ADDITIONAL PROTOCOL No. 2 TO THE
FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF LATVIA AND THE
REPUBLIC OF HUNGARY
The Republic of Latvia
(hereinafter called Latvia) and the Republic of Hungary
(hereinafter called Hungary),
Having regard to the Free Trade
Agreement between the Republic of Latvia and the Republic of
Hungary, signed in Budapest on 10 June 1999 (hereinafter referred
to as "Agreement") and Protocol 3 concerning the definition of
the concept of "originating products" and methods of
administrative co-operation to this Agreement (hereinafter
referred to as "Protocol 3");
Recognising that the consolidation
of the amendments made to Protocol 3 over the years of the
implementation of diagonal cumulation between the Parties shall
ensure the proper operation of the system of pan-European
cumulation and foster the intensification of mutually beneficial
trade relations among the Parties and contribute to the process
of integration in Europe;
Having in mind that the amendments
to the Harmonised System applicable as from 1.1.2002 bear on
changes that should be incorporated in the consolidated text of
Protocol 3;
Protocol 3 and Annexes to it shall
be replaced by the new Protocol 3 and Annexes to it, which shall
constitute an integral part of this Additional Protocol No.2.
This Additional Protocol No.2
shall enter into force on the first day of the second month
following the receipt of the latter diplomatic note confirming
that the internal legal requirements for the entry into force of
this Additional Protocol No.2 have been fulfilled.
Done at Riga this 29th day of
October, 2002 in two originals, each in the English language,
both texts being equally authentic.
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 Latvia
or in Hungary 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 Latvia or in Hungary,
(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 Latvia or in Hungary;
(j) "chapters" and "headings" mean
the chapters and the headings (four-digit codes) used in the
nomenclature which makes up the Harmonized Commodity Description
and Coding System, referred to in this Protocol as "the
Harmonized System" or "HS";
(k) "classified" refers to the
classification of a product or material under a particular
heading;
(l) "consignment" means products
which are either sent simultaneously from one exporter to one
consignee or covered by a single transport document covering
their shipment from the exporter to the consignee or, in the
absence of such a document, by a single invoice;
(m) "territories" includes
territorial waters.
1. 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;
2. For the purpose of implementing
this Agreement, the following products shall be considered as
originating in Hungary:
(b) products obtained in Hungary
incorporating materials which have not been wholly obtained
there, provided that such materials have undergone sufficient
working or processing in Hungary within the meaning of Article
6.
1. Without prejudice to the
provisions of Article 2(1), products shall be considered as
originating in Latvia if such products are obtained there,
incorporating materials originating in Bulgaria, the Czech
Republic, Estonia, Hungary, Iceland, Latvia, Lithuania, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Switzerland
(including Liechtenstein)1, Turkey or in the European Community
in accordance with the provisions of the Protocol on rules of
origin annexed to the Agreements between Latvia and each of these
countries, provided that the working or processing carried out in
Latvia goes beyond the operations referred to in Article 7. It
shall not be necessary that such materials have undergone
sufficient working or processing.
2. Where the working or processing
carried out in the Latvia does not go beyond the operations
referred to in Article 7, the product obtained shall be
considered as originating in Latvia only where the value added
there is greater than the value of the materials used originating
in any one of the other countries referred to in paragraph 1. If
this is not so, the product obtained shall be considered as
originating in the country which accounts for the highest value
of originating materials used in the manufacture in Latvia.
3. Products, originating in one of
the countries referred to in paragraph 1, which do not undergo
any working or processing in Latvia, retain their origin if
exported into one of these countries.
4. The cumulation provided for in
this Article may only be applied to materials and products which
have acquired originating status by the application of rules of
origin identical to those given in this Protocol.
1. Without prejudice to the
provisions of Article 2(2), products shall be considered as
originating in Hungary if such products are obtained there,
incorporating materials originating in Bulgaria, the Czech
Republic, Estonia, Hungary, Iceland, Latvia, Lithuania, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Switzerland
(including Liechtenstein)1, Turkey or in the European Community
in accordance with the provisions of the Protocol on rules of
origin annexed to the Agreements between Hungary and each of
these countries, provided that the working or processing carried
out in Hungary 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 Hungary does not go beyond the operations referred
to in Article 7, the product obtained shall be considered as
originating in Hungary only where the value added there is
greater than the value of the materials used originating in any
one of the other countries referred to in paragraph 1. If this is
not so, the product obtained shall be considered as originating
in the country which accounts for the highest value of
originating materials used in the manufacture in Hungary.
3. Products, originating in one of
the countries referred to in paragraph 1, which do not undergo
any working or processing in Hungary, retain their origin if
exported into one of these countries.
4. The cumulation provided for in
this Article may only be applied to materials and products which
have acquired originating status by the application of rules of
origin identical to those given in this Protocol.
1. The following shall be
considered as wholly obtained in Latvia or in Hungary:
(f) products of sea fishing and
other products taken from the sea outside the territorial waters
of Latvia or of Hungary 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 Latvia or of Hungary, 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 Latvia or of Hungary 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 Latvia or of Hungary; and
(e) of which at least 75 per cent
of the crew are nationals of Latvia or of Hungary.
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 of this Protocol 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 Latvia or in Hungary on a given product shall be
considered together when determining whether the working or
processing undergone by that product is to be regarded as
insufficient within the meaning of paragraph 1.
1. The unit of qualification for
the application of the provisions of this Protocol shall be the
particular product,which is considered as the basic unit when
determining classification using the nomenclature of the
Harmonized System.
(a) when a product composed of a
group or assembly of articles is classified under the terms of
the Harmonized System in a single heading, the whole constitutes
the unit of qualification;
(b) when a consignment consists of
a number of identical products classified under the same heading
of the Harmonized System, each product must be taken individually
when applying the provisions of this Protocol.
2. Where, under General Rule 5 of
the Harmonized System, packaging is included with the product for
classification purposes, it shall be included for the purposes of
determining origin.
Accessories, spare parts and tools
dispatched with a piece of equipment, machine, apparatus or
vehicle, which are part of the normal equipment and included in
the price thereof or which are not separately invoiced, shall be
regarded as one with the piece of equipment, machine, apparatus
or vehicle in question.
Sets, as defined in General Rule 3
of the Harmonized System, shall be regarded as originating when
all component products are originating. Nevertheless, when a set
is composed of originating and non-originating products, the set
as a whole shall be regarded as originating, provided that the
value of the non-originating products does not exceed 15 per cent
of the ex-works price of the set.
In order to determine whether a
product originates, it shall not be necessary to determine the
origin of the following which might be used in its
manufacture:
(d) goods which do not enter and
which are not intended to enter into the final composition of the
product.
1. Except as provided for in
Articles 3 and 4 and paragraph 3 of this Article, the conditions
for acquiring originating status set out in Title II must be
fulfilled without interruption in Latvia or in Hungary.
2. Except as provided for in
Articles 3 and 4, where originating goods exported from Latvia or
from Hungary 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
Latvia or Hungary on materials exported from Latvia or from
Hungary and subsequently re-imported there, provided:
(a) the said materials are wholly
obtained in Latvia or in Hungary 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 re-imported goods have been
obtained by working or processing the exported materials; and
ii) the total added value acquired
outside Latvia or Hungary 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
Latvia or Hungary. But where, in the list in Annex II, a rule
setting a maximum value for all the non-originating materials
incorporated is applied in determining the originating status of
the end product, the total value of the non-originating materials
incorporated in the territory of the party concerned, taken
together with the total added value acquired outside Latvia or
Hungary 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 Latvia or Hungary,
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 Latvia or Hungary 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 Latvia and Hungary or through the
territories of the other countries referred to in Articles 3 and
4. However, products constituting one single consignment may be
transported through other territories with, should the occasion
arise, trans-shipment or temporary warehousing in such
territories, provided that they remain under the surveillance of
the customs authorities in the country of transit or warehousing
and do not undergo operations other than unloading, reloading or
any operation designed to preserve them in good condition.
Originating products may be
transported by pipeline across territory other than that of
Latvia or Hungary.
2. Evidence that the conditions
set out in paragraph 1 have been fulfilled shall be supplied to
the customs authorities of the importing country by the
production of:
(a) a single transport document
covering the passage from the exporting country through the
country of transit; or
(ii) stating the dates of
unloading and reloading of the products and, where applicable,
the names of the ships, or the other means of transport used;
and
(iii) certifying the conditions
under which the products remained in the transit country; or
(c) failing these, any
substantiating documents.
1. Originating products, sent for
exhibition in a country other than those referred to in Articles
3 and 4 and sold after the exhibition for importation in Latvia
or in Hungary 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 Latvia or from Hungary 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 Latvia or
in Hungary ;
(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 Latvia, in Hungary
or in one of the other countries 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 Latvia or
in Hungary 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 Latvia or in Hungary
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 Latvia
shall, on importation into Hungary and products originating in
Hungary shall, on importation into Latvia 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
languages in which this Agreement is drawn up and in accordance
with the provisions of the domestic law of the exporting country.
If they are hand-written, they shall be completed in ink in
printed characters. The description of the products must be given
in the box reserved for this purpose without leaving any blank
lines. Where the box is not completely filled, a horizontal line
must be drawn below the last line of the description, the empty
space being crossed through.
