PROTOCOL B1 CONCERNING THE
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS
OF ADMINISTRATIVE COOPERATION
Joint declaration concerning the
review of the changes to the origin rules as a result of the
amendments to the Harmonized System
(a) "manufacture" means any kind
of working or processing including assembly or specific
operations;
(b) "material" means any
ingredient, raw material, component or part, etc., used in the
manufacture of the product;
(c) "product" means the product
being manufactured, even if it is intended for later use in
another manufacturing operation;
(e) "customs value" means the
value as determined in accordance with the 1994 Agreement on
implementation of Article VII of the General Agreement on Tariffs
and Trade (WTO Agreement on customs valuation);
(f) "ex-works price" means the
price paid for the product ex works to the manufacturer in 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;
(n) "EUR" means "euro", the single
currency of the European Monetary Union.
1. For the purpose of implementing
this Agreement, the following products shall be considered as
originating in an EFTA State:
(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:
(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.
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.
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.
1. The following shall be
considered as wholly obtained in an EFTA State or Latvia:
(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;
(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:
(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.
1. For the purposes of Article 2,
products which are not wholly obtained are considered to be
sufficiently worked or processed when the conditions set out in
the list in Annex II are fulfilled.
The conditions referred to above
indicate, for all products covered by the Agreement, the working
or processing which must be carried out on non-originating
materials used in manufacturing and apply only in relation to
such materials. It follows that if a product which has acquired
originating status by fulfilling the conditions set out in the
list is used in the manufacture of another product, the
conditions applicable to the product in which it is incorporated
do not apply to it, and no account shall be taken of the
non-originating materials which may have been used in its
manufacture.
2. Notwithstanding paragraph 1,
non-originating materials which, according to the conditions set
out in the list, should not be used in the manufacture of a
product may nevertheless be used, provided that:
(a) their total value does not
exceed 10 per cent of the ex-works price of the product;
(b) any of the percentages given
in the list for the maximum value of non-originating materials
are not exceeded through the application of this paragraph.
This paragraph shall not apply to
products falling within Chapters 50 to 63 of the Harmonized
System.
3. Paragraphs 1 and 2 shall apply
subject to the provisions of Article 7.
1. Without prejudice to paragraph
2, the following operations shall be considered as insufficient
working or processing to confer the status of originating
products, whether or not the requirements of Article 6 are
satisfied:
(a) preserving operations to
ensure that the products remain in good condition during
transport and storage;
(f) husking, partial or total
bleaching, polishing, and glazing of cereals and rice;
(j) sifting, screening, sorting,
classifying, grading, matching; (including the making-up of sets
of articles);
(k) simple placing in bottles,
cans, flasks, bags, cases, boxes, fixing on cards or boards and
all other simple packaging operations;
(l) affixing or printing marks,
labels, logos and other like distinguishing signs on products or
their packaging;
(n) simple assembly of parts of
articles to constitute a complete article or disassembly of
products into parts;
(p) slaughter of animals.
2. All operations carried out
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.
1. The unit of qualification for
the application of the provisions of this Protocol shall be the
particular product which is considered as the basic unit when
determining classification using the nomenclature of the
Harmonized System.
(a) when a product composed of a
group or assembly of articles is classified under the terms of
the Harmonized System in a single heading, the whole constitutes
the unit of qualification;
(b) when a consignment consists of
a number of identical products classified under the same heading
of the Harmonized System, each product must be taken individually
when applying the provisions of this Protocol.
2. Where, under General Rule 5 of
the Harmonized System, packaging is included with the product for
classification purposes, it shall be included for the purposes of
determining origin.
Accessories, spare parts and tools
dispatched with a piece of equipment, machine, apparatus or
vehicle, which are part of the normal equipment and included in
the price thereof or which are not separately invoiced, shall be
regarded as one with the piece of equipment, machine, apparatus
or vehicle in question.
Sets, as defined in General Rule 3
of the Harmonized System, shall be regarded as originating when
all component products are originating. Nevertheless, when a set
is composed of originating and non-originating products, the set
as a whole shall be regarded as originating, provided that the
value of the non-originating products does not exceed 15 per cent
of the ex-works price of the set.
In order to determine whether a
product originates, it shall not be necessary to determine the
origin of the following which might be used in its
manufacture:
(d) goods which do not enter and
which are not intended to enter into the final composition of the
product.
1. Except as provided for in
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:
(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.
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
(ii) stating the dates of
unloading and reloading of the products and, where applicable,
the names of the ships, or the other means of transport used;
and
(iii) certifying the conditions
under which the products remained in the transit country; or
(c) failing these, any
substantiating documents.
1. Originating products, sent for
exhibition 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.
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.
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:
(b) in the cases specified in
Article 21(1), a declaration, subsequently referred to as the
"invoice declaration", given by the exporter on an invoice, a
delivery note or any other commercial document which describes
the products concerned in sufficient detail to enable them to be
identified; the text of the invoice declaration appears in Annex
IV.
2. Notwithstanding paragraph 1,
originating products within the meaning of this Protocol shall,
in the cases specified in Article 26, benefit from the Agreement
without it being necessary to submit any of the documents
referred to above.
1. A movement certificate EUR.1
shall be issued by the customs authorities of the exporting
country on application having been made in writing by the
exporter or, under the exporter's responsibility, by his
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.
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:
NO "UTSTEDT SENERE".
5. The endorsement referred to in
paragraph 4 shall be inserted in the "Remarks" box of the
movement certificate EUR.1.
1. In the event of theft, loss or
destruction of a movement certificate EUR.1, the exporter may
apply to the customs authorities which issued it for a duplicate
made out on the basis of the export documents in their
possession.
2. The duplicate issued in this
way must be endorsed with one of the following words:
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.
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.
1. Where considerable cost or
material difficulties arise in keeping separate stocks of
originating and non-originating materials which are identical and
interchangeable, the customs authorities may, at the written
request of those concerned, authorise the so-called "accounting
segregation" method to be used for managing such stocks.
2. This method must be able to
ensure that, for a specific reference-period, the number of
products obtained which could be considered as "originating" is
the same as that which would have been obtained if there had been
physical segregation of the stocks.
3. The customs authorities may
grant such authorisation, subject to any conditions deemed
appropriate.
4. This method is recorded and
applied on the basis of the general accounting principles
applicable in the country where the product was manufactured.
5. The beneficiary of this
facilitation may issue or apply for proofs of origin, as the case
may be, for the quantity of products which may be considered as
originating. At the request of the customs authorities, the
beneficiary shall provide a statement of how the quantities have
been managed.
6. The customs authorities shall
monitor the use made of the authorisation and may withdraw it at
any time whenever the beneficiary makes improper use of the
authorisation in any manner whatsoever or fails to fulfil any of
the other conditions laid down in this Protocol.
1. An invoice declaration as
referred to in Article 16(1)(b) may be made out:
(b) by any exporter for any
consignment consisting of one or more packages containing
originating products whose total value does not exceed EUR
6,000.
2. An invoice declaration may be
made out if the products concerned can be considered as products
originating in 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.
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.
1. A proof of origin shall be
valid for four months from the date of issue in the exporting
country, and must be submitted within the said period to the
customs authorities of the importing country.
2. Proofs of origin which are
submitted to the customs authorities of the importing country
after the final date for presentation specified in paragraph 1
may be accepted for the purpose of applying preferential
treatment, where the failure to submit these documents by the
final date set is due to exceptional circumstances.
3. In other cases of belated
presentation, the customs authorities of the importing country
may accept the proofs of origin where the products have been
submitted before the said final date.
Proofs of origin shall be
submitted to the customs authorities of the importing country in
accordance with the procedures applicable in that country. The
said authorities may require a translation of a proof of origin
and may also require the import declaration to be accompanied by
a statement from the importer to the effect that the products
meet the conditions required for the implementation of the
Agreement.
Where, at the request of the
importer and on the conditions laid down by the customs
authorities of the importing country, dismantled or non-assembled
products within the meaning of General Rule 2(a) of the
Harmonized System falling within Sections XVI and XVII or
headings 7308 and 9406 of the Harmonized System are imported by
instalments, a single proof of origin for such products shall be
submitted to the customs authorities upon importation of the
first instalment.
1. Products sent as small packages
from private persons to private persons or forming part of
travellers' personal luggage shall be admitted as originating
products without requiring the submission of a proof of origin,
provided that such products are not imported by way of trade and
have been declared as meeting the requirements of this Protocol
and where there is no doubt as to the veracity of such a
declaration. In the case of products sent by post, this
declaration can be made on the customs declaration CN22 / CN23 or
on a sheet of paper annexed to that document.
2. Imports which are occasional
and consist solely of products for the personal use of the
recipients or travellers or their families shall not be
considered as imports by way of trade if it is evident from the
nature and quantity of the products that no commercial purpose is
in view.
3. Furthermore, the total value of
these products shall not exceed EUR 500 in the case of small
packages or EUR 1,200 in the case of products forming part of
travellers' personal luggage.
The documents referred to in
Articles 17(3) and 21(3) used for the purpose of proving that
products covered by a movement certificate EUR.1 or an invoice
declaration can be considered as products originating in 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.
1. The exporter applying for the
issue of a movement certificate EUR.1 shall keep for at least
three years the documents referred to in Article 17(3).
2. The exporter making out an
invoice declaration shall keep for at least three years a copy of
this invoice declaration as well as the documents referred to in
Article 21(3).
3. The customs authorities of the
exporting country issuing a movement certificate EUR.1 shall keep
for at least three years the application form referred to in
Article 17(2).
4. The customs authorities of the
importing country shall keep for at least three years the
movement certificates EUR.1 and the invoice declarations
submitted to them.
1. The discovery of slight
discrepancies between the statements made in the proof of origin
and those made in the documents submitted to the customs office
for the purpose of carrying out the formalities for importing the
products shall not ipso facto render the proof of origin null and
void if it is duly established that this document does correspond
to the products submitted.
2. Obvious formal errors such as
typing errors on a proof of origin should not cause this document
to be rejected if these errors are not such as to create doubts
concerning the correctness of the statements made in this
document.
1. For the application of the
provisions of Article 21 (1)(b) and Article 26 (3) in cases where
products are invoiced in a currency other than euro, amounts in
the national currencies of the countries referred to in Articles
3 and 4 equivalent to the amounts expressed in euro shall be
fixed annually by each of the countries concerned.
2. A consignment shall benefit
from the provisions of Article 21 (1)(b) or Article 26 (3) by
reference to the currency in which the invoice is drawn up,
according to the amount fixed by the country concerned.
3. The amounts to be used in any
given national currency shall be the equivalent in that currency
of the amounts expressed in euro as at the first working day of
October and shall apply from 1 January the following year. The
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.
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.
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.
Where disputes arise in relation
to the verification procedures of Article 32 which cannot be
settled between the customs authorities requesting a verification
and the customs authorities responsible for carrying out this
verification or where they raise a question as to the
interpretation of this Protocol, they shall be submitted to the
Joint Committee.
In all cases the settlement of
disputes between the importer and the customs authorities of the
importing country shall be under the legislation of the said
country.
Penalties shall be imposed on any
person who draws up, or causes to be drawn up, a document which
contains incorrect information for the purpose of obtaining a
preferential treatment for products.
1. The 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.
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.
No. of 2001
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,
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.
The list sets out the conditions
required for all products to be considered as sufficiently worked
or processed within the meaning of Article 6 of the Protocol.
2.1. The first two columns in the
list describe the product obtained. The first column gives the
heading number or chapter number used in the Harmonized System
and the second column gives the description of goods used in that
system for that heading or chapter. For each entry in the first
two columns, a rule is specified in column 3 or 4. Where, in some
cases, the entry in the first column is preceded by an 'ex', this
signifies that the rules in column 3 or 4 apply only to the part
of that heading as described in column 2.
2.2. Where several heading numbers
are grouped together in column 1 or a chapter number is given and
the description of products in column 2 is therefore given in
general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the Harmonized System, are classified in
headings of the chapter or in any of the headings grouped
together in column 1.
2.3. Where there are different
rules in the list applying to different products within a
heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the
first two columns, a rule is specified in both columns 3 and 4,
the exporter may opt, as an alternative, to apply either the rule
set out in column 3 or that set out in column 4. If no origin
rule is given in column 4, the rule set out in column 3 has to be
applied.
3.1. The provisions of Article 6
of the Protocol, concerning products having acquired originating
status which are used in the manufacture of other products, shall
apply, regardless of whether this status has been acquired inside
the factory where these products are used or in another factory
in a State Party.
An engine of heading 8407, for
which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 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.
The rule for fabrics of headings
5208 to 5212 provides that natural fibres may be used and that
chemical materials, among other materials, may also be used. This
does not mean that both have to be used; it is possible to use
one or the other, or both.
3.5. Where a rule in the list
specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot
satisfy the rule. (See also Note 6.2 below in relation to
textiles).
The rule for prepared foods of
heading 1904, which specifically excludes the use of cereals and
their derivatives, does not prevent the use of mineral salts,
chemicals and other additives which are not products from
cereals.
However, this does not apply to
products which, although they cannot be manufactured from the
particular materials specified in the list, can be produced from
a material of the same nature at an earlier stage of
manufacture.
In the case of an article of
apparel of ex Chapter 62 made from non-woven materials, if the
use of only non-originating yarn is allowed for this class of
article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn. In such
cases, the starting material would normally be at the stage
before yarn - that is, the fibre stage.
3.6. Where, in a rule in the list,
two percentages are given for the maximum value of
non-originating materials that can be used, then these
percentages may not be added together. In other words, the
maximum value of all the non-originating materials used may never
exceed the higher of the percentages given. Furthermore, the
individual percentages must not be exceeded, in relation to the
particular materials to which they apply.
4.1. The term "natural fibres" is
used in the list to refer to fibres other than artificial or
synthetic fibres. It is restricted to the stages before spinning
takes place, including waste, and, unless otherwise specified,
includes fibres 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.
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.
- yarn made of polyurethane
segmented with flexible segments of polyether, whether or not
gimped,
- yarn made of polyurethane
segmented with flexible segments of polyester, whether or not
gimped,
- products of heading 5605
(metallised yarn) incorporating strip consisting of a core of
aluminium foil or of a core of plastic film whether or not coated
with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers
of plastic film,
- other products of heading
5605.
A yarn, of heading 5205, made from
cotton fibres of heading 5203 and synthetic staple fibres of
heading 5506, is a mixed yarn. Therefore, non-originating
synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile
pulp) may be used, provided that their total weight does not
exceed 10 per cent of the weight of the yarn.
A woollen fabric, of heading 5112,
made from woollen yarn of heading 5107 and synthetic yarn of
staple fibres of heading 5509, is a mixed fabric. Therefore,
synthetic yarn which does not satisfy the origin rules (which
require manufacture from chemical materials or textile pulp), or
woollen yarn which does not satisfy the origin rules (which
require manufacture from natural fibres, not carded or combed or
otherwise prepared for spinning), or a combination of the two,
may be used, provided their total weight does not exceed 10 per
cent of the weight of the fabric.
Tufted textile fabric, of heading
5802, made from cotton yarn of heading 5205 and cotton fabric of
heading 5210, is only mixed product if the cotton fabric is
itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves
mixtures.
If the tufted textile fabric
concerned had been made from cotton yarn of heading 5205 and
synthetic fabric of heading 5407, then, obviously, the yarns used
are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products
incorporating "yarn made of polyurethane segmented with flexible
segments of polyether, whether or not gimped", this tolerance is
20 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.
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.
If a rule in the list provides
that, for a particular textile item (such as trousers), yarn must
be used, this does not prevent the use of metal items, such as
buttons, because buttons are not classified within Chapters 50 to
63. For the same reason, it does not prevent the use of
slide-fasteners, even though slide-fasteners normally contain
textiles.
6.3. Where a percentage-rule
applies, the value of materials which are not classified within
Chapters 50 to 63 must be taken into account when calculating the
value of the non-originating materials incorporated.
7.1. For the purposes of headings
ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the
"specific processes" are the following:
(f) the process comprising all 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;
(i) isomerisation.
7.2. For the purposes of headings
2710, 2711 and 2712, the "specific processes" are the
following:
(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;
(k) in respect of heavy oils of
heading ex 2710 only, desulphurisation with hydrogen, resulting
in a reduction of at least 85 per cent of the sulphur-content of
the products processed (ASTM D 1266-59 T method);
(l) in respect of products of
heading 2710 only, deparaffining by a process other than
filtering;
(m) in respect of heavy oils of
heading ex 2710 only, treatment with hydrogen, at a pressure of
more than 20 bar and a temperature of more than 250°C, with the
use of a catalyst, other than to effect desulphurisation, when
the hydrogen constitutes an active element in a chemical
reaction. The further treatment, with hydrogen, of lubricating
oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
in order, more especially, to improve colour or stability shall
not, however, be deemed to be a specific process;
(n) in respect of fuel oils of
heading ex 2710 only, atmospheric distillation, on condition that
less than 30 per cent of these products distils, by volume,
including losses, at 300°C by the ASTM D 86 method;
(o) in respect of heavy oils other
than gas oils and fuel oils of heading ex 2710 only, treatment by
means of a high-frequency electrical brush-discharge;
(p) in respect of crude products
(other than petroleum jelly, ozokerite, lignite wax or peat wax,
paraffin wax containing by weight less than 0.75 per cent of oil)
of heading ex 2712 only, de-oiling by fractional
crystallisation.
7.3. For the purposes of headings
ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple
operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a
sulphur-content as a result of mixing products with different
sulphur contents, any combination of these operations or like
operations, do not confer origin.
