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Saeima ir pieņēmusi un Valsts
prezidents izsludina šādu likumu:
Par Latvijas Republikas un Eiropas brīvās tirdzniecības asociācijas valstu līguma Apvienotās komitejas lēmumu nr. 1/2001 "Grozījumi B protokolā"

1.pants. 2001.gada 29.novembrī pieņemtais Latvijas Republikas un Eiropas brīvās tirdzniecības asociācijas valstu līguma Apvienotās komitejas lēmums nr. 1/2001 "Grozījumi B protokolā" (turpmāk — Lēmums) ar šo likumu tiek pieņemts un apstiprināts.

2.pants. Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas. Līdz ar likumu izsludināms Lēmums angļu valodā un tā tulkojums latviešu valodā.

3.pants. Lēmums stājas spēkā tā 2.punktā noteiktajā laikā un kārtībā, un Ārlietu ministrija par to paziņo laikrakstā "Latvijas Vēstnesis".

Likums Saeimā pieņemts 2002.gada 17.oktobrī.
Valsts prezidente V.Vīķe-Freiberga
Rīgā 2002.gada 29.oktobrī
PROTOCOL B1 CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

— Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

— Article 2

General requirements

— Article 3

Cumulation in an EFTA State

— Article 4

Cumulation in Latvia

— Article 5

Wholly obtained products

— Article 6

Sufficiently worked or processed products

— Article 7

Insufficient working or processing

— Article 8

Unit of qualification

— Article 9

Accessories, spare parts and tools

— Article 10

Sets

— Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

— Article 12

Principle of territoriality

— Article 13

Direct transport

— Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

— Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

— Article 16

General requirements

— Article 17

Procedure for the issue of a movement certificate EUR.1

— Article 18

Movement certificates EUR.1 issued retrospectively

— Article 19

Issue of a duplicate movement certificate EUR.1

— Article 20

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

— Article 20 a

Accounting segregation

— Article 21

Conditions for making out an invoice declaration

— Article 22

Approved exporter

— Article 23

Validity of proof of origin

— Article 24

Submission of proof of origin

— Article 25

Importation by instalments

— Article 26

Exemptions from proof of origin

— Article 27

Supporting documents

— Article 28

Preservation of proof of origin and supporting documents

— Article 29

Discrepancies and formal errors

— Article 30

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

— Article 31

Mutual assistance

— Article 32

Verification of proofs of origin

— Article 33

Dispute settlement

— Article 34

Penalties

— Article 35

Free zones

TITLE VII

FINAL PROVISIONS

— Article 36

Sub-Committee on Customs and Origin Matters

LIST OF ANNEXES

 

Annex I

Introductory notes to the list in Annex II

Annex II

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

Annex III

Specimens of movement certificate EUR.1 and application for

 

a movement certificate EUR.1

Annex IV

Text of the invoice declaration

JOINT DECLARATION

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

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

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

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

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

(d) "goods" means both materials and products;

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

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

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

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

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

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

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

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

(m) "territories" includes territorial waters;

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

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

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

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

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

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

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

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

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

Article 3

Cumulation in an EFTA State

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

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

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

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

Article 4

Cumulation in Latvia

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

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

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

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

Article 5

Wholly obtained products

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

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

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

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

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

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

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

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

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

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

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

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

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

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

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

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

Article 6

Sufficiently worked or processed products

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

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

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

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

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

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

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

Article 7

Insufficient working or processing

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

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

(b) breaking-up and assembly of packages;

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

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

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

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

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

(i) sharpening, simple grinding or simple cutting;

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

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

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

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

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

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

(p) slaughter of animals.

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

Article 8

Unit of qualification

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

It follows that:

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

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

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Article 13

Direct transport

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

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

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

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

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

(i) giving an exact description of the products;

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

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

(c) failing these, any substantiating documents.

Article 14

Exhibitions

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

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

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

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

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

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

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

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

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

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

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

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

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

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

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

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

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

Article 17

Procedure for the issue of a movement certificate EUR.1

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

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

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

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

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

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

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

Article 18

Movement certificates EUR.1 issued retrospectively

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

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

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

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

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

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

DE "NACHTRÄGLICH AUSGESTELLT"

EN "ISSUED RETROSPECTIVELY"

FR "DÉLIVRÉ A POSTERIORI"

IS "ōTGEFID EFTIR Ė"

IT "RILASCIATO A POSTERIORI"

LV "IZDOTS PĒC PREČU EKSPORTA"

NO "UTSTEDT SENERE".

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

Article 19

Issue of a duplicate movement certificate EUR.1

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

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

DE "DUPLIKAT"

EN "DUPLICATE"

FR "DUPLICATA"

IS "EFTIRRIT"

IT "DUPLICATO"

LV "DUBLIKĀTS"

NO "DUPLIKAT".

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

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

Article 20

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

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

Article 20 a

Accounting segregation

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

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

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

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

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

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

Article 21

Conditions for making out an invoice declaration

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

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

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

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

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

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

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

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

Article 22

Approved exporter

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

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

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

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

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

Article 23

Validity of proof of origin

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

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

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

Article 24

Submission of proof of origin

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

Article 25

Importation by instalments

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

Article 26

Exemptions from proof of origin

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

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

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

Article 27

Supporting documents

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

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

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

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

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

Article 28

Preservation of proof of origin and supporting documents

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

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

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

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

Article 29

Discrepancies and formal errors

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

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

Article 30

Amounts expressed in euro

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

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

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

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

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

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

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 31

Mutual assistance

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

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

Article 32

Verification of proofs of origin

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

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

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

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

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

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

Article 33

Dispute settlement

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

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

Article 34

Penalties

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

Article 35

Free zones

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

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

TITLE VII

FINAL PROVISIONS

Article 36

Sub-Committee on customs and origin matters

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

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

____________

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

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

EUROPEAN FREE TRADE ASSOCIATION

LV-D /2001
xx xxxx 2001
Distribution List B (LV)

Draft 01

DECISION OF THE JOINT EFTA-LATVIA COMMITTEE

No. of 2001

(Adopted at the fifth meeting on 29 November 2001)

AMENDMENTS TO PROTOCOL B

THE JOINT COMMITTEE,

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

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

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

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

DECIDES:

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

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

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

ANNEX I

TO PROTOCOL B

Introductory notes to the list in Annex II

Note 1:

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

Note 2:

2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

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

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

Note 3:

3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a State Party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading ex 7224.

If this forging has been forged in the State Party concerned from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the State Party concerned. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.

3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.

However, the expression "Manufacture from materials of any heading, including other materials of heading ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is, the fibre stage.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

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

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

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

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

Note 5:

5.1. Where, for a given product in the list, a reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

5.2 However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

- silk,

- wool,

- coarse animal hair,

- fine animal hair,

- horsehair,

- cotton,

- paper-making materials and paper,

- flax,

- true hemp,

- jute and other textile bast fibres,

- sisal and other textile fibres of the genus Agave,

- coconut, abaca, ramie and other vegetable textile fibres,

- synthetic man-made filaments,

- artificial man-made filaments,

- current-conducting filaments,

- synthetic man-made staple fibres of polypropylene,

- synthetic man-made staple fibres of polyester,

- synthetic man-made staple fibres of polyamide,

- synthetic man-made staple fibres of polyacrylonitrile,

- synthetic man-made staple fibres of polyimide,

- synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

- other synthetic man-made staple fibres,

- artificial man-made staple fibres of viscose,

- other artificial man-made staple fibres,

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

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

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

- other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 per cent of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

5.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 per cent in respect of this yarn.

5.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 per cent in respect of this strip.

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

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

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;

(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 per cent of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur contents, any combination of these operations or like operations, do not confer origin.

ANNEX II

TO PROTOCOL B

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

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

HS

heading No

Description of product

Working or processing carried out on non-originating materials that confers originating status

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans,

Manufacture in which all

molluscs and other

the materials of Chapter 3

aquatic invertebrates

used are wholly obtained

ex Chapter 4

Dairy produce; birds'

Manufacture in which all

eggs; natural honey;

the materials of Chapter 4

edible products of animal

used are wholly obtained

origin, not elsewhere

specified or included;

except for:

0403

Buttermilk, curdled milk

Manufacture in which:

and cream, yoghurt, kephir

- all the materials

and other fermented or

of Chapter 4 used are

acidified milk and cream,

wholly obtained,

whether or not concentrated

- all the fruit juice

or containing added sugar

(except that of pineapple,

or other sweetening matter

lime or grapefruit) of

or flavoured or containing

heading 2009 used is

added fruit, nuts or cocoa

originating, and

- the value of all the materials

of Chapter 17 used does not

exceed 30 % of the ex-works

price of the product

ex Chapter 5

Products of animal origin,

Manufacture in which all

not elsewhere specified

the materials of Chapter 5

or included; except for:

used are wholly obtained

ex 0502

Prepared pigs', hogs' or

Cleaning, disinfecting,

boars' bristles and hair

sorting and straightening

of bristles and hair

Chapter 6

Live trees and other plants;