3. The exporter applying for the
issue of a movement certificate EUR.1 shall be prepared to submit
at any time, at the request of the 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 Latvia or of
Hungary if the products concerned can be considered as products
originating in Latvia, in Hungary or in one of the other
countries referred to in Articles 3 and 4 and fulfil the other
requirements of this Protocol.
5. The customs authorities issuing
movement certificates EUR.1 shall take any steps necessary to
verify the originating status of the products and the fulfilment
of the other requirements of this Protocol. For this purpose,
they shall have the right to call for any evidence and to carry
out any inspection of the exporter's accounts or any other check
considered appropriate. They shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular,
they shall check whether the space reserved for the description
of the products has been completed in such a manner as to exclude
all possibility of fraudulent additions.
6. The date of issue of the
movement certificate EUR.1 shall be indicated in Box 11 of the
certificate.
7. A movement certificate EUR.1
shall be issued by the customs authorities and made available to
the exporter as soon as actual exportation has been effected or
ensured.
1. Notwithstanding Article 17(7),
a movement certificate EUR.1 may exceptionally be issued after
exportation of the products to which it relates if:
(a) it was not issued at the time
of exportation because of errors or involuntary omissions or
special circumstances; or
(b) it is demonstrated to the
satisfaction of the customs authorities that a movement
certificate EUR.1 was issued but was not accepted at importation
for technical reasons.
2. For the implementation of
paragraph 1, the exporter must indicate in his application the
place and date of exportation of the products to which the
movement certificate EUR.1 relates, and state the reasons for his
request.
3. The customs authorities may
issue a movement certificate EUR.1 retrospectively only after
verifying that the information supplied in the exporter's
application agrees with that in the corresponding file.
4. Movement certificates EUR.1
issued retrospectively must be endorsed with one of the following
phrases:
HU "KIADVA VISSZAMENÖLEGES
HATēLLYAL".
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:
HU "MēSODLAT".
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 Latvia or in
Hungary, 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 Latvia
or Hungary. 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 Latvia, in Hungary or in one of the other
countries referred to in Articles 3 and 4 and fulfil the other
requirements of this Protocol.
3. The exporter making out an
invoice declaration shall be prepared to submit at any time, at
the request of the customs authorities of the exporting country,
all appropriate documents proving the originating status of the
products concerned as well as the fulfilment of the other
requirements of this Protocol.
4. An invoice declaration shall be
made out by the exporter by typing, stamping or printing on the
invoice, the delivery note or another commercial document, the
declaration, the text of which appears in Annex IV, using one of
the linguistic versions set out in that Annex and in accordance
with the provisions of the domestic law of the exporting country.
If the declaration is hand-written, it shall be written in ink in
printed characters.
5. Invoice declarations shall bear
the original signature of the exporter in manuscript. However, an
approved exporter within the meaning of Article 22 shall not be
required to sign such declarations provided that he gives the
customs authorities of the exporting country a written
undertaking that he accepts full responsibility for any invoice
declaration which identifies him as if it had been signed in
manuscript by him.
6. An invoice declaration may be
made out by the exporter when the products to which it relates
are exported, or after exportation on condition that it is
presented in the importing country no longer than two years after
the importation of the products to which it relates.
1. The customs authorities of the
exporting country may authorise any exporter, hereinafter
referred to as 'approved exporter', who makes frequent shipments
of products under this Agreement to make out invoice declarations
irrespective of the value of the products concerned. An exporter
seeking such authorisation must offer to the satisfaction of the
customs authorities all guarantees necessary to verify the
originating status of the products as well as the fulfilment of
the other requirements of this Protocol.
2. The customs authorities may
grant the status of approved exporter subject to any conditions
which they consider appropriate.
3. The customs authorities shall
grant to the approved exporter a customs authorisation number
which shall appear on the invoice declaration.
4. The customs authorities shall
monitor the use of the authorisation by the approved
exporter.
5. The customs authorities may
withdraw the authorisation at any time. They shall do so where
the approved exporter no longer offers the guarantees referred to
in paragraph 1, no longer fulfils the conditions referred to in
paragraph 2 or otherwise makes an incorrect use of the
authorisation.
1. A proof of origin shall be
valid for four months from the date of issue in the exporting
country, and must be submitted within the said period to the
customs authorities of the importing country.
2. Proofs of origin which are
submitted to the customs authorities of the importing country
after the final date for presentation specified in paragraph 1
may be accepted for the purpose of applying preferential
treatment, where the failure to submit these documents by the
final date set is due to exceptional circumstances.
3. In other cases of belated
presentation, the customs authorities of the importing country
may accept the proofs of origin where the products have been
submitted before the said final date.
Proofs of origin shall be
submitted to the customs authorities of the importing country in
accordance with the procedures applicable in that country. The
said authorities may require a translation of a proof of origin
and may also require the import declaration to be accompanied by
a statement from the importer to the effect that the products
meet the conditions required for the implementation of the
Agreement.
Where, at the request of the
importer and on the conditions laid down by the customs
authorities of the importing country, dismantled or non-assembled
products within the meaning of General Rule 2(a) of the
Harmonized System falling within Sections XVI and XVII or
headings 7308 and 9406 of the Harmonized System are imported by
instalments, a single proof of origin for such products shall be
submitted to the customs authorities upon importation of the
first instalment.
1. Products sent as small packages
from private persons to private persons or forming part of
travellers' personal luggage shall be admitted as originating
products without requiring the submission of a proof of origin,
provided that such products are not imported by way of trade and
have been declared as meeting the requirements of this Protocol
and where there is no doubt as to the veracity of such a
declaration. In the case of products sent by post, this
declaration can be made on the customs declaration CN22/CN23 or
on a sheet of paper annexed to that document.
2. Imports which are occasional
and consist solely of products for the personal use of the
recipients or travellers or their families shall not be
considered as imports by way of trade if it is evident from the
nature and quantity of the products that no commercial purpose is
in view.
3. Furthermore, the total value of
these products shall not exceed EUR 500 in the case of small
packages or EUR 1,200 in the case of products forming part of
travellers' personal luggage.
The documents referred to in
Articles 17(3) and 21(3) used for the purpose of proving that
products covered by a movement certificate EUR.1 or an invoice
declaration can be considered as products originating in Latvia,
in Hungary or in one of the other countries referred to in
Articles 3 and 4 and fulfil the other requirements of this
Protocol may consist inter alia of the following:
(a) direct evidence of the
processes carried out by the exporter or supplier to obtain the
goods concerned, contained for example in his accounts or
internal book-keeping;
(b) documents proving the
originating status of materials used, issued or made out in
Latvia or in Hungary where these documents are used in accordance
with domestic law;
(c) documents proving the working
or processing of materials in Latvia or in Hungary, issued or
made out in Latvia or in Hungary, 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 Latvia or in Hungary in accordance
with this Protocol, or in one of the other countries referred to
in Articles 3 and 4, in accordance with rules of origin which are
identical to the rules in this Protocol.
1. The exporter applying for the
issue of a movement certificate EUR.1 shall keep for at least
three years the documents referred to in Article 17(3).
2. The exporter making out an
invoice declaration shall keep for at least three years a copy of
this invoice declaration as well as the documents referred to in
Article 21(3).
3. The customs authorities of the
exporting country issuing a movement certificate EUR.1 shall keep
for at least three years the application form referred to in
Article 17(2).
4. The customs authorities of the
importing country shall keep for at least three years the
movement certificates EUR.1 and the invoice declarations
submitted to them.
1. The discovery of slight
discrepancies between the statements made in the proof of origin
and those made in the documents submitted to the customs office
for the purpose of carrying out the formalities for importing the
products shall not ipso facto render the proof of origin null and
void if it is duly established that this document does correspond
to the products submitted.
2. Obvious formal errors such as
typing errors on a proof of origin should not cause this document
to be rejected if these errors are not such as to create doubts
concerning the correctness of the statements made in this
document.
1. For the application of the
provisions of Article 21(1)(b) and Article 26(3) in cases where
products are invoiced in a currency other than euro, amounts in
the national currencies of Latvia, of Hungary and of the other
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 the
national currency of Latvia or of Hungary shall be the equivalent
in that currency of the amounts expressed in euro as at the first
working day of October. The amounts shall be communicated to
Latvia and to Hungary by 15 October and shall apply from 1
January the following year.
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 Latvia
or of Hungary. 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
Latvia and of Hungary shall provide each other with specimen
impressions of stamps used in their customs offices for the issue
of movement certificates EUR.1 and with the addresses of the
customs authorities responsible for verifying those certificates
and invoice declarations.
2. In order to ensure the proper
application of this Protocol, Latvia and Hungary 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 Latvia, in Hungary or in one of the other countries referred
to in Articles 3 and 4 and fulfil the other requirements of this
Protocol.
6. If in cases of reasonable doubt
there is no reply within ten months of the date of the
verification request or if the reply does not contain sufficient
information to determine the authenticity of the document in
question or the real origin of the products, the requesting
customs authorities shall, except in exceptional circumstances,
refuse entitlement to the preferences.
Where disputes arise in relation
to the verification procedures of Article 32 which cannot be
settled between the customs authorities requesting a verification
and the customs authorities responsible for carrying out this
verification or where they raise a question as to the
interpretation of this Protocol, they shall be submitted to the
Joint Committee.
In all cases the settlement of
disputes between the importer and the customs authorities of the
importing country shall be under the legislation of the said
country.
Penalties shall be imposed on any
person who draws up, or causes to be drawn up, a document which
contains incorrect information for the purpose of obtaining a
preferential treatment for products.