See p. 6
The products mentioned in the list
may not all be covered by the Agreement. It is therefore
necessary to consult the other parts of the Agreement.
|
HS
heading No
|
Description of product
|
Working or processing
carried out on non-originating materials that confers
originating status
|
|
(1)
|
(2)
|
(3) or (4)
|
|
Chapter 1
|
Live animals
|
All the animals of Chapter 1
shall be wholly obtained
|
|
Chapter 2
|
Meat and edible meat
offal
|
Manufacture in which all the
materials of Chapters 1 and 2 used are wholly obtained
|
|
Chapter 3
|
Fish and crustaceans,
|
Manufacture in which all
|
| |
molluscs and other
|
the materials of Chapter
3
|
| |
aquatic invertebrates
|
used are wholly obtained
|
|
ex Chapter 4
|
Dairy produce; birds'
|
Manufacture in which all
|
| |
eggs; natural honey;
|
the materials of Chapter
4
|
| |
edible products of
animal
|
used are wholly obtained
|
| |
origin, not elsewhere
|
|
| |
specified or included;
|
|
| |
except for:
|
|
|
0403
|
Buttermilk, curdled milk
|
Manufacture in which:
|
| |
and cream, yoghurt,
kephir
|
- all the materials
|
| |
and other fermented or
|
of Chapter 4 used are
|
| |
acidified milk and
cream,
|
wholly obtained,
|
| |
whether or not
concentrated
|
- all the fruit juice
|
| |
or containing added
sugar
|
(except that of
pineapple,
|
| |
or other sweetening
matter
|
lime or grapefruit) of
|
| |
or flavoured or
containing
|
heading 2009 used is
|
| |
added fruit, nuts or
cocoa
|
originating, and
|
| |
|
- the value of all the
materials
|
| |
|
of Chapter 17 used does
not
|
| |
|
exceed 30 % of the
ex-works
|
| |
|
price of the product
|
|
ex Chapter 5
|
Products of animal
origin,
|
Manufacture in which all
|
| |
not elsewhere specified
|
the materials of Chapter
5
|
| |
or included; except for:
|
used are wholly obtained
|
|
ex 0502
|
Prepared pigs', hogs' or
|
Cleaning, disinfecting,
|
| |
boars' bristles and hair
|
sorting and
straightening
|
| |
of bristles and hair
|
|
|
Chapter 6
|
Live trees and other
plants;
|
Manufacture in which:
|
| |
bulbs, roots and the
like;
|
- all the materials of
|
| |
cut flowers and
ornamental
|
Chapter 6 used are
|
| |
foliage
|
wholly obtained, and
|
| |
|
- the value of all the
materials
|
| |
|
used does not exceed 50
%
|
| |
|
of the ex-works price
|
| |
|
of the product
|
|
Chapter 7
|
Edible vegetables and
|
Manufacture in which all
|
| |
certain roots and tubers
|
the materials of Chapter
7
|
| |
|
used are wholly obtained
|
|
Chapter 8
|
Edible fruit and nuts;
|
Manufacture in which:
|
| |
peel of citrus fruits
|
- all the fruit and nuts
used
|
| |
or melons
|
are wholly obtained, and
|
| |
|
- the value of all the
|
| |
|
materials of Chapter 17
used
|
| |
|
does not exceed 30 % of
the
|
| |
|
value of the ex-works
price
|
| |
|
of the product
|
|
ex Chapter 9
|
Coffee, tea, matĪ and
|
Manufacture in which all
|
| |
spices; except for:
|
the materials of Chapter
9
|
| |
|
used are wholly obtained
|
|
0901
|
Coffee, whether or not
|
Manufacture from
materials
|
| |
roasted or
decaffeinated;
|
of any heading
|
| |
coffee husks and skins;
|
|
| |
coffee substitutes
containing
|
|
| |
coffee in any proportion
|
|
|
0902
|
Tea, whether or not
|
Manufacture from
materials
|
| |
flavoured
|
of any heading
|
|
ex 0910
|
Mixtures of spices
|
Manufacture from
materials
|
| |
|
of any heading
|
|
Chapter 10
|
Cereals
|
Manufacture in which all
the
|
| |
|
materials of Chapter 10
used
|
| |
|
are wholly obtained
|
|
ex Chapter 11
|
Products of the milling
|
Manufacture in which all
|
| |
industry; malt;
starches;
|
the cereals, edible
vegetables,
|
| |
inulin; wheat gluten;
|
roots and tubers of
heading
|
| |
except for:
|
0714 or fruit used are
|
| |
|
wholly obtained
|
|
ex 1106
|
Flour, meal and powder
|
Drying and milling of
|
| |
of the dried, shelled
|
leguminous vegetables
|
| |
leguminous vegetables
|
of heading 0708
|
| |
of heading 0713
|
|
|
Chapter 12
|
Oil seeds and oleaginous
|
Manufacture in which all
|
| |
fruits; miscellaneous
grains,
|
the materials of Chapter
12
|
| |
seeds and fruit;
industrial
|
used are wholly obtained
|
| |
or medicinal plants;
|
|
| |
straw and fodder
|
|
|
1301
|
Lac; natural gums,
resins,
|
Manufacture in which the
|
| |
gum-resins and
oleoresins
|
value of all the
materials
|
| |
(for example, balsams)
|
of heading 1301 used
does
|
| |
|
not exceed 50 % of the
|
| |
|
ex-works price of the
product
|
|
1302
|
Vegetable saps and
|
|
| |
extracts; pectic
substances,
|
|
| |
pectinates and pectates;
|
|
| |
agar-agar and other
|
|
| |
mucilages and
thickeners,
|
|
| |
whether or not modified,
|
|
| |
derived from vegetable
|
|
| |
products:
|
|
| |
- Mucilages and
thickeners,
|
Manufacture from
non-modified
|
| |
modified, derived from
|
mucilages and thickeners
|
| |
vegetable products
|
|
| |
- Other
|
Manufacture in which the
value
|
| |
|
of all the materials used
does
|
| |
|
not exceed 50 % of the
|
| |
|
ex-works price of the
product
|
|
Chapter 14
|
Vegetable plaiting
materials;
|
Manufacture in which all
the
|
| |
vegetable products not
|
materials of Chapter 14
used
|
| |
elsewhere specified
|
are wholly obtained
|
| |
or included
|
|
|
ex Chapter 15
|
Animal or vegetable fats
|
Manufacture from
materials
|
| |
and oils and their
cleavage
|
of any heading, except
|
| |
products; prepared
edible
|
that of the product
|
| |
fats; animal or
vegetable
|
|
| |
waxes; except for:
|
|
|
1501
|
Pig fat (including lard)
|
|
| |
and poultry fat, other
than
|
|
| |
that of heading 0209
|
|
| |
or 1503:
|
|
| |
- Fats from bones or
waste
|
Manufacture from
materials
|
| |
|
of any heading, except
those
|
| |
|
of heading 0203, 0206 or
0207
|
| |
|
or bones of heading 0506
|
| |
- Other
|
Manufacture from meat or
edible
|
| |
|
offal of swine of heading
0203
|
| |
|
or 0206 or of meat and
edible offal
|
| |
|
of poultry of heading
0207
|
|
1502
|
Fats of bovine animals,
|
|
| |
sheep or goats, other
than
|
|
| |
those of heading 1503
|
|
| |
- Fats from bones or
waste
|
Manufacture from
materials
|
| |
|
of any heading, except
those
|
| |
|
of heading 0201, 0202, 0204
or
|
| |
|
0206 or bones of heading
0506
|
| |
-Other
|
Manufacture in which all
the
|
| |
|
materials of Chapter 2
used
|
| |
|
are wholly obtained
|
|
1504
|
Fats and oils and their
|
|
| |
fractions, of fish or
marine
|
|
| |
mammals, whether or not
|
|
| |
refined, but not
|
|
| |
chemically modified:
|
|
| |
- Solid fractions
|
Manufacture from materials
of
|
| |
|
any heading, including
other
|
| |
|
materials of heading
1504
|
| |
- Other
|
Manufacture in which all
the
|
| |
|
materials of Chapters 2 and
3
|
| |
|
used are wholly obtained
|
|
ex 1505
|
Refined lanolin
|
Manufacture from crude
wool
|
| |
|
grease of heading 1505
|
|
1506
|
Other animal fats and
oils
|
|
| |
and their fractions,
whether
|
|
| |
or not refined, but not
|
|
| |
chemically modified:
|
|
| |
- Solid fractions
|
Manufacture from
materials
|
| |
|
of any heading, including
other
|
| |
|
materials of heading
1506
|
| |
- Other
|
Manufacture in which all
the
|
| |
|
materials of Chapter 2
used
|
| |
|
are wholly obtained
|
|
1507 to
|
Vegetable oils and their
|
|
|
1515
|
fractions:
|
|
| |
- Soya, ground nut,
palm,
|
Manufacture from
materials
|
| |
copra, palm kernel,
babassu,
|
of any heading, except
|
| |
tung and oiticica oil,
myrtle
|
that of the product
|
| |
wax and Japan wax,
|
|
| |
fractions of jojoba oil
and
|
|
| |
oils for technical or
industrial
|
|
| |
uses other than the
|
|
| |
manufacture of
foodstuffs
|
|
| |
for human consumption
|
|
| |
- Solid fractions,
except
|
Manufacture from other
materials
|
| |
for that of jojoba oil
|
of headings 1507 to 1515
|
| |
- Other
|
Manufacture in which all
the
|
| |
|
vegetable materials used
|
| |
|
are wholly obtained
|
|
1516
|
Animal or vegetable fats
|
Manufacture in which:
|
| |
and oils and their
fractions,
|
- all the materials of
Chapter 2
|
| |
partly or wholly
|
used are wholly obtained,
and
|
| |
hydrogenated,
inter-esterified,
|
- all the vegetable
materials
|
| |
re-esterified or
elaidinised,
|
used are wholly
obtained.
|
| |
whether or not refined,
|
However, materials of
headings
|
| |
but not further prepared
|
1507, 1508, 1511 and
|
| |
|
1513 may be used
|
|
1517
|
Margarine; edible
|
Manufacture in which:
|
| |
mixtures or preparations
|
- all the materials of
Chapters 2
|
| |
of animal or vegetable
|
and 4 used are wholly
|
| |
fats or oils or of
fractions
|
obtained, and
|
| |
of different fats or oils
of
|
- all the vegetable
materials
|
| |
this Chapter, other than
|
used are wholly
obtained.
|
| |
edible fats or oils or
their
|
However, materials of
headings
|
| |
fractions of heading
1516
|
1507, 1508, 1511 and
|
| |
|
1513 may be used
|
|
Chapter 16
|
Preparations of meat,
|
Manufacture:
|
| |
of fish or of
crustaceans,
|
- from animals of Chapter
1,
|
| |
molluscs or other
aquatic
|
and/or
|
| |
invertebrates
|
- in which all the
materials
|
| |
|
of Chapter 3 used are
wholly
|
| |
|
obtained
|
|
ex Chapter 17
|
Sugars and sugar
|
Manufacture from
materials
|
| |
confectionery; except
for:
|
of any heading, except
that
|
| |
|
of the product
|
|
ex 1701
|
Cane or beet sugar and
|
Manufacture in which the
|
| |
chemically pure sucrose,
|
value of all the
materials
|
| |
in solid form,
containing
|
of Chapter 17 used does
not
|
| |
added flavouring or
|
exceed 30 % of the
ex-works
|
| |
colouring matter
|
price of the product
|
|
1702
|
Other sugars, including
|
|
| |
chemically pure lactose,
|
|
| |
maltose, glucose and
|
|
| |
fructose, in solid form;
|
|
| |
sugar syrups not
containing
|
|
| |
added flavouring or
|
|
| |
colouring matter;
artificial
|
|
| |
honey, whether or not
|
|
| |
mixed with natural
honey;
|
|
| |
caramel:
|
|
| |
- Chemically-pure
|
Manufacture from
materials
|
| |
maltose and fructose
|
of any heading, including
other
|
| |
|
materials of heading
1702
|
| |
- Other sugars in solid
|
Manufacture in which the
value
|
| |
form, containing added
|
of all the materials of
Chapter 17
|
| |
flavouring or colouring
|
used does not exceed 30
%
|
| |
matter
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture in which all
the
|
| |
|
materials used are
originating
|
|
ex 1703
|
Molasses resulting from
|
Manufacture in which
|
| |
the extraction or
refining
|
the value of all the
materials
|
| |
of sugar, containing
added
|
of Chapter 17 used does
not
|
| |
flavouring or colouring
|
exceed 30 % of the
ex-works
|
| |
matter
|
price of the product
|
|
1704
|
Sugar confectionery
|
Manufacture:
|
| |
(including white
chocolate),
|
- from materials of any
heading,
|
| |
not containing cocoa
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials of Chapter 17
used
|
| |
|
does not exceed 30 % of
the
|
| |
|
ex-works price of the
product
|
|
Chapter 18
|
Cocoa and cocoa
|
Manufacture:
|
| |
preparations
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials of Chapter 17 used
does
|
| |
|
not exceed 30 % of the
ex-works
|
| |
|
price of the product
|
|
1901
|
Malt extract; food
|
|
| |
preparations of flour,
groats,
|
|
| |
meal, starch or malt
extract,
|
|
| |
not containing cocoa or
|
|
| |
containing less than 40
%
|
|
| |
by weight of cocoa
|
|
| |
calculated on a totally
|
|
| |
defatted basis, not
elsewhere
|
|
| |
specified or included;
food
|
|
| |
preparations of goods of
|
|
| |
headings 0401 to 0404,
|
|
| |
not containing cocoa or
|
|
| |
containing less than 5 %
|
|
| |
by weight of cocoa
|
|
| |
calculated on a totally
|
|
| |
defatted basis, not
elsewhere
|
|
| |
specified or included:
|
|
| |
- Malt extract
|
Manufacture from cereals
|
| |
|
of Chapter 10
|
| |
- Other
|
Manufacture:
|
| |
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials of Chapter 17
used
|
| |
|
does not exceed 30 % of
the
|
| |
|
ex-works price of the
product
|
|
1902
|
Pasta, whether or not
|
|
| |
cooked or stuffed (with
|
|
| |
meat or other
substances)
|
|
| |
or otherwise prepared,
|
|
| |
such as spaghetti,
macaroni,
|
|
| |
noodles, lasagne,
gnocchi,
|
|
| |
ravioli, cannelloni;
couscous,
|
|
| |
whether or not prepared:
|
|
| |
- Containing 20 % or
less
|
Manufacture in which all
the
|
| |
by weight of meat, meat
|
cereals and derivatives
|
| |
offal, fish, crustaceans
|
(except durum wheat and
its
|
| |
or molluscs
|
derivatives) used are
wholly
|
| |
|
obtained
|
| |
- Containing more than
|
Manufacture in which:
|
| |
20 % by weight of meat,
|
- all the cereals and
their
|
| |
meat offal, fish,
crustaceans
|
derivatives (except
durum
|
| |
or molluscs
|
wheat and its
derivatives)
|
| |
|
used are wholly obtained,
and
|
| |
|
- all the materials of
Chapters 2
|
| |
|
and 3 used are wholly
obtained
|
|
1903
|
Tapioca and substitutes
|
Manufacture from
materials
|
| |
therefor prepared from
|
of any heading, except
potato
|
| |
starch, in the form of
flakes,
|
starch of heading 1108
|
| |
grains, pearls, siftings
|
|
| |
or similar forms
|
|
|
1904
|
Prepared foods obtained
|
Manufacture:
|
| |
by the swelling or
roasting
|
- from materials of any
heading,
|
| |
of cereals or cereal
products
|
except those of heading
1806,
|
| |
(for example, corn
flakes);
|
- in which all the cereals
and
|
| |
cereals (other than
maize
|
flour (except durum wheat
and
|
| |
(corn)) in grain form or
in
|
Zea indurata maize, and
their
|
| |
the form of flakes or
other
|
derivatives) used are
|
| |
worked grains (except
flour,
|
wholly obtained, and
|
| |
groats and meal),
pre-cooked
|
- in which the value of all
the
|
| |
or otherwise prepared,
not
|
materials of Chapter 17
used
|
| |
elsewhere specified or
included
|
does not exceed 30 % of
the
|
| |
|
ex-works price of the
product
|
|
1905
|
Bread, pastry, cakes,
|
Manufacture from
materials
|
| |
biscuits and other
bakers'
|
of any heading, except
|
| |
wares, whether or not
|
those of Chapter 11
|
| |
containing cocoa;
|
|
| |
communion wafers, empty
|
|
| |
cachets of a kind
suitable
|
|
| |
for pharmaceutical use,
|
|
| |
sealing wafers, rice
paper
|
|
| |
and similar products
|
|
|
ex Chapter 20
|
Preparations of
vegetables,
|
Manufacture in which all the
fruit,
|
| |
fruit, nuts or other
parts
|
nuts or vegetables used
|
| |
of plants; except for:
|
are wholly obtained
|
|
ex 2001
|
Yams, sweet potatoes
|
Manufacture from
materials
|
| |
and similar edible parts
|
of any heading, except
|
| |
of plants containing 5 %
|
that of the product
|
| |
or more by weight of
starch,
|
|
| |
prepared or preserved by
|
|
| |
vinegar or acetic acid
|
|
|
ex 2004
|
Potatoes in the form of
|
Manufacture from
materials
|
|
and ex 2005
|
flour, meal or flakes,
|
of any heading, except
|
| |
prepared or preserved
|
that of the product
|
| |
otherwise than by
vinegar
|
|
| |
or acetic acid
|
|
|
2006
|
Vegetables, fruit, nuts,
|
Manufacture in which the
value
|
| |
fruit-peel and other
parts
|
of all the materials of
Chapter 17
|
| |
of plants, preserved by
|
used does not exceed 30
%
|
| |
sugar (drained, glacĪ
|
of the ex-works price of the
product
|
| |
or crystallized)
|
|
|
2007
|
Jams, fruit jellies,
|
Manufacture:
|
| |
marmalades, fruit or nut
|
- from materials of any
heading,
|
| |
purĪe and fruit or nut
|
except that of the product,
and
|
| |
pastes, obtained by
|
- in which the value of all
the
|
| |
cooking, whether or not
|
materials of Chapter 17 used
does
|
| |
containing added sugar
|
not exceed 30 % of the
|
| |
or other sweetening
matter
|
ex-works price of the
product
|
|
ex 2008
|
- Nuts, not containing
|
Manufacture in which the
value
|
| |
added sugar or spirits
|
of all the originating nuts
and
|
| |
|
oil seeds of headings 0801,
0802
|
| |
|
and 1202 to 1207 used
exceeds 60 %
|
| |
|
of the ex-works price of the
product
|
| |
- Peanut butter;
mixtures
|
Manufacture from materials
of any
|
| |
based on cereals; palm
|
heading, except that of the
product
|
| |
hearts; maize (corn)
|
|
| |
- Other except for fruit
|
Manufacture:
|
| |
and nuts cooked
otherwise
|
- from materials of any
heading,
|
| |
than by steaming or
boiling
|
except that of the product,
and
|
| |
in water, not containing
|
- in which the value of
all
|
| |
added sugar, frozen
|
the materials of Chapter 17
used
|
| |
|
does not exceed 30 % of
the
|
| |
|
ex-works price of the
product
|
|
2009
|
Fruit juices (including
|
Manufacture:
|
| |
grape must) and
vegetable
|
- from materials of any
heading,
|
| |
juices, unfermented and
|
except that of the product,
and
|
| |
not containing added
spirit,
|
- in which the value of all
the
|
| |
whether or not
containing
|
materials of Chapter 17 used
does
|
| |
added sugar or other
|
not exceed 30 % of the
|
| |
sweetening matter
|
ex-works price of the
product
|
|
ex Chapter 21
|
Miscellaneous edible
|
Manufacture from
materials
|
| |
preparations; except
for:
|
of any heading, except
that
|
| |
|
of the product
|
|
2101
|
Extracts, essences and
|
Manufacture:
|
| |
concentrates, of coffee,
|
- from materials of any
heading,
|
| |
tea or matĪ and
preparations
|
except that of the product,
and
|
| |
with a basis of these
|
- in which all the
chicory
|
| |
products or with a basis
|
used is wholly obtained
|
| |
of coffee, tea or matĪ;
|
|
| |
roasted chicory and
other
|
|
| |
roasted coffee
substitutes,
|
|
| |
and extracts, essences
|
|
| |
and concentrates thereof
|
|
|
2103
|
Sauces and preparations
|
|
| |
therefor; mixed
condiments
|
|
| |
and mixed seasonings;
|
|
| |
mustard flour and meal
|
|
| |
and prepared mustard:
|
|
| |
- Sauces and
preparations
|
Manufacture from
materials
|
| |
therefor; mixed
condiments
|
of any heading, except
that
|
| |
and mixed seasonings