Manufacture in which:

bulbs, roots and the like;

- all the materials of

cut flowers and ornamental

Chapter 6 used are

foliage

wholly obtained, and

- the value of all the materials

used does not exceed 50 %

of the ex-works price

of the product

Chapter 7

Edible vegetables and

Manufacture in which all

certain roots and tubers

the materials of Chapter 7

used are wholly obtained

Chapter 8

Edible fruit and nuts;

Manufacture in which:

peel of citrus fruits

- all the fruit and nuts used

or melons

are wholly obtained, and

- the value of all the

materials of Chapter 17 used

does not exceed 30 % of the

value of the ex-works price

of the product

ex Chapter 9

Coffee, tea, matĪ and

Manufacture in which all

spices; except for:

the materials of Chapter 9

used are wholly obtained

0901

Coffee, whether or not

Manufacture from materials

roasted or decaffeinated;

of any heading

coffee husks and skins;

coffee substitutes containing

coffee in any proportion

0902

Tea, whether or not

Manufacture from materials

flavoured

of any heading

ex 0910

Mixtures of spices

Manufacture from materials

of any heading

Chapter 10

Cereals

Manufacture in which all the

materials of Chapter 10 used

are wholly obtained

ex Chapter 11

Products of the milling

Manufacture in which all

industry; malt; starches;

the cereals, edible vegetables,

inulin; wheat gluten;

roots and tubers of heading

except for:

0714 or fruit used are

wholly obtained

ex 1106

Flour, meal and powder

Drying and milling of

of the dried, shelled

leguminous vegetables

leguminous vegetables

of heading 0708

of heading 0713

Chapter 12

Oil seeds and oleaginous

Manufacture in which all

fruits; miscellaneous grains,

the materials of Chapter 12

seeds and fruit; industrial

used are wholly obtained

or medicinal plants;

straw and fodder

1301

Lac; natural gums, resins,

Manufacture in which the

gum-resins and oleoresins

value of all the materials

(for example, balsams)

of heading 1301 used does

not exceed 50 % of the

ex-works price of the product

1302

Vegetable saps and

extracts; pectic substances,

pectinates and pectates;

agar-agar and other

mucilages and thickeners,

whether or not modified,

derived from vegetable

products:

- Mucilages and thickeners,

Manufacture from non-modified

modified, derived from

mucilages and thickeners

vegetable products

- Other

Manufacture in which the value

of all the materials used does

not exceed 50 % of the

ex-works price of the product

Chapter 14

Vegetable plaiting materials;

Manufacture in which all the

vegetable products not

materials of Chapter 14 used

elsewhere specified

are wholly obtained

or included

ex Chapter 15

Animal or vegetable fats

Manufacture from materials

and oils and their cleavage

of any heading, except

products; prepared edible

that of the product

fats; animal or vegetable

waxes; except for:

1501

Pig fat (including lard)

and poultry fat, other than

that of heading 0209

or 1503:

- Fats from bones or waste

Manufacture from materials

of any heading, except those

of heading 0203, 0206 or 0207

or bones of heading 0506

- Other

Manufacture from meat or edible

offal of swine of heading 0203

or 0206 or of meat and edible offal

of poultry of heading 0207

1502

Fats of bovine animals,

sheep or goats, other than

those of heading 1503

- Fats from bones or waste

Manufacture from materials

of any heading, except those

of heading 0201, 0202, 0204 or

0206 or bones of heading 0506

-Other

Manufacture in which all the

materials of Chapter 2 used

are wholly obtained

1504

Fats and oils and their

fractions, of fish or marine

mammals, whether or not

refined, but not

chemically modified:

- Solid fractions

Manufacture from materials of

any heading, including other

materials of heading 1504

- Other

Manufacture in which all the

materials of Chapters 2 and 3

used are wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool

grease of heading 1505

1506

Other animal fats and oils

and their fractions, whether

or not refined, but not

chemically modified:

- Solid fractions

Manufacture from materials

of any heading, including other

materials of heading 1506

- Other

Manufacture in which all the

materials of Chapter 2 used

are wholly obtained

1507 to

Vegetable oils and their

1515

fractions:

- Soya, ground nut, palm,

Manufacture from materials

copra, palm kernel, babassu,

of any heading, except

tung and oiticica oil, myrtle

that of the product

wax and Japan wax,

fractions of jojoba oil and

oils for technical or industrial

uses other than the

manufacture of foodstuffs

for human consumption

- Solid fractions, except

Manufacture from other materials

for that of jojoba oil

of headings 1507 to 1515

- Other

Manufacture in which all the

vegetable materials used

are wholly obtained

1516

Animal or vegetable fats

Manufacture in which:

and oils and their fractions,

- all the materials of Chapter 2

partly or wholly

used are wholly obtained, and

hydrogenated, inter-esterified,

- all the vegetable materials

re-esterified or elaidinised,

used are wholly obtained.

whether or not refined,

However, materials of headings

but not further prepared

1507, 1508, 1511 and

1513 may be used

1517

Margarine; edible

Manufacture in which:

mixtures or preparations

- all the materials of Chapters 2

of animal or vegetable

and 4 used are wholly

fats or oils or of fractions

obtained, and

of different fats or oils of

- all the vegetable materials

this Chapter, other than

used are wholly obtained.

edible fats or oils or their

However, materials of headings

fractions of heading 1516

1507, 1508, 1511 and

1513 may be used

Chapter 16

Preparations of meat,

Manufacture:

of fish or of crustaceans,

- from animals of Chapter 1,

molluscs or other aquatic

and/or

invertebrates

- in which all the materials

of Chapter 3 used are wholly

obtained

ex Chapter 17

Sugars and sugar

Manufacture from materials

confectionery; except for:

of any heading, except that

of the product

ex 1701

Cane or beet sugar and

Manufacture in which the

chemically pure sucrose,

value of all the materials

in solid form, containing

of Chapter 17 used does not

added flavouring or

exceed 30 % of the ex-works

colouring matter

price of the product

1702

Other sugars, including

chemically pure lactose,

maltose, glucose and

fructose, in solid form;

sugar syrups not containing

added flavouring or

colouring matter; artificial

honey, whether or not

mixed with natural honey;

caramel:

- Chemically-pure

Manufacture from materials

maltose and fructose

of any heading, including other

materials of heading 1702

- Other sugars in solid

Manufacture in which the value

form, containing added

of all the materials of Chapter 17

flavouring or colouring

used does not exceed 30 %

matter

of the ex-works price of the product

- Other

Manufacture in which all the

materials used are originating

ex 1703

Molasses resulting from

Manufacture in which

the extraction or refining

the value of all the materials

of sugar, containing added

of Chapter 17 used does not

flavouring or colouring

exceed 30 % of the ex-works

matter

price of the product

1704

Sugar confectionery

Manufacture:

(including white chocolate),

- from materials of any heading,

not containing cocoa

except that of the product, and

- in which the value of all the

materials of Chapter 17 used

does not exceed 30 % of the

ex-works price of the product

Chapter 18

Cocoa and cocoa

Manufacture:

preparations

- from materials of any heading,

except that of the product, and

- in which the value of all the

materials of Chapter 17 used does

not exceed 30 % of the ex-works

price of the product

1901

Malt extract; food

preparations of flour, groats,

meal, starch or malt extract,

not containing cocoa or

containing less than 40 %

by weight of cocoa

calculated on a totally

defatted basis, not elsewhere

specified or included; food

preparations of goods of

headings 0401 to 0404,

not containing cocoa or

containing less than 5 %

by weight of cocoa

calculated on a totally

defatted basis, not elsewhere

specified or included:

- Malt extract

Manufacture from cereals

of Chapter 10

- Other

Manufacture:

- from materials of any heading,

except that of the product, and

- in which the value of all the

materials of Chapter 17 used

does not exceed 30 % of the

ex-works price of the product

1902

Pasta, whether or not

cooked or stuffed (with

meat or other substances)

or otherwise prepared,

such as spaghetti, macaroni,

noodles, lasagne, gnocchi,

ravioli, cannelloni; couscous,

whether or not prepared:

- Containing 20 % or less

Manufacture in which all the

by weight of meat, meat

cereals and derivatives

offal, fish, crustaceans

(except durum wheat and its

or molluscs

derivatives) used are wholly

obtained

- Containing more than

Manufacture in which:

20 % by weight of meat,

- all the cereals and their

meat offal, fish, crustaceans

derivatives (except durum

or molluscs

wheat and its derivatives)

used are wholly obtained, and

- all the materials of Chapters 2

and 3 used are wholly obtained

1903

Tapioca and substitutes

Manufacture from materials

therefor prepared from

of any heading, except potato

starch, in the form of flakes,

starch of heading 1108

grains, pearls, siftings

or similar forms

1904

Prepared foods obtained

Manufacture:

by the swelling or roasting

- from materials of any heading,

of cereals or cereal products

except those of heading 1806,

(for example, corn flakes);