1. Latvia and Hungary 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
Latvia or in Hungary are imported into a free zone under cover of
a proof of origin and undergo treatment or processing, the
authorities concerned shall issue a new movement certificate
EUR.1 at the exporter's request, if the treatment or processing
undergone is in conformity with the provisions of this
Protocol.
1. The Customs Sub-Committee shall
be set up, charged with carrying out administrative cooperation
with a view to the correct and uniform application of this
Protocol and with carrying out any other task in the customs
field which may be entrusted to it.
2. the Sub-Committee shall be
composed of experts of Parties who are responsible for origin and
customs questions.
The Annexes to this Protocol shall
form an integral part thereof.
The Joint Committee may decide to
amend the provisions of this Protocol.
The Parties shall each take the
steps necessary to implement this Protocol.
1 The Principality of
Liechtenstein has a customs union with Switzerland, and is a
Contracting Party to the Agreement on the European Economic
Area.
The list sets out the conditions
required for all products to be considered as sufficiently worked
or processed within the meaning of Article 6 of the Protocol.
2.1. The first two columns in the
list describe the product obtained. The first column gives the
heading number or chapter number used in the Harmonized System
and the second column gives the description of goods used in that
system for that heading or chapter. For each entry in the first
two columns, a rule is specified in column 3 or 4. Where, in some
cases, the entry in the first column is preceded by an "ex", this
signifies that the rules in column 3 or 4 apply only to the part
of that heading as described in column 2.
2.2. Where several heading numbers
are grouped together in column 1 or a chapter number is given and
the description of products in column 2 is therefore given in
general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the Harmonized System, are classified in
headings of the chapter or in any of the headings grouped
together in column 1.
2.3. Where there are different
rules in the list applying to different products within a
heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the
first two columns, a rule is specified in both columns 3 and 4,
the exporter may opt, as an alternative, to apply either the rule
set out in column 3 or that set out in column 4. If no origin
rule is given in column 4, the rule set out in column 3 is to be
applied.
3.1. The provisions of Article 6
of the Protocol, concerning products having acquired originating
status which are used in the manufacture of other products, shall
apply, regardless of whether this status has been acquired inside
the factory where these products are used or in another factory
in Latvia or in Hungary.
An engine of heading 8407, for
which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 % of the
ex-works price, is made from "other alloy steel roughly shaped by
forging" of heading ex 7224.
If this forging has been forged in
Latvia 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 Latvia. The
value of the non-originating ingot is thus not taken into account
when adding up the value of the non-originating materials
used.
3.2. The rule in the list
represents the minimum amount of working or processing required,
and the carrying-out of more working or processing also confers
originating status; conversely, the carrying-out of less working
or processing cannot confer originating status. Thus, if a rule
provides that non-originating material, at a certain level of
manufacture, may be used, the use of such material at an earlier
stage of manufacture is allowed, and the use of such material at
a later stage is not.
3.3. Without prejudice to Note
3.2, where a rule uses the expression "Manufacture from materials
of any heading", then materials of any heading(s) (even materials
of the same description and heading as the product) may be used,
subject, however, to any specific limitations which may also be
contained in the rule.
However, the expression
"Manufacture from materials of any heading, including other
materials of heading ." or " Manufacture from materials of any
heading, including other materials of the same heading as the
product" means that materials of any heading(s) may be used,
except those of the same description as the product as given in
column 2 of the list.
3.4. When a rule in the list
specifies that a product may be manufactured from more than one
material, this means that one or more materials may be used. It
does not require that all be used.
The rule for fabrics of headings
5208 to 5212 provides that natural fibres may be used and that
chemical materials, among other materials, may also be used. This
does not mean that both have to be used; it is possible to use
one or the other, or both.
3.5. Where a rule in the list
specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot
satisfy the rule. (See also Note 6.2 below in relation to
textiles).
The rule for prepared foods of
heading 1904, which specifically excludes the use of cereals and
their derivatives, does not prevent the use of mineral salts,
chemicals and other additives which are not products from
cereals.
However, this does not apply to
products which, although they cannot be manufactured from the
particular materials specified in the list, can be produced from
a material of the same nature at an earlier stage of
manufacture.
In the case of an article of
apparel of ex Chapter 62 made from non-woven materials, if the
use of only non-originating yarn is allowed for this class of
article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn. In such
cases, the starting material would normally be at the stage
before yarn - that is, the fibre stage.
3.6. Where, in a rule in the list,
two percentages are given for the maximum value of
non-originating materials that can be used, then these
percentages may not be added together. In other words, the
maximum value of all the non-originating materials used may never
exceed the higher of the percentages given. Furthermore, the
individual percentages must not be exceeded, in relation to the
particular materials to which they apply.
4.1. The term "natural fibres" is
used in the list to refer to fibres other than artificial or
synthetic fibres. It is restricted to the stages before spinning
takes place, including waste, and, unless otherwise specified,
includes fibres which have been carded, combed or otherwise
processed, but not spun.
4.2. The term "natural fibres"
includes horsehair of heading 0503, silk of headings 5002 and
5003, as well as wool-fibres and fine or coarse animal hair of
headings 5101 to 5105, cotton fibres of headings 5201 to 5203,
and other vegetable fibres of headings 5301 to 5305.
4.3. The terms "textile pulp",
"chemical materials" and "paper-making materials" are used in the
list to describe the materials, not classified in Chapters 50 to
63, which can be used to manufacture artificial, synthetic or
paper fibres or yarns.
4.4. The term "man-made staple
fibres" is used in the list to refer to synthetic or artificial
filament tow, staple fibres or waste, of headings 5501 to
5507.
5.1. Where, for a given product in
the list, reference is made to this Note, the conditions set out
in column 3 shall not be applied to any basic textile materials
used in the manufacture of this product and which, taken
together, represent 10 % or less of the total weight of all the
basic textile materials used. (See also Notes 5.3 and 5.4
below.)
5.2. However, the tolerance
mentioned in Note 5.1 may be applied only to mixed products which
have been made from two or more basic textile materials.
- yarn made of polyurethane
segmented with flexible segments of polyether, whether or not
gimped,
- yarn made of polyurethane
segmented with flexible segments of polyester, whether or not
gimped,
- products of heading 5605
(metallised yarn) incorporating strip consisting of a core of
aluminium foil or of a core of plastic film whether or not coated
with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers
of plastic film,
- other products of heading
5605.
A yarn, of heading 5205, made from
cotton fibres of heading 5203 and synthetic staple fibres of
heading 5506, is a mixed yarn. Therefore, non-originating
synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile
pulp) may be used, provided that their total weight does not
exceed 10 % of the weight of the yarn.
A woollen fabric, of heading 5112,
made from woollen yarn of heading 5107 and synthetic yarn of
staple fibres of heading 5509, is a mixed fabric. Therefore,
synthetic yarn which does not satisfy the origin-rules (which
require manufacture from chemical materials or textile pulp), or
woollen yarn which does not satisfy the origin-rules (which
require manufacture from natural fibres, not carded or combed or
otherwise prepared for spinning), or a combination of the two,
may be used, provided that their total weight does not exceed 10
% of the weight of the fabric.
Tufted textile fabric, of heading
5802, made from cotton yarn of heading 5205 and cotton fabric of
heading 5210, is a only mixed product if the cotton fabric is
itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves
mixtures.
If the tufted textile fabric
concerned had been made from cotton yarn of heading 5205 and
synthetic fabric of heading 5407, then, obviously, the yarns used
are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products
incorporating "yarn made of polyurethane segmented with flexible
segments of polyether, whether or not gimped", this tolerance is
20 % in respect of this yarn.
5.4. In the case of products
incorporating "strip consisting of a core of aluminium foil or of
a core of plastic film whether or not coated with aluminium
powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic
film", this tolerance is 30 % in respect of this strip.
6.1. Where, in the list, reference
is made to this Note, textile materials (with the exception of
linings and interlinings), which do not satisfy the rule set out
in the list in column 3 for the made-up product concerned, may be
used, provided that they are classified in a heading other than
that of the product and that their value does not exceed 8 % of
the ex-works price of the product.
6.2. Without prejudice to Note
6.3, materials, which are not classified within Chapters 50 to
63, may be used freely in the manufacture of textile products,
whether or not they contain textiles.
If a rule in the list provides
that, for a particular textile item (such as trousers), yarn must
be used, this does not prevent the use of metal items, such as
buttons, because buttons are not classified within Chapters 50 to
63. For the same reason, it does not prevent the use of
slide-fasteners, even though slide-fasteners normally contain
textiles.
6.3. Where a percentage-rule
applies, the value of materials which are not classified within
Chapters 50 to 63 must be taken into account when calculating the
value of the non-originating materials incorporated.
7.1. For the purposes of headings
ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the
"specific processes" are the following:
(f) the process comprising all of
the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride; neutralisation with alkaline
agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;
(i) isomerisation.
