitted with an
auxiliary motor,
|
|
|
| |
with or without side-cars;
side-cars:
|
|
|
| |
- With reciprocating
internal
|
|
|
| |
combustion piston engine of
a
|
|
|
| |
cylinder capacity:
|
|
|
| |
-- Not exceeding 50 cm3
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 20 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
| |
-- Exceeding 50 cm3
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 25 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
ex 8712
|
Bicycles without ball
bearings
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except those
of
|
which the value of
|
| |
|
heading 8714
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 30 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
8715
|
Baby carriages and parts
thereof
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
8716
|
Trailers and semi-trailers;
other
|
Manufacture:
|
Manufacture in
|
| |
vehicles, not
mechanically
|
- from materials of any
heading,
|
which the value of
|
| |
propelled; parts thereof
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
ex
|
Aircraft, spacecraft, and
parts
|
Manufacture from materials
of a
|
Manufacture in
|
|
Chapter 88
|
thereof; except for:
|
ny heading, except that of
the
|
which the value of
|
| |
|
product
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex 8804
|
Rotochutes
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, including
other
|
which the value of
|
| |
|
materials of heading
8804
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
8805
|
Aircraft launching gear;
deck-arrestor
|
Manufacture from materials
of
|
Manufacture in
|
| |
or similar gear; ground
flying trainers;
|
any heading, except that of
the
|
which the value of
|
| |
parts of the foregoing
articles
|
product
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 30 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
Chapter 89
|
Ships, boats and floating
structures
|
Manufacture from materials
of
|
Manufacture in
|
| |
|
any heading, except that of
the
|
which the value of
|
| |
|
product. However, hulls
of
|
all the materials
|
| |
|
heading 8906 may not be
used
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
|
ex
|
Optical, photographic,
|
Manufacture:
|
Manufacture in
|
|
Chapter 90
|
cinematographic,
measuring,
|
- from materials of any
heading,
|
which the value of
|
| |
checking, precision, medical
or
|
except that of the product,
and
|
all the materials
|
| |
surgical instruments and
apparatus;
|
- in which the value of all
the
|
used does not
|
| |
parts and accessories
thereof;
|
materials used does not
exceed
|
exceed 30 % of
|
| |
except for:
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
9001
|
Optical fibres and optical
fibre bundles;
|
Manufacture in which the
value of
|
|
| |
optical fibre cables other
than those
|
all the materials used does
not
|
|
| |
of heading 8544; sheets and
plates of
|
exceed 40 % of the
ex-works
|
|
| |
polarizing material; lenses
(including
|
price of the product
|
|
| |
contact lenses), prisms,
mirrors and
|
|
|
| |
other optical elements, of
any material,
|
|
|
| |
unmounted, other than such
elements
|
|
|
| |
of glass not optically
worked
|
|
|
|
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
fittings
|
exceed 40 % of the
ex-works
|
|
| |
for instruments or
apparatus, other
|
price of the product
|
|
| |
than such elements of glass
not
|
|
|
| |
optically worked
|
|
|
|
9004
|
Spectacles, goggles and the
like,
|
Manufacture in which the
value
|
|
| |
corrective, protective or
other
|
of all the materials used
does
|
|
| |
|
not exceed 40% of the
ex-works
|
|
| |
|
price of the product
|
|
|
Binoculars, monoculars,
other
|
Manufacture:
|
Manufacture in
|
|
| |
optical telescopes, and
mountings
|
- from materials of any
heading,
|
which the value of
|
| |
therefor, except for
astronomical
|
except that of the
product,
|
all the materials
|
| |
refracting telescopes and
mountings
|
- in which the value of all
the
|
used does not
|
| |
therefor
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product; and
|