- in which all the cereals and

cereals (other than maize

flour (except durum wheat and

(corn)) in grain form or in

Zea indurata maize, and their

the form of flakes or other

derivatives) used are

worked grains (except flour,

wholly obtained, and

groats and meal), pre-cooked

- in which the value of all the

or otherwise prepared, not

materials of Chapter 17 used

elsewhere specified or included

does not exceed 30 % of the

ex-works price of the product

1905

Bread, pastry, cakes,

Manufacture from materials

biscuits and other bakers'

of any heading, except

wares, whether or not

those of Chapter 11

containing cocoa;

communion wafers, empty

cachets of a kind suitable

for pharmaceutical use,

sealing wafers, rice paper

and similar products

ex Chapter 20

Preparations of vegetables,

Manufacture in which all the fruit,

fruit, nuts or other parts

nuts or vegetables used

of plants; except for:

are wholly obtained

ex 2001

Yams, sweet potatoes

Manufacture from materials

and similar edible parts

of any heading, except

of plants containing 5 %

that of the product

or more by weight of starch,

prepared or preserved by

vinegar or acetic acid

ex 2004

Potatoes in the form of

Manufacture from materials

and ex 2005

flour, meal or flakes,

of any heading, except

prepared or preserved

that of the product

otherwise than by vinegar

or acetic acid

2006

Vegetables, fruit, nuts,

Manufacture in which the value

fruit-peel and other parts

of all the materials of Chapter 17

of plants, preserved by

used does not exceed 30 %

sugar (drained, glacĪ

of the ex-works price of the product

or crystallized)

2007

Jams, fruit jellies,

Manufacture:

marmalades, fruit or nut

- from materials of any heading,

purĪe and fruit or nut

except that of the product, and

pastes, obtained by

- in which the value of all the

cooking, whether or not

materials of Chapter 17 used does

containing added sugar

not exceed 30 % of the

or other sweetening matter

ex-works price of the product

ex 2008

- Nuts, not containing

Manufacture in which the value

added sugar or spirits

of all the originating nuts and

oil seeds of headings 0801, 0802

and 1202 to 1207 used exceeds 60 %

of the ex-works price of the product

- Peanut butter; mixtures

Manufacture from materials of any

based on cereals; palm

heading, except that of the product

hearts; maize (corn)

- Other except for fruit

Manufacture:

and nuts cooked otherwise

- from materials of any heading,

than by steaming or boiling

except that of the product, and

in water, not containing

- in which the value of all

added sugar, frozen

the materials of Chapter 17 used

does not exceed 30 % of the

ex-works price of the product

2009

Fruit juices (including

Manufacture:

grape must) and vegetable

- from materials of any heading,

juices, unfermented and

except that of the product, and

not containing added spirit,

- in which the value of all the

whether or not containing

materials of Chapter 17 used does

added sugar or other

not exceed 30 % of the

sweetening matter

ex-works price of the product

ex Chapter 21

Miscellaneous edible

Manufacture from materials

preparations; except for:

of any heading, except that

of the product

2101

Extracts, essences and

Manufacture:

concentrates, of coffee,

- from materials of any heading,

tea or matĪ and preparations

except that of the product, and

with a basis of these

- in which all the chicory

products or with a basis

used is wholly obtained

of coffee, tea or matĪ;

roasted chicory and other

roasted coffee substitutes,

and extracts, essences

and concentrates thereof

2103

Sauces and preparations

therefor; mixed condiments

and mixed seasonings;

mustard flour and meal

and prepared mustard:

- Sauces and preparations

Manufacture from materials

therefor; mixed condiments

of any heading, except that

and mixed seasonings

of the product. However, mustard

flour or meal or prepared

mustard may be used

- Mustard flour and meal

Manufacture from materials

and prepared mustard

of any heading

ex 2104

Soups and broths and

Manufacture from materials

preparations therefor

of any heading, except prepared

or preserved vegetables of

headings 2002 to 2005

2106

Food preparations not

Manufacture:

elsewhere specified

- from materials of any heading,

or included

except that of the product, and

- in which the value of all the

materials of Chapter 17 used does

not exceed 30 % of the ex-works

price of the product

ex Chapter 22

Beverages, spirits and

Manufacture:

vinegar; except for:

- from materials of any heading,

except that of the product, and

- in which all the grapes or materials

derived from grapes used

are wholly obtained

2202

Waters, including mineral

Manufacture:

waters and aerated waters,

- from materials of any heading,

containing added sugar or

except that of the product,

other sweetening matter

- in which the value of all the

or flavoured, and other

materials of Chapter 17 used

non-alcoholic beverages,

does not exceed 30 % of the

not including fruit or

ex-works price of the product, and

vegetable juices of

- in which all the fruit juice used

heading 2009

(except that of pineapple, lime

or grapefruit) is originating

2207

Undenatured ethyl alcohol

Manufacture:

of an alcoholic strength

- from materials of any heading,

by volume of 80 % vol

except heading 2207 or 2208, and

or higher; ethyl alcohol a

- in which all the grapes or materials

nd other spirits, denatured,

derived from grapes used are

of any strength

wholly obtained or, if all the other

materials used are already

originating, arrack may be used

up to a limit of 5 % by volume

2208

Undenatured ethyl alcohol

Manufacture:

of an alcoholic strength

- from materials of any heading,

by volume of less than

except heading 2207

80 % vol; spirits, liqueurs

or 2208, and

and other spirituous beverages

- in which all the grapes or materials

derived from grapes used are wholly

obtained or, if all the other materials

used are already originating, arrack

may be used up to a limit of

5 % by volume

ex Chapter 23

Residues and waste from

Manufacture from materials of

the food industries; prepared

any heading, except that

animal fodder; except for:

of the product

ex 2301

Whale meal; flours, meals

Manufacture in which all the

and pellets of fish or of

materials of Chapters 2 and

crustaceans, molluscs or

3 used are wholly obtained

other aquatic invertebrates,

unfit for human consumption

ex 2303

Residues from the

Manufacture in which all the

manufacture of starch

maize used is wholly obtained

from maize (excluding

concentrated steeping liquors),

of a protein content,

calculated on the dry

product, exceeding

40 % by weight

ex 2306

Oil cake and other solid

Manufacture in which all the

residues resulting from

olives used are wholly obtained

the extraction of olive oil,

containing more

than 3 % of olive oil

2309

Preparations of a kind

Manufacture in which:

used in animal feeding

- all the cereals, sugar or molasses,

meat or milk used are originating, and

- all the materials of Chapter 3

used are wholly obtained

ex Chapter 24

Tobacco and

Manufacture in which all the

manufactured tobacco

materials of Chapter 24 used

substitutes; except for:

are wholly obtained

2402

Cigars, cheroots, cigarillos

Manufacture in which at

and cigarettes, of tobacco

least 70 % by weight of the

or of tobacco substitutes

unmanufactured tobacco or

tobacco refuse of heading

2401 used is originating

ex 2403

Smoking tobacco

Manufacture in which at

least 70 % by weight of the

unmanufactured tobacco or

tobacco refuse of heading

2401 used is originating

ex Chapter 25

Salt; sulphur; earths and

Manufacture from materials

stone; plastering materials,

of any heading, except that

lime and cement; except for:

of the product

ex 2504

Natural crystalline graphite,

Enriching of the carbon content,

with enriched carbon

purifying and grinding of

content, purified and ground

crude crystalline graphite

ex 2515

Marble, merely cut, by

Cutting, by sawing or otherwise,

sawing or otherwise, into

of marble (even if already sawn)

blocks or slabs of a

of a thickness exceeding 25 cm

rectangular (including

square) shape, of a

thickness not

exceeding 25 cm

ex 2516

Granite, porphyry, basalt,

Cutting, by sawing or otherwise,

sandstone and other

of stone (even if already sawn)

monumental or building

of a thickness exceeding 25 cm

stone, merely cut, by

sawing or otherwise,

into blocks or slabs of a

rectangular (including

square) shape, of a

thickness not

exceeding 25 cm

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

Crushed natural

Manufacture from materials

magnesium carbonate

of any heading, except that

(magnesite), in

of the product. However,

hermetically-sealed

natural magnesium carbonate

containers, and

(magnesite) may be used

magnesium oxide, whether

or not pure, other than

fused magnesia or

dead-burned (sintered)

magnesia

ex 2520

Plasters specially

Manufacture in which the value

prepared for dentistry

of all the materials used does

not exceed 50 % of the

ex-works price of the product

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined

Calcination or grinding

or powdered

of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials

of any heading, except that

of the product

ex Chapter 27

Mineral fuels, mineral

Manufacture from materials of

oils and products of their

any heading, except that

distillation; bituminous

of the product

substances; mineral

waxes; except for:

ex 2707

Oils in which the weight

Operations of refining and/or

of the aromatic constituents

one or more specific

exceeds that of the non-

process(es) (1)