7.2. For the purposes of headings
2710, 2711 and 2712, the "specific processes" are the
following:
(f) the process comprising all of
the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride; neutralisation with alkaline
agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;
(k) in respect of heavy oils of
heading ex 2710 only, desulphurisation with hydrogen, resulting
in a reduction of at least 85 % of the sulphur-content of the
products processed (ASTM D 1266-59 T method);
(l) in respect of products of
heading 2710 only, deparaffining by a process other than
filtering;
(m) in respect of heavy oils of
heading ex 2710 only, treatment with hydrogen, at a pressure of
more than 20 bar and a temperature of more than 250 °C, with the
use of a catalyst, other than to effect desulphurisation, when
the hydrogen constitutes an active element in a chemical
reaction. The further treatment, with hydrogen, of lubricating
oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
in order, more especially, to improve colour or stability shall
not, however, be deemed to be a specific process;
(n) in respect of fuel oils of
heading ex 2710 only, atmospheric distillation, on condition that
less than 30 % of these products distils, by volume, including
losses, at 300 0C, by the ASTM D 86 method;
(o) in respect of heavy oils other
than gas oils and fuel oils of heading ex 2710 only, treatment by
means of a high-frequency electrical brush-discharge;
(p) in respect of crude products
(other than petroleum jelly, ozokerite, lignite wax or peat wax,
paraffin wax containing by weight less than 0.75 % of oil) of
heading ex 2712 only, de-oiling by fractional
crystallisation.
7.3. For the purposes of headings
ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple
operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a
sulphur-content as a result of mixing products with different
sulphur-contents, or any combination of these operations or like
operations, do not confer origin.
The products mentioned in the list
may not be all covered by the Agreement. It is, therefore,
necessary to consult the other parts of the Agreement.
|
HS heading
|
Description of product
|
Working or processing,
carried out on non-originating materials, which confers
originating status
|
|
(1)
|
(2)
|
(3) or (4)
|
| Chapter 1 |
Live animals |
All the animals of
Chapter 1 shall be wholly obtained |
|
| Chapter 2 |
Meat and edible meat offal |
Manufacture in which all the
materials of Chapters 1 and 2 used are wholly
obtained |
|
| Chapter 3 |
Fish and crustaceans, molluscs
and other aquatic invertebrates |
Manufacture in which all the
materials of Chapter 3 used are wholly obtained |
|
| ex Chapter 4 |
Dairy produce; birds' eggs;
natural honey; edible products of animal origin, not
elsewhere specified or included; except for: |
Manufacture in which all the
materials of Chapter 4 used are wholly obtained |
|
| 0403 |
Buttermilk, curdled milk and
cream, yoghurt, kephir and other fermented or acidified milk
and cream, whether or not concentrated or containing added
sugar or other sweetening matter or flavoured or containing
added fruit, nuts or cocoa |
Manufacture in which:
- all the materials of Chapter 4 used are wholly
obtained,
- all the fruit juice (except that of pineapple, lime or
grapefruit) of heading 2009 used is 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, not
elsewhere specified or included; except for: |
Manufacture in which all the
materials of Chapter 5 used are wholly obtained |
|
| ex 0502 |
Prepared pigs', hogs' or boars'
bristles and hair |
Cleaning, disinfecting, sorting
and straightening of bristles and hair |
|
| Chapter 6 |
Live trees and other plants;
bulbs, roots and the like; cut flowers and ornamental
foliage |
Manufacture in which:
- all the materials of Chapter 6 used are wholly
obtained, and
- the value of all the materials used does not exceed
50 % of the ex-works price of the product
|
|
| Chapter 7 |
Edible vegetables and certain
roots and tubers |
Manufacture in which all the
materials of Chapter 7 used are wholly obtained |
|
| Chapter 8 |
Edible fruit and nuts; peel of
citrus fruits or melons |
Manufacture in which:
- all the fruit and nuts used are wholly obtained,
and
- the value of all the materials of Chapter 17 used
does not exceed 30 % of the value of the ex-works
price of the product
|
|
| ex Chapter 9 |
Coffee, tea, maté and spices;
except for: |
Manufacture in which all the
materials of Chapter 9 used are wholly obtained |
|
| 0901 |
Coffee, whether or not roasted
or decaffeinated; coffee husks and skins; coffee substitutes
containing coffee in any proportion |
Manufacture from materials of
any heading |
|
| 0902 |
Tea, whether or not
flavoured |
Manufacture from materials of
any heading |
|
| ex 0910 |
Mixtures of spices |
Manufacture from materials of
any heading |
|
| Chapter 10 |
Cereals |
Manufacture in which all the
materials of Chapter 10 used are wholly obtained |
|
| ex Chapter 11 |
Products of the milling
industry; malt; starches; inulin; wheat gluten; except
for: |
Manufacture in which all the
cereals, edible vegetables, roots and tubers of
heading 0714 or fruit used are wholly obtained |
|
| ex 1106 |
Flour, meal and powder of the
dried, shelled leguminous vegetables of
heading 0713 |
Drying and milling of leguminous
vegetables of heading 0708 |
|
| Chapter 12 |
Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit; industrial or
medicinal plants; straw and fodder |
Manufacture in which all the
materials of Chapter 12 used are wholly obtained |
|
| 1301 |
Lac; natural gums, resins,
gum-resins and oleoresins (for example, balsams) |
Manufacture in which the value
of all the materials 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,
modified, derived from vegetable products |
Manufacture from non-modified
mucilages and thickeners |
|
| |
- Other |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| Chapter 14 |
Vegetable plaiting materials;
vegetable products not elsewhere specified or included |
Manufacture in which all the
materials of Chapter 14 used are wholly obtained |
|
| ex Chapter 15 |
Animal or vegetable fats and
oils and their cleavage products; prepared edible fats;
animal or vegetable waxes; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 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 1515 |
Vegetable oils and their
fractions: |
|
|
| |
- Soya, ground nut, palm, copra,
palm kernel, babassu, tung and oiticica oil, myrtle wax and
Japan wax, fractions of jojoba oil and oils for technical or
industrial uses other than the manufacture of foodstuffs for
human consumption |
Manufacture from materials of
any heading, except that of the product |
|
| |
- Solid fractions, except for
that of jojoba oil |
Manufacture from other materials
of headings 1507 to 1515 |
|
| |
- Other |
Manufacture in which all the
vegetable materials used are wholly obtained |
|
| 1516 |
Animal or vegetable fats and
oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or
not refined, but not further prepared |
Manufacture in which:
- all the materials of Chapter 2 used are wholly
obtained, and
- all the vegetable materials used are wholly obtained.
However, materials of headings 1507, 1508, 1511
and 1513 may be used
|
|
| 1517 |
Margarine; edible mixtures or
preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, other
than edible fats or oils or their fractions of
heading 1516 |
Manufacture in which:
- all the materials of Chapters 2 and 4 used
are wholly obtained, and
- all the vegetable materials used are wholly obtained.
However, materials of headings 1507, 1508, 1511
and 1513 may be used
|
|
| Chapter 16 |
Preparations of meat, of fish or
of crustaceans, molluscs or other aquatic invertebrates |
Manufacture:
- from animals of Chapter 1, and/or
- in which all the materials of Chapter 3 used are
wholly obtained
|
|
| ex Chapter 17 |
Sugars and sugar confectionery;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 1701 |
Cane or beet sugar and
chemically pure sucrose, in solid form, containing added
flavouring or colouring matter |
Manufacture in which the value
of all the materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product |
|
| 1702 |
Other sugars, including
chemically pure lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with
natural honey; caramel: |
|
|
| |
- Chemically-pure maltose and
fructose |
Manufacture from materials of
any heading, including other materials of
heading 1702 |
|
| |
- Other sugars in solid form,
containing added flavouring or colouring matter |
Manufacture in which the value
of all the materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product |
|
| |
- Other |
Manufacture in which all the
materials used are originating |
|
| ex 1703 |
Molasses resulting from the
extraction or refining of sugar, containing added flavouring
or colouring matter |
Manufacture in which the value
of all the materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product |
|
| 1704 |
Sugar confectionery (including
white chocolate), not containing cocoa |
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
|
|
| Chapter 18 |
Cocoa and cocoa
preparations |
Manufacture:
- from materials of any heading, except that of the
product, and
- in which the value of all the materials of
Chapter 17 used does not exceed 30 % of the
ex-works price of the product
|
|
| 1901 |
Malt extract; food preparations
of flour, groats, meal, starch or malt extract, not
containing cocoa or containing less than 40 % by weight
of cocoa calculated on a totally defatted basis, not
elsewhere specified or included; food preparations of goods
of headings 0401 to 0404, not containing cocoa or
containing less than 5 % by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified or
included: |
|
|
| |
- Malt extract |
Manufacture from cereals of
Chapter 10 |
|
| |
- Other |
Manufacture:
- from materials of any heading, except that of the
product, and
- in which the value of all the materials of
Chapter 17 used does not exceed 30 % of the
ex-works price of the product
|
|
| 1902 |
Pasta, whether or not cooked or
stuffed (with meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni; couscous, whether or not
prepared: |
|
|
| |
- Containing 20 % or less
by weight of meat, meat offal, fish, crustaceans or
molluscs |
Manufacture in which all the
cereals and derivatives (except durum wheat and its
derivatives) used are wholly obtained |
|
| |
- Containing more than 20 %
by weight of meat, meat offal, fish, crustaceans or
molluscs |
Manufacture in which:
- all the cereals and their derivatives (except durum
wheat and its derivatives) used are wholly obtained,
and
- all the materials of Chapters 2 and 3 used
are wholly obtained
|
|
| 1903 |
Tapioca and substitutes
therefore prepared from starch, in the form of flakes,
grains, pearls, siftings or similar forms |
Manufacture from materials of
any heading, except potato starch of heading 1108 |
|
| 1904 |
Prepared foods obtained by the
swelling or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (corn)) in
grain form or in the form of flakes or other worked grains
(except flour, groats and meal), pre-cooked or otherwise
prepared, not elsewhere specified or included |
Manufacture:
- from materials of any heading, except those of
heading 1806,
- in which all the cereals and flour (except durum wheat
and Zea indurata maize, and their derivatives) used