of the product
|
| |
|
- in which the value of all
the non-
|
|
| |
|
originating materials used
does
|
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
ex 9006
|
Photographic (other than
|
Manufacture:
|
Manufacture in
|
| |
cinematographic)
cameras;
|
- from materials of any
heading,
|
which the value of
|
| |
photographic flashlight
apparatus
|
except that of the
product,
|
all the materials
|
| |
and flashbulbs other than
electrically
|
- in which the value of all
the
|
used does not
|
| |
ignited flashbulbs
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product, and
|
of the product
|
| |
|
- 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
|
| |
projectors, whether or
not
|
- from materials of any
heading,
|
which the value of
|
| |
incorporating sound
recording or
|
except that of the
product,
|
all the materials
|
| |
reproducing apparatus
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product, and
|
of the product
|
| |
|
- 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
|
| |
including those for
|
- from materials of any
heading,
|
which the value of
|
| |
photomicrography,
|
except that of the
product,
|
all the materials
|
| |
cinephotomicrography or
|
- in which the value of all
the
|
used does not
|
| |
microprojection
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product, and
|
of the product
|
| |
|
- 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
|
Manufacture in which the
value of
|
|
| |
and appliances
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
9015
|
Surveying (including
photogrammetrical
|
Manufacture in which the
value of
|
|
| |
surveying),
hydrographic,
|
all the materials used does
not
|
|
| |
oceanographic,
hydrological,
|
exceed 40 % of the
ex-works
|
|
| |
meteorological or
geophysical
|
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 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
9017
|
Drawing, marking-out or
|
Manufacture in which the
value of
|
|
| |
mathematical calculating
|
all the materials used does
not
|
|
| |
instruments (for example,
drafting
|
exceed 40 % of the
ex-works
|
|
| |
machines, pantographs,
protractors,
|
price of the product
|
|
| |
drawing sets, slide rules,
disc
|
|
|
| |
calculators); instruments
for
|
|
|
| |
measuring length, for use in
the
|
|
|
| |
hand (for example, measuring
rods
|
|
|
| |
and tapes, micrometers,
callipers),
|
|
|
| |
not specified or included
elsewhere
|
|
|
| |
in this chapter
|
|
|
|
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
|
Manufacture in
|
| |
dental appliances or
dentists'
|
any heading, including
other
|
which the value of
|
| |
spittoons
|
materials of heading
9018
|
all the materials
|
| |
|
|
used does not
|
| |
|
|
exceed 40 % of
|
| |
|
|
the ex-works price
|
| |
|
|
of the product
|
| |
- Other
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
9019
|
Mechano-therapy
appliances;
|
Manufacture:
|
Manufacture in
|
| |
massage apparatus;
psychological
|
- from materials of any
heading,
|
which the value of
|
| |
aptitude-testing apparatus;
ozone
|
except that of the product,
and
|
all the materials
|
| |
therapy, oxygen therapy,
aerosol
|
- in which the value of all
the
|
used does not
|
| |
therapy, artificial
respiration or other
|
materials used does not
exceed
|
exceed 25 % of
|
| |
therapeutic respiration
apparatus
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
9020
|
Other breathing appliances
and gas
|
Manufacture:
|
Manufacture in
|
| |
masks, excluding protective
masks
|
- from materials of any
heading,
|
which the value of
|
| |
having neither mechanical
parts nor
|
except that of the product,
and
|
all the materials
|
| |
replaceable filters
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 25 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
9024
|
Machines and appliances for
testing
|
Manufacture in which the
value of
|
|
| |
the hardness, strength,
compressibility,
|
all the materials used does
not
|
|
| |
elasticity or other
mechanical
|
exceed 40 % of the
ex-works
|
|
| |
properties of materials (for
example,
