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
2.pants. Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas. Līdz ar likumu izsludināms Lēmums angļu valodā un tā tulkojums latviešu valodā. 3
3.pants. Lēmums stājas spēkā tā 2.punktā noteiktajā laikā un kārtībā, un Ārlietu ministrija par to paziņo laikrakstā "Latvijas Vēstnesis". 4
Likums Saeimā pieņemts 2002.gada 17.oktobrī.
Valsts prezidente V.Vīķe-Freiberga
Rīgā 2002.gada 29.oktobrī
PROTOCOL B 1 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
|
| |