are wholly obtained, 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
|
|
| 1905 |
Bread, pastry, cakes, biscuits
and other bakers' wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar
products |
Manufacture from materials of
any heading, except those of Chapter 11 |
|
| ex Chapter 20 |
Preparations of vegetables,
fruit, nuts or other parts of plants; except for: |
Manufacture in which all the
fruit, nuts or vegetables used are wholly obtained |
|
| ex 2001 |
Yams, sweet potatoes and similar
edible parts of plants containing 5 % or more by weight
of starch, prepared or preserved by vinegar or acetic
acid |
Manufacture from materials of
any heading, except that of the product |
|
| ex 2004 and
ex 2005 |
Potatoes in the form of flour,
meal or flakes, prepared or preserved otherwise than by
vinegar or acetic acid |
Manufacture from materials of
any heading, except that of the product |
|
| 2006 |
Vegetables, fruit, nuts,
fruit-peel and other parts of plants, preserved by sugar
(drained, glacé or crystallized) |
Manufacture in which the value
of all the materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product |
|
| 2007 |
Jams, fruit jellies, marmalades,
fruit or nut purée and fruit or nut pastes, obtained by
cooking, whether or not containing added sugar or other
sweetening matter |
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
|
|
| ex 2008 |
- Nuts, not containing added
sugar or spirits |
Manufacture in which the value
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 based
on cereals; palm hearts; maize (corn) |
Manufacture from materials of
any heading, except that of the product |
|
| |
- Other except for fruit and
nuts cooked otherwise than by steaming or boiling in water,
not containing added sugar, frozen |
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
|
|
| 2009 |
Fruit juices (including grape
must) and vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar or other
sweetening matter |
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
|
|
| ex Chapter 21 |
Miscellaneous edible
preparations; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 2101 |
Extracts, essences and
concentrates, of coffee, tea or maté and preparations with a
basis of these products or with a basis of coffee, tea or
maté; roasted chicory and other roasted coffee substitutes,
and extracts, essences and concentrates thereof |
Manufacture:
- from materials of any heading, except that of the
product, and
- in which all the chicory used is wholly obtained
|
|
| 2103 |
Sauces and preparations
therefor; mixed condiments and mixed seasonings; mustard
flour and meal and prepared mustard: |
|
|
| |
- Sauces and preparations
therefor; mixed condiments and mixed seasonings |
Manufacture from materials of
any heading, except that of the product. However, mustard
flour or meal or prepared mustard may be used |
|
| |
- Mustard flour and meal and
prepared mustard |
Manufacture from materials of
any heading |
|
| ex 2104 |
Soups and broths and
preparations therefor |
Manufacture from materials of
any heading, except prepared or preserved vegetables of
headings 2002 to 2005 |
|
| 2106 |
Food preparations not elsewhere
specified or included |
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
|
|
| ex Chapter 22 |
Beverages, spirits and vinegar;
except for: |
Manufacture:
- from materials of any heading, except that of the
product, and
- in which all the grapes or materials derived from
grapes used are wholly obtained
|
|
| 2202 |
Waters, including mineral waters
and aerated waters, containing added sugar or other
sweetening matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices of
heading 2009 |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials of
Chapter 17 used does not exceed 30 % of the
ex-works price of the product, and
- in which all the fruit juice used (except that of
pineapple, lime or grapefruit) is originating
|
|
| 2207 |
Undenatured ethyl alcohol of an
alcoholic strength by volume of 80 % vol or higher;
ethyl alcohol and other spirits, denatured, of any
strength |
Manufacture:
- from materials of any heading, except
heading 2207 or 2208, and
- 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
|
|
| 2208 |
Undenatured ethyl alcohol of an
alcoholic strength by volume of less than 80 % vol;
spirits, liqueurs and other spirituous beverages |
Manufacture:
- from materials of any heading, except
heading 2207 or 2208, and
- 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 the food
industries; prepared animal fodder; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 2301 |
Whale meal; flours, meals and
pellets of fish or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption |
Manufacture in which all the
materials of Chapters 2 and 3 used are wholly
obtained |
|
| ex 2303 |
Residues from the manufacture of
starch from maize (excluding concentrated steeping liquors),
of a protein content, calculated on the dry product,
exceeding 40 % by weight |
Manufacture in which all the
maize used is wholly obtained |
|
| ex 2306 |
Oil cake and other solid
residues resulting from the extraction of olive oil,
containing more than 3 % of olive oil |
Manufacture in which all the
olives used are wholly obtained |
|
| 2309 |
Preparations of a kind used in
animal feeding |
Manufacture in which:
- 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 manufactured tobacco
substitutes; except for: |
Manufacture in which all the
materials of Chapter 24 used are wholly obtained |
|
| 2402 |
Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco substitutes |
Manufacture in which at least
70 % by weight of the 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 stone;
plastering materials, lime and cement; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 2504 |
Natural crystalline graphite,
with enriched carbon content, purified and ground |
Enriching of the carbon content,
purifying and grinding of crude crystalline graphite |
|
| ex 2515 |
Marble, merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including
square) shape, of a thickness not exceeding 25 cm |
Cutting, by sawing or otherwise,
of marble (even if already sawn) of a thickness exceeding
25 cm |
|
| ex 2516 |
Granite, porphyry, basalt,
sandstone and other monumental or building stone, merely cut,
by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape, of a thickness not exceeding
25 cm |
Cutting, by sawing or otherwise,
of stone (even if already sawn) of a thickness exceeding
25 cm |
|
| ex 2518 |
Calcined dolomite |
Calcination of dolomite not
calcined |
|
| ex 2519 |
Crushed natural magnesium
carbonate (magnesite), in hermetically-sealed containers, and
magnesium oxide, whether or not pure, other than fused
magnesia or dead-burned (sintered) magnesia |
Manufacture from materials of
any heading, except that of the product. However, natural
magnesium carbonate (magnesite) may be used |
|
| ex 2520 |
Plasters specially prepared for
dentistry |
Manufacture in which the value
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 or
powdered |
Calcination or grinding of earth
colours |
|
| Chapter 26 |
Ores, slag and ash |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 27 |
Mineral fuels, mineral oils and
products of their distillation; bituminous substances;
mineral waxes; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 2707 |
Oils in which the weight of the
aromatic constituents exceeds that of the non-aromatic
constituents, being oils similar to mineral oils obtained by
distillation of high temperature coal tar, of which more than
65 % by volume distils at a temperature of up to
250 °C (including mixtures of petroleum spirit and
benzole), for use as power or heating fuels |
Operations of refining and/or one or more specific
process(es) ()
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 2709 |
Crude oils obtained from
bituminous minerals |
Destructive distillation of
bituminous materials |
|
| 2710 |
Petroleum oils and oils obtained
from bituminous materials, other than crude; preparations not
elsewhere specified or included, containing by weight
70 % or more of petroleum oils or of oils obtained from
bituminous materials, these oils being the basic constituents
of the preparations; waste oils |
Operations of refining and/or one or more specific
process(es) ()
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
|
|
| 2711 |
Petroleum gases and other
gaseous hydrocarbons |
Operations of refining and/or one or more specific
process(es) ()
or
Other operations in which all the materials used are
classified within a heading other than that of the product.
However, materials of the same heading as the product may
be used, provided that their total value does not exceed
50 % of the ex-works price of the product
|
|
| 2712 |
Petroleum jelly; paraffin wax,
microcrystalline petroleum wax, slack wax, ozokerite, lignite
wax, peat wax, other mineral waxes, and similar products
obtained by synthesis or by other processes, whether or not
coloured |
Operations of refining and/or one or more specific
process(es) ()
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
|
|
| 2713 |
Petroleum coke, petroleum
bitumen and other residues of petroleum oils or of oils
obtained from bituminous materials |
Operations of refining and/or one or more specific
process(es) ()
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
|
|
| 2714 |
Bitumen and asphalt, natural;
bituminous or oil shale and tar sands; asphaltites and
asphaltic rocks |
Operations of refining and/or one or more specific
process(es) ()
or
Other operations in which all the materials used are
classified within a heading other than that of the product.
However, materials of the same heading as the product may
be used, provided that their total value does not exceed
50 % of the ex-works price of the product
|
|
| 2715 |
Bituminous mixtures based on
natural asphalt, on natural bitumen, on petroleum bitumen, on
mineral tar or on mineral tar pitch (for example, bituminous
mastics, cut-backs) |
Operations of refining and/or one or more specific
process(es) ()
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 Chapter 28 |
Inorganic chemicals; organic or
inorganic compounds of precious metals, of rare-earth metals,
of radioactive elements or of isotopes; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % 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 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 2833 |
Aluminium sulphate |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| ex 2840 |
Sodium perborate |
Manufacture from disodium
tetraborate pentahydrate |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 29 |
Organic chemicals; except
for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 2901 |
Acyclic hydrocarbons for use as
power or heating fuels |
Operations of refining and/or one or more specific
process(es) ()
or
|
|
| |
|
Other operations in which all
the materials used are classified within a heading other than
that of the product. However, materials of the same heading
as the product may be used, provided that their total value
does not exceed 50 % of the ex-works price of the
product |
|
| ex 2902 |
Cyclanes and cyclenes (other
than azulenes), benzene, toluene, xylenes, for use as power
or heating fuels |
Operations of refining and/or one or more specific
process(es) ()
or
Other operations in which all the materials used are
classified within a heading other than that of the product.