|
price of the product
|
|
| |
metals, wood, textiles,
paper, plastics)
|
|
|
|
9025
|
Hydrometers and similar
floating
|
Manufacture in which the
value of
|
|
| |
instruments,
thermometers,
|
all the materials used does
not
|
|
| |
pyrometers, barometers,
hygrometers
|
exceed 40 % of the
ex-works
|
|
| |
and psychrometers, recording
or not,
|
price of the product
|
|
| |
and any combination of
these
|
|
|
| |
instruments
|
|
|
|
9026
|
Instruments and apparatus
for
|
Manufacture in which the
value of
|
|
| |
measuring or checking the
flow, level,
|
all the materials used does
not
|
|
| |
pressure or other variables
of liquids
|
exceed 40 % of the
ex-works
|
|
| |
or gases (for example, flow
meters,
|
price of the product
|
|
| |
level gauges, manometers,
heat
|
|
|
| |
meters), excluding
instruments and
|
|
|
| |
apparatus of heading 9014,
9015,
|
|
|
| |
9028 or 9032
|
|
|
|
9027
|
Instruments and apparatus
for
|
Manufacture in which the
value of
|
|
| |
physical or chemical
analysis (for
|
all the materials used does
not
|
|
| |
example, polarimeters,
refractometers,
|
exceed 40 % of the
ex-works
|
|
| |
spectrometers, gas or smoke
analysis
|
price of the product
|
|
| |
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
|
|
|
| |
calibrating meters
therefor:
|
|
|
| |
- Parts and accessories
|
Manufacture in which the
value of
|
|
| |
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
9029
|
Revolution counters,
production
|
Manufacture in which the
value of
|
|
| |
counters, taximeters,
mileometers,
|
all the materials used does
not
|
|
| |
pedometers and the like;
speed
|
exceed 40 % of the
ex-works
|
|
| |
indicators and tachometers,
other
|
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
apparatus
|
all the materials used does
not
|
|
| |
for measuring or checking
electrical
|
exceed 40 % of the
ex-works
|
|
| |
quantities, excluding meters
of
|
price of the product
|
|
| |
heading 9028; instruments
and
|
|
|
| |
apparatus for measuring or
detecting
|
|
|
| |
alpha, beta, gamma, X-ray,
cosmic or
|
|
|
| |
other ionizing
radiations
|
|
|
|
9031
|
Measuring or checking
instruments,
|
Manufacture in which the
value of
|
|
| |
appliances and machines,
not
|
all the materials used does
not
|
|
| |
specified or included
elsewhere in
|
exceed 40 % of the
ex-works
|
|
| |
this chapter; profile
projectors
|
price of the product
|
|
|
9032
|
Automatic regulating or
controlling
|
Manufacture in which the
value of
|
|
| |
instruments and
apparatus
|
all the materials used does
not
|
|
| |
|
exceed 40 % 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 chapter)
|
all the materials used does
not
|
|
| |
for machines, appliances,
instruments
|
exceed 40 % of the
ex-works
|
|
| |
or apparatus of Chapter
90
|
price of the product
|
|
|
ex
|
Clocks and watches and
parts
|
Manufacture in which the
value of
|
|
|
Chapter 91
|
thereof; except for:
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
9105
|
Other clocks
|
Manufacture in which:
|
Manufacture in
|
| |
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
9109
|
Clock movements, complete
and
|
Manufacture in which:
|
Manufacture in
|
| |
assembled
|
- the value of all the
materials
|
which the value of
|
| |
|
used does not exceed 40 %
of
|
all the materials
|
| |
|
the ex-works price of
the
|
used does not
|
| |
|
product, and
|
exceed 30 % of
|
| |
|
- the value of all the
non-
|
the ex-works price
|
| |
|
originating materials used
does
|
of the product
|
| |
|
not exceed the value of all
the
|
|
| |
|
originating materials
used
|
|
|
9110
|
Complete watch or clock
|
Manufacture in which:
|
Manufacture in
|
| |
movements, unassembled or
partly
|
- the value of all the
materials
|
which the value of
|
| |
assembled (movement
sets);
|
used does not exceed 40 %
of
|
all the materials
|
| |
incomplete watch or
clock
|
the ex-works price of
the
|
used does not
|
| |
movements, assembled;
rough
|
product, and
|
exceed 30 % of
|
| |
watch or clock movements
|
- within the above limit,
the
|
the ex-works price
|
| |
|
value of all the materials