aromatic constituents,

or

being oils similar to mineral

Other operations in which all the

oils obtained by distillation

materials used are classified within

of high temperature coal tar,

a heading other than that

of which more than 65 %

of the product. However, materials

by volume distils at a

of the same heading as the

temperature of up to 250¼C

product may be used, provided

(including mixtures of

that their total value does not

petroleum spirit and benzole),

exceed 50 % of the ex-works

for use as power or

price of the product

heating fuels

ex 2709

Crude oils obtained from

Destructive distillation of

bituminous minerals

bituminous materials

2710

Petroleum oils and oils

Operations of refining and/or

obtained from bituminous

one or more specific

materials, other than

process(es) (2)

crude; preparations not

or

elsewhere specified or

Other operations in which all

included, containing by

the materials used are classified

weight 70 % or more

within a heading other than

of petroleum oils or of oils

that of the product. However,

obtained from bituminous

materials of the same heading

materials, these oils being

as the product may be used,

the basic constituents of

provided that their total value does

the preparations; waste oils

not exceed 50 % of the ex-works

price of the product

2711

Petroleum gases and

Operations of refining and/or

other gaseous hydrocarbons

one or more specific process(es) (2)

or

Other operations in which all the

materials used are classified within

a heading other than that of the

product. However, materials of the

same heading as the product may

be used, provided that their total

value does not exceed 50 % of

the ex-works price of the product

2712

Petroleum jelly; paraffin

Operations of refining and/or

wax, microcrystalline

one or more specific

petroleum wax, slack wax,

process(es) (2)

ozokerite, lignite wax,

or

peat wax, other mineral

Other operations in which all

waxes, and similar products

the materials used are classified

obtained by synthesis or

within a heading other than

by other processes,

that of the product. However,

whether or not coloured

materials of the same heading

as the product may be used,

provided that their total value

does not exceed 50 % of the

ex-works price of the product

2713

Petroleum coke,

Operations of refining and/or

petroleum bitumen and

one or more specific

other residues of petroleum

process(es) (1)

oils or of oils obtained from

or

bituminous materials

Other operations in which all the

materials used are classified within

a heading other than that of the

product. However, materials of the

same heading as the product may

be used, provided that their total

value does not exceed 50 % of the

ex-works price of the product

2714

Bitumen and asphalt,

Operations of refining and/or

natural; bituminous or

one or more specific

oil shale and tar sands;

process(es) (1)

asphaltites and asphaltic

or

rocks

Other operations in which all the

materials used are classified within

a heading other than that of the

product. However, materials of the same

heading as the product may be used,

provided that their total value does

not exceed 50 % of the ex-works

price of the product

2715

Bituminous mixtures

Operations of refining and/or

based on natural

one or more specific

asphalt, on natural

process(es) (1)

bitumen, on petroleum

or

bitumen, on mineral tar

Other operations in which all

or on mineral tar pitch

the materials used are classified

(for example, bituminous

within a heading other than

mastics, cut-backs)

that of the product. However,

materials of the same heading

as the product may be used,

provided that their total value does

not exceed 50 % of the ex-works

price of the product

ex

Inorganic chemicals;

Manufacture from materials of any

Chapter 28

organic or inorganic

heading, except that of the product.

compounds of precious

However, materials of the same

metals, of rare-earth

heading as the product may be

metals, of radioactive

used, provided that their total

elements or of isotopes;

value does not exceed 20 %

except for:

of the ex-works price of the product

ex 2805

"Mischmetall"

Manufacture by electrolytic or

thermal treatment in which the

value of all the materials used

does not exceed 50 % of the

ex-works price of the product

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

Manufacture in which the value

of all the materials used does

not exceed 50 % of the ex-works

price of the product

ex 2840

Sodium perborate

Manufacture from disodium

tetraborate pentahydrate

ex

Organic chemicals;

Manufacture from materials

Chapter 29

except for:

of any heading, except that of

the product. However, materials

of the same heading as the product

may be used, provided that their

total value does not exceed 20 %

of the ex-works price of the product

ex 2901

Acyclic hydrocarbons

Operations of refining and/or

for use as power or

one or more specific

heating fuels

process(es) (1)

or

Other operations in which all the

materials used are classified within

a heading other than that of the

product. However, materials of the

same heading as the product may

be used, provided that their total

value does not exceed 50 %

of the ex-works price of the product

ex 2902

Cyclanes and cyclenes

Operations of refining and/or one

(other than azulenes),

or more specific process(es) (1)

benzene, toluene, xylenes,

or

for use as power

Other operations in which all the

or heating fuels

materials used are classified within

a heading other than that of the

product. However, materials of the

same heading as the product may

be used, provided that their total

value does not exceed 50 % of

the ex-works price of the product

ex 2905

Metal alcoholates of

Manufacture from materials of

alcohols of this heading

any heading, including other materials

and of ethanol

of heading 2905. However, metal

alcoholates of this heading may

be used, provided that their total

value does not exceed 20 % of

the ex-works price of the product

2915

Saturated acyclic

Manufacture from materials

monocarboxylic acids

of any heading. However, the

and their anhydrides,

value of all the materials

halides, peroxides and

of headings 2915 and 2916

peroxyacids; their

used shall not exceed 20 % of the

halogenated, sulphonated,

ex-works price of the product

nitrated or nitrosated

derivatives

ex 2932

- Internal ethers and their

Manufacture from materials of

halogenated, sulphonated,

any heading. However, the value

nitrated or nitrosated

of all the materials of heading

derivatives

2909 used shall not exceed 20 %

of the ex-works price of the product

- Cyclic acetals and internal

Manufacture from materials

hemiacetals and their

of any heading

halogenated, sulphonated,

nitrated or nitrosated

derivatives

2933

Heterocyclic compounds

Manufacture from materials of

with nitrogen hetero-

any heading. However, the value

atom(s) only

of all the materials of headings

2932 and 2933 used shall not

exceed 20 % of the ex-works

price of the product

2934

Nucleic acids and their

Manufacture from materials of

salts, whether or not

any heading. However, the value

chemically defined;

of all the materials of headings

other heterocyclic

2932, 2933 and 2934 used

compounds

shall not exceed 20 % of the

ex-works price of the product

ex 2939

Concentrates of poppy

Manufacture in which the value

straw containing not less

of all the materials used does

than 50 % by weight

not exceed 50 % of the

of alkaloids

ex-works price of the product

ex

Pharmaceutical products;

Manufacture from materials of

Chapter 30

except for:

any heading, except that of the

product. However, materials of

the same heading as the product

may be used, provided that their

total value does not exceed 20 %

of the ex-works price of the product

3002

Human blood; animal

blood prepared for

therapeutic, prophylactic

or diagnostic uses; antisera

and other blood fractions

and modified immunological

products, whether or not

obtained by means of

biotechnological processes;

vaccines, toxins, cultures of

micro-organisms (excluding

yeasts) and similar products:

- Products consisting of

Manufacture from materials of

two or more constituents

any heading, including other

which have been mixed

materials of heading 3002.

together for therapeutic

However, materials of the same

or prophylactic uses or

description as the product may

unmixed products for

be used, provided that their total

these uses, put up in

value does not exceed 20 % of the

measured doses or in

ex-works price of the product

forms or packings for

retail sale

- Other

— Human blood

Manufacture from materials of any

heading, including other materials

of heading 3002. However, materials

of the same description as the product

may be used, provided that their total

value does not exceed 20 % of the

ex-works price of the product

— Animal blood prepared

Manufacture from materials of any

for therapeutic or

heading, including other materials

prophylactic uses

of heading 3002. However, materials

of the same description as the product

may be used, provided that their

total value does not exceed 20 % of

the ex-works price of the product

— Blood fractions other

Manufacture from materials of

than antisera, haemoglobin,

any heading, including other

blood globulins and

materials of heading 3002. However,

serum globulins

materials of the same description as

the product may be used, provided

that their total value does not exceed

20 % of the ex-works price of the product

— Haemoglobin, blood

Manufacture from materials of any

globulins and serum

heading, including other materials

globulins

of heading 3002. However, materials

of the same description as the product

may be used, provided that their total

value does not exceed 20 % of the

ex-works price of the product

— Other

Manufacture from materials of any

heading, including other materials

of heading 3002. However, materials

of the same description as the product

may be used, provided that their total

value does not exceed 20 % of the

ex-works price of the product

3003

Medicaments (excluding

and 3004

goods of heading 3002,

3005 or 3006):

- Obtained from amikacin

Manufacture from materials of any

of heading 2941

heading, except that of the product.

However, materials of headings 3003

and 3004 may be used, provided that

their total value does not exceed 20 %

of the ex-works price of the product

- Other

Manufacture:

- from materials of any heading, except

that of the product. However, materials

of headings 3003 and 3004 may be

used, provided that their total value

does not exceed 20 % of the ex-works

price of the product, and

- in which the value of all the materials

used does not exceed 50 % of the

ex-works price of the product

ex 3006

Waste pharmaceuticals

The origin of the product in its

specified in note 4(k)

original classification shall be retained

to this Chapter

ex

Fertilizers; except for:

Manufacture from materials of any

Chapter 31

heading, except that of the product.