|
of the product. However,
mustard
|
| |
|
flour or meal or
prepared
|
| |
|
mustard may be used
|
| |
- Mustard flour and meal
|
Manufacture from
materials
|
| |
and prepared mustard
|
of any heading
|
|
ex 2104
|
Soups and broths and
|
Manufacture from
materials
|
| |
preparations therefor
|
of any heading, except
prepared
|
| |
|
or preserved vegetables
of
|
| |
|
headings 2002 to 2005
|
|
2106
|
Food preparations not
|
Manufacture:
|
| |
elsewhere specified
|
- from materials of any
heading,
|
| |
or included
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials of Chapter 17 used
does
|
| |
|
not exceed 30 % of the
ex-works
|
| |
|
price of the product
|
|
ex Chapter 22
|
Beverages, spirits and
|
Manufacture:
|
| |
vinegar; except for:
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which all the grapes or
materials
|
| |
|
derived from grapes used
|
| |
|
are wholly obtained
|
|
2202
|
Waters, including
mineral
|
Manufacture:
|
| |
waters and aerated
waters,
|
- from materials of any
heading,
|
| |
containing added sugar
or
|
except that of the
product,
|
| |
other sweetening matter
|
- in which the value of all
the
|
| |
or flavoured, and other
|
materials of Chapter 17
used
|
| |
non-alcoholic beverages,
|
does not exceed 30 % of
the
|
| |
not including fruit or
|
ex-works price of the
product, and
|
| |
vegetable juices of
|
- in which all the fruit
juice used
|
| |
heading 2009
|
(except that of pineapple,
lime
|
| |
|
or grapefruit) is
originating
|
|
2207
|
Undenatured ethyl
alcohol
|
Manufacture:
|
| |
of an alcoholic strength
|
- from materials of any
heading,
|
| |
by volume of 80 % vol
|
except heading 2207 or 2208,
and
|
| |
or higher; ethyl alcohol
a
|
- in which all the grapes or
materials
|
| |
nd other spirits,
denatured,
|
derived from grapes used
are
|
| |
of any strength
|
wholly obtained or, if all
the other
|
| |
|
materials used are
already
|
| |
|
originating, arrack may be
used
|
| |
|
up to a limit of 5 % by
volume
|
|
2208
|
Undenatured ethyl
alcohol
|
Manufacture:
|
| |
of an alcoholic strength
|
- from materials of any
heading,
|
| |
by volume of less than
|
except heading 2207
|
| |
80 % vol; spirits,
liqueurs
|
or 2208, and
|
| |
and other spirituous
beverages
|
- in which all the grapes or
materials
|
| |
|
derived from grapes used are
wholly
|
| |
|
obtained or, if all the
other materials
|
| |
|
used are already
originating, arrack
|
| |
|
may be used up to a limit
of
|
| |
|
5 % by volume
|
|
ex Chapter 23
|
Residues and waste from
|
Manufacture from materials
of
|
| |
the food industries;
prepared
|
any heading, except that
|
| |
animal fodder; except
for:
|
of the product
|
|
ex 2301
|
Whale meal; flours,
meals
|
Manufacture in which all
the
|
| |
and pellets of fish or
of
|
materials of Chapters 2
and
|
| |
crustaceans, molluscs or
|
3 used are wholly
obtained
|
| |
other aquatic
invertebrates,
|
|
| |
unfit for human
consumption
|
|
|
ex 2303
|
Residues from the
|
Manufacture in which all
the
|
| |
manufacture of starch
|
maize used is wholly
obtained
|
| |
from maize (excluding
|
|
| |
concentrated steeping
liquors),
|
|
| |
of a protein content,
|
|
| |
calculated on the dry
|
|
| |
product, exceeding
|
|
| |
40 % by weight
|
|
|
ex 2306
|
Oil cake and other solid
|
Manufacture in which all
the
|
| |
residues resulting from
|
olives used are wholly
obtained
|
| |
the extraction of olive
oil,
|
|
| |
containing more
|
|
| |
than 3 % of olive oil
|
|
|
2309
|
Preparations of a kind
|
Manufacture in which:
|
| |
used in animal feeding
|
- all the cereals, sugar or
molasses,
|
| |
|
meat or milk used are
originating, and
|
| |
|
- all the materials of
Chapter 3
|
| |
|
used are wholly obtained
|
|
ex Chapter 24
|
Tobacco and
|
Manufacture in which all
the
|
| |
manufactured tobacco
|
materials of Chapter 24
used
|
| |
substitutes; except for:
|
are wholly obtained
|
|
2402
|
Cigars, cheroots,
cigarillos
|
Manufacture in which at
|
| |
and cigarettes, of
tobacco
|
least 70 % by weight of
the
|
| |
or of tobacco
substitutes
|
unmanufactured tobacco
or
|
| |
|
tobacco refuse of
heading
|
| |
|
2401 used is originating
|
|
ex 2403
|
Smoking tobacco
|
Manufacture in which at
|
| |
|
least 70 % by weight of
the
|
| |
|
unmanufactured tobacco
or
|
| |
|
tobacco refuse of
heading
|
| |
|
2401 used is originating
|
|
ex Chapter 25
|
Salt; sulphur; earths
and
|
Manufacture from
materials
|
| |
stone; plastering
materials,
|
of any heading, except
that
|
| |
lime and cement; except
for:
|
of the product
|
|
ex 2504
|
Natural crystalline
graphite,
|
Enriching of the carbon
content,
|
| |
with enriched carbon
|
purifying and grinding
of
|
| |
content, purified and
ground
|
crude crystalline
graphite
|
|
ex 2515
|
Marble, merely cut, by
|
Cutting, by sawing or
otherwise,
|
| |
sawing or otherwise,
into
|
of marble (even if already
sawn)
|
| |
blocks or slabs of a
|
of a thickness exceeding 25
cm
|
| |
rectangular (including
|
|
| |
square) shape, of a
|
|
| |
thickness not
|
|
| |
exceeding 25 cm
|
|
|
ex 2516
|
Granite, porphyry,
basalt,
|
Cutting, by sawing or
otherwise,
|
| |
sandstone and other
|
of stone (even if already
sawn)
|
| |
monumental or building
|
of a thickness exceeding 25
cm
|
| |
stone, merely cut, by
|
|
| |
sawing or otherwise,
|
|
| |
into blocks or slabs of
a
|
|
| |
rectangular (including
|
|
| |
square) shape, of a
|
|
| |
thickness not
|
|
| |
exceeding 25 cm
|
|
|
ex 2518
|
Calcined dolomite
|
Calcination of dolomite not
calcined
|
|
ex 2519
|
Crushed natural
|
Manufacture from
materials
|
| |
magnesium carbonate
|
of any heading, except
that
|
| |
(magnesite), in
|
of the product. However,
|
| |
hermetically-sealed
|
natural magnesium
carbonate
|
| |
containers, and
|
(magnesite) may be used
|
| |
magnesium oxide, whether
|
|
| |
or not pure, other than
|
|
| |
fused magnesia or
|
|
| |
dead-burned (sintered)
|
|
| |
magnesia
|
|
|
ex 2520
|
Plasters specially
|
Manufacture in which the
value
|
| |
prepared for dentistry
|
of all the materials used
does
|
| |
|
not exceed 50 % of the
|
| |
|
ex-works price of the
product
|
|
ex 2524
|
Natural asbestos fibres
|
Manufacture from asbestos
concentrate
|
|
ex 2525
|
Mica powder
|
Grinding of mica or mica
waste
|
|
ex 2530
|
Earth colours, calcined
|
Calcination or grinding
|
| |
or powdered
|
of earth colours
|
|
Chapter 26
|
Ores, slag and ash
|
Manufacture from
materials
|
| |
|
of any heading, except
that
|
| |
|
of the product
|
|
ex Chapter 27
|
Mineral fuels, mineral
|
Manufacture from materials
of
|
| |
oils and products of
their
|
any heading, except that
|
| |
distillation; bituminous
|
of the product
|
| |
substances; mineral
|
|
| |
waxes; except for:
|
|
|
ex 2707
|
Oils in which the weight
|
Operations of refining
and/or
|
| |
of the aromatic
constituents
|
one or more specific
|
| |
exceeds that of the non-
|
process(es) (1)
|
| |
aromatic constituents,
|
or
|
| |
being oils similar to
mineral
|
Other operations in which
all the
|
| |
oils obtained by
distillation
|
materials used are
classified within
|
| |
of high temperature coal
tar,
|
a heading other than
that
|
| |
of which more than 65 %
|
of the product. However,
materials
|
| |
by volume distils at a
|
of the same heading as
the
|
| |
temperature of up to
250¼C
|
product may be used,
provided
|
| |
(including mixtures of
|
that their total value does
not
|
| |
petroleum spirit and
benzole),
|
exceed 50 % of the
ex-works
|
| |
for use as power or
|
price of the product
|
| |
heating fuels
|
|
|
ex 2709
|
Crude oils obtained from
|
Destructive distillation
of
|
| |
bituminous minerals
|
bituminous materials
|
|
2710
|
Petroleum oils and oils
|
Operations of refining
and/or
|
| |
obtained from bituminous
|
one or more specific
|
| |
materials, other than
|
process(es) (2)
|
| |
crude; preparations not
|
or
|
| |
elsewhere specified or
|
Other operations in which
all
|
| |
included, containing by
|
the materials used are
classified
|
| |
weight 70 % or more
|
within a heading other
than
|
| |
of petroleum oils or of
oils
|
that of the product.
However,
|
| |
obtained from bituminous
|
materials of the same
heading
|
| |
materials, these oils
being
|
as the product may be
used,
|
| |
the basic constituents
of
|
provided that their total
value does
|
| |
the preparations; waste
oils
|
not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
2711
|
Petroleum gases and
|
Operations of refining
and/or
|
| |
other gaseous
hydrocarbons
|
one or more specific
process(es) (2)
|
| |
|
or
|
| |
|
Other operations in which
all the
|
| |
|
materials used are
classified within
|
| |
|
a heading other than that of
the
|
| |
|
product. However, materials
of the
|
| |
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 50 %
of
|
| |
|
the ex-works price of the
product
|
|
2712
|
Petroleum jelly;
paraffin
|
Operations of refining
and/or
|
| |
wax, microcrystalline
|
one or more specific
|
| |
petroleum wax, slack
wax,
|
process(es) (2)
|
| |
ozokerite, lignite wax,
|
or
|
| |
peat wax, other mineral
|
Other operations in which
all
|
| |
waxes, and similar
products
|
the materials used are
classified
|
| |
obtained by synthesis or
|
within a heading other
than
|
| |
by other processes,
|
that of the product.
However,
|
| |
whether or not coloured
|
materials of the same
heading
|
| |
|
as the product may be
used,
|
| |
|
provided that their total
value
|
| |
|
does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
2713
|
Petroleum coke,
|
Operations of refining
and/or
|
| |
petroleum bitumen and
|
one or more specific
|
| |
other residues of
petroleum
|
process(es) (1)
|
| |
oils or of oils obtained
from
|
or
|
| |
bituminous materials
|
Other operations in which
all the
|
| |
|
materials used are
classified within
|
| |
|
a heading other than that of
the
|
| |
|
product. However, materials
of the
|
| |
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 50 %
of the
|
| |
|
ex-works price of the
product
|
|
2714
|
Bitumen and asphalt,
|
Operations of refining
and/or
|
| |
natural; bituminous or
|
one or more specific
|
| |
oil shale and tar sands;
|
process(es) (1)
|
| |
asphaltites and
asphaltic
|
or
|
| |
rocks
|
Other operations in which
all the
|
| |
|
materials used are
classified within
|
| |
|
a heading other than that of
the
|
| |
|
product. However, materials
of the same
|
| |
|
heading as the product may
be used,
|
| |
|
provided that their total
value does
|
| |
|
not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
2715
|
Bituminous mixtures
|
Operations of refining
and/or
|
| |
based on natural
|
one or more specific
|
| |
asphalt, on natural
|
process(es) (1)
|
| |
bitumen, on petroleum
|
or
|
| |
bitumen, on mineral tar
|
Other operations in which
all
|
| |
or on mineral tar pitch
|
the materials used are
classified
|
| |
(for example, bituminous
|
within a heading other
than
|
| |
mastics, cut-backs)
|
that of the product.
However,
|
| |
|
materials of the same
heading
|
| |
|
as the product may be
used,
|
| |
|
provided that their total
value does
|
| |
|
not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
ex
|
Inorganic chemicals;
|
Manufacture from materials
of any
|
|
Chapter 28
|
organic or inorganic
|
heading, except that of the
product.
|
| |
compounds of precious
|
However, materials of the
same
|
| |
metals, of rare-earth
|
heading as the product may
be
|
| |
metals, of radioactive
|
used, provided that their
total
|
| |
elements or of isotopes;
|
value does not exceed 20
%
|
| |
except for:
|
of the ex-works price of the
product
|
|
ex 2805
|
"Mischmetall"
|
Manufacture by electrolytic
or
|
| |
|
thermal treatment in which
the
|
| |
|
value of all the materials
used
|
| |
|
does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 2811
|
Sulphur trioxide
|
Manufacture from sulphur
dioxide
|
| |
|
|
| |
|
|
| |
|
|
| |
|
|
|
ex 2833
|
Aluminium sulphate
|
Manufacture in which the
value
|
| |
|
of all the materials used
does
|
| |
|
not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
ex 2840
|
Sodium perborate
|
Manufacture from
disodium
|
| |
|
tetraborate pentahydrate
|
| |
|
|
| |
|
|
| |
|
|
|
ex
|
Organic chemicals;
|
Manufacture from
materials
|
|
Chapter 29
|
except for:
|
of any heading, except that
of
|
| |
|
the product. However,
materials
|
| |
|
of the same heading as the
product
|
| |
|
may be used, provided that
their
|
| |
|
total value does not exceed
20 %
|
| |
|
of the ex-works price of the
product
|
|
ex 2901
|
Acyclic hydrocarbons
|
Operations of refining
and/or
|
| |
for use as power or
|
one or more specific
|
| |
heating fuels
|
process(es) (1)
|
| |
|
or
|
| |
|
Other operations in which
all the
|
| |
|
materials used are
classified within
|
| |
|
a heading other than that of
the
|
| |
|
product. However, materials
of the
|
| |
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 50
%
|
| |
|
of the ex-works price of the
product
|
|
ex 2902
|
Cyclanes and cyclenes
|
Operations of refining
and/or one
|
| |
(other than azulenes),
|
or more specific process(es)
(1)
|
| |
benzene, toluene,
xylenes,
|
or
|
| |
for use as power
|
Other operations in which
all the
|
| |
or heating fuels
|
materials used are
classified within
|
| |
|
a heading other than that of
the
|
| |
|
product. However, materials
of the
|
| |
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 50 %
of
|
| |
|
the ex-works price of the
product
|
|
ex 2905
|
Metal alcoholates of
|
Manufacture from materials
of
|
| |
alcohols of this heading
|
any heading, including other
materials
|
| |
and of ethanol
|
of heading 2905. However,
metal
|
| |
|
alcoholates of this heading
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 20 %
of
|
| |
|
the ex-works price of the
product
|
|
2915
|
Saturated acyclic
|
Manufacture from
materials
|
| |
monocarboxylic acids
|
of any heading. However,
the
|
| |
and their anhydrides,
|
value of all the
materials
|
| |
halides, peroxides and
|
of headings 2915 and
2916
|
| |
peroxyacids; their
|
used shall not exceed 20 %
of the
|
| |
halogenated,
sulphonated,
|
ex-works price of the
product
|
| |
nitrated or nitrosated
|
|
| |
derivatives
|
|
|
ex 2932
|
- Internal ethers and
their
|
Manufacture from materials
of
|
| |
halogenated,
sulphonated,
|
any heading. However, the
value
|
| |
nitrated or nitrosated
|
of all the materials of
heading
|
| |
derivatives
|
2909 used shall not exceed
20 %
|
| |
|
of the ex-works price of the
product
|
| |
- Cyclic acetals and
internal
|
Manufacture from
materials
|
| |
hemiacetals and their
|
of any heading
|
| |
halogenated,
sulphonated,
|
|
| |
nitrated or nitrosated
|
|
| |
derivatives
|
|
|
2933
|
Heterocyclic compounds
|
Manufacture from materials
of
|
| |
with nitrogen hetero-
|
any heading. However, the
value
|
| |
atom(s) only
|
of all the materials of
headings
|
| |
|
2932 and 2933 used shall
not
|
| |
|
exceed 20 % of the
ex-works
|
| |
|
price of the product
|
|
2934
|
Nucleic acids and their
|
Manufacture from materials
of
|
| |
salts, whether or not
|
any heading. However, the
value
|
| |
chemically defined;
|
of all the materials of
headings
|
| |
other heterocyclic
|
2932, 2933 and 2934 used
|
| |
compounds
|
shall not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 2939
|
Concentrates of poppy
|
Manufacture in which the
value
|
| |
straw containing not
less
|
of all the materials used
does
|
| |
than 50 % by weight
|
not exceed 50 % of the
|
| |
of alkaloids
|
ex-works price of the
product
|
|
ex
|
Pharmaceutical products;
|
Manufacture from materials
of
|
|
Chapter 30
|
except for:
|
any heading, except that of
the
|
| |
|
product. However, materials
of
|
| |
|
the same heading as the
product
|
| |
|
may be used, provided that
their
|
| |
|
total value does not exceed
20 %
|
| |
|
of the ex-works price of the
product
|
|
3002
|
Human blood; animal
|
|
| |
blood prepared for
|
|
| |
therapeutic,
prophylactic
|
|
| |
or diagnostic uses;
antisera
|
|
| |
and other blood
fractions
|
|
| |
and modified
immunological
|
|
| |
products, whether or not
|
|
| |
obtained by means of
|
|
| |
biotechnological
processes;
|
|
| |
vaccines, toxins, cultures
of
|
|
| |
micro-organisms
(excluding
|
|
| |
yeasts) and similar
products:
|
|
| |
- Products consisting of
|
Manufacture from materials
of
|
| |
two or more constituents
|
any heading, including
other
|
| |
which have been mixed
|
materials of heading
3002.
|
| |
together for therapeutic
|
However, materials of the
same
|
| |
or prophylactic uses or
|
description as the product
may
|
| |
unmixed products for
|
be used, provided that their
total
|
| |
these uses, put up in
|
value does not exceed 20 %
of the
|
| |
measured doses or in
|
ex-works price of the
product
|
| |
forms or packings for
|
|
| |
retail sale
|
|
| |
- Other
|
|
| |
-- Human blood
|
Manufacture from materials
of any
|
| |
|
heading, including other
materials
|
| |
|
of heading 3002. However,
materials
|
| |
|
of the same description as
the product
|
| |
|
may be used, provided that
their total
|
| |
|
value does not exceed 20 %
of the
|
| |
|
ex-works price of the
product
|
| |
-- Animal blood prepared
|
Manufacture from materials
of any
|
| |
for therapeutic or
|
heading, including other
materials
|
| |
prophylactic uses
|
of heading 3002. However,
materials
|
| |
|
of the same description as
the product
|
| |
|
may be used, provided that
their
|
| |
|
total value does not exceed
20 % of
|
| |
|
the ex-works price of the
product
|
| |
-- Blood fractions other
|
Manufacture from materials
of
|
| |
than antisera,
haemoglobin,
|
any heading, including
other
|
| |
blood globulins and
|
materials of heading 3002.