of
|
of the product
|
| |
|
heading 9114 used does
not
|
|
| |
|
exceed 10 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
9111
|
Watch cases and parts
thereof
|
Manufacture:
|
Manufacture in
|
| |
|
- from materials of any
heading,
|
which the value of
|
| |
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
of the product
|
|
9112
|
Clock cases and cases of a
similar
|
Manufacture:
|
Manufacture in
|
| |
type for other goods of this
chapter,
|
- from materials of any
heading,
|
which the value of
|
| |
and parts thereof
|
except that of the product,
and
|
all the materials
|
| |
|
- in which the value of all
the
|
used does not
|
| |
|
materials used does not
exceed
|
exceed 30 % of
|
| |
|
40 % of the ex-works price
of
|
the ex-works price
|
| |
|
the product
|
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 metal
|
all the materials used does
not
|
|
| |
clad with precious metal
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
| |
- Other
|
Manufacture in which the
value
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Chapter 92
|
Musical instruments; parts
and
|
Manufacture in which the
value of
|
|
| |
accessories of such
articles
|
all the materials used does
not
|
|
| |
|
exceed 40 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
Chapter 93
|
Arms and ammunition; parts
and
|
Manufacture in which the
value
|
|
| |
accessories thereof
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Furniture; bedding,
mattresses,
|
Manufacture from materials
of
|
Manufacture in
|
|
Chapter 94
|
mattress supports, cushions
and
|
any heading, except that
of
|
which the value of
|
| |
similar stuffed furnishings;
lamps
|
the product
|
all the materials
|
| |
and lighting fittings, not
elsewhere
|
|
used does not
|
| |
specified or included;
illuminated
|
|
exceed 40 % of
|
| |
signs, illuminated
name-plates and
|
|
the ex-works price
|
| |
the like; prefabricated
buildings;
|
|
of the product
|
| |
except for:
|
|
|
|
ex 9401
|
Base metal furniture,
incorporating
|
Manufacture from materials
of
|
Manufacture in
|
|
and
|
unstuffed cotton cloth of a
weight
|
any heading, except that of
the
|
which the value of
|
|
ex 9403
|
of 300 g/m2 or less
|
product
|
all the materials
|
| |
|
or
|
used does not
|
| |
|
Manufacture from cotton
cloth
|
exceed 40 % of
|
| |
|
already made up in a form
ready
|
the ex-works price
|
| |
|
for use with materials of
heading
|
of the product
|
| |
|
9401 or 9403, provided
that:
|
|
| |
|
- the value of the cloth
does not
|
|
| |
|
exceed 25 % of the
ex-works
|
|
| |
|
price of the product,
and
|
|
| |
|
- all the other materials
used are
|
|
| |
|
originating and are
classified in a
|
|
| |
|
heading other than
heading
|
|
| |
|
9401 or 9403
|
|
|
9405
|
Lamps and lighting
fittings
|
Manufacture in which the
value
|
|
| |
including searchlights and
spotlights
|
of all the materials used
does not
|
|
| |
and parts thereof, not
elsewhere
|
exceed 50 % of the
ex-works
|
|
| |
specified or included;
illuminated
|
price of the product
|
|
| |
signs, illuminated
name-plates and
|
|
|
| |
the like, having a
permanently fixed
|
|
|
| |
light source, and parts
thereof not
|
|
|
| |
elsewhere specified or
included
|
|
|
|
9406
|
Prefabricated buildings
|
Manufacture in which the
value
|
|
| |
|
of all the materials used
does not
|
|
| |
|
exceed 50 % of the
ex-works
|
|
| |
|
price of the product
|
|
|
ex
|
Toys, games and sports
requisites;
|
Manufacture from materials
of any
|
|
|
Chapter 95
|
parts and accessories
thereof;
|
heading, except that of the
product
|
|
| |
except for:
|
|
|
|
9503
|
Other toys; reduced-size
("scale")
|
Manufacture:
|
|
| |
models and similar
recreational
|
- from materials of any
heading,
|
|
| |
models, working or not;
puzzles of
|
except that of the product,
and
|
|
| |
all kinds
|
- in which the value of all
the
|
|
| |
|
materials used does not
exceed 50 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex 9506
|
Golf clubs and parts
thereof
|
Manufacture from materials
of any
|
|
| |
|
heading, except that of the
product.