However, materials of the same heading as the product may
be used, provided that their total value does not exceed
50 % of the ex-works price of the product
|
|
| ex 2905 |
Metal alcoholates of alcohols of
this heading and of ethanol |
Manufacture from materials of
any heading, including other materials 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 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 2915 |
Saturated acyclic monocarboxylic
acids and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives |
Manufacture from materials of
any heading. However, the value of all the materials of
headings 2915 and 2916 used shall not exceed
20 % of the ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 2932 |
- Internal ethers and their
halogenated, sulphonated, nitrated or nitrosated
derivatives |
Manufacture from materials of
any heading. However, the value of all the materials of
heading 2909 used shall not exceed 20 % of the
ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
- Cyclic acetals and internal
hemiacetals and their halogenated, sulphonated, nitrated or
nitrosated derivatives |
Manufacture from materials of
any heading |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 2933 |
Heterocyclic compounds with
nitrogen hetero-atom(s) only |
Manufacture from materials of
any heading. However, the value of all the materials of
headings 2932 and 2933 used shall not exceed
20 % of the ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 2934 |
Nucleic acids and their salts,
whether or not chemically defined; other heterocyclic
compounds |
Manufacture from materials of
any heading. However, the value of all the materials of
headings 2932, 2933 and 2934 used shall not exceed
20 % of the ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 2939 |
Concentrates of poppy straw
containing not less than 50 % by weight of
alkaloids |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| ex Chapter 30 |
Pharmaceutical products; except
for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
|
| 3002 |
Human blood; animal blood
prepared for therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modified immunological
products, whether or not obtained by means of
biotechnological processes; vaccines, toxins, cultures of
micro-organisms (excluding yeasts) and similar products: |
|
|
| |
- Products consisting of two or
more constituents which have been mixed together for
therapeutic or prophylactic uses or unmixed products for
these uses, put up in measured doses or in forms or packings
for retail sale |
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 |
|
| |
- Other |
|
|
| |
-- Human blood
|
Manufacture from materials of
any heading, including other materials of heading 3002.
However, materials of the same description as the product may
be used, provided that their total value does not exceed
20 % of the ex-works price of the product |
|
| |
-- Animal blood prepared for therapeutic or
prophylactic uses
|
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 |
|
| |
-- Blood fractions other than antisera, haemoglobin,
blood globulins and serum globulins
|
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 |
|
| |
-- Haemoglobin, blood globulins and serum
globulins
|
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 |
|
| |
-- 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 and 3004 |
Medicaments (excluding goods of
heading 3002, 3005 or 3006): |
|
|
| |
- Obtained from amikacin of
heading 2941 |
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 |
|
| |
- Other |
Manufacture:
- from materials of any heading, except that of the
product. However, materials of headings 3003
and 3004 may be used, provided that their total value
does not exceed 20 % of the ex-works price of the
product, and
- in which the value of all the materials used does not
exceed 50 % of the ex-works price of the product
|
|
| ex 3006 |
Waste pharmaceuticals specified
in note 4(k) to this Chapter |
The origin of the product in its
original classification shall be retained |
|
| ex Chapter 31 |
Fertilizers; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3105 |
Mineral or chemical fertilizers containing two or three of
the fertilizing elements nitrogen, phosphorous and
potassium; other fertilizers; goods of this chapter, in
tablets or similar forms or in packages of a gross weight
not exceeding 10 kg, except for:
- sodium nitrate
- calcium cyanamide
- potassium sulphate
- magnesium potassium sulphate
|
Manufacture:
- from materials of any heading, except that of the
product. However, materials of the same heading as the
product may be used, provided that their total value does
not exceed 20 % 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
|
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 32 |
Tanning or dyeing extracts;
tannins and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty and other
mastics; inks; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3201 |
Tannins and their salts, ethers,
esters and other derivatives |
Manufacture from tanning
extracts of vegetable origin |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3205 |
Colour lakes; preparations as
specified in note 3 to this chapter based on colour
lakes () |
Manufacture from materials of
any heading, except headings 3203, 3204 and 3205.
However, materials of heading 3205 may be used, provided
that their total value does not exceed 20 % of the
ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 33 |
Essential oils and resinoids;
perfumery, cosmetic or toilet preparations; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3301 |
Essential oils (terpeneless or
not), including concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in fats, in fixed
oils, in waxes or the like, obtained by enfleurage or
maceration; terpenic by-products of the deterpenation of
essential oils; aqueous distillates and aqueous solutions of
essential oils |
Manufacture from materials of
any heading, including materials of a different
"group" () in this heading. However, materials of the
same group as the product may be used, provided that their
total value does not exceed 20 % of the ex-works price
of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 34 |
Soap, organic surface-active
agents, washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing or scouring
preparations, candles and similar articles, modelling pastes,
"dental waxes" and dental preparations with a basis of
plaster; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3403 |
Lubricating preparations
containing less than 70 % by weight of petroleum oils or
oils obtained from bituminous minerals |
Operations of refining and/or one or more specific
process(es) ()
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
|
|
| 3404 |
Artificial waxes and prepared
waxes: |
|
|
| |
- With a basis of paraffin,
petroleum waxes, waxes obtained from bituminous minerals,
slack wax or scale wax |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 50 % of the ex-works
price of the product |
|
| |
- Other |
Manufacture from materials of any heading, except:
- hydrogenated oils having the character of waxes of
heading 1516,
|
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
|
- 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 Chapter 35 |
Albuminoidal substances;
modified starches; glues; enzymes; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3505 |
Dextrins and other modified
starches (for example, pregelatinised or esterified
starches); glues based on starches, or on dextrins or other
modified starches: |
|
|
| |
- Starch ethers and esters |
Manufacture from materials of
any heading, including other materials of
heading 3505 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
- Other |
Manufacture from materials of
any heading, except those of heading 1108 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3507 |
Prepared enzymes 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 |
|
| Chapter 36 |
Explosives; pyrotechnic
products; matches; pyrophoric alloys; certain combustible
preparations |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 37 |
Photographic or cinematographic
goods; except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % 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 colour
photography, in packs |
Manufacture from materials of
any heading, except those 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 |
Manufacture in which the value
of all the materials used does not exceed 40 % 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 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3702 |
Photographic film in rolls,
sensitised, unexposed, of any material other than paper,
paperboard or textiles; instant print film in rolls,
sensitised, unexposed |
Manufacture from materials of
any heading, except those of headings 3701
and 3702 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3704 |
Photographic plates, film paper,
paperboard and textiles, exposed but not developed |
Manufacture from materials of
any heading, except those of headings 3701
to 3704 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 38 |
Miscellaneous chemical products;
except for: |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3801 |
- Colloidal graphite in
suspension in oil and semi-colloidal graphite; carbonaceous
pastes for electrodes |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| |
- Graphite in paste form, being
a mixture of more than 30 % by weight of graphite with
mineral oils |
Manufacture in which the value
of all the materials of heading 3403 used does not
exceed 20 % of the ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3803 |
Refined tall oil |
Refining of crude tall oil |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3805 |
Spirits of sulphate turpentine,
purified |
Purification by distillation or
refining of raw spirits of sulphate turpentine |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3806 |
Ester gums |
Manufacture from resin
acids |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 3807 |
Wood pitch (wood tar pitch) |
Distillation of wood tar |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 3808 |
Insecticides, rodenticides,
fungicides, herbicides, anti-sprouting products and
plant-growth regulators, 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) |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the products |
|
| 3809 |
Finishing agents, dye carriers
to accelerate the dyeing or fixing of dyestuffs and other
products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather or
like industries, not elsewhere specified or included |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the products |
|
| 3810 |
Pickling preparations for metal
surfaces; fluxes and other auxiliary preparations for
soldering, 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 |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the products |
|
| 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
lubricating oil, containing petroleum oils or oils obtained
from bituminous minerals |
Manufacture in which the value
of all the materials of heading 3811 used does not
exceed 50 % of the ex-works price of the product |
|
| |
- Other |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3812 |
Prepared rubber accelerators;
compound plasticisers for rubber or plastics, not elsewhere
specified or included; anti-oxidizing preparations and other
compound stabilizers for rubber or plastics |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3813 |
Preparations and charges for
fire-extinguishers; charged fire-extinguishing grenades |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3814 |