However,
|
| |
serum globulins
|
materials of the same
description as
|
| |
|
the product may be used,
provided
|
| |
|
that their total value does
not exceed
|
| |
|
20 % of the ex-works price
of the product
|
| |
-- Haemoglobin, blood
|
Manufacture from materials
of any
|
| |
globulins and serum
|
heading, including other
materials
|
| |
globulins
|
of heading 3002. However,
materials
|
| |
|
of the same description as
the product
|
| |
|
may be used, provided that
their total
|
| |
|
value does not exceed 20 %
of the
|
| |
|
ex-works price of the
product
|
| |
-- Other
|
Manufacture from materials
of any
|
| |
|
heading, including other
materials
|
| |
|
of heading 3002. However,
materials
|
| |
|
of the same description as
the product
|
| |
|
may be used, provided that
their total
|
| |
|
value does not exceed 20 %
of the
|
| |
|
ex-works price of the
product
|
|
3003
|
Medicaments (excluding
|
|
|
and 3004
|
goods of heading 3002,
|
|
| |
3005 or 3006):
|
|
| |
- Obtained from amikacin
|
Manufacture from materials
of any
|
| |
of heading 2941
|
heading, except that of the
product.
|
| |
|
However, materials of
headings 3003
|
| |
|
and 3004 may be used,
provided that
|
| |
|
their total value does not
exceed 20 %
|
| |
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture:
|
| |
|
- from materials of any
heading, except
|
| |
|
that of the product.
However, materials
|
| |
|
of headings 3003 and 3004
may be
|
| |
|
used, provided that their
total value
|
| |
|
does not exceed 20 % of the
ex-works
|
| |
|
price of the product,
and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 3006
|
Waste pharmaceuticals
|
The origin of the product in
its
|
| |
specified in note 4(k)
|
original classification
shall be retained
|
| |
to this Chapter
|
|
|
ex
|
Fertilizers; except for:
|
Manufacture from materials
of any
|
|
Chapter 31
|
|
heading, except that of the
product.
|
| |
|
However, materials of the
same
|
| |
|
heading as the product may
be
|
| |
|
used, provided that their
total value
|
| |
|
does not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 3105
|
Mineral or chemical
|
Manufacture:
|
| |
fertilizers containing
|
- from materials of any
heading,
|
| |
two or three of the
|
except that of the
product.
|
| |
fertilizing elements
|
However, materials of the
same
|
| |
nitrogen, phosphorous
|
heading as the product may
be
|
| |
and potassium; other
|
used, provided that their
total
|
| |
fertilizers; goods of
this
|
value does not exceed 20
%
|
| |
chapter, in tablets or
|
of the ex-works price of
the
|
| |
similar forms or in
|
product, and
|
| |
packages of a gross
|
- in which the value of all
the
|
| |
weight not exceeding
|
materials used does not
exceed 50 %
|
| |
10 kg, except for:
|
of the ex-works price of the
product
|
| |
- sodium nitrate
|
|
| |
- calcium cyanamide
|
|
| |
- potassium sulphate
|
|
| |
- magnesium potassium
|
|
| |
sulphate
|
|
|
ex
|
Tanning or dyeing
|
Manufacture from materials
of
|
|
Chapter 32
|
extracts; tannins and
|
any heading, except that of
the
|
| |
their derivatives; dyes,
|
product. However, materials
of the
|
| |
pigments and other
|
same heading as the product
may
|
| |
colouring matter; paints
|
be used, provided that their
total
|
| |
and varnishes; putty
|
value does not exceed 20 %
of
|
| |
and other mastics;
|
the ex-works price of the
product
|
| |
inks; except for:
|
|
|
ex 3201
|
Tannins and their salts,
|
Manufacture from tanning
|
| |
ethers, esters and other
|
extracts of vegetable
origin
|
| |
derivatives
|
|
| |
|
|
| |
|
|
|
3205
|
Colour lakes;
|
Manufacture from
materials
|
| |
preparations as
specified
|
of any heading, except
headings
|
| |
in note 3 to this
chapter
|
3203, 3204 and 3205.
However,
|
| |
based on colour lakes
(3)
|
materials of heading 3205
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 20
%
|
| |
|
of the ex-works price of the
product
|
|
ex
|
Essential oils and
|
Manufacture from materials
of
|
|
Chapter 33
|
resinoids; perfumery,
|
any heading, except that of
the
|
| |
cosmetic or toilet
|
product. However,
materials
|
| |
preparations;
|
of the same heading as
the
|
| |
except for:
|
product may be used,
provided
|
| |
|
that their total value does
not
|
| |
|
exceed 20 % of the
ex-works
|
| |
|
price of the product
|
|
3301
|
Essential oils
|
Manufacture from
materials
|
| |
(terpeneless or not),
|
of any heading,
including
|
| |
including concretes and
|
materials of a different
"group" (4)
|
| |
absolutes; resinoids;
|
in this heading.
However,
|
| |
extracted oleoresins;
|
materials of the same
group
|
| |
concentrates of
essential
|
as the product may be
used,
|
| |
oils in fats, in fixed
oils,
|
provided that their total
value
|
| |
in waxes or the like,
|
does not exceed 20 % of
the
|
| |
obtained by enfleurage
|
ex-works price of the
product
|
| |
or maceration; terpenic
|
|
| |
by-products of the
|
|
| |
deterpenation of
essential
|
|
| |
oils; aqueous
distillates
|
|
| |
and aqueous solutions
|
|
| |
of essential oils
|
|
|
ex
|
Soap, organic surface-
|
Manufacture from
materials
|
|
Chapter 34
|
active agents, washing
|
of any heading, except
that
|
| |
preparations,
lubricating
|
of the product. However,
materials
|
| |
preparations, artificial
|
of the same heading as
the
|
| |
waxes, prepared waxes,
|
product may be used,
provided
|
| |
polishing or scouring
|
that their total value does
not
|
| |
preparations, candles
|
exceed 20 % of the ex-works
price
|
| |
and similar articles,
|
of the product
|
| |
modelling pastes,
|
|
| |
"dental waxes" and
dental
|
|
| |
preparations with a
basis
|
|
| |
of plaster; except for:
|
|
|
ex 3403
|
Lubricating preparations
|
Operations of refining
and/or
|
| |
containing less than
|
one or more specific
|
| |
70 % by weight of
|
process(es) (1)
|
| |
petroleum oils or oils
|
or
|
| |
obtained from
|
Other operations in which
all the
|
| |
bituminous minerals
|
materials used are
classified
|
| |
|
within a heading other
than
|
| |
|
that of the product.
However,
|
| |
|
materials of the same
heading
|
| |
|
as the product may be
used,
|
| |
|
provided that their total
value does
|
| |
|
not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
3404
|
Artificial waxes and
|
|
| |
prepared waxes:
|
|
| |
- With a basis of
paraffin,
|
Manufacture from materials
of
|
| |
petroleum waxes, waxes
|
any heading, except that
of
|
| |
obtained from bituminous
|
the product. However,
materials
|
| |
minerals, slack wax
|
of the same heading as the
product
|
| |
or scale wax
|
may be used, provided that
their
|
| |
|
total value does not exceed
50 %
|
| |
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture from
materials
|
| |
|
of any heading, except:
|
| |
|
- hydrogenated oils having
the character
|
| |
|
- fatty acids not chemically
defined
|
| |
|
or industrial fatty alcohols
having
|
| |
|
the character of waxes
of
|
| |
|
heading 3823, and
|
| |
|
- materials of heading
3404
|
| |
|
However, these materials may
be
|
| |
|
used, provided that their
total value
|
| |
|
does not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
|
ex
|
Albuminoidal
|
Manufacture from materials
of any
|
|
Chapter 35
|
substances; modified
|
heading, except that of the
product.
|
| |
starches; glues;
|
However, materials of the
same
|
| |
enzymes; except for:
|
heading as the product may
be
|
| |
|
used, provided that their
total value
|
| |
|
does not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
|
3505
|
Dextrins and other
|
Manufacture from materials
of
|
| |
modified starches (for
|
any heading, including
other
|
| |
example, pregelatinised
|
materials of heading
3505
|
| |
or esterified starches);
|
|
| |
glues based on starches,
|
|
| |
or on dextrins or other
|
|
| |
modified starches:
|
|
| |
- Starch ethers and
esters
|
|
| |
- Other
|
Manufacture from
materials
|
| |
|
of any heading, except
those
|
| |
|
of heading 1108
|
| |
|
|
| |
|
|
|
ex 3507
|
Prepared enzymes not
|
Manufacture in which the
value
|
| |
elsewhere specified
|
of all the materials used
does
|
| |
or included
|
not exceed 50 % of the
|
| |
|
ex-works price of the
product
|
|
Chapter 36
|
Explosives; pyrotechnic
|
Manufacture from materials
of
|
| |
products; matches;
|
any heading, except that of
the
|
| |
pyrophoric alloys;
certain
|
product. However, materials
of
|
| |
combustible preparations
|
the same heading as the
|
| |
|
product may be used,
provided
|
| |
|
that their total value does
not
|
| |
|
exceed 20 % of the
ex-works
|
| |
|
price of the product
|
|
ex
|
Photographic or
|
Manufacture from
materials
|
|
Chapter 37
|
cinematographic
|
of any heading, except that
of
|
| |
goods; except for:
|
the product. However,
materials
|
| |
|
of the same heading as
the
|
| |
|
product may be used,
provided
|
| |
|
that their total value does
not
|
| |
|
exceed 20 % of the
ex-works
|
| |
|
price of the product
|
|
3701
|
Photographic plates
|
|
| |
and film in the flat,
|
|
| |
sensitised, unexposed,
|
|
| |
of any material other
|
|
| |
than paper, paperboard
|
|
| |
or textiles; instant
print
|
|
| |
film in the flat,
sensitised,
|
|
| |
unexposed, whether
|
|
| |
or not in packs:
|
|
| |
- Instant print film for
|
Manufacture from
materials
|
| |
colour photography,
|
of any heading, except
those
|
| |
in packs
|
of headings 3701 and
3702.
|
| |
|
However, materials of
heading
|
| |
|
3702 may be used,
provided
|
| |
|
that their total value does
not
|
| |
|
exceed 30 % of the
ex-works
|
| |
|
price of the product
|
| |
- Other
|
Manufacture from materials
of
|
| |
|
any heading, except those
of
|
| |
|
headings 3701 and 3702.
|
| |
|
However, materials of
headings
|
| |
|
3701 and 3702 may be
used,
|
| |
|
provided that their total
value
|
| |
|
does not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
|
3702
|
Photographic film in
|
Manufacture from
materials
|
| |
rolls, sensitised,
|
of any heading, except
those
|
| |
unexposed, of any
|
of headings 3701 and
3702
|
| |
material other than
paper,
|
|
| |
paperboard or textiles;
|
|
| |
instant print film in
rolls,
|
|
| |
sensitised, unexposed
|
|
|
3704
|
Photographic plates,
|
Manufacture from
materials
|
| |
film paper, paperboard
|
of any heading, except
those
|
| |
and textiles, exposed
|
of headings 3701 to 3704
|
| |
but not developed
|
|
| |
|
|
|
ex
|
Miscellaneous chemical
|
Manufacture from materials
of
|
|
Chapter 38
|
products; except for:
|
any heading, except that of
the
|
| |
|
product. However, materials
of the
|
| |
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 20
%
|
| |
|
of the ex-works price of the
product
|
|
ex 3801
|
- Colloidal graphite in
|
Manufacture in which the
value
|
| |
suspension in oil and
|
of all the materials used
does not
|
| |
semi-colloidal graphite;
|
exceed 50 % of the
ex-works
|
| |
carbonaceous pastes
|
price of the product
|
| |
for electrodes
|
|
| |
- Graphite in paste
form,
|
Manufacture in which the
value
|
| |
being a mixture of more
|
of all the materials of
heading
|
| |
than 30 % by weight of
|
3403 used does not exceed 20
%
|
| |
graphite with mineral
oils
|
of the ex-works price of the
product
|
| |
|
|
|
ex 3803
|
Refined tall oil
|
Refining of crude tall
oil
|
| |
|
|
| |
|
|
| |
|
|
| |
|
|
|
ex 3805
|
Spirits of sulphate
|
|
| |
turpentine, purified
|
Purification by distillation
or
|
| |
|
refining of raw spirits
of
|
| |
|
sulphate turpentine
|
| |
|
|
| |
|
|
|
ex 3806
|
Ester gums
|
Manufacture from resin
acids
|
| |
|
|
| |
|
|
| |
|
|
| |
|
|
|
ex 3807
|
Wood pitch
|
Distillation of wood tar
|
| |
(wood tar pitch)
|
|
| |
|
|
| |
|
|
| |
|
|
|
3808
|
Insecticides,
rodenticides,
|
Manufacture in which the
value
|
| |
fungicides, herbicides,
|
of all the materials used
does
|
| |
anti-sprouting products
|
not exceed 50 % of the
|
| |
and plant-growth
regulators,
|
ex-works price of the
products
|
| |
disinfectants and
similar
|
|
| |
products, put up in
forms
|
|
| |
or packings for retail
sale
|
|
| |
or as preparations or
articles
|
|
| |
(for example,
sulphur-treated
|
|
| |
bands, wicks and
candles,
|
|
| |
and fly-papers)
|
|
|
3809
|
Finishing agents, dye
|
Manufacture in which the
value
|
| |
carriers to accelerate
the
|
of all the materials used
does
|
| |
dyeing or fixing of
dyestuffs
|
not exceed 50 % of the
|
| |
and other products and
|
ex-works price of the
products
|
| |
preparations (for
example,
|
|
| |
dressings and mordants),
|
|
| |
of a kind used in the
|
|
| |
textile, paper, leather
or
|
|
| |
like industries, not
|
|
| |
elsewhere specified
|
|
| |
or included
|
|
|
3810
|
Pickling preparations
|
Manufacture in which the
value
|
| |
for metal surfaces;
fluxes
|
of all the materials used
does
|
| |
and other auxiliary
|
not exceed 50 % of the
|
| |
preparations for
soldering,
|
ex-works price of the
products
|
| |
brazing or welding;
|
|
| |
soldering, brazing or
|
|
| |
welding powders and
|
|
| |
pastes consisting of
|
|
| |
metal and other
materials;
|
|
| |
preparations of a kind
|
|
| |
used as cores or
coatings
|
|
| |
for welding electrodes
|
|
| |
or rods
|
|
|
3811
|
Anti-knock preparations,
|
|
| |
oxidation inhibitors,
|
|
| |
gum inhibitors,
viscosity
|
|
| |
improvers,
anti-corrosive
|
|
| |
preparations and other
|
|
| |
prepared additives, for
|
|
| |
mineral oils (including
|
|
| |
gasoline) or for other
|
|
| |
liquids used for the
same
|
|
| |
purposes as mineral
oils:
|
|
| |
- Prepared additives for
|
Manufacture in which the
value
|
| |
lubricating oil,
containing
|
of all the materials of
heading
|
| |
petroleum oils or oils
|
3811 used does not exceed 50
%
|
| |
obtained from
|
of the ex-works price of the
product
|
| |
bituminous minerals
|
|
| |
- Other
|
Manufacture in which the
value
|
| |
|
of all the materials used
does not
|
| |
|
exceed 50 % of the ex-works
price
|
| |
|
of the product
|
|
3812
|
Prepared rubber
|
Manufacture in which the
value
|
| |
accelerators; compound
|
of all the materials used
does
|
| |
plasticisers for rubber
|
not exceed 50 % of the
ex-works
|
| |
or plastics, not
elsewhere
|
price of the product
|
| |
specified or included;
|
|
| |
anti-oxidizing
preparations
|
|
| |
and other compound
|
|
| |
stabilizers for rubber
|
|
| |
or plastics
|
|
|
3813
|
Preparations and charges
|
Manufacture in which the
value of
|
| |
for fire-extinguishers;
|
all the materials used does
not
|
| |
charged
fire-extinguishing
|
exceed 50 % of the
ex-works
|
| |
grenades
|
price of the product
|
|
3814
|
Organic composite
|
Manufacture in which the
value
|
| |
solvents and thinners,
|
of all the materials used
does not
|
| |
not elsewhere specified
|
exceed 50 % of the
ex-works
|
| |
or included; prepared
|
price of the product
|
| |
paint or varnish
removers
|
|
|
3818
|
Chemical elements
|
Manufacture in which the
value
|
| |
doped for use in
|
of all the materials used
does
|
| |
electronics, in the form
|
not exceed 50 % of the
|
| |
of discs, wafers or
similar
|
ex-works price of the
product
|
| |
forms; chemical
|
|
| |
compounds doped for
|
|
| |
use in electronics
|
|
|
3819
|
Hydraulic brake fluids
|
Manufacture in which the
value
|
| |
and other prepared
|
of all the materials used
does
|
| |
liquids for hydraulic
|
not exceed 50 % of the
|
| |
transmission, not
|
ex-works price of the
product
|
| |
containing or containing
|
|
| |
less than 70 % by weight
|
|
| |
of petroleum oils or
oils
|
|
| |
obtained from
|
|
| |
bituminous minerals
|
|
|
3820
|
Anti-freezing
preparations
|
Manufacture in which the
value
|
| |
and prepared
|
of all the materials used
does not
|
| |
de-icing fluids
|
exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
3822
|
Diagnostic or laboratory
|
Manufacture in which the
value
|
| |
reagents on a backing,
|
of all the materials used
does
|
| |
prepared diagnostic or
|
not exceed 50 % of the
ex-works
|
| |
laboratory reagents
|
price of the product
|
| |
whether or not on a
|
|
| |
backing, other than
those
|
|
| |
of heading 3002 or 3006;
|
|
| |
certified reference
materials
|
|
|
3823
|
Industrial
monocarboxylic
|
|
| |
fatty acids; acid oils
from
|
|
| |
refining; industrial
|
|
| |
fatty alcohols:
|
|
| |
- Industrial
monocarboxylic
|
Manufacture from materials
of
|
| |
fatty acids, acid oils
|
any heading, except that
|
| |
from refining
|
of the product
|
| |
- Industrial fatty
alcohols
|
Manufacture from
materials
|
| |
|
of any heading,
including
|
| |
|
other materials of heading
3823
|
|
3824
|
Prepared binders for
|
|
| |
foundry moulds or cores;
|
|
| |
chemical products and
|
|
| |
preparations of the
|
|
| |
chemical or allied
|
|
| |
industries (including
|
|
| |
those consisting of
|
|
| |
mixtures of natural
|
|
| |
products), not elsewhere
|
|
| |
specified or included:
|
|
| |
- The following of
|
Manufacture from materials
of any
|
| |
this heading:
|
heading, except that of the
product.