However, materials of the same

heading as the product may be

used, provided that their total value

does not exceed 20 % of the

ex-works price of the product

ex 3105

Mineral or chemical

Manufacture:

fertilizers containing

- from materials of any heading,

two or three of the

except that of the product.

fertilizing elements

However, materials of the same

nitrogen, phosphorous

heading as the product may be

and potassium; other

used, provided that their total

fertilizers; goods of this

value does not exceed 20 %

chapter, in tablets or

of the ex-works price of the

similar forms or in

product, and

packages of a gross

- in which the value of all the

weight not exceeding

materials used does not exceed 50 %

10 kg, except for:

of the ex-works price of the product

- sodium nitrate

- calcium cyanamide

- potassium sulphate

- magnesium potassium

sulphate

ex

Tanning or dyeing

Manufacture from materials of

Chapter 32

extracts; tannins and

any heading, except that of the

their derivatives; dyes,

product. However, materials of the

pigments and other

same heading as the product may

colouring matter; paints

be used, provided that their total

and varnishes; putty

value does not exceed 20 % of

and other mastics;

the ex-works price of the product

inks; except for:

ex 3201

Tannins and their salts,

Manufacture from tanning

ethers, esters and other

extracts of vegetable origin

derivatives

3205

Colour lakes;

Manufacture from materials

preparations as specified

of any heading, except headings

in note 3 to this chapter

3203, 3204 and 3205. However,

based on colour lakes (3)

materials of heading 3205 may

be used, provided that their total

value does not exceed 20 %

of the ex-works price of the product

ex

Essential oils and

Manufacture from materials of

Chapter 33

resinoids; perfumery,

any heading, except that of the

cosmetic or toilet

product. However, materials

preparations;

of the same heading as the

except for:

product may be used, provided

that their total value does not

exceed 20 % of the ex-works

price of the product

3301

Essential oils

Manufacture from materials

(terpeneless or not),

of any heading, including

including concretes and

materials of a different "group" (4)

absolutes; resinoids;

in this heading. However,

extracted oleoresins;

materials of the same group

concentrates of essential

as the product may be used,

oils in fats, in fixed oils,

provided that their total value

in waxes or the like,

does not exceed 20 % of the

obtained by enfleurage

ex-works price of the product

or maceration; terpenic

by-products of the

deterpenation of essential

oils; aqueous distillates

and aqueous solutions

of essential oils

ex

Soap, organic surface-

Manufacture from materials

Chapter 34

active agents, washing

of any heading, except that

preparations, lubricating

of the product. However, materials

preparations, artificial

of the same heading as the

waxes, prepared waxes,

product may be used, provided

polishing or scouring

that their total value does not

preparations, candles

exceed 20 % of the ex-works price

and similar articles,

of the product

modelling pastes,

"dental waxes" and dental

preparations with a basis

of plaster; except for:

ex 3403

Lubricating preparations

Operations of refining and/or

containing less than

one or more specific

70 % by weight of

process(es) (1)

petroleum oils or oils

or

obtained from

Other operations in which all the

bituminous minerals

materials used are classified

within a heading other than

that of the product. However,

materials of the same heading

as the product may be used,

provided that their total value does

not exceed 50 % of the ex-works

price of the product

3404

Artificial waxes and

prepared waxes:

- With a basis of paraffin,

Manufacture from materials of

petroleum waxes, waxes

any heading, except that of

obtained from bituminous

the product. However, materials

minerals, slack wax

of the same heading as the product

or scale wax

may be used, provided that their

total value does not exceed 50 %

of the ex-works price of the product

- Other

Manufacture from materials

of any heading, except:

- hydrogenated oils having the character

- fatty acids not chemically defined

or industrial fatty alcohols having

the character of waxes of

heading 3823, and

- materials of heading 3404

However, these materials may be

used, provided that their total value

does not exceed 20 % of the

ex-works price of the product

ex

Albuminoidal

Manufacture from materials of any

Chapter 35

substances; modified

heading, except that of the product.

starches; glues;

However, materials of the same

enzymes; except for:

heading as the product may be

used, provided that their total value

does not exceed 20 % of the

ex-works price of the product

3505

Dextrins and other

Manufacture from materials of

modified starches (for

any heading, including other

example, pregelatinised

materials of heading 3505

or esterified starches);

glues based on starches,

or on dextrins or other

modified starches:

- Starch ethers and esters

- Other

Manufacture from materials

of any heading, except those

of heading 1108

ex 3507

Prepared enzymes not

Manufacture in which the value

elsewhere specified

of all the materials used does

or included

not exceed 50 % of the

ex-works price of the product

Chapter 36

Explosives; pyrotechnic

Manufacture from materials of

products; matches;

any heading, except that of the

pyrophoric alloys; certain

product. However, materials of

combustible preparations

the same heading as the

product may be used, provided

that their total value does not

exceed 20 % of the ex-works

price of the product

ex

Photographic or

Manufacture from materials

Chapter 37

cinematographic

of any heading, except that of

goods; except for:

the product. However, materials

of the same heading as the

product may be used, provided

that their total value does not

exceed 20 % of the ex-works

price of the product

3701

Photographic plates

and film in the flat,

sensitised, unexposed,

of any material other

than paper, paperboard

or textiles; instant print

film in the flat, sensitised,

unexposed, whether

or not in packs:

- Instant print film for

Manufacture from materials

colour photography,

of any heading, except those

in packs

of headings 3701 and 3702.

However, materials of heading

3702 may be used, provided

that their total value does not

exceed 30 % of the ex-works

price of the product

- Other

Manufacture from materials of

any heading, except those of

headings 3701 and 3702.

However, materials of headings

3701 and 3702 may be used,

provided that their total value

does not exceed 20 % of the

ex-works price of the product

3702

Photographic film in

Manufacture from materials

rolls, sensitised,

of any heading, except those

unexposed, of any

of headings 3701 and 3702

material other than paper,

paperboard or textiles;

instant print film in rolls,

sensitised, unexposed

3704

Photographic plates,

Manufacture from materials

film paper, paperboard

of any heading, except those

and textiles, exposed

of headings 3701 to 3704

but not developed

ex

Miscellaneous chemical

Manufacture from materials of

Chapter 38

products; except for:

any heading, except that of the

product. However, materials of the

same heading as the product may

be used, provided that their total

value does not exceed 20 %

of the ex-works price of the product

ex 3801

- Colloidal graphite in

Manufacture in which the value

suspension in oil and

of all the materials used does not

semi-colloidal graphite;

exceed 50 % of the ex-works

carbonaceous pastes

price of the product

for electrodes

- Graphite in paste form,

Manufacture in which the value

being a mixture of more

of all the materials of heading

than 30 % by weight of

3403 used does not exceed 20 %

graphite with mineral oils

of the ex-works price of the product

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate

turpentine, purified

Purification by distillation or

refining of raw spirits of

sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch

Distillation of wood tar

(wood tar pitch)

3808

Insecticides, rodenticides,

Manufacture in which the value

fungicides, herbicides,

of all the materials used does

anti-sprouting products

not exceed 50 % of the

and plant-growth regulators,

ex-works price of the products

disinfectants and similar

products, put up in forms

or packings for retail sale

or as preparations or articles

(for example, sulphur-treated

bands, wicks and candles,

and fly-papers)

3809

Finishing agents, dye

Manufacture in which the value

carriers to accelerate the

of all the materials used does

dyeing or fixing of dyestuffs

not exceed 50 % of the

and other products and

ex-works price of the products

preparations (for example,

dressings and mordants),

of a kind used in the

textile, paper, leather or

like industries, not

elsewhere specified

or included

3810

Pickling preparations

Manufacture in which the value

for metal surfaces; fluxes

of all the materials used does

and other auxiliary

not exceed 50 % of the

preparations for soldering,

ex-works price of the products

brazing or welding;

soldering, brazing or

welding powders and

pastes consisting of

metal and other materials;

preparations of a kind

used as cores or coatings

for welding electrodes

or rods

3811

Anti-knock preparations,

oxidation inhibitors,

gum inhibitors, viscosity

improvers, anti-corrosive

preparations and other

prepared additives, for

mineral oils (including

gasoline) or for other

liquids used for the same

purposes as mineral oils:

- Prepared additives for

Manufacture in which the value

lubricating oil, containing

of all the materials of heading

petroleum oils or oils

3811 used does not exceed 50 %

obtained from

of the ex-works price of the product

bituminous minerals

- Other

Manufacture in which the value

of all the materials used does not

exceed 50 % of the ex-works price

of the product

3812

Prepared rubber

Manufacture in which the value

accelerators; compound

of all the materials used does

plasticisers for rubber

not exceed 50 % of the ex-works

or plastics, not elsewhere

price of the product

specified or included;

anti-oxidizing preparations

and other compound

stabilizers for rubber

or plastics

3813

Preparations and charges

Manufacture in which the value of

for fire-extinguishers;

all the materials used does not

charged fire-extinguishing

exceed 50 % of the ex-works

grenades

price of the product

3814

Organic composite

Manufacture in which the value

solvents and thinners,

of all the materials used does not

not elsewhere specified

exceed 50 % of the ex-works

or included; prepared

price of the product

paint or varnish removers

3818

Chemical elements

Manufacture in which the value

doped for use in

of all the materials used does

electronics, in the form

not exceed 50 % of the

of discs, wafers or similar

ex-works price of the product

forms; chemical

compounds doped for

use in electronics

3819

Hydraulic brake fluids

Manufacture in which the value

and other prepared

of all the materials used does

liquids for hydraulic

not exceed 50 % of the

transmission, not

ex-works price of the product

containing or containing

less than 70 % by weight

of petroleum oils or oils

obtained from

bituminous minerals

3820

Anti-freezing preparations

Manufacture in which the value

and prepared

of all the materials used does not

de-icing fluids

exceed 50 % of the ex-works

price of the product

3822

Diagnostic or laboratory

Manufacture in which the value

reagents on a backing,

of all the materials used does

prepared diagnostic or

not exceed 50 % of the ex-works

laboratory reagents

price of the product

whether or not on a

backing, other than those

of heading 3002 or 3006;

certified reference materials

3823

Industrial monocarboxylic

fatty acids; acid oils from

refining; industrial

fatty alcohols:

- Industrial monocarboxylic

Manufacture from materials of

fatty acids, acid oils

any heading, except that

from refining

of the product

- Industrial fatty alcohols

Manufacture from materials

of any heading, including

other materials of heading 3823

3824

Prepared binders for

foundry moulds or cores;

chemical products and

preparations of the

chemical or allied

industries (including

those consisting of

mixtures of natural

products), not elsewhere

specified or included:

- The following of

Manufacture from materials of any

this heading:

heading, except that of the product.

— Prepared binders for

However, materials of the same

foundry moulds or cores

heading as the product may be

based on natural

used, provided that their total value

resinous products

does not exceed 20 % of the

— Naphthenic acids,

ex-works price of the product

their water-insoluble

salts and their esters

— Sorbitol other than

that of heading 2905

— Petroleum sulphonates,

excluding petroleum

sulphonates of alkali

metals, of ammonium or

of ethanolamines;

thiophenated sulphonic

acids of oils obtained

from bituminous

minerals, and their salts

— Ion exchangers

— Getters for vacuum

tubes

— Alkaline iron oxide for

the purification of gas

— Ammoniacal gas liquors

and spent oxide produced

in coal gas purification

— Sulphonaphthenic acids,

their water-insoluble

salts and their esters

— Fusel oil and Dippel's oil

— Mixtures of salts

having different anions

— Copying pastes with a

basis of gelatin, whether

or not on a paper

or textile backing

- Other

Manufacture in which the value

of all the materials used does not

exceed 50 % of the ex-works price

of the product

3901

Plastics in primary

to 3915

forms, waste, parings

and scrap, of plastic;

except for headings

ex 3907 and 3912 for

which the rules are

set out below:

- Addition

Manufacture in which:

homopolymerisation

- the value of all the materials

products in which a

used does not exceed 50 % of the

single monomer

ex-works price of the product, and

contributes more than

- within the above limit, the value

99 % by weight to

of all the materials of Chapter 39

the total polymer content

used does not exceed 20 % of the

ex-works price of the product (5)

- Other

Manufacture in which the value

of all the materials of Chapter 39

used does not exceed 20 % of the

ex-works price of the product (5)

ex 3907

- Copolymer, made from

Manufacture from materials of

polycarbonate and

any heading, except that of the

acrylonitrile-butadiene-

product. However, materials of the

styrene copolymer (ABS)

same heading as the product may

be used, provided that their total

value does not exceed 50 % of

the ex-works price of the product (5)

- Polyester

Manufacture in which the value

of all the materials of Chapter 39

used does not exceed 20 % of the

ex-works price of the product

and/or manufacture from polycarbonate

of tetrabromo-(bisphenol A)

3912

Cellulose and its

Manufacture in which the value

chemical derivatives,

of all the materials of the same

not elsewhere specified

heading as the product used does

or included, in

not exceed 20 % of the ex-works

primary forms

price of the product

3916

Semi-manufactures

to 3921

and articles of plastics;

except for headings ex 3916,

ex 3917, ex 3920 and

ex 3921, for which the

rules are set out below:

- Flat products, further

Manufacture in which the value

worked than only

of all the materials of Chapter 39

surface-worked or cut into

used does not exceed 50 % of

forms other than rectangular

the ex-works price of the product

(including square);

other products, further

worked than only

surface-worked

- Other:

— Addition

Manufacture in which:

homopolymerisation

- the value of all the materials

products in which a

used does not exceed 50 %

single monomer

of the ex-works price of the

contributes more than

product, and

99 % by weight to the

- within the above limit, the value

total polymer content

of all the materials of Chapter 39

used does not exceed 20 % of

the ex-works price of the product (5)

— Other

Manufacture in which the value

of all the materials of Chapter 39

used does not exceed 20 % of the

ex-works price of the product (5)

ex 3916

Profile shapes

Manufacture in which:

and ex 3917

and tubes

- the value of all the materials

used does not exceed 50 % of the

ex-works price of the product, and

- within the above limit, the value

of all the materials of the same

heading as the product used does

not exceed 20 % of the

ex-works price of the product

ex 3920

- Ionomer sheet or film

Manufacture from a thermoplastic

partial salt which is a copolymer

of ethylene and metacrylic acid

partly neutralised with metal

ions, mainly zinc and sodium

- Sheets of regenerated

Manufacture in which the value

cellulose, polyamides

of all the materials of the same

or polyethylene

heading as the product used does

not exceed 20 % of the

ex-works price of the product

ex 3921

Foils of plastic, metallised

Manufacture from highly-

transparent polyester-foils with a

thickness of less than 23 micron (6)

3922

Articles of plastics

Manufacture in which the value

to 3926

of all the materials

used does not exceed

50 % of the ex-works

price of the product

ex

Rubber and articles

Manufacture from materials of

Chapter 40

thereof; except for:

any heading, except that

of the product

ex 4001

Laminated slabs of

Lamination of sheets

crepe rubber for shoes

of natural rubber

4005

Compounded rubber,

Manufacture in which the value

unvulcanised, in primary

of all the materials used, except

forms or in plates,

natural rubber, does not exceed

sheets or strip

50 % of the ex-works price

of the product

4012

Retreaded or used

pneumatic tyres of rubber;

solid or cushion tyres,

tyre treads and tyre

flaps, of rubber:

- Retreaded pneumatic,

Retreading of used tyres

solid or cushion tyres,

of rubber

- Other

Manufacture from materials of

any heading, except those of

headings 4011 and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex

Raw hides and skins

Manufacture from materials of

Chapter 41

(other than furskins)

any heading, except that

and leather; except for:

of the product

ex 4102

Raw skins of sheep or

Removal of wool fromsheep or

lambs, without wool on

lamb skins, with wool on

4104

Tanned or crust hides

Retanning of pre-tanned leather

to 4106

and skins, without wool

or

or hair on, whether or

Manufacture from materials of

not split, but not

any heading, except that

further prepared

of the product

4107,

Leather further prepared

Manufacture from materials of

4112

after tanning or crusting,

any heading, except headings

and 4113

including parchment-

4104 to 4113

dressed leather, without

wool or hair on, whether

or not split, other than

leather of heading 4114

ex 4114

Patent leather and patent

Manufacture from materials of

laminated leather;

headings 4104 to 4106, provided

metallised leather

that their total value does not

exceed 50 % of the ex-works

price of the product

Chapter 42

Articles of leather;

Manufacture from materials of any

saddlery and harness;

heading, except that of the product

travel goods, handbags

and similar containers;

articles of animal gut

(other than silk worm gut)

ex

Furskins and artificial

Manufacture from materials of any

Chapter 43

fur; manufactures thereof;

heading, except that of the product

except for:

ex 4302

Tanned or dressed

furskins, assembled:

- Plates, crosses and

Bleaching or dyeing, in addition

similar forms

to cutting and assembly of

non-assembled tanned or dressed furskins

- Other

Manufacture from non-assembled,

tanned or dressed furskins

4303

Articles of apparel,

Manufacture from non-assembled

clothing accessories and

tanned or dressed furskins

other articles of furskin

of heading 4302

ex

Wood and articles of

Manufacture from materials of

Chapter 44

wood; wood charcoal;

any heading, except that of the product

except for:

ex 4403

Wood roughly squared

Manufacture from wood in the rough,

whether or not stripped of its bark

or merely roughed down

ex 4407

Wood sawn or chipped

Planing, sanding or end-jointing

lengthwise, sliced or peeled,

of a thickness exceeding

6 mm, planed, sanded

or end-jointed

ex 4408

Sheets for veneering

Splicing, planing, sanding

(including those obtained

or end-jointing

by slicing laminated wood)

and for plywood, of a

thickness not exceeding

6 mm, spliced, and other

wood sawn lengthwise,

sliced or peeled of a

thickness not exceeding

6 mm, planed, sanded

or end-jointed

ex 4409

Wood continuously

shaped along any of its

edges, ends or faces,

whether or not planed,

sanded or end-jointed:

- Sanded or end-jointed

Sanding or end-jointing

- Beadings and mouldings

Beading or moulding

ex 4410 to

Beadings and mouldings,

Beading or moulding

ex 4413

including moulded

skirting and other

moulded boards

ex 4415

Packing cases, boxes,

Manufacture from boards

crates, drums and

not cut to size

similar packings, of wood

ex 4416

Casks, barrels, vats,

Manufacture from riven staves,

tubs and other coopers'

not further worked than sawn

products and parts

on the two principal surfaces

thereof, of wood

ex 4418

- Builders' joinery and

Manufacture from materials

carpentry of wood

of any heading, except that

of the product. However, cellular

wood panels, shingles and shakes

may be used

- Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden

Manufacture from wood of any

pegs or pins for footwear

heading, except drawn wood

of heading 4409

ex

Cork and articles of cork;

Manufacture from materials of any

Chapter 45

except for:

heading, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of

Manufacture from materials of any

esparto or of other

heading, except that of the product

plaiting materials;

basketware and wickerwork

Chapter 47

Pulp of wood or of other

Manufacture from materials of any

fibrous cellulosic material;

heading, except that of the product

recovered (waste and scrap)

paper or paperboard

ex

Paper and paperboard;

Manufacture from materials of any

Chapter 48

articles of paper pulp, of

heading, except that of the product

paper or of paperboard;

except for:

ex 4811

Paper and paperboard,

Manufacture from paper-making

ruled, lined or squared only

materials of Chapter 47

4816

Carbon paper, self-copy

Manufacture from paper-making

paper and other copying

materials of Chapter 47

or transfer papers (other

than those of heading

4809), duplicator stencils

and offset plates, of paper,

whether or not put up in boxes

4817

Envelopes, letter cards,

Manufacture:

plain postcards and

correspondence cards, of

- from materials of any heading,

paper or paperboard;

except that of the product, and

boxes, pouches, wallets

and writing compendiums,

- in which the value of all the

of paper or paperboard,

materials used does not exceed 50 %

containing an assortment

of the ex-works price of the product

of paper stationery

ex 4818

Toilet paper

Manufacture from paper-making

materials of Chapter 47

ex 4819

Cartons, boxes, cases,

Manufacture:

bags and other packing

containers, of paper,

- from materials of any heading,

paperboard, cellulose

except that of the product, and

wadding or webs of

- in which the value of all the materials

cellulose fibres

used does not exceed 50 % of the

ex-works price of the product

ex 4820

Letter pads

Manufacture in which the value of all

the materials used does not exceed

50 % of the ex-works price of the product

ex 4823

Other paper, paperboard,

Manufacture from paper-making

cellulose wadding and

materials of Chapter 47

webs of cellulose fibres,

cut to size or shape

ex

Printed books, newspapers,

Manufacture from materials of any

Chapter 49

pictures and other

heading, except that of the product

products of the printing

industry; manuscripts,

typescripts and plans;

except for:

4909

Printed or illustrated

Manufacture from materials of any

postcards; printed cards

heading, except those of headings

bearing personal greetings,

4909 and 4911

messages or announcements,

whether or not illustrated,

with or without envelopes

or trimmings

4910

Calendars of any kind, printed,

including calendar blocks:

- Calendars of the

Manufacture:

"perpetual" type or with

- from materials of any heading,

replaceable blocks

except that of the product, and

mounted on bases other

- in which the value of all the materials

than paper or paperboard

used does not exceed 50 % of the

ex-works price of the product

- Other

Manufacture from materials of any

heading, except those of headings

4909 and 4911

ex

Silk; except for:

Manufacture from materials of any

Chapter 50

heading, except that of the product

ex 5003

Silk waste (including

Carding or combing of silk waste

cocoons unsuitable for

reeling, yarn waste and

garnetted stock), carded

or combed

5004 to

Silk yarn and yarn spun

Manufacture from (7):

ex 5006

from silk waste

- raw silk or silk waste, carded or combed

or otherwise prepared for spinning,

- other natural fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5007

Woven fabrics of silk or

of silk waste:

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

ex

Wool, fine or coarse animal

Manufacture from materials of any

Chapter 51

hair; horsehair yarn and

heading, except that of the product

woven fabric; except for:

5106 to

Yarn of wool, of fine or

Manufacture from (7):

5110

coarse animal hair or of

- raw silk or silk waste, carded or combed

horsehair

or otherwise prepared for spinning,

- natural fibres, not carded or combed

or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5111 to

Woven fabrics of wool, of

5113

fine or coarse animal hair

or of horsehair:

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7)

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5% of the ex-works price of the product

ex

Cotton; except for:

Manufacture from materials of any

Chapter 52

heading, except that of the product

5204 to

Yarn and thread of cotton

Manufacture from (7):

5207

- raw silk or silk waste, carded or combed

or otherwise prepared for spinning,

- natural fibres, not carded or combed

or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5208 to

Woven fabrics of cotton:

5212

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

ex

Other vegetable textile

Manufacture from materials of any

Chapter 53

fibres; paper yarn and

heading, except that of the product

woven fabrics of paper

yarn; except for:

5306 to

Yarn of other vegetable

Manufacture from (7):

5308

textile fibres; paper yarn

- raw silk or silk waste, carded or combed

or otherwise prepared for spinning,

- natural fibres, not carded or combed

or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5309 to

Woven fabrics of other

5311

vegetable textile fibres;

woven fabrics of paper yarn:

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7):

- coir yarn,

- jute yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5401 to

Yarn, monofilament and

Manufacture from (7):

5406

thread of man-made

- raw silk or silk waste, carded or combed

filaments

or otherwise prepared for spinning,

- natural fibres, not carded or combed

or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5407 and

Woven fabrics of

5408

man-made filament yarn:

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5501 to

Man-made staple fibres

Manufacture from chemical materials

5507

or textile pulp

5508 to

Yarn and sewing thread

Manufacture from (7):

5511

of man-made staple fibres

- raw silk or silk waste, carded or combed

or otherwise prepared for spinning,

- natural fibres, not carded or combed or

otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5512 to

Woven fabrics of

5516

man-made staple fibres:

- Incorporating rubber thread

Manufacture from single yarn (7)

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

ex

Wadding, felt and

Manufacture from (7):

Chapter 56

non-wovens; special yarns;

- coir yarn,

twine, cordage, ropes and

- natural fibres,

cables and articles

- chemical materials or textile pulp, or

thereof; except for:

- paper-making materials

5602

Felt, whether or not

impregnated, coated,

covered or laminated:

- Needleloom felt

Manufacture from (7):

- natural fibres, or

- chemical materials or textile pulp

However:

- polypropylene filament of heading 5402,

- polypropylene fibres of heading

5503 or 5506, or

- polypropylene filament tow of heading 5501,

of which the denomination in all cases

of a single filament or fibre is less than

9 decitex, may be used, provided that

their total value does not exceed 40 %

of the ex-works price of the product

- Other

Manufacture from (7):

- natural fibres,

- man-made staple fibres made from casein, or

- chemical materials or textile pulp

5604

Rubber thread and cord,

textile covered; textile yarn,

and strip and the like of

heading 5404 or 5405,

impregnated, coated,

covered or sheathed with

rubber or plastics:

- Rubber thread and

Manufacture from rubber thread or

cord, textile covered

cord, not textile covered

- Other

Manufacture from (7):

- natural fibres, not carded or combed

or otherwise processed for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5605

Metallised yarn, whether

Manufacture from (7):

or not gimped, being

- natural fibres,

textile yarn, or strip or the

- man-made staple fibres, not carded or

like of heading 5404 or

combed or otherwise processed for spinning,

5405, combined with

- chemical materials or textile pulp, or

metal in the form of thread,

- paper-making materials

strip or powder or covered

with metal

5606

Gimped yarn, and strip

Manufacture from (7):

and the like of heading

- natural fibres,

5404 or 5405, gimped

- man-made staple fibres, not carded or

(other than those of

combed or otherwise processed for spinning,

heading 5605 and

- chemical materials or textile pulp, or

gimped horsehair yarn);

- paper-making materials

chenille yarn (including

flock chenille yarn); loop

wale-yarn

Chapter 57

Carpets and other textile

floor coverings:

- Of needleloom felt

Manufacture from (7):

- natural fibres, or

- chemical materials or textile pulp

However:

- polypropylene filament of heading 5402,

- polypropylene fibres of heading

5503 or 5506, or

- polypropylene filament tow of

heading 5501,

of which the denomination in all cases

of a single filament or fibre is less than

9 decitex, may be used, provided that

their total value does not exceed 40 %

of the ex-works price of the product

Jute fabric may be used as a backing

- Of other felt

Manufacture from (7):

- natural fibres, not carded or combed

or otherwise processed for spinning, or

- chemical materials or textile pulp

- Other

Manufacture from (7):

- coir yarn or jute yarn,

- synthetic or artificial filament yarn,

- natural fibres, or

- man-made staple fibres, not carded or

combed or otherwise processed for spinning

Jute fabric may be used as a backing

ex

Special woven fabrics;