Organic composite solvents and
thinners, not elsewhere specified or included; prepared paint
or varnish removers |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3818 |
Chemical elements doped for use
in electronics, in the form of discs, wafers or similar
forms; chemical compounds doped for use in electronics |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3819 |
Hydraulic brake fluids and other
prepared liquids for hydraulic transmission, not containing
or containing less than 70 % by weight of petroleum oils
or oils obtained from bituminous minerals |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3820 |
Anti-freezing preparations and
prepared de-icing fluids |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3822 |
Diagnostic or laboratory
reagents on a backing, prepared diagnostic or laboratory
reagents whether or not on a backing, other than those of
heading 3002 or 3006; certified reference
materials |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3823 |
Industrial monocarboxylic fatty
acids; acid oils from refining; industrial fatty
alcohols: |
|
|
| |
- Industrial monocarboxylic
fatty acids, acid oils from refining |
Manufacture from materials of
any heading, except that of the product |
|
| |
- Industrial fatty alcohols |
Manufacture from materials of
any heading, including other materials of
heading 3823 |
|
| 3824 |
Prepared binders for foundry
moulds or cores; chemical products and preparations of the
chemical or allied industries (including those consisting of
mixtures of natural products), not elsewhere specified or
included: |
|
|
| |
- The following of this heading:
-- Prepared binders for foundry moulds or cores based
on natural resinous products
-- Naphthenic acids, their water-insoluble salts and
their esters
-- Sorbitol other than that of heading 2905
|
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
-- Petroleum sulphonates, excluding petroleum
sulphonates of alkali metals, of ammonium or of
ethanolamines; thiophenated sulphonic acids of oils
obtained from bituminous minerals, and their salts
-- Ion exchangers
-- Getters for vacuum tubes
|
|
|
| |
-- Alkaline iron oxide for the purification of gas
-- Ammoniacal gas liquors and spent oxide produced in
coal gas purification
-- Sulphonaphthenic acids, their water-insoluble salts
and their esters
-- Fusel oil and Dippel's oil
-- Mixtures of salts having different anions
-- Copying pastes with a basis of gelatin, whether or
not on a paper or textile backing
|
|
|
| |
- Other |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 3901 to 3915 |
Plastics in primary forms,
waste, parings and scrap, of plastic; except for
headings ex 3907 and 3912 for which the rules
are set out below: |
|
|
| |
- Addition homopolymerisation
products in which a single monomer contributes more than
99 % by weight to the total polymer content |
Manufacture in which:
- 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 Chapter 39 used does not exceed 20 % of the
ex-works price of the product ()
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| |
- 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 () |
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| ex 3907 |
- Copolymer, made from
polycarbonate and acrylonitrile-butadiene-styrene copolymer
(ABS) |
Manufacture from materials of
any heading, except that of the product. However, materials
of the same heading as the product may be used, provided that
their total value does not exceed 50 % of the ex-works
price of the product () |
|
| |
- Polyester |
Manufacture in which the value
of all the materials of Chapter 39 used does not exceed
20 % of the ex-works price of the product and/or
manufacture from polycarbonate of tetrabromo-(bisphenol
A) |
|
| 3912 |
Cellulose and its chemical
derivatives, not elsewhere specified or included, in primary
forms |
Manufacture in which 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 |
|
| 3916 to 3921 |
Semi-manufactures 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 worked
than only surface-worked or cut into forms other than
rectangular (including square); other products, further
worked than only surface-worked |
Manufacture in which the value
of all the materials of Chapter 39 used does not exceed
50 % of the ex-works price of the product |
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| |
- Other: |
|
|
| |
-- Addition homopolymerisation products in which a
single monomer contributes more than 99 % by weight
to the total polymer content
|
Manufacture in which:
- 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 Chapter 39 used does not exceed 20 % of the
ex-works price of the product ()
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| |
-- 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 () |
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| ex 3916 and
ex 3917 |
Profile shapes and tubes |
Manufacture in which:
- 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
|
Manufacture in which the value
of all the materials used does not exceed 25 % 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 |
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| |
- Sheets of regenerated
cellulose, polyamides or polyethylene |
Manufacture in which 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 3921 |
Foils of plastic,
metallised |
Manufacture from
highly-transparent polyester-foils with a thickness of less
than 23 micron () |
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 3922 to 3926 |
Articles of plastics |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| ex Chapter 40 |
Rubber and articles thereof;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 4001 |
Laminated slabs of crepe rubber
for shoes |
Lamination of sheets of natural
rubber |
|
| 4005 |
Compounded rubber, unvulcanised,
in primary forms or in plates, sheets or strip |
Manufacture in which the value
of all the materials used, except natural rubber, does not
exceed 50 % of the ex-works price of the product |
|
| 4012 |
Retreaded or used pneumatic
tyres of rubber; solid or cushion tyres, tyre treads and tyre
flaps, of rubber: |
|
|
| |
- Retreaded pneumatic, solid or
cushion tyres, of rubber |
Retreading of used tyres |
|
| |
- Other |
Manufacture from materials of
any heading, except those of headings 4011
and 4012 |
|
| ex 4017 |
Articles of hard rubber |
Manufacture from hard
rubber |
|
| ex Chapter 41 |
Raw hides and skins (other than
furskins) and leather; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 4102 |
Raw skins of sheep or lambs,
without wool on |
Removal of wool from sheep or
lamb skins, with wool on |
|
| 4104 to 4106 |
Tanned or crust hides and skins,
without wool or hair on, whether or not split, but not
further prepared |
Retanning of tanned leather
Or
Manufacture from materials of any heading, except that
of the product
|
|
| 4107, 4112 and 4113 |
Leather further prepared after
tanning or crusting, including parchment-dressed leather,
without wool or hair on, whether or not split, other than
leather of heading 4114 |
Manufacture from materials of
any heading, except headings 4104 to 4113 |
|
| |
|
|
|
| ex 4114 |
Patent leather and patent
laminated leather; metallised leather |
Manufacture from materials of
headings 4104 to 4106, 4112 or 4113, provided that
their total value does not exceed 50 % of the ex-works
price of the product |
|
| Chapter 42 |
Articles of leather; saddlery
and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk worm gut) |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 43 |
Furskins and artificial fur;
manufactures thereof; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 4302 |
Tanned or dressed furskins,
assembled: |
|
|
| |
- Plates, crosses and similar
forms |
Bleaching or dyeing, in addition
to cutting and assembly of non-assembled tanned or dressed
furskins |
|
| |
- Other |
Manufacture from non-assembled,
tanned or dressed furskins |
|
| 4303 |
Articles of apparel, clothing
accessories and other articles of furskin |
Manufacture from non-assembled
tanned or dressed furskins of heading 4302 |
|
| ex Chapter 44 |
Wood and articles of wood; wood
charcoal; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 4403 |
Wood roughly squared |
Manufacture from wood in the
rough, whether or not stripped of its bark or merely roughed
down |
|
| ex 4407 |
Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceeding 6 mm, planed,
sanded or end-jointed |
Planing, sanding or
end-jointing |
|
| ex 4408 |
Sheets for veneering (including
those obtained 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 |
Splicing, planing, sanding or
end-jointing |
|
| 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
ex 4413 |
Beadings and mouldings,
including moulded skirting and other moulded boards |
Beading or moulding |
|
| ex 4415 |
Packing cases, boxes, crates,
drums and similar packings, of wood |
Manufacture from boards not cut
to size |
|
| ex 4416 |
Casks, barrels, vats, tubs and
other coopers' products and parts thereof, of wood |
Manufacture from riven staves,
not further worked than sawn on the two principal
surfaces |
|
| ex 4418 |
- Builders' joinery and
carpentry of wood |
Manufacture from materials of
any heading, except that of the product. However, cellular
wood panels, shingles and shakes may be used |
|
| |
- Beadings and mouldings |
Beading or moulding |
|
| ex 4421 |
Match splints; wooden pegs or
pins for footwear |
Manufacture from wood of any
heading, except drawn wood of heading 4409 |
|
| ex Chapter 45 |
Cork and articles of cork;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 4503 |
Articles of natural cork |
Manufacture from cork of
heading 4501 |
|
| Chapter 46 |
Manufactures of straw, of
esparto or of other plaiting materials; basketware and
wickerwork |
Manufacture from materials of
any heading, except that of the product |
|
| Chapter 47 |
Pulp of wood or of other fibrous
cellulosic material; recovered (waste and scrap) paper or
paperboard |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 48 |
Paper and paperboard; articles
of paper pulp, of paper or of paperboard; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 4811 |
Paper and paperboard, ruled,
lined or squared only |
Manufacture from paper-making
materials of Chapter 47 |
|
| 4816 |
Carbon paper, self-copy paper
and other copying or transfer papers (other than those of
heading 4809), duplicator stencils and offset plates, of
paper, whether or not put up in boxes |
Manufacture from paper-making
materials of Chapter 47 |
|
| 4817 |
Envelopes, letter cards, plain
postcards and correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery |
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 4818 |
Toilet paper |
Manufacture from paper-making
materials of Chapter 47 |
|
| ex 4819 |
Cartons, boxes, cases, bags and
other packing containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres |
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 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,
cellulose wadding and webs of cellulose fibres, cut to size
or shape |
Manufacture from paper-making
materials of Chapter 47 |
|
| ex Chapter 49 |
Printed books, newspapers,
pictures and other products of the printing industry;
manuscripts, typescripts and plans; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 4909 |
Printed or illustrated
postcards; printed cards bearing personal greetings, messages
or announcements, whether or not illustrated, with or without
envelopes or trimmings |
Manufacture from materials of
any heading, except those of headings 4909
and 4911 |