|
| |
-- Prepared binders for
|
However, materials of the
same
|
| |
foundry moulds or cores
|
heading as the product may
be
|
| |
based on natural
|
used, provided that their
total value
|
| |
resinous products
|
does not exceed 20 % of
the
|
| |
-- Naphthenic acids,
|
ex-works price of the
product
|
| |
their water-insoluble
|
|
| |
salts and their esters
|
|
| |
-- Sorbitol other than
|
|
| |
that of heading 2905
|
|
| |
-- Petroleum
sulphonates,
|
|
| |
excluding petroleum
|
|
| |
sulphonates of alkali
|
|
| |
metals, of ammonium or
|
|
| |
of ethanolamines;
|
|
| |
thiophenated sulphonic
|
|
| |
acids of oils obtained
|
|
| |
from bituminous
|
|
| |
minerals, and their
salts
|
|
| |
-- Ion exchangers
|
|
| |
-- Getters for vacuum
|
|
| |
tubes
|
|
| |
-- Alkaline iron oxide
for
|
|
| |
the purification of gas
|
|
| |
-- Ammoniacal gas
liquors
|
|
| |
and spent oxide produced
|
|
| |
in coal gas purification
|
|
| |
-- Sulphonaphthenic
acids,
|
|
| |
their water-insoluble
|
|
| |
salts and their esters
|
|
| |
-- Fusel oil and Dippel's
oil
|
|
| |
-- Mixtures of salts
|
|
| |
having different anions
|
|
| |
-- Copying pastes with a
|
|
| |
basis of gelatin,
whether
|
|
| |
or not on a paper
|
|
| |
or textile backing
|
|
| |
- Other
|
Manufacture in which the
value
|
| |
|
of all the materials used
does not
|
| |
|
exceed 50 % of the ex-works
price
|
| |
|
of the product
|
|
3901
|
Plastics in primary
|
|
|
to 3915
|
forms, waste, parings
|
|
| |
and scrap, of plastic;
|
|
| |
except for headings
|
|
| |
ex 3907 and 3912 for
|
|
| |
which the rules are
|
|
| |
set out below:
|
|
| |
- Addition
|
Manufacture in which:
|
| |
homopolymerisation
|
- the value of all the
materials
|
| |
products in which a
|
used does not exceed 50 % of
the
|
| |
single monomer
|
ex-works price of the
product, and
|
| |
contributes more than
|
- within the above limit,
the value
|
| |
99 % by weight to
|
of all the materials of
Chapter 39
|
| |
the total polymer
content
|
used does not exceed 20 % of
the
|
| |
|
ex-works price of the
product (5)
|
| |
- Other
|
Manufacture in which the
value
|
| |
|
of all the materials of
Chapter 39
|
| |
|
used does not exceed 20 % of
the
|
| |
|
ex-works price of the
product (5)
|
| |
|
|
|
ex 3907
|
- Copolymer, made from
|
Manufacture from materials
of
|
| |
polycarbonate and
|
any heading, except that of
the
|
| |
acrylonitrile-butadiene-
|
product. However, materials
of the
|
| |
styrene copolymer (ABS)
|
same heading as the product
may
|
| |
|
be used, provided that their
total
|
| |
|
value does not exceed 50 %
of
|
| |
|
the ex-works price of the
product (5)
|
| |
- Polyester
|
Manufacture in which the
value
|
| |
|
of all the materials of
Chapter 39
|
| |
|
used does not exceed 20 % of
the
|
| |
|
ex-works price of the
product
|
| |
|
and/or manufacture from
polycarbonate
|
| |
|
of tetrabromo-(bisphenol
A)
|
|
3912
|
Cellulose and its
|
Manufacture in which the
value
|
| |
chemical derivatives,
|
of all the materials of the
same
|
| |
not elsewhere specified
|
heading as the product used
does
|
| |
or included, in
|
not exceed 20 % of the
ex-works
|
| |
primary forms
|
price of the product
|
|
3916
|
Semi-manufactures
|
|
|
to 3921
|
and articles of
plastics;
|
|
| |
except for headings ex
3916,
|
|
| |
ex 3917, ex 3920 and
|
|
| |
ex 3921, for which the
|
|
| |
rules are set out below:
|
|
| |
- Flat products, further
|
Manufacture in which the
value
|
| |
worked than only
|
of all the materials of
Chapter 39
|
| |
surface-worked or cut
into
|
used does not exceed 50 %
of
|
| |
forms other than
rectangular
|
the ex-works price of the
product
|
| |
(including square);
|
|
| |
other products, further
|
|
| |
worked than only
|
|
| |
surface-worked
|
|
| |
- Other:
|
|
| |
-- Addition
|
Manufacture in which:
|
| |
homopolymerisation
|
- the value of all the
materials
|
| |
products in which a
|
used does not exceed 50
%
|
| |
single monomer
|
of the ex-works price of
the
|
| |
contributes more than
|
product, and
|
| |
99 % by weight to the
|
- within the above limit,
the value
|
| |
total polymer content
|
of all the materials of
Chapter 39
|
| |
|
used does not exceed 20 %
of
|
| |
|
the ex-works price of the
product (5)
|
| |
-- Other
|
Manufacture in which the
value
|
| |
|
of all the materials of
Chapter 39
|
| |
|
used does not exceed 20 % of
the
|
| |
|
ex-works price of the
product (5)
|
| |
|
|
|
ex 3916
|
Profile shapes
|
Manufacture in which:
|
|
and ex 3917
|
and tubes
|
- the value of all the
materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of the
same
|
| |
|
heading as the product used
does
|
| |
|
not exceed 20 % of the
|
| |
|
ex-works price of the
product
|
|
ex 3920
|
- Ionomer sheet or film
|
Manufacture from a
thermoplastic
|
| |
|
partial salt which is a
copolymer
|
| |
|
of ethylene and metacrylic
acid
|
| |
|
partly neutralised with
metal
|
| |
|
ions, mainly zinc and
sodium
|
| |
- Sheets of regenerated
|
Manufacture in which the
value
|
| |
cellulose, polyamides
|
of all the materials of the
same
|
| |
or polyethylene
|
heading as the product used
does
|
| |
|
not exceed 20 % of the
|
| |
|
ex-works price of the
product
|
|
ex 3921
|
Foils of plastic,
metallised
|
Manufacture from highly-
|
| |
|
transparent polyester-foils
with a
|
| |
|
thickness of less than 23
micron (6)
|
| |
|
|
| |
|
|
|
3922
|
Articles of plastics
|
Manufacture in which the
value
|
|
to 3926
|
|
of all the materials
|
| |
|
used does not exceed
|
| |
|
50 % of the ex-works
|
| |
|
price of the product
|
|
ex
|
Rubber and articles
|
Manufacture from materials
of
|
|
Chapter 40
|
thereof; except for:
|
any heading, except that
|
| |
|
of the product
|
|
ex 4001
|
Laminated slabs of
|
Lamination of sheets
|
| |
crepe rubber for shoes
|
of natural rubber
|
|
4005
|
Compounded rubber,
|
Manufacture in which the
value
|
| |
unvulcanised, in primary
|
of all the materials used,
except
|
| |
forms or in plates,
|
natural rubber, does not
exceed
|
| |
sheets or strip
|
50 % of the ex-works
price
|
| |
|
of the product
|
|
4012
|
Retreaded or used
|
|
| |
pneumatic tyres of
rubber;
|
|
| |
solid or cushion tyres,
|
|
| |
tyre treads and tyre
|
|
| |
flaps, of rubber:
|
|
| |
- Retreaded pneumatic,
|
Retreading of used tyres
|
| |
solid or cushion tyres,
|
|
| |
of rubber
|
|
| |
- Other
|
Manufacture from materials
of
|
| |
|
any heading, except those
of
|
| |
|
headings 4011 and 4012
|
|
ex 4017
|
Articles of hard rubber
|
Manufacture from hard
rubber
|
|
ex
|
Raw hides and skins
|
Manufacture from materials
of
|
|
Chapter 41
|
(other than furskins)
|
any heading, except that
|
| |
and leather; except for:
|
of the product
|
|
ex 4102
|
Raw skins of sheep or
|
Removal of wool fromsheep
or
|
| |
lambs, without wool on
|
lamb skins, with wool on
|
|
4104
|
Tanned or crust hides
|
Retanning of pre-tanned
leather
|
|
to 4106
|
and skins, without wool
|
or
|
| |
or hair on, whether or
|
Manufacture from materials
of
|
| |
not split, but not
|
any heading, except that
|
| |
further prepared
|
of the product
|
|
4107,
|
Leather further prepared
|
Manufacture from materials
of
|
|
4112
|
after tanning or
crusting,
|
any heading, except
headings
|
|
and 4113
|
including parchment-
|
4104 to 4113
|
| |
dressed leather, without
|
|
| |
wool or hair on, whether
|
|
| |
or not split, other than
|
|
| |
leather of heading 4114
|
|
|
ex 4114
|
Patent leather and
patent
|
Manufacture from materials
of
|
| |
laminated leather;
|
headings 4104 to 4106,
provided
|
| |
metallised leather
|
that their total value does
not
|
| |
|
exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
Chapter 42
|
Articles of leather;
|
Manufacture from materials
of any
|
| |
saddlery and harness;
|
heading, except that of the
product
|
| |
travel goods, handbags
|
|
| |
and similar containers;
|
|
| |
articles of animal gut
|
|
| |
(other than silk worm
gut)
|
|
|
ex
|
Furskins and artificial
|
Manufacture from materials
of any
|
|
Chapter 43
|
fur; manufactures
thereof;
|
heading, except that of the
product
|
| |
except for:
|
|
|
ex 4302
|
Tanned or dressed
|
|
| |
furskins, assembled:
|
|
| |
- Plates, crosses and
|
Bleaching or dyeing, in
addition
|
| |
similar forms
|
to cutting and assembly
of
|
| |
|
non-assembled tanned or
dressed furskins
|
| |
- Other
|
Manufacture from
non-assembled,
|
| |
|
tanned or dressed
furskins
|
|
4303
|
Articles of apparel,
|
Manufacture from
non-assembled
|
| |
clothing accessories and
|
tanned or dressed
furskins
|
| |
other articles of
furskin
|
of heading 4302
|
|
ex
|
Wood and articles of
|
Manufacture from materials
of
|
|
Chapter 44
|
wood; wood charcoal;
|
any heading, except that of
the product
|
| |
except for:
|
|
|
ex 4403
|
Wood roughly squared
|
Manufacture from wood in the
rough,
|
| |
|
whether or not stripped of
its bark
|
| |
|
or merely roughed down
|
|
ex 4407
|
Wood sawn or chipped
|
Planing, sanding or
end-jointing
|
| |
lengthwise, sliced or
peeled,
|
|
| |
of a thickness exceeding
|
|
| |
6 mm, planed, sanded
|
|
| |
or end-jointed
|
|
|
ex 4408
|
Sheets for veneering
|
Splicing, planing,
sanding
|
| |
(including those
obtained
|
or end-jointing
|
| |
by slicing laminated
wood)
|
|
| |
and for plywood, of a
|
|
| |
thickness not exceeding
|
|
| |
6 mm, spliced, and other
|
|
| |
wood sawn lengthwise,
|
|
| |
sliced or peeled of a
|
|
| |
thickness not exceeding
|
|
| |
6 mm, planed, sanded
|
|
| |
or end-jointed
|
|
|
ex 4409
|
Wood continuously
|
|
| |
shaped along any of its
|
|
| |
edges, ends or faces,
|
|
| |
whether or not planed,
|
|
| |
sanded or end-jointed:
|
|
| |
- Sanded or end-jointed
|
Sanding or end-jointing
|
| |
- Beadings and mouldings
|
Beading or moulding
|
|
ex 4410 to
|
Beadings and mouldings,
|
Beading or moulding
|
|
ex 4413
|
including moulded
|
|
| |
skirting and other
|
|
| |
moulded boards
|
|
|
ex 4415
|
Packing cases, boxes,
|
Manufacture from boards
|
| |
crates, drums and
|
not cut to size
|
| |
similar packings, of
wood
|
|
|
ex 4416
|
Casks, barrels, vats,
|
Manufacture from riven
staves,
|
| |
tubs and other coopers'
|
not further worked than
sawn
|
| |
products and parts
|
on the two principal
surfaces
|
| |
thereof, of wood
|
|
|
ex 4418
|
- Builders' joinery and
|
Manufacture from
materials
|
| |
carpentry of wood
|
of any heading, except
that
|
| |
|
of the product. However,
cellular
|
| |
|
wood panels, shingles and
shakes
|
| |
|
may be used
|
| |
- Beadings and mouldings
|
Beading or moulding
|
|
ex 4421
|
Match splints; wooden
|
Manufacture from wood of
any
|
| |
pegs or pins for
footwear
|
heading, except drawn
wood
|
| |
|
of heading 4409
|
|
ex
|
Cork and articles of
cork;
|
Manufacture from materials
of any
|
|
Chapter 45
|
except for:
|
heading, except that of the
product
|
|
4503
|
Articles of natural cork
|
Manufacture from cork of
heading 4501
|
|
Chapter 46
|
Manufactures of straw,
of
|
Manufacture from materials
of any
|
| |
esparto or of other
|
heading, except that of the
product
|
| |
plaiting materials;
|
|
| |
basketware and
wickerwork
|
|
|
Chapter 47
|
Pulp of wood or of other
|
Manufacture from materials
of any
|
| |
fibrous cellulosic
material;
|
heading, except that of the
product
|
| |
recovered (waste and
scrap)
|
|
| |
paper or paperboard
|
|
|
ex
|
Paper and paperboard;
|
Manufacture from materials
of any
|
|
Chapter 48
|
articles of paper pulp,
of
|
heading, except that of the
product
|
| |
paper or of paperboard;
|
|
| |
except for:
|
|
|
ex 4811
|
Paper and paperboard,
|
Manufacture from
paper-making
|
| |
ruled, lined or squared
only
|
materials of Chapter 47
|
|
4816
|
Carbon paper, self-copy
|
Manufacture from
paper-making
|
| |
paper and other copying
|
materials of Chapter 47
|
| |
or transfer papers
(other
|
|
| |
than those of heading
|
|
| |
4809), duplicator
stencils
|
|
| |
and offset plates, of
paper,
|
|
| |
whether or not put up in
boxes
|
|
|
4817
|
Envelopes, letter cards,
|
Manufacture:
|
| |
plain postcards and
|
|
| |
correspondence cards, of
|
- from materials of any
heading,
|
| |
paper or paperboard;
|
except that of the product,
and
|
| |
boxes, pouches, wallets
|
|
| |
and writing compendiums,
|
- in which the value of all
the
|
| |
of paper or paperboard,
|
materials used does not
exceed 50 %
|
| |
containing an assortment
|
of the ex-works price of the
product
|
| |
of paper stationery
|
|
|
ex 4818
|
Toilet paper
|
Manufacture from
paper-making
|
| |
|
materials of Chapter 47
|
|
ex 4819
|
Cartons, boxes, cases,
|
Manufacture:
|
| |
bags and other packing
|
|
| |
containers, of paper,
|
- from materials of any
heading,
|
| |
paperboard, cellulose
|
except that of the product,
and
|
| |
wadding or webs of
|
- in which the value of all
the materials
|
| |
cellulose fibres
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 4820
|
Letter pads
|
Manufacture in which the
value of all
|
| |
|
the materials used does not
exceed
|
| |
|
50 % of the ex-works price
of the product
|
|
ex 4823
|
Other paper, paperboard,
|
Manufacture from
paper-making
|
| |
cellulose wadding and
|
materials of Chapter 47
|
| |
webs of cellulose
fibres,
|
|
| |
cut to size or shape
|
|
|
ex
|
Printed books,
newspapers,
|
Manufacture from materials
of any
|
|
Chapter 49
|
pictures and other
|
heading, except that of the
product
|
| |
products of the printing
|
|
| |
industry; manuscripts,
|
|
| |
typescripts and plans;
|
|
| |
except for:
|
|
|
4909
|
Printed or illustrated
|
Manufacture from materials
of any
|
| |
postcards; printed cards
|
heading, except those of
headings
|
| |
bearing personal
greetings,
|
4909 and 4911
|
| |
messages or
announcements,
|
|
| |
whether or not
illustrated,
|
|
| |
with or without
envelopes
|
|
| |
or trimmings
|
|
|
4910
|
Calendars of any kind,
printed,
|
|
| |
including calendar
blocks:
|
|
| |
- Calendars of the
|
Manufacture:
|
| |
"perpetual" type or with
|
- from materials of any
heading,
|
| |
replaceable blocks
|
except that of the product,
and
|
| |
mounted on bases other
|
- in which the value of all
the materials
|
| |
than paper or paperboard
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
| |
- Other
|
Manufacture from materials
of any
|
| |
|
heading, except those of
headings
|
| |
|
4909 and 4911
|
|
ex
|
Silk; except for:
|
Manufacture from materials
of any
|
|
Chapter 50
|
|
heading, except that of the
product
|
|
ex 5003
|
Silk waste (including
|
Carding or combing of silk
waste
|
| |
cocoons unsuitable for
|
|
| |
reeling, yarn waste and
|
|
| |
garnetted stock), carded
|
|
| |
or combed
|
|
|
5004 to
|
Silk yarn and yarn spun
|
Manufacture from (7):
|
|
ex 5006
|
from silk waste
|
- raw silk or silk waste,
carded or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- other natural fibres, not
carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5007
|
Woven fabrics of silk or
|
|
| |
of silk waste:
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
ex
|
Wool, fine or coarse
animal
|
Manufacture from materials
of any
|
|
Chapter 51
|
hair; horsehair yarn and
|
heading, except that of the
product
|
| |
woven fabric; except
for:
|
|
|
5106 to
|
Yarn of wool, of fine or
|
Manufacture from (7):
|
|
5110
|
coarse animal hair or of
|
- raw silk or silk waste,
carded or combed
|
| |
horsehair
|
or otherwise prepared for
spinning,
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5111 to
|
Woven fabrics of wool,
of
|
|
|
5113
|
fine or coarse animal
hair
|
|
| |
or of horsehair:
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7)
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5% of the ex-works price
of the product
|
|
ex
|
Cotton; except for:
|
Manufacture from materials
of any
|
|
Chapter 52
|
|
heading, except that of the
product
|
|
5204 to
|
Yarn and thread of
cotton
|
Manufacture from (7):
|
|
5207
|
|
- raw silk or silk waste,