Chapter 58

tufted textile fabrics; lace;

tapestries; trimmings;

embroidery; except for:

- Combined with rubber

Manufacture from single yarn (7)

thread

- Other

Manufacture from (7):

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5805

Hand-woven tapestries of

Manufacture from materials of any

the types Gobelins,

heading, except that of the product

Flanders, Aubusson,

Beauvais and the like, and

needle-worked tapestries

(for example, petit point,

cross stitch), whether or

not made up

5810

Embroidery in the piece,

Manufacture:

in strips or in motifs

- from materials of any heading,

except that of the product, and

- in which the value of all the materials

used does not exceed 50 % of the

ex-works price of the product

5901

Textile fabrics coated

Manufacture from yarn

with gum or amylaceous

substances, of a kind used

for the outer covers of

books or the like; tracing

cloth; prepared painting

canvas; buckram and similar

stiffened textile fabrics of a

kind used for hat foundations

5902

Tyre cord fabric of high

tenacity yarn of nylon or

other polyamides, polyesters

or viscose rayon:

- Containing not more

Manufacture from yarn

than 90 % by weight of

textile materials

- Other

Manufacture from chemical materials

or textile pulp

5903

Textile fabrics impregnated,

Manufacture from yarn

coated, covered or

or

laminated with plastics,

Printing accompanied by at least two

other than those of

preparatory or finishing operations (such

heading 5902

as scouring, bleaching, mercerising, heat

setting, rasing, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5904

Linoleum, whether or

Manufacture from yarn (7)

note cut to shape; floor

coverings consisting of a

coating or covering applied

on a textile backing,

whether or not cut to shape

5905

Textile wall coverings:

- Impregnated, coated,

Manufacture from yarn

covered or laminated

with rubber, plastics or

other materials

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

or

Printing accompanied by at least two

preparatory or finishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5906

Rubberised textile fabrics,

other than those of

heading 5902:

- Knitted or crocheted

Manufacture from (7):

fabrics

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

- Other fabrics made of

Manufacture from chemical materials

synthetic filament yarn,

containing more than 90 %

by weight of textile materials

- Other

Manufacture from yarn

5907

Textile fabrics otherwise

Manufacture from yarn

impregnated, coated or

or

covered; painted canvas

Printing accompanied by at least two

being theatrical scenery,

preparatory or finishing operations (such

studio back-cloths or

as scouring, bleaching, mercerising, heat

the like

setting, rasing, calendering, shrink

resistance processing, permanent finishing,

decatising, impregnating, mending and

burling), provided that the value of the

unprinted fabric used does not exceed

47.5 % of the ex-works price of the product

5908

Textile wicks, woven,

plaited or knitted, for lamps,

stoves, lighters, candles or

the like; incandescent gas

mantles and tubular knitted

gas mantle fabric therefor,

whether or not impregnated:

- Incandescent gas

Manufacture from tubular knitted

mantles, impregnated

gas-mantle fabric

- Other

Manufacture from materials of any

heading, except that of the product

5909 to

Textile articles of a kind

5911

suitable for industrial use:

- Polishing discs or rings

Manufacture from yarn or waste

other than of felt of

fabrics or rags of heading 6310

heading 5911

- Woven fabrics, of a kind

Manufacture from (7):

commonly used in

- coir yarn,

papermaking or other

- the following materials:

technical uses, felted or

— yarn of polytetrafluoroethylene (8),

not, whether or not

— yarn, multiple, of polyamide,

impregnated or coated,

coated impregnated or covered

tubular or endless with

with a phenolic resin,

single or multiple warp

— yarn of synthetic textile fibres of

and/or weft, or flat

aromatic polyamides, obtained by

woven with multiple

polycondensation of m-phenylenediamine

warp and/or weft of

and isophthalic acid,

heading 5911

— monofil of polytetrafluoroethylene (8),

— yarn of synthetic textile fibres of

poly(p-phenylene terephthalamide),

— glass fibre yarn, coated with phenol

resin and gimped with acrylic yarn (8),

— copolyester monofilaments of a polyester

and a resin of terephthalic acid and

1,4-cyclohexanediethanol and isophthalic acid,

— natural fibres,

— man-made staple fibres not carded or

combed or otherwise processed for spinning, or

— chemical materials or textile pulp

- Other

Manufacture from (7):

- coir yarn,

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

Chapter 60

Knitted or crocheted

Manufacture from (7):

fabrics

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

Chapter 61

Articles of apparel and

clothing accessories,

knitted or crocheted:

- Obtained by sewing

Manufacture from yarn (7) (9)

together or otherwise

assembling, two or more

pieces of knitted or

crocheted fabric which have

been either cut to form or

obtained directly to form

- Other

Manufacture from (7):

- natural fibres,

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

ex

Articles of apparel and

Manufacture from yarn (7) ( 9)

Chapter 62

clothing accessories, not

knitted or crocheted;

except for:

ex 6202,

Women's, girls' and

Manufacture from yarn (9)

ex 6204,

babies' clothing and

or

ex 6206,

clothing accessories for

Manufacture from unembroidered fabric,

ex 6209

babies, embroidered

provided that the value of the unembroidered

and ex 6211

fabric used does not exceed 40 % of the

ex-works price of the product (9)

ex 6210

Fire-resistant equipment

Manufacture from yarn (9)

and

of fabric covered with foil

or

ex 6216

of aluminised polyester

Manufacture from uncoated fabric, provided

that the value of the uncoated fabric used

does not exceed 40 % of the ex-works

price of the product (9)

6213 and

Handkerchiefs, shawls,

6214

scarves, mufflers, mantillas,

veils and the like:

- Embroidered

Manufacture from unbleached single yarn (7) (9)

or

Manufacture from unembroidered fabric,

provided that the value of the unembroidered

fabric used does not exceed 40 % of the

ex-works price of the product (9)

- Other

Manufacture from unbleached single yarn (7) (9)

or

Making up, followed by printing accompanied

by at least two preparatory or finishing

operations (such as scouring, bleaching,

mercerising, heat setting, raising, calendering,

shrink resistance processing, permanent

finishing, decatising, impregnating, mending

and burling), provided that the value of all the

unprinted goods of headings 6213 and

6214 used does not exceed 47.5 % of the

ex-works price of the product

6217

Other made up clothing

accessories; parts of

garments or of clothing

accessories, other than

those of heading 6212:

- Embroidered

Manufacture from yarn (9)

or

Manufacture from unembroidered fabric,

provided that the value of the unembroidered

fabric used does not exceed 40 % of the

ex-works price of the product (9)

- Fire-resistant equipment

Manufacture from yarn (9)

of fabric covered with foil

or

of aluminised polyester

Manufacture from uncoated fabric, provided

that the value of the uncoated fabric used

does not exceed 40 % of the ex-works

price of the product (9)

- Interlinings for collars

Manufacture:

and cuffs, cut out

- from materials of any heading, except

that of the product, and

- in which the value of all the materials

used does not exceed 40 % of the

ex-works price of the product

- Other

Manufacture from yarn (9)

ex

Other made-up textile

Manufacture from materials of any

Chapter 63

articles; sets; worn

heading, except that of the product

clothing and worn textile

articles; rags; except for:

6301 to

Blankets, travelling rugs,

6304

bed linen etc.; curtains etc.;

other furnishing articles:

- Of felt, of nonwovens

Manufacture from (7):

- natural fibres, or

- chemical materials or textile pulp

- Other:

— Embroidered

Manufacture from unbleached single yarn (9) (10)

or

Manufacture from unembroidered fabric

(other than knitted or crocheted), provided

that the value of the unembroidered fabric

used does not exceed 40 % of the

ex-works price of the product

—Other

Manufacture from unbleached single yarn (9) (10)

6305

Sacks and bags, of a

Manufacture from (7):

kind used for the

- natural fibres,

packing of goods

- man-made staple fibres, not carded or

combed or otherwise processed for spinning, or

- chemical materials or textile pulp

6306

Tarpaulins, awnings and

sunblinds; tents; sails for

boats, sailboards or

landcraft; camping goods:

- Of nonwovens

Manufacture from (7) (9):

- natural fibres, or

- chemical materials or textile pulp

- Other

Manufacture from unbleached single yarn (7) (9)

6307

Other made-up articles,

Manufacture in which the value of all

including dress patterns

the materials used does not exceed

40 % of the ex-works price of the product

6308

Sets consisting of woven

Each item in the set must satisfy the rule

fabric and yarn, whether

which would apply to it if it were not

or not with accessories,

included in the set. However, non-originating

for making up into rugs,

articles may be incorporated, provided

tapestries, embroidered

that their total value does not exceed

table cloths or serviettes,

15 % of the ex-works price of the set

or similar textile articles,

put up in packings for

retail sale

ex

Footwear, gaiters and the

Manufacture from materials of any

Chapter 64

like; parts of such articles;

heading, except from assemblies of

except for:

uppers affixed to inner soles or to

other sole components of heading 6406

6406