|
|
| |
|
However, roughly-shaped
blocks for
|
|
| |
|
making golf-club heads may
be used
|
|
|
ex
|
Miscellaneous
manufactured
|
Manufacture from materials
of any
|
|
|
Chapter 96
|
articles; except for:
|
heading, except that of the
product
|
|
|
ex 9601
|
Articles of animal,
vegetable or
|
Manufacture from "worked"
carving
|
|
|
and
|
mineral carving
materials
|
materials of the same
heading as
|
|
|
ex 9602
|
|
the product
|
|
|
ex 9603
|
Brooms and brushes (except
for
|
Manufacture in which the
value
|
|
| |
besoms and the like and
brushes
|
of all the materials used
does not
|
|
| |
made from marten or squirrel
hair),
|
exceed 50 % of the
ex-works
|
|
| |
hand-operated mechanical
floor
|
price of the product
|
|
| |
sweepers, not motorized,
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% of
the
|
|
| |
|
ex-works price of the
set
|
|
|
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 %
|
|
| |
|
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 pencils;
|
be used
|
|
| |
pen-holders, pencil-holders
and
|
|
|
| |
similar holders; parts
(including caps
|
|
|
| |
and clips) of the foregoing
articles,
|
|
|
| |
other than those of heading
9609
|
|
|
|
9612
|
Typewriter or similar
ribbons, inked
|
Manufacture:
|
|
| |
or otherwise prepared for
giving
|
- from materials of any
heading,
|
|
| |
impressions, whether or not
on spools
|
except that of the product,
and
|
|
| |
or in cartridges; ink-pads,
whether
|
- in which the value of all
the
|
|
| |
or not inked, with or
without boxes
|
materials used does not
exceed 50 %
|
|
| |
|
of the ex-works price of the
product
|
|
|
ex 9613
|
Lighters with
piezo-igniter
|
Manufacture in which the
value of
|
|
| |
|
all the materials of heading
9613
|
|
| |
|
used does not exceed 30 % of
the
|
|
| |
|
ex-works price of the
product
|
|
|
ex 9614
|
Smoking pipes and pipe
bowls
|
Manufacture from
roughly-shaped blocks
|
|
|
Chapter 97
|
Works of art, collectors'
pieces and
|
Manufacture from materials
of any
|
|
| |
antiques
|
heading, except that of the
product
|
|
1. Each form shall measure 210 x
297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the
length may be allowed. The paper used must be white, sized for
writing, not containing mechanical pulp and weighing not less
than 25 g/m2. It shall have a printed green guilloche pattern
background making any falsification by mechanical or chemical
means apparent to the eye.
2. The competent authorities of
the Parties 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.
Where, following the amendments
made to the nomenclature, the changes to the origin rules as
introduced by Decision No 1/2002 alter the substance of any rule
existing prior to Decision No 1/2002, and it appears that such
alteration results in a situation prejudicial to the interest of
the sectors concerned, then, if one of the Parties so requests in
the period up to and including 31 December 2004, an examination
shall be made as a matter of urgency by the Joint Committee, of
the need to restore the substance of the rule concerned as it was
before Decision No 1/2002.
In any case the Joint Committee
shall decide to restore, or not to restore, the substance of the
rule concerned within a period of three months of the request
being made to it by either of the parties to the Agreement.
If the substance of the rule
concerned is restored, then the Parties to the Agreement shall
also provide the legal framework necessary to ensure that any
customs duties paid on the products concerned imported after 1
January 2002 can be reimbursed.