carded or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5208 to
|
Woven fabrics of cotton:
|
|
|
5212
|
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
ex
|
Other vegetable textile
|
Manufacture from materials
of any
|
|
Chapter 53
|
fibres; paper yarn and
|
heading, except that of the
product
|
| |
woven fabrics of paper
|
|
| |
yarn; except for:
|
|
|
5306 to
|
Yarn of other vegetable
|
Manufacture from (7):
|
|
5308
|
textile fibres; paper
yarn
|
- raw silk or silk waste,
carded or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5309 to
|
Woven fabrics of other
|
|
|
5311
|
vegetable textile
fibres;
|
|
| |
woven fabrics of paper
yarn:
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- jute yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5401 to
|
Yarn, monofilament and
|
Manufacture from (7):
|
|
5406
|
thread of man-made
|
- raw silk or silk waste,
carded or combed
|
| |
filaments
|
or otherwise prepared for
spinning,
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5407 and
|
Woven fabrics of
|
|
|
5408
|
man-made filament yarn:
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5501 to
|
Man-made staple fibres
|
Manufacture from chemical
materials
|
|
5507
|
|
or textile pulp
|
|
5508 to
|
Yarn and sewing thread
|
Manufacture from (7):
|
|
5511
|
of man-made staple
fibres
|
- raw silk or silk waste,
carded or combed
|
| |
|
or otherwise prepared for
spinning,
|
| |
|
- natural fibres, not carded
or combed or
|
| |
|
otherwise prepared for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5512 to
|
Woven fabrics of
|
|
|
5516
|
man-made staple fibres:
|
|
| |
- Incorporating rubber
thread
|
Manufacture from single yarn
(7)
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise prepared
for spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
ex
|
Wadding, felt and
|
Manufacture from (7):
|
|
Chapter 56
|
non-wovens; special
yarns;
|
- coir yarn,
|
| |
twine, cordage, ropes
and
|
- natural fibres,
|
| |
cables and articles
|
- chemical materials or
textile pulp, or
|
| |
thereof; except for:
|
- paper-making materials
|
|
5602
|
Felt, whether or not
|
|
| |
impregnated, coated,
|
|
| |
covered or laminated:
|
|
| |
- Needleloom felt
|
Manufacture from (7):
|
| |
|
- natural fibres, or
|
| |
|
- chemical materials or
textile pulp
|
| |
|
However:
|
| |
|
- polypropylene filament of
heading 5402,
|
| |
|
- polypropylene fibres of
heading
|
| |
|
5503 or 5506, or
|
| |
|
- polypropylene filament tow
of heading 5501,
|
| |
|
of which the denomination in
all cases
|
| |
|
of a single filament or
fibre is less than
|
| |
|
9 decitex, may be used,
provided that
|
| |
|
their total value does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres
made from casein, or
|
| |
|
- chemical materials or
textile pulp
|
|
5604
|
Rubber thread and cord,
|
|
| |
textile covered; textile
yarn,
|
|
| |
and strip and the like
of
|
|
| |
heading 5404 or 5405,
|
|
| |
impregnated, coated,
|
|
| |
covered or sheathed with
|
|
| |
rubber or plastics:
|
|
| |
- Rubber thread and
|
Manufacture from rubber
thread or
|
| |
cord, textile covered
|
cord, not textile
covered
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise processed for
spinning,
|
| |
|
- chemical materials or
textile pulp, or
|
| |
|
- paper-making materials
|
|
5605
|
Metallised yarn, whether
|
Manufacture from (7):
|
| |
or not gimped, being
|
- natural fibres,
|
| |
textile yarn, or strip or
the
|
- man-made staple fibres,
not carded or
|
| |
like of heading 5404 or
|
combed or otherwise
processed for spinning,
|
| |
5405, combined with
|
- chemical materials or
textile pulp, or
|
| |
metal in the form of
thread,
|
- paper-making materials
|
| |
strip or powder or
covered
|
|
| |
with metal
|
|
|
5606
|
Gimped yarn, and strip
|
Manufacture from (7):
|
| |
and the like of heading
|
- natural fibres,
|
| |
5404 or 5405, gimped
|
- man-made staple fibres,
not carded or
|
| |
(other than those of
|
combed or otherwise
processed for spinning,
|
| |
heading 5605 and
|
- chemical materials or
textile pulp, or
|
| |
gimped horsehair yarn);
|
- paper-making materials
|
| |
chenille yarn (including
|
|
| |
flock chenille yarn);
loop
|
|
| |
wale-yarn
|
|
|
Chapter 57
|
Carpets and other
textile
|
|
| |
floor coverings:
|
|
| |
- Of needleloom felt
|
Manufacture from (7):
|
| |
|
- natural fibres, or
|
| |
|
- chemical materials or
textile pulp
|
| |
|
However:
|
| |
|
- polypropylene filament of
heading 5402,
|
| |
|
- polypropylene fibres of
heading
|
| |
|
5503 or 5506, or
|
| |
|
- polypropylene filament tow
of
|
| |
|
heading 5501,
|
| |
|
of which the denomination in
all cases
|
| |
|
of a single filament or
fibre is less than
|
| |
|
9 decitex, may be used,
provided that
|
| |
|
their total value does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
| |
|
Jute fabric may be used as a
backing
|
| |
- Of other felt
|
Manufacture from (7):
|
| |
|
- natural fibres, not carded
or combed
|
| |
|
or otherwise processed for
spinning, or
|
| |
|
- chemical materials or
textile pulp
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn or jute
yarn,
|
| |
|
- synthetic or artificial
filament yarn,
|
| |
|
- natural fibres, or
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning
|
| |
|
Jute fabric may be used as a
backing
|
|
ex
|
Special woven fabrics;
|
|
|
Chapter 58
|
tufted textile fabrics;
lace;
|
|
| |
tapestries; trimmings;
|
|
| |
embroidery; except for:
|
|
| |
- Combined with rubber
|
Manufacture from single yarn
(7)
|
| |
thread
|
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5805
|
Hand-woven tapestries of
|
Manufacture from materials
of any
|
| |
the types Gobelins,
|
heading, except that of the
product
|
| |
Flanders, Aubusson,
|
|
| |
Beauvais and the like,
and
|
|
| |
needle-worked tapestries
|
|
| |
(for example, petit
point,
|
|
| |
cross stitch), whether
or
|
|
| |
not made up
|
|
|
5810
|
Embroidery in the piece,
|
Manufacture:
|
| |
in strips or in motifs
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
5901
|
Textile fabrics coated
|
Manufacture from yarn
|
| |
with gum or amylaceous
|
|
| |
substances, of a kind
used
|
|
| |
for the outer covers of
|
|
| |
books or the like;
tracing
|
|
| |
cloth; prepared painting
|
|
| |
canvas; buckram and
similar
|
|
| |
stiffened textile fabrics of
a
|
|
| |
kind used for hat
foundations
|
|
|
5902
|
Tyre cord fabric of high
|
|
| |
tenacity yarn of nylon
or
|
|
| |
other polyamides,
polyesters
|
|
| |
or viscose rayon:
|
|
| |
- Containing not more
|
Manufacture from yarn
|
| |
than 90 % by weight of
|
|
| |
textile materials
|
|
| |
- Other
|
Manufacture from chemical
materials
|
| |
|
or textile pulp
|
|
5903
|
Textile fabrics
impregnated,
|
Manufacture from yarn
|
| |
coated, covered or
|
or
|
| |
laminated with plastics,
|
Printing accompanied by at
least two
|
| |
other than those of
|
preparatory or finishing
operations (such
|
| |
heading 5902
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, rasing,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5904
|
Linoleum, whether or
|
Manufacture from yarn
(7)
|
| |
note cut to shape; floor
|
|
| |
coverings consisting of
a
|
|
| |
coating or covering
applied
|
|
| |
on a textile backing,
|
|
| |
whether or not cut to
shape
|
|
|
5905
|
Textile wall coverings:
|
|
| |
- Impregnated, coated,
|
Manufacture from yarn
|
| |
covered or laminated
|
|
| |
with rubber, plastics or
|
|
| |
other materials
|
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
| |
|
or
|
| |
|
Printing accompanied by at
least two
|
| |
|
preparatory or finishing
operations (such
|
| |
|
as scouring, bleaching,
mercerising, heat
|
| |
|
setting, raising,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5906
|
Rubberised textile
fabrics,
|
|
| |
other than those of
|
|
| |
heading 5902:
|
|
| |
- Knitted or crocheted
|
Manufacture from (7):
|
| |
fabrics
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
| |
- Other fabrics made of
|
Manufacture from chemical
materials
|
| |
synthetic filament yarn,
|
|
| |
containing more than 90
%
|
|
| |
by weight of textile
materials
|
|
| |
- Other
|
Manufacture from yarn
|
|
5907
|
Textile fabrics
otherwise
|
Manufacture from yarn
|
| |
impregnated, coated or
|
or
|
| |
covered; painted canvas
|
Printing accompanied by at
least two
|
| |
being theatrical
scenery,
|
preparatory or finishing
operations (such
|
| |
studio back-cloths or
|
as scouring, bleaching,
mercerising, heat
|
| |
the like
|
setting, rasing,
calendering, shrink
|
| |
|
resistance processing,
permanent finishing,
|
| |
|
decatising, impregnating,
mending and
|
| |
|
burling), provided that the
value of the
|
| |
|
unprinted fabric used does
not exceed
|
| |
|
47.5 % of the ex-works price
of the product
|
|
5908
|
Textile wicks, woven,
|
|
| |
plaited or knitted, for
lamps,
|
|
| |
stoves, lighters, candles
or
|
|
| |
the like; incandescent
gas
|
|
| |
mantles and tubular
knitted
|
|
| |
gas mantle fabric
therefor,
|
|
| |
whether or not
impregnated:
|
|
| |
- Incandescent gas
|
Manufacture from tubular
knitted
|
| |
mantles, impregnated
|
gas-mantle fabric
|
| |
- Other
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
5909 to
|
Textile articles of a
kind
|
|
|
5911
|
suitable for industrial
use:
|
|
| |
- Polishing discs or
rings
|
Manufacture from yarn or
waste
|
| |
other than of felt of
|
fabrics or rags of heading
6310
|
| |
heading 5911
|
|
| |
- Woven fabrics, of a
kind
|
Manufacture from (7):
|
| |
commonly used in
|
- coir yarn,
|
| |
papermaking or other
|
- the following
materials:
|
| |
technical uses, felted
or
|
-- yarn of
polytetrafluoroethylene (8),
|
| |
not, whether or not
|
-- yarn, multiple, of
polyamide,
|
| |
impregnated or coated,
|
coated impregnated or
covered
|
| |
tubular or endless with
|
with a phenolic resin,
|
| |
single or multiple warp
|
-- yarn of synthetic textile
fibres of
|
| |
and/or weft, or flat
|
aromatic polyamides,
obtained by
|
| |
woven with multiple
|
polycondensation of
m-phenylenediamine
|
| |
warp and/or weft of
|
and isophthalic acid,
|
| |
heading 5911
|
-- monofil of
polytetrafluoroethylene (8),
|
| |
|
-- yarn of synthetic textile
fibres of
|
| |
|
poly(p-phenylene
terephthalamide),
|
| |
|
-- glass fibre yarn, coated
with phenol
|
| |
|
resin and gimped with
acrylic yarn (8),
|
| |
|
-- copolyester monofilaments
of a polyester
|
| |
|
and a resin of terephthalic
acid and
|
| |
|
1,4-cyclohexanediethanol and
isophthalic acid,
|
| |
|
-- natural fibres,
|
| |
|
-- man-made staple fibres
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
-- chemical materials or
textile pulp
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- coir yarn,
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
|
Chapter 60
|
Knitted or crocheted
|
Manufacture from (7):
|
| |
fabrics
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
|
Chapter 61
|
Articles of apparel and
|
|
| |
clothing accessories,
|
|
| |
knitted or crocheted:
|
|
| |
- Obtained by sewing
|
Manufacture from yarn (7)
(9)
|
| |
together or otherwise
|
|
| |
assembling, two or more
|
|
| |
pieces of knitted or
|
|
| |
crocheted fabric which
have
|
|
| |
been either cut to form
or
|
|
| |
obtained directly to
form
|
|
| |
- Other
|
Manufacture from (7):
|
| |
|
- natural fibres,
|
| |
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
|
ex
|
Articles of apparel and
|
Manufacture from yarn (7) (
9)
|
|
Chapter 62
|
clothing accessories,
not
|
|
| |
knitted or crocheted;
|
|
| |
except for:
|
|
|
ex 6202,
|
Women's, girls' and
|
Manufacture from yarn
(9)
|
|
ex 6204,
|
babies' clothing and
|
or
|
|
ex 6206,
|
clothing accessories for
|
Manufacture from
unembroidered fabric,
|
|
ex 6209
|
babies, embroidered
|
provided that the value of
the unembroidered
|
|
and ex 6211
|
|
fabric used does not exceed
40 % of the
|
| |
|
ex-works price of the
product (9)
|
|
ex 6210
|
Fire-resistant equipment
|
Manufacture from yarn
(9)
|
|
and
|
of fabric covered with
foil
|
or
|
|
ex 6216
|
of aluminised polyester
|
Manufacture from uncoated
fabric, provided
|
| |
|
that the value of the
uncoated fabric used
|
| |
|
does not exceed 40 % of the
ex-works
|
| |
|
price of the product (9)
|
|
6213 and
|
Handkerchiefs, shawls,
|
|
|
6214
|
scarves, mufflers,
mantillas,
|
|
| |
veils and the like:
|
|
| |
- Embroidered
|
Manufacture from unbleached
single yarn (7) (9)
|
| |
|
or
|
| |
|
Manufacture from
unembroidered fabric,
|
| |
|
provided that the value of
the unembroidered
|
| |
|
fabric used does not exceed
40 % of the
|
| |
|
ex-works price of the
product (9)
|
| |
- Other
|
Manufacture from unbleached
single yarn (7) (9)
|
| |
|
or
|
| |
|
Making up, followed by
printing accompanied
|
| |
|
by at least two preparatory
or finishing
|
| |
|
operations (such as
scouring, bleaching,
|
| |
|
mercerising, heat setting,
raising, calendering,
|
| |
|
shrink resistance
processing, permanent
|
| |
|
finishing, decatising,
impregnating, mending
|
| |
|
and burling), provided that
the value of all the
|
| |
|
unprinted goods of headings
6213 and
|
| |
|
6214 used does not exceed
47.5 % of the
|
| |
|
ex-works price of the
product
|
|
6217
|
Other made up clothing
|
|
| |
accessories; parts of
|
|
| |
garments or of clothing
|
|
| |
accessories, other than
|
|
| |
those of heading 6212:
|
|
| |
- Embroidered
|
Manufacture from yarn
(9)
|
| |
|
or
|
| |
|
Manufacture from
unembroidered fabric,
|
| |
|
provided that the value of
the unembroidered
|
| |
|
fabric used does not exceed
40 % of the
|
| |
|
ex-works price of the
product (9)
|
| |
- Fire-resistant
equipment
|
Manufacture from yarn
(9)
|
| |
of fabric covered with
foil
|
or
|
| |
of aluminised polyester
|
Manufacture from uncoated
fabric, provided
|
| |
|
that the value of the
uncoated fabric used
|
| |
|
does not exceed 40 % of the
ex-works
|
| |
|
price of the product (9)
|
| |
- Interlinings for
collars
|
Manufacture:
|
| |
and cuffs, cut out
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product
|
| |
- Other
|
Manufacture from yarn
(9)
|
|
ex
|
Other made-up textile
|
Manufacture from materials
of any
|
|
Chapter 63
|
articles; sets; worn
|
heading, except that of the
product
|
| |
clothing and worn
textile
|
|
| |
articles; rags; except
for:
|
|
|
6301 to
|
Blankets, travelling
rugs,
|
|
|
6304
|
bed linen etc.; curtains
etc.;
|
|
| |
other furnishing
articles:
|
|
| |
- Of felt, of nonwovens
|
Manufacture from (7):
|
| |
|
- natural fibres, or
|
| |
|
- chemical materials or
textile pulp
|
| |
- Other:
|
|
| |
-- Embroidered
|
Manufacture from unbleached
single yarn (9) (10)
|
| |
|
or
|
| |
|
Manufacture from
unembroidered fabric
|
| |
|
(other than knitted or
crocheted), provided
|
| |
|
that the value of the
unembroidered fabric
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product
|
| |
--Other
|
Manufacture from unbleached
single yarn (9) (10)
|
|
6305
|
Sacks and bags, of a
|
Manufacture from (7):
|
| |
kind used for the
|
- natural fibres,
|
| |
packing of goods
|
- man-made staple fibres,
not carded or
|
| |
|
combed or otherwise
processed for spinning, or
|
| |
|
- chemical materials or
textile pulp
|
|
6306
|
Tarpaulins, awnings and
|
|
| |
sunblinds; tents; sails
for
|
|
| |
boats, sailboards or
|
|
| |
landcraft; camping
goods:
|
|
| |
- Of nonwovens
|
Manufacture from (7)
(9):
|
| |
|
- natural fibres, or
|
| |
|
- chemical materials or
textile pulp
|
| |
- Other
|
Manufacture from unbleached
single yarn (7) (9)
|
|
6307
|
Other made-up articles,
|
Manufacture in which the
value of all
|
| |
including dress patterns
|
the materials used does not
exceed
|
| |
|
40 % of the ex-works price
of the product
|
|
6308
|
Sets consisting of woven
|
Each item in the set must
satisfy the rule
|
| |
fabric and yarn, whether
|
which would apply to it if
it were not
|
| |
or not with accessories,
|
included in the set.
However, non-originating
|
| |
for making up into rugs,
|
articles may be
incorporated, provided
|
| |
tapestries, embroidered
|
that their total value does
not exceed
|
| |
table cloths or
serviettes,
|
15 % of the ex-works price
of the set
|
| |
or similar textile
articles,
|
|
| |
put up in packings for
|
|
| |
retail sale
|
|
|
ex
|
Footwear, gaiters and
the
|
Manufacture from materials
of any
|
|
Chapter 64
|
like; parts of such
articles;
|
heading, except from
assemblies of
|
| |
except for:
|
uppers affixed to inner
soles or to
|
| |
|
other sole components of
heading 6406
|
|
6406
|
Parts of footwear
|
Manufacture from materials
of any
|
| |
(including uppers
whether
|
heading, except that of the
product
|
| |
or not attached to soles
|
|
| |
other than outer soles);
|
|
| |
removable in-soles, heel
|
|
| |
cushions and similar
|
|
| |
articles; gaiters,
leggings
|
|
| |
and similar articles,
and
|
|
| |
parts thereof
|
|
|
ex
|
Headgear and parts
|
Manufacture from materials
of any
|
|
Chapter 65
|
thereof; except for:
|
heading, except that of the
product
|
|
6503
|
Felt hats and other felt
|
Manufacture from yarn or
textile fibres (9)
|
| |
headgear, made from the
|
|
| |
hat bodies, hoods or
|
|
| |
plateaux of heading
6501,
|
|
| |
whether or not lined or
|
|
| |
trimmed
|
|
|
6505
|
Hats and other headgear,
|
Manufacture from yarn or
textile fibres (9)
|
| |
knitted or crocheted, or
|
|
| |
made up from lace, felt
or
|
|
| |
other textile fabric, in
the
|
|
| |
piece (but not in
strips),
|
|
| |
whether or not lined or
|
|
| |
trimmed; hair-nets of
any
|
|
| |
material, whether or not
|
|
| |
lined or trimmed
|
|
|
ex
|
Umbrellas, sun
umbrellas,
|
Manufacture from materials
of any
|
|
Chapter 66
|
walking-sticks,
seat-sticks,
|
heading, except that of the
product
|
| |
whips, riding-crops, and
|
|
| |
parts thereof; except
for:
|
|
|
6601
|
Umbrellas and sun
|
Manufacture in which the
value of all
|
| |
umbrellas (including
|
the materials used does not
exceed
|
| |
walking-stick umbrellas,
|
50 % of the ex-works price
of the product
|
| |
garden umbrellas and
|
|
| |
similar umbrellas)
|
|
|
Chapter 67
|
Prepared feathers and
|
Manufacture from materials
of any
|
| |
down and articles made
|
heading, except that of the
product
|
| |
of feathers or of down;
|
|
| |
artificial flowers;
articles
|
|
| |
of human hair
|
|
|
ex
|
Articles of stone,
plaster,
|
Manufacture from materials
of any
|
|
Chapter 68
|
cement, asbestos, mica
|
heading, except that of the
product
|
| |
or similar materials;
|
|
| |
except for:
|
|
|
ex 6803
|
Articles of slate or of
|
Manufacture from worked
slate
|
| |
agglomerated slate
|
|
|
ex 6812
|
Articles of asbestos;
|
Manufacture from materials
of any heading
|
| |
articles of mixtures with
a
|
|
| |
basis of asbestos or of
|
|
| |
mixtures with a basis of
|
|
| |
asbestos and magnesium
|
|
| |
carbonate
|
|
|
ex 6814
|
Articles of mica,
including
|
Manufacture from worked
mica
|
| |
agglomerated or
|
(including agglomerated or
reconstituted
|
| |
reconstituted mica, on a
|
mica)
|
| |
support of paper, paper-
|
|
| |
board or other materials
|
|
|
Chapter 69
|
Ceramic products
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex
|
Glass and glassware;
|
Manufacture from materials
of any
|
|
Chapter 70
|
except for:
|
heading, except that of the
product
|
|
ex 7003,
|
Glass with a
|
Manufacture from materials
of
|
|
ex 7004
|
non-reflecting layer
|
heading 7001
|
|
and ex 7005
|
|
|
|
7006
|
Glass of heading 7003,
|
|
| |
7004 or 7005, bent,
|
|
| |
edge-worked, engraved,
|
|
| |
drilled, enamelled or
|
|
| |
otherwise worked, but
|
|
| |
not framed or fitted
with
|
|
| |
other materials:
|
|
| |
- Glass-plate
substrates,
|
Manufacture from
non-coated
|
| |
coated with a dielectric
|
glass-plate substrate of
heading 7006
|
| |
thin film, and of a
|
|
| |
semiconductor grade in
|
|
| |
accordance with SEMII-
|
|
| |
standards (11)
|
|
| |
- Other
|
Manufacture from materials
of heading 7001
|
|
7007
|
Safety glass, consisting
|
Manufacture from materials
of
|
| |
of toughened (tempered)
|
heading 7001
|
| |
or laminated glass
|
|
|
7008
|
Multiple-walled
|
Manufacture from materials
of
|
| |
insulating units of
glass
|
heading 7001
|
|
7009
|
Glass mirrors, whether
or
|
Manufacture from materials
of
|
| |
not framed, including
|
heading 7001
|
| |
rear-view mirrors
|
|
|
7010
|
Carboys, bottles,
flasks,
|
Manufacture from materials
of any
|
| |
jars, pots, phials,
|
heading, except that of the
product
|
| |
ampoules and other
|
or
|
| |
containers, of glass, of
a
|
Cutting of glassware,
provided that the
|
| |
kind used for the
|
total value of the uncut
glassware
|
| |
conveyance or packing
|
used does not exceed 50 % of
the
|
| |
of goods; preserving
jars
|
ex-works price of the
product
|
| |
of glass; stoppers, lids
|
|
| |
and other closures, of
glass
|
|
|
7013
|
Glassware of a kind
|
Manufacture from materials
of any
|
| |
used for table, kitchen,
|
heading, except that of the
product
|
| |
toilet, office, indoor
|
or
|
| |
decoration or similar
|
Cutting of glassware,
provided that the
|
| |
purposes (other than
that
|
total value of the uncut
glassware used
|
| |
of heading 7010 or 7018)
|
does not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
| |
|
or
|
| |
|
Hand-decoration (except
silk-screen
|
| |
|
printing) of hand-blown
glassware, provided
|
| |
|
that the total value of the
hand-blown
|
| |
|
glassware used does not
exceed 50 %
|
| |
|
of the ex-works price of the
product
|
|
ex 7019
|
Articles (other than
yarn)
|
Manufacture from:
|
| |
of glass fibres
|
- uncoloured slivers,
rovings, yarn or
|
| |
|
chopped strands, or
|
| |
|
- glass wool
|
|
ex
|
Natural or cultured
pearls,
|
Manufacture from materials
of any
|
|
Chapter 71
|
precious or
semi-precious
|
heading, except that of the
product
|
| |
stones, precious metals,
|
|
| |
metals clad with
precious
|
|
| |
metal, and articles
thereof;
|
|
| |
imitation jewellery;
coin;
|
|
| |
except for:
|
|
|
ex 7101
|
Natural or cultured
pearls,
|
Manufacture in which the
value of all
|
| |
graded and temporarily
|
the materials used does not
exceed 50 %
|
| |
strung for convenience
of
|
of the ex-works price of the
product
|
| |
transport
|
|
|
ex 7102,
|
Worked precious or
|
Manufacture from
unworked
|
|
ex 7103
|
semi-precious stones
|
precious or semi-precious
stones
|
|
and
|
(natural, synthetic or
|
|
|
ex 7104
|
reconstructed)
|
|
|
7106,
|
Precious metals:
|
|
|
7108 and
|
- Unwrought
|
Manufacture from materials
of any
|
|
7110
|
|
heading, except those of
headings
|
| |
|
7106, 7108 and 7110
|
| |
|
or
|
| |
|
Electrolytic, thermal or
chemical
|
| |
|
separation of precious
metals of
|
| |
|
heading 7106, 7108 or
7110
|
| |
|
or
|
| |
|
Alloying of precious metals
of heading
|
| |
|
7106, 7108 or 7110 with each
other
|
| |
|
or with base metals
|
| |
- Semi-manufactured or
|
Manufacture from
unwrought
|
| |
in powder form
|
precious metals
|
|
ex 7107,
|
Metals clad with
|
Manufacture from metals clad
with
|
|
ex 7109
|
precious metals,
|
precious metals,
unwrought
|
|
and ex 7111
|
semi-manufactured
|
|
|
7116
|
Articles of natural or
|
Manufacture in which the
value of all
|
| |
cultured pearls,
precious
|
the materials used does not
exceed
|
| |
or semi-precious stones
|
50 % of the ex-works price
of the product
|
| |
(natural, synthetic or
|
|
| |
reconstructed)
|
|
|
7117
|
Imitation jewellery
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
| |
|
or
|
| |
|
Manufacture from base metal
parts, not
|
| |
|
plated or covered with
precious metals,
|
| |
|
provided that the value of
all the
|
| |
|
materials used does not
exceed 50 %
|
| |
|
of the ex-works price of the
product
|
|
ex
|
Iron and steel; except
for:
|
Manufacture from materials
of any
|
|
Chapter 72
|
|
heading, except that of the
product
|
|
7207
|
Semi-finished products
of
|
Manufacture from materials
of heading
|
| |
iron or non-alloy steel
|
7201, 7202, 7203, 7204 or
7205
|
|
7208 to
|
Flat-rolled products,
bars
|
Manufacture from ingots or
other
|
|
7216
|
and rods, angles, shapes
|
primary forms of heading
7206
|
| |
and sections of iron or
|
|
| |
non-alloy steel
|
|
|
7217
|
Wire of iron or
non-alloy
|
Manufacture from
semi-finished
|
| |
steel
|
materials of heading
7207
|
|
ex 7218,
|
Semi-finished products,
|
Manufacture from ingots or
other
|
|
7219 to
|
flat-rolled products,
bars
|
primary forms of heading
7218
|
|
7222
|
and rods, angles, shapes
|
|
| |
and sections of stainless
steel
|
|
|
7223
|
Wire of stainless steel
|
Manufacture from
semi-finished
|
| |
|
materials of heading
7218
|
|
ex 7224,
|
Semi-finished products,
|
Manufacture from ingots or
other primary
|
|
7225 to
|
flat-rolled products,
|
forms of heading 7206, 7218
or 7224
|
|
7228
|
hot-rolled bars and
rods,
|
|
| |
in irregularly wound
coils;
|
|
| |
angles, shapes and
|
|
| |
sections, of other alloy
steel;
|
|
| |
hollow drill bars and
rods,
|
|
| |
of alloy or non-alloy
steel
|
|
|
7229
|
Wire of other alloy
steel
|
Manufacture from
semi-finished
|
| |
|
materials of heading
7224
|
|
ex
|
Articles of iron or
steel;
|
Manufacture from materials
of any
|
|
Chapter 73
|
except for:
|
heading, except that of the
product
|
|
ex 7301
|
Sheet piling
|
Manufacture from materials
of heading 7206
|
|
7302
|
Railway or tramway track
|
Manufacture from materials
of
|
| |
construction material of
|
heading 7206
|
| |
iron or steel, the
following:
|
|
| |
rails, check-rails and
rack
|
|
| |
rails, switch blades,
crossing
|
|
| |
frogs, point rods and
other
|
|
| |
crossing pieces,
sleepers
|
|
| |
(cross-ties),
fish-plates,
|
|
| |
chairs, chair wedges,
sole
|
|
| |
pates (base plates),
rail
|
|
| |
clips, bedplates, ties
and
|
|
| |
other material
specialised
|
|
| |
for jointing or fixing
rails
|
|
|
7304,
|
Tubes, pipes and hollow
|
Manufacture from materials
of
|
|
7305 and
|
profiles, of iron (other
|
heading 7206, 7207, 7218 or
7224
|
|
7306
|
than cast iron) or steel
|
|
|
ex 7307
|
Tube or pipe fittings of
|
Turning, drilling, reaming,
threading,
|
| |
stainless steel (ISO
|
deburring and sandblasting
of forged
|
| |
No X5CrNiMo 1712),
|
blanks, provided that the
total value of the
|
| |
consisting of several
parts
|
forged blanks used does not
exceed 35 %
|
| |
|
of the ex-works price of the
product
|
|
7308
|
Structures (excluding
|
Manufacture from materials
of any
|
| |
prefabricated buildings
of
|
heading, except that of the
product.
|
| |
heading 9406) and parts
|
However, welded angles,
shapes and
|
| |
of structures (for
example,
|
sections of heading 7301 may
not be used
|
| |
bridges and
bridge-sections,
|
|
| |
lock-gates, towers,
lattice
|
|
| |
masts, roofs, roofing
|
|
| |
frameworks, doors and
|
|
| |
windows and their frames
|
|
| |
and thresholds for
doors,
|
|
| |
shutters, balustrades,
|
|
| |
pillars and columns), of
iron
|
|
| |
or steel; plates, rods,
angles,
|
|
| |
shapes, sections, tubes
and
|
|
| |
the like, prepared for
use
|
|
| |
in structures, of iron or
steel
|
|
|
ex 7315
|
Skid chain
|
Manufacture in which the
value of all
|
| |
|
the materials of heading
7315 used
|
| |
|
does not exceed 50 % of the
ex-works
|
| |
|
price of the product
|
|
ex
|
Copper and articles
|
Manufacture:
|
|
Chapter 74
|
thereof; except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
7401
|
Copper mattes; cement
|
Manufacture from materials
of any
|
| |
copper (precipitated
copper)
|
heading, except that of the
product
|
|
7402
|
Unrefined copper; copper
|
Manufacture from materials
of any
|
| |
anodes for electrolytic
|
heading, except that of the
product
|
| |
refining
|
|
|
7403
|
Refined copper and
copper
|
|
| |
alloys, unwrought:
|
|
| |
- Refined copper
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
| |
- Copper alloys and
|
Manufacture from refined
copper,
|
| |
refined copper
containing
|
unwrought, or waste and
scrap of copper
|
| |
other elements
|
|
|
7404
|
Copper waste and scrap
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
7405
|
Master alloys of copper
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex
|
Nickel and articles
|
Manufacture:
|
|
Chapter 75
|
thereof; except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
7501 to
|
Nickel mattes, nickel
|
Manufacture from materials
of any
|
|
7503
|
oxide sinters and other
|
heading, except that of the
product
|
| |
intermediate products of
|
|
| |
nickel metallurgy;
|
|
| |
unwrought nickel; nickel
|
|
| |
waste and scrap
|
|
|
ex
|
Aluminium and articles
|
Manufacture:
|
|
Chapter 76
|
thereof; except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
7601
|
Unwrought aluminium
|
Manufacture:
|
| |
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
| |
|
or
|
| |
|
Manufacture by thermal or
electrolytic
|
| |
|
treatment from unalloyed
aluminium or
|
| |
|
waste and scrap of
aluminium
|
|
7602
|
Aluminium waste or scrap
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex 7616
|
Aluminium articles other
|
Manufacture:
|
| |
than gauze, cloth,
grill,
|
- from materials of any
heading, except
|
| |
netting, fencing,
|
that of the product.
However, gauze, cloth,
|
| |
reinforcing fabric and
|
grill, netting, fencing,
reinforcing fabric and
|
| |
similar materials
|
similar materials (including
endless bands)
|
| |
(including endless
bands)
|
of aluminium wire, or
expanded metal of
|
| |
of aluminium wire, and
|
aluminium may be used;
and
|
| |
expanded metal of
|
- in which the value of all
the materials
|
| |
aluminium
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
Chapter 77
|
Reserved for possible f
|
|
| |
uture use in the HS
|
|
|
ex
|
Lead and articles
|
Manufacture:
|
|
Chapter 78
|
thereof; except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
7801
|
Unwrought lead:
|
|
| |
- Refined lead
|
Manufacture from "bullion"
or "work" lead
|
| |
- Other
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product.
|
| |
|
However, waste and scrap of
heading
|
| |
|
7802 may not be used
|
|
7802
|
Lead waste and scrap
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex
|
Zinc and articles
|
Manufacture:
|
|
Chapter 79
|
thereof; except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
7901
|
Unwrought zinc
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product.
|
| |
|
However, waste and scrap of
heading
|
| |
|
7902 may not be used
|
|
7902
|
Zinc waste and scrap
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex
|
Tin and articles
thereof;
|
Manufacture:
|
|
Chapter 80
|
except for:
|
- from materials of any
heading, except
|
| |
|
that of the product, and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 50 % of
the
|
| |
|
ex-works price of the
product
|
|
8001
|
Unwrought tin
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product.
|
| |
|
However, waste and scrap of
heading
|
| |
|
8002 may not be used
|
|
8002 and
|
Tin waste and scrap;
|
Manufacture from materials
of any
|
|
8007
|
other articles of tin
|
heading, except that of the
product
|
|
Chapter 81
|
Other base metals;
|
|
| |
cermets; articles
thereof:
|
|
| |
- Other base metals,
|
Manufacture in which the
value of all
|
| |
wrought; articles
thereof
|
the materials of the same
heading as the
|
| |
|
product used does not exceed
50 %
|
| |
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture from materials
of any
|
| |
|
heading, except that of the
product
|
|
ex
|
Tools, implements,
cutlery,
|
Manufacture from materials
of any
|
|
Chapter 82
|
spoons and forks, of
base
|
heading, except that of the
product
|
| |
metal; parts thereof of
|
|
| |
base metal; except for:
|
|
|
8206
|
Tools of two or more of
|
Manufacture from materials
of any
|
| |
the headings 8202 to
|
heading, except those of
headings
|
| |
8205, put up in sets for
|
8202 to 8205. However, tools
of headings
|
| |
retail sale
|
8202 to 8205 may be
incorporated into
|
| |
|
the set, provided that their
total value
|
| |
|
does not exceed 15 % of the
ex-works
|
| |
|
price of the set
|
|
8207
|
Interchangeable tools
for
|
Manufacture:
|
| |
hand tools, whether or
|
- from materials of any
heading,
|
| |
not power-operated, or
for
|
except that of the product,
and
|
| |
machine-tools (for
example,
|
- in which the value of all
the materials
|
| |
for pressing, stamping,
|
used does not exceed 40 % of
the
|
| |
punching, tapping,
|
ex-works price of the
product
|
| |
threading, drilling,
boring,
|
|
| |
broaching, milling,
turning,
|
|
| |
or screwdriving),
including
|
|
| |
dies for drawing or
|
|
| |
extruding metal, and
rock
|
|
| |
drilling or earth boring
tools
|
|
|
8208
|
Knives and cutting
blades,
|
Manufacture:
|
| |
for machines or for
|
- from materials of any
heading,
|
| |
mechanical appliances
|
except that of the product,
and
|
| |
|
- in which the value of all
the materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product
|
|
ex 8211
|
Knives with cutting
|
Manufacture from materials
of any
|
| |
blades, serrated or not
|
heading, except that of the
product.
|
| |
(including pruning
knives),
|
However, knife blades and
handles of
|
| |
other than knives of
|
base metal may be used
|
| |
heading 8208
|
|
|
8214
|
Other articles of
cutlery
|
Manufacture from materials
of any
|
| |
(for example, hair
clippers,
|
heading, except that of the
product.
|
| |
butchers' or kitchen
|
However, handles of base
metal
|
| |
cleavers, choppers and
|
may be used
|
| |
mincing knives, paper
|
|
| |
knives); manicure or
|
|
| |
pedicure sets and
|
|
| |
instruments (including
|
|
| |
nail files)
|
|
|
8215
|
Spoons, forks, ladles,
|
Manufacture from materials
of any
|
| |
skimmers, cake-servers,
|
heading, except that of the
product.
|
| |
fish-knives,
butter-knives,
|
However, handles of base
metal
|
| |
sugar tongs and similar
|
may be used
|
| |
kitchen or tableware
|
|
|
ex
|
Miscellaneous articles
of
|
Manufacture from materials
of any
|
|
Chapter 83
|
base metal; except for:
|
heading, except that of the
product
|
|
ex 8302
|
Other mountings,
fittings
|
Manufacture from materials
of any
|
| |
and similar articles
|
heading, except that of the
product.
|
| |
suitable for buildings,
|
However, other materials of
heading
|
| |
and automatic door
|
8302 may be used, provided
that
|
| |
closers
|
their total value does not
exceed 20 %
|
| |
|
of the ex-works price of the
product
|
|
ex 8306
|
Statuettes and other
|
Manufacture from materials
of any
|
| |
ornaments, of base metal
|
heading, except that of the
product.
|
| |
|
However, other materials of
heading
|
| |
|
8306 may be used, provided
that their
|
| |
|
total value does not exceed
30 %
|
| |
|
of the ex-works price of the
product
|
|
ex
|
Nuclear reactors,
boilers,
|
Manufacture:
|
|
Chapter 84
|
machinery and mechanical
|
- from materials of any
heading,
|
| |
appliances; parts
thereof;
|
except that of the product,
and
|
| |
except for:
|
- in which the value of all
the
|
| |
|
materials used does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
|
ex 8401
|
Nuclear fuel elements
|
Manufacture from materials
of
|
| |
|
any heading, except that of
the
|
| |
|
product (12)
|
| |
|
|
| |
|
|
|
8402
|
Steam or other vapour
|
Manufacture:
|
| |
generating boilers
(other
|
- from materials of any
heading,
|
| |
than central heating hot
|
except that of the product,
and
|
| |
water boilers capable
|
- in which the value of all
the
|
| |
also of producing low
|
materials used does not
exceed 40 %
|
| |
pressure steam);
|
of the ex-works price of the
product
|
| |
super-heated water
boilers
|
|
|
8403 and
|
Central heating boilers
|
Manufacture from materials
of any
|
|
ex 8404
|
other than those of
|
heading, except those of
|
| |
heading 8402 and
|
headings 8403 and 8404
|
| |
heating boilers
|
|
|
8406
|
Steam turbines and other
|
Manufacture in which the
value of
|
| |
vapour turbines
|
all the materials used does
not
|
| |
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
8407
|
Spark-ignition
|
Manufacture in which the
value of
|
| |
reciprocating or rotary
|
all the materials used does
not
|
| |
internal combustion
|
exceed 40 % of the ex-works
price
|
| |
piston engines
|
of the product
|
|
8408
|
Compression-ignition
|
Manufacture in which the
value of
|
| |
internal combustion
|
all the materials used does
not
|
| |
piston engines (diesel
or
|
exceed 40 % of the ex-works
price
|
| |
semi-diesel engines)
|
of the product
|
|
8409
|
Parts suitable for use
|
Manufacture in which the
value of
|
| |
solely or principally
with
|
all the materials used does
not
|
| |
the engines of heading
|
exceed 40 % of the ex-works
price
|
| |
8407 or 8408
|
of the product
|
|
8411
|
Turbo-jets,
turbo-propellers
|
Manufacture:
|
| |
and other gas turbines
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials used does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
|
8412
|
Other engines and motors
|
Manufacture in which the
value of
|
| |
|
all the materials used does
not
|
| |
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
ex 8413
|
Rotary positive
|
Manufacture:
|
| |
displacement pumps
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials used does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
|
ex 8414
|
Industrial fans, blowers
|
Manufacture:
|
| |
and the like
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials used does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
|
8415
|
Air conditioning
machines,
|
Manufacture in which the
value of
|
| |
comprising a
motor-driven
|
all the materials used does
not
|
| |
fan and elements for
|
exceed 40 % of the ex-works
price
|
| |
changing the temperature
|
of the product
|
| |
and humidity, including
|
|
| |
those machines in which
|
|
| |
the humidity cannot be
|
|
| |
separately regulated
|
|
|
8418
|
Refrigerators, freezers
and
|
Manufacture:
|
| |
other refrigerating or
|
- from materials of any
heading,
|
| |
freezing equipment,
|
except that of the
product,
|
| |
electric or other; heat
|
- in which the value of all
the
|
| |
pumps other than air
|
materials used does not
exceed 40 %
|
| |
conditioning machines
|
of the ex-works price of the
product, and
|
| |
of heading 8415
|
- in which the value of all
the
|
| |
|
non-originating materials
used does not
|
| |
|
exceed the value of all the
originating
|
| |
|
materials used
|
|
ex 8419
|
Machines for wood,
|
Manufacture in which:
|
| |
paper pulp, paper and
|
- the value of all the
materials used
|
| |
paperboard industries
|
does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of the
same heading
|
| |
|
as the product used does not
exceed
|
| |
|
25 % of the ex-works price
of the product
|
|
8420
|
Calendering or other
|
Manufacture in which:
|
| |
rolling machines, other
|
- the value of all the
materials used
|
| |
than for metals or
glass,
|
does not exceed 40 % of
the
|
| |
and cylinders therefor
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of the
same
|
| |
|
heading as the product used
does
|
| |
|
not exceed 25 % of the
ex-works
|
| |
|
price of the product
|
|
8423
|
Weighing machinery
|
Manufacture:
|
| |
(excluding balances of a
|
- from materials of any
heading,
|
| |
sensitivity of 5 cg or
|
except that of the product,
and
|
| |
better), including
weight
|
- in which the value of all
the
|
| |
operated counting or
|
materials used does not
exceed
|
| |
checking machines;
|
40 % of the ex-works price
of the
|
| |
weighing machine
|
product
|
| |
weights of all kinds
|
|
|
8425 to
|
Lifting, handling,
loading
|
Manufacture in which:
|
|
8428
|
or unloading machinery
|
- the value of all the
materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of
heading 8431
|
| |
|
used does not exceed 10 % of
the
|
| |
|
ex-works price of the
product
|
|
8429
|
Self-propelled
bulldozers,
|
|
| |
angledozers, graders,
|
|
| |
levellers, scrapers,
|
|
| |
mechanical shovels,
|
|
| |
excavators, shovel
loaders,
|
|
| |
tamping machines and
|
|
| |
road rollers:
|
|
| |
- Road rollers
|
Manufacture in which the
value of
|
| |
|
all the materials used does
not
|
| |
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
| |
- Other
|
Manufacture in which:
|
| |
|
- the value of all the
materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of
heading 8431
|
| |
|
used does not exceed 10 % of
the
|
| |
|
ex-works price of the
product
|
|
8430
|
Other moving, grading,
|
Manufacture in which:
|
| |
levelling, scraping,
|
- the value of all the
materials
|
| |
excavating, tamping,
|
used does not exceed 40 % of
the
|
| |
compacting, extracting
|
ex-works price of the
product, and
|
| |
or boring machinery, for
|
- within the above limit,
the value
|
| |
earth, minerals or ores;
|
of all the materials of
heading 8431
|
| |
pile-drivers and pile-
|
used does not exceed 10 % of
the
|
| |
extractors; snow-ploughs
|
ex-works price of the
product
|
| |
and snow-blowers
|
|
|
ex 8431
|
Parts suitable for use
|
Manufacture in which the
value of all
|
| |
solely or principally
with
|
the materials used does not
exceed
|
| |
road rollers
|
40 % of the ex-works price
of the product
|
|
8439
|
Machinery for making
|
Manufacture in which:
|
| |
pulp of fibrous
cellulosic
|
- the value of all the
materials
|
| |
material or for making
or
|
used does not exceed 40 % of
the
|
| |
finishing paper or
|
ex-works price of the
product, and
|
| |
paperboard
|
- within the above limit,
the value
|
| |
|
of all the materials of the
same
|
| |
|
heading as the product used
does
|
| |
|
not exceed 25 % of the
ex-works
|
| |
|
price of the product
|
|
8441
|
Other machinery for
|
Manufacture in which:
|
| |
making up paper pulp,
|
- the value of all the
materials
|
| |
paper or paperboard,
|
used does not exceed 40 % of
the
|
| |
including cutting
|
ex-works price of the
product, and
|
| |
machines of all kinds
|
- within the above limit,
the value
|
| |
|
of all the materials of the
same
|
| |
|
heading as the product used
does
|
| |
|
not exceed 25 % of the
ex-works
|
| |
|
price of the product
|
|
8444 to
|
Machines of these
|
Manufacture in which the
value of
|
|
8447
|
headings for use in the
|
all the materials used does
not
|
| |
textile industry
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
ex 8448
|
Auxiliary machinery for
|
Manufacture in which the
value of
|
| |
use with machines of
|
all the materials used does
not
|
| |
headings 8444 and 8445
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
8452
|
Sewing machines, other
|
|
| |
than book-sewing
machines
|
|
| |
of heading 8440;
furniture,
|
|
| |
bases and covers
specially
|
|
| |
designed for sewing
|
|
| |
machines; sewing
|
|
| |
machine needles:
|
|
| |
- Sewing machines (lock
|
Manufacture in which:
|
| |
stitch only) with heads
|
- the value of all the
materials
|
| |
of a weight not
exceeding
|
used does not exceed 40 % of
the
|
| |
16 kg without motor or
|
ex-works price of the
product,
|
| |
17 kg with motor
|
- the value of all the
non-originating
|
| |
|
materials used in assembling
the
|
| |
|
head (without motor) does
not
|
| |
|
exceed the value of all
the
|
| |
|
originating materials used,
and
|
| |
|
- the thread-tension,
crochet and
|
| |
|
zigzag mechanisms used are
originating
|
| |
- Other
|
Manufacture in which the
value
|
| |
|
of all the materials used
does not
|
| |
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
8456 to
|
Machine-tools and
|
Manufacture in which the
value
|
|
8466
|
machines and their parts
|
of all the materials used
does not
|
| |
and accessories of
|
exceed 40 % of the ex-works
price
|
| |
headings 8456 to 8466
|
of the product
|
|
8469 to
|
Office machines (for
|
Manufacture in which the
value
|
|
8472
|
example, typewriters,
|
of all the materials used
does not
|
| |
calculating machines,
|
exceed 40 % of the ex-works
price
|
| |
automatic data
|
of the product
|
| |
processing machines,
|
|
| |
duplicating machines,
|
|
| |
stapling machines)
|
|
|
8480
|
Moulding boxes for metal
|
Manufacture in which the
value
|
| |
foundry; mould bases;
|
of all the materials used
does not
|
| |
moulding patterns;
moulds
|
exceed 50 % of the ex-works
price
|
| |
for metal (other than
|
of the product
|
| |
ingot moulds), metal
|
|
| |
carbides, glass, mineral
|
|
| |
materials, rubber or
plastics
|
|
|
8482
|
Ball or roller bearings
|
Manufacture:
|
| |
|
- from materials of any
heading,
|
| |
|
except that of the product,
and
|
| |
|
- in which the value of all
the
|
| |
|
materials used does not
exceed 40 %
|
| |
|
of the ex-works price of the
product
|
|
8484
|
Gaskets and similar
joints
|
Manufacture in which the
value of
|
| |
of metal sheeting
|
all the materials used does
not
|
| |
combined with other
|
exceed 40 % of the ex-works
price
|
| |
material or of two or
|
of the product
|
| |
more layers of metal;
|
|
| |
sets or assortments of
|
|
| |
gaskets and similar
joints,
|
|
| |
dissimilar in
composition,
|
|
| |
put up in pouches,
|
|
| |
envelopes or similar
|
|
| |
packings; mechanical
seals
|
|
|
8485
|
Machinery parts, not
|
Manufacture in which the
value of
|
| |
containing electrical
|
all the materials used does
not
|
| |
connectors, insulators,
|
exceed 40 % of the ex-works
price
|
| |
coils, contacts or other
|
of the product
|
| |
electrical features, not
|
|
| |
specified or included
|
|
| |
elsewhere in this
Chapter
|
|
|
ex
|
Electrical machinery and
|
Manufacture:
|
|
Chapter 85
|
equipment and parts
|
- from materials of any
heading,
|
| |
thereof; sound recorders
|
except that of the product,
and
|
| |
and reproducers,
television
|
- in which the value of all
the
|
| |
image and sound
|
materials used does not
exceed
|
| |
recorders and
reproducers,
|
40 % of the ex-works price
of
|
| |
and parts and
accessories
|
the product
|
| |
of such articles; except
for:
|
|
|
8501
|
Electric motors and
|
Manufacture in which:
|
| |
generators (excluding
|
- the value of all the
materials
|
| |
generating sets)
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of
heading 8503
|
| |
|
used does not exceed 10 % of
the
|
| |
|
ex-works price of the
product
|
|
8502
|
Electric generating sets
|
Manufacture in which:
|
| |
and rotary converters
|
- the value of all the
materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of
headings 8501
|
| |
|
and 8503 used does not
exceed 10 %
|
| |
|
of the ex-works price of the
product
|
|
ex 8504
|
Power supply units for
|
Manufacture in which the
value
|
| |
automatic data-
|
of all the materials used
does not
|
| |
processing machines
|
exceed 40 % of the ex-works
price
|
| |
|
of the product
|
|
ex 8518
|
Microphones and stands
|
Manufacture in which:
|
| |
therefor; loudspeakers,
|
- the value of all the
materials
|
| |
whether or not mounted
|
used does not exceed 40 % of
the
|
| |
in their enclosures;
|
ex-works price of the
product, and
|
| |
audio-frequency electric
|
- the value of all the
non-originating
|
| |
amplifiers; electric
sound
|
materials used does not
exceed the
|
| |
amplifier sets
|
value of all the originating
materials used
|
|
8519
|
Turntables
(record-decks),
|
Manufacture in which:
|
| |
record-players,
cassette-
|
- the value of all the
materials
|
| |
players and other sound
|
used does not exceed 40 % of
the
|
| |
reproducing apparatus,
|
ex-works price of the
product, and
|
| |
not incorporating a
sound
|
- the value of all the
non-originating
|
| |
recording device
|
materials used does not
exceed
|
| |
|
the value of all the
originating
|
| |
|
materials used
|
|
8520
|
Magnetic tape recorders
|
Manufacture in which:
|
| |
and other sound
recording
|
- the value of all the
materials
|
| |
apparatus, whether or
|
used does not exceed 40 % of
the
|
| |
not incorporating a
sound
|
ex-works price of the
product, and
|
| |
reproducing device
|
- the value of all the
non-originating
|
| |
|
materials used does not
exceed
|
| |
|
the value of all the
originating
|
| |
|
materials used
|
|
8521
|
Video recording or
|
Manufacture in which:
|
| |
reproducing apparatus,
|
- the value of all the
materials
|
| |
whether or not
|
used does not exceed 40 % of
the
|
| |
incorporating a video
|
ex-works price of the
product, and
|
| |
tuner
|
- the value of all the
non-originating
|
| |
|
materials used does not
exceed
|
| |
|
the value of all the
originating
|
| |
|
materials used
|
|
8522
|
Parts and accessories
|
Manufacture in which the
value
|
| |
suitable for use solely
or
|
of all the materials used
does not
|
| |
principally with the
|
exceed 40 % of the ex-works
price
|
| |
apparatus of headings
|
of the product
|
| |
8519 to 8521
|
|
|
8523
|
Prepared unrecorded
|
Manufacture in which the
value
|
| |
media for sound
|
of all the materials used
does not
|
| |
recording or similar
|
exceed 40 % of the ex-works
price
|
| |
recording of other
|
of the product
|
| |
phenomena, other than
|
|
| |
products of Chapter 37
|
|
|
8524
|
Records, tapes and other
|
|
| |
recorded media for sound
|
|
| |
or other similarly
recorded
|
|
| |
phenomena, including
|
|
| |
matrices and masters for
|
|
| |
the production of
records,
|
|
| |
but excluding products
of
|
|
| |
Chapter 37:
|
|
| |
- Matrices and masters
|
Manufacture in which the
value of all the
|
| |
for the production of
|
materials used does not
exceed 40 %
|
| |
records
|
of the ex-works price of the
product
|
| |
- Other
|
Manufacture in which:
|
| |
|
- the value of all the
materials
|
| |
|
used does not exceed 40 % of
the
|
| |
|
ex-works price of the
product, and
|
| |
|
- within the above limit,
the value
|
| |
|
of all the materials of
heading 8523
|
| |
|
used does not exceed 10 % of
the
|
| |
|
ex-works price of the
product
|
|
- all the other materials
used are originating and are classified in a heading other
than heading 9401 or 9403
|
|
|
|
9405
|
Lamps and lighting fittings
including searchlights and spotlights and parts thereof,
not elsewhere specified or included; illuminated signs,
illuminated name-plates and the like, having a permanently
fixed light source, and parts thereof not elsewhere
specified or included
|
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price of the product
|
|
9406
|
Prefabricated buildings
|
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price of the product
|
|
ex Chapter 95
|
Toys, games and sports
requisites; parts and accessories thereof; except for:
|
Manufacture from materials
of any heading, except that of the product
|
|
9503
|
Other toys; reduced-size
("scale") models and similar recreational models, working
or not; puzzles of all kinds
|
Manufacture:
|
|
- from materials of any
heading, except that of the product, and
|
|
|
|
- in which the value of all
the materials used does not exceed 50 % of the ex-works
price of the product
|
|
|
|
ex 9506
|
Golf clubs and parts
thereof
|
Manufacture from materials
of any heading, except that of the product. However,
roughly-shaped blocks for making golf-club heads may be
used
|
|
ex Chapter 96
|
Miscellaneous manufactured
articles; except for:
|
Manufacture from materials
of any heading, except that of the product
|
|
ex 9601 and ex 9602
|
Articles of animal,
vegetable or mineral carving materials
|
Manufacture from "worked"
carving materials of the same heading as the product
|
|
ex 9603
|
Brooms and brushes (except
for besoms and the like and brushes made from marten or
squirrel hair), hand-operated mechanical floor sweepers,
not motorized, paint pads and rollers, squeegees and
mops
|
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price of the product
|
|
9605
|
Travel sets for personal
toilet, sewing or shoe or clothes cleaning
|
Each item in the set must
satisfy the rule which would apply to it if it were not
included in the set. However, non-originating articles may
be incorporated, provided that their total value does not
exceed 15% of the ex-works price of the set
|
|
9606
|
Buttons, press-fasteners,
snap-fasteners and press-studs, button moulds and other
parts of these articles; button blanks
|
Manufacture:
|
|
- from materials of any
heading, except that of the product, and
|
|
|
|
- in which the value of all
the materials used does not exceed 50 % of the ex-works
price of the product
|
|
|
|
9608
|
Ball-point pens; felt-tipped
and other porous-tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating stylos;
propelling or sliding pencils; pen-holders, pencil-holders
and similar holders; parts (including caps and clips) of
the foregoing articles, other than those of heading
9609
|
Manufacture from materials
of any heading, except that of the product. However, nibs
or nib-points of the same heading as the product may be
used
|
|
9612
|
Typewriter or similar
ribbons, inked or otherwise prepared for giving
impressions, whether or not on spools or in cartridges;
ink-pads, whether or not inked, with or without boxes
|
Manufacture:
|
|
- from materials of any
heading, except that of the product, and
|
|
|
|
- in which the value of all
the materials used does not exceed 50 % of the ex-works
price of the product
|
|
|
|
ex 9613
|
Lighters with
piezo-igniter
|
Manufacture in which the
value of all the materials of heading 9613 used does not
exceed 30 % of the ex-works price of the product
|
|
ex 9614
|
Smoking pipes and pipe
bowls
|
Manufacture from
roughly-shaped blocks
|
|
Chapter 97
|
Works of art, collectors'
pieces and antiques
|
Manufacture from materials
of any heading, except that of the product
|
|
_____________
|
|
|
| |
|
|
| |
|
|
|
List of footnotes
|
|
|
| |
|
|
|
(1) For the special
conditions relating to "specific processes", see
Introductory Notes 7.1 and 7.3.
(2) For the special
conditions relating to "specific processes", see
Introductory Note 7.2.
(3) Note 3 to Chapter 32
says that these preparations are those of a kind used for
colouring any material or used as ingredients in the
manufacture of colouring preparations, provided that they
are not classified in another heading in Chapter 32.
(4) A "group" is regarded as
any part of the heading separated from the rest by a
semicolon.
(5) In the case of the
products composed of materials classified within both
headings 3901 to 3906, on the one hand, and within headings
3907 to 3911, on the other hand, this restriction only
applies to that group of materials which predominates by
weight in the product.
(6) The following foils
shall be considered as highly transparent: foils, the
optical dimming of which, measured according to ASTM-D
1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less
than 2 %.
(7) For special conditions
relating to products made of a mixture of textile
materials, see Introductory Note 5.
(8) The use of this material
is restricted to the manufacture of woven fabrics of a kind
used in paper-making machinery.
(9) See Introductory Note
6.
(10) For knitted or
crocheted articles, not elastic or rubberised, obtained by
sewing or assembling pieces of knitted or crocheted fabrics
(cut out or knitted directly to shape), see Introductory
Note 6.
(11) SEMII - Semiconductor
Equipment and Materials Institute Incorporated.
(12) This rule shall apply
until 31.12.2005.
|
Where, following the amendments
made to the nomenclature, the changes to the origin rules as
introduced by Decision No. LV-D1/2001. alter the substance of any
rule existing prior to Decision No. LV-D 1/2001, and it appears
that such alteration results in a situation prejudicial to the
interest of the sectors concerned, then, if one of the Parties so
requests in the period up to and including 31 December 2004, an
examination shall be made as a matter of urgency by the Joint
Committee, of the need to restore the substance of the rule
concerned as it was before Decision No. LV-D1/2001.
In any case the Joint Committee
shall decide to restore, or not to restore, the substance of the
rule concerned within a period of three months of the request
being made to it by either of the parties to the Agreement.
If the substance of the rule
concerned is restored, then the parties to the Agreement shall
also provide the legal framework necessary to ensure that any
customs duties paid on the products concerned imported after 1
January 2002 can be reimbursed.
1. Each form shall measure 210 x
297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the
length may be allowed. The paper used must be white, sized for
writing, not containing mechanical pulp and weighing not less
than 25 g/m2. It shall have a printed green guilloche pattern
background making any falsification by mechanical or chemical
means apparent to the eye.
2. The competent authorities of an
EFTA State and of Latvia may reserve the right to print the forms
themselves or may have them printed by approved printers. In the
latter case, each form must include a reference to such approval.
Each form must bear the name and address of the printer or a mark
by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be
identified.
1. Certificates must not contain
erasures or words written over one another. Any alterations must
be made by deleting the incorrect particulars and adding any
necessary corrections. Any such alteration must be initialled by
the person who completed the certificate and endorsed by the
Customs authorities of the issuing country or territory.
2. No spaces must be left between
the items entered on the certificate and each item must be
preceded by an item number. A horizontal line must be drawn
immediately below the last item. Any unused space must be struck
through in such a manner as to mark any later additions
impossible.
3. Goods must be described in
accordance with commercial practice and with sufficient detail to
enable them to be identified.