|
| 4910 |
Calendars of any kind, printed,
including calendar blocks: |
|
|
| |
- Calendars of the "perpetual"
type or with replaceable blocks mounted on bases other than
paper or paperboard |
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
|
|
| |
- Other |
Manufacture from materials of
any heading, except those of headings 4909
and 4911 |
|
| ex Chapter 50 |
Silk; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 5003 |
Silk waste (including cocoons
unsuitable for reeling, yarn waste and garnetted stock),
carded or combed |
Carding or combing of silk
waste |
|
| 5004 to ex 5006 |
Silk yarn and yarn spun from
silk waste |
Manufacture from ():
- 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 () |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- 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 Chapter 51 |
Wool, fine or coarse animal
hair; horsehair yarn and woven fabric; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 5106 to 5110 |
Yarn of wool, of fine or coarse
animal hair or of horsehair |
Manufacture from ():
- raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
- natural fibres, not carded or combed or otherwise
prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5111 to 5113 |
Woven fabrics of wool, of fine
or coarse animal hair or of horsehair: |
|
|
| |
- Incorporating rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- 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 Chapter 52 |
Cotton; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 5204 to 5207 |
Yarn and thread of cotton |
Manufacture from ():
- 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 5212 |
Woven fabrics of cotton: |
|
|
| |
- Incorporating rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- 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 Chapter 53 |
Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 5306 to 5308 |
Yarn of other vegetable textile
fibres; paper yarn |
Manufacture from ():
- raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
- natural fibres, not carded or combed or otherwise
prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5309 to 5311 |
Woven fabrics of other vegetable
textile fibres; woven fabrics of paper yarn: |
|
|
| |
- Incorporating rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from ():
- 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 5406 |
Yarn, monofilament and thread of
man-made filaments |
Manufacture from ():
- raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
- natural fibres, not carded or combed or otherwise
prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5407 and 5408 |
Woven fabrics of man-made
filament yarn: |
|
|
| |
- Incorporating rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- 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 5507 |
Man-made staple fibres |
Manufacture from chemical
materials or textile pulp |
|
| 5508 to 5511 |
Yarn and sewing thread of
man-made staple fibres |
Manufacture from ():
- raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
- natural fibres, not carded or combed or otherwise
prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5512 to 5516 |
Woven fabrics of man-made staple
fibres: |
|
|
| |
- Incorporating rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from ():
- 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 Chapter 56 |
Wadding, felt and non-wovens;
special yarns; twine, cordage, ropes and cables and articles
thereof; except for: |
Manufacture from ():
- coir yarn,
- natural fibres,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5602 |
Felt, whether or not
impregnated, coated, covered or laminated: |
|
|
| |
- Needleloom felt |
Manufacture from ():
- 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 ():
- natural fibres,
- man-made staple fibres made from casein, or
- chemical materials or textile pulp
|
|
| 5604 |
Rubber thread and cord, textile
covered; textile yarn, and strip and the like of
heading 5404 or 5405, impregnated, coated, covered
or sheathed with rubber or plastics: |
|
|
| |
- Rubber thread and cord,
textile covered |
Manufacture from rubber thread
or cord, not textile covered |
|
| |
- Other |
Manufacture from ():
- natural fibres, not carded or combed or otherwise
processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5605 |
Metallised yarn, whether or not
gimped, being textile yarn, or strip or the like of
heading 5404 or 5405, combined with metal in the
form of thread, strip or powder or covered with metal |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| 5606 |
Gimped yarn, and strip and the
like of heading 5404 or 5405, gimped (other than
those of heading 5605 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn); loop
wale-yarn |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials
|
|
| Chapter 57 |
Carpets and other textile floor
coverings: |
|
|
| |
- Of needleloom felt |
Manufacture from ():
- 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 ():
- natural fibres, not carded or combed or otherwise
processed for spinning, or
- chemical materials or textile pulp
|
|
| |
- Other |
Manufacture from ():
- coir yarn or jute yarn,
- synthetic or artificial filament yarn,
- natural fibres, or
- man-made staple fibres, not carded or combed or
otherwise processed for spinning
Jute fabric may be used as a backing
|
|
| ex Chapter 58 |
Special woven fabrics; tufted
textile fabrics; lace; tapestries; trimmings; embroidery;
except for: |
|
|
| |
- Combined with rubber
thread |
Manufacture from single
yarn () |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
or
|
|
| |
|
Printing accompanied by at least
two preparatory or finishing operations (such as scouring,
bleaching, mercerising, heat setting, raising, calendering,
shrink resistance processing, permanent finishing,
decatising, impregnating, mending and burling), provided that
the value of the unprinted fabric used does not exceed
47.5 % of the ex-works price of the product |
|
| 5805 |
Hand-woven tapestries of the
types Gobelins, Flanders, Aubusson, Beauvais and the like,
and needle-worked tapestries (for example, petit point, cross
stitch), whether or not made up |
Manufacture from materials of
any heading, except that of the product |
|
| 5810 |
Embroidery in the piece, in
strips or in motifs |
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
|
|
| 5901 |
Textile fabrics coated 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 |
Manufacture from yarn |
|
| 5902 |
Tyre cord fabric of high
tenacity yarn of nylon or other polyamides, polyesters or
viscose rayon: |
|
|
| |
- Containing not more than
90 % by weight of textile materials |
Manufacture from yarn |
|
| |
- Other |
Manufacture from chemical
materials or textile pulp |
|
| 5903 |
Textile fabrics impregnated,
coated, covered or laminated with plastics, other than those
of heading 5902 |
Manufacture from yarn
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, rasing, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the value
of the unprinted fabric used does not exceed 47.5 % of
the ex-works price of the product
|
|
| 5904 |
Linoleum, whether or note cut to
shape; floor coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to
shape |
Manufacture from
yarn () |
|
| 5905 |
Textile wall coverings: |
|
|
| |
- Impregnated, coated, covered
or laminated with rubber, plastics or other materials |
Manufacture from yarn |
|
| |
- Other |
Manufacture from (): |
|
| |
|
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
or
|
|
| |
|
Printing accompanied by at least
two preparatory or finishing operations (such as scouring,
bleaching, mercerising, heat setting, raising, calendering,
shrink resistance processing, permanent finishing,
decatising, impregnating, mending and burling), provided that
the value of the unprinted fabric used does not exceed
47.5 % of the ex-works price of the product |
|
| 5906 |
Rubberised textile fabrics,
other than those of heading 5902: |
|
|
| |
- Knitted or crocheted
fabrics |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
|
|
| |
- Other fabrics made of
synthetic filament yarn, containing more than 90 % by
weight of textile materials |
Manufacture from chemical
materials |
|
| |
- Other |
Manufacture from yarn |
|
| 5907 |
Textile fabrics otherwise
impregnated, coated or covered; painted canvas being
theatrical scenery, studio back-cloths or the like |
Manufacture from yarn
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, rasing, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the value
of the unprinted fabric used does not exceed 47.5 % of
the ex-works price of the product
|
|
| 5908 |
Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas mantle
fabric therefor, whether or not impregnated: |
|
|
| |
- Incandescent gas mantles,
impregnated |
Manufacture from tubular knitted
gas-mantle fabric |
|
| |
- Other |
Manufacture from materials of
any heading, except that of the product |
|
| 5909 to 5911 |
Textile articles of a kind
suitable for industrial use: |
|
|
| |
- Polishing discs or rings other
than of felt of heading 5911 |
Manufacture from yarn or waste
fabrics or rags of heading 6310 |
|
| |
- Woven fabrics, of a kind
commonly used in papermaking or other technical uses, felted
or not, whether or not impregnated or coated, tubular or
endless with single or multiple warp and/or weft, or flat
woven with multiple warp and/or weft of
heading 5911 |
Manufacture from ():
- coir yarn,
- the following materials:
-- yarn of polytetrafluoroethylene (),
-- yarn, multiple, of polyamide, coated impregnated or
covered with a phenolic resin,
-- yarn of synthetic textile fibres of aromatic
polyamides, obtained by polycondensation of
m-phenylenediamine and isophthalic acid,
|
|
| |
|
-- monofil of polytetrafluoroethylene (),
-- yarn of synthetic textile fibres of
poly(p-phenylene terephthalamide),
-- glass fibre yarn, coated with phenol resin and
gimped with acrylic yarn (),
|
|
| |
|
-- 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 ():
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
|
|
| Chapter 60 |
Knitted or crocheted
fabrics |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
|
|
| Chapter 61 |
Articles of apparel and clothing
accessories, knitted or crocheted: |
|
|
| |
- Obtained by sewing together or
otherwise assembling, two or more pieces of knitted or
crocheted fabric which have been either cut to form or
obtained directly to form |
Manufacture from
yarn ()() |
|
| |
- Other |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
|
|
| ex Chapter 62 |
Articles of apparel and clothing
accessories, not knitted or crocheted; except for: |
Manufacture from
yarn ()() |
|
| ex 6202, ex 6204,
ex 6206, ex 6209 and ex 6211 |
Women's, girls' and babies'
clothing and clothing accessories for babies,
embroidered |
Manufacture from yarn ()
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 ()
|
|
| ex 6210 and
ex 6216 |
Fire-resistant equipment of
fabric covered with foil of aluminised polyester |
Manufacture from yarn ()
or
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 ()
|
|
| 6213 and 6214 |
Handkerchiefs, shawls, scarves,
mufflers, mantillas, veils and the like: |
|
|
| |
- Embroidered |
Manufacture from unbleached single yarn ()()
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 ()
|
|
| |
- Other |
Manufacture from unbleached single yarn ()()
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 ()
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 ()
|
|
| |
- Fire-resistant equipment of
fabric covered with foil of aluminised polyester |
Manufacture from yarn ()
or
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 ()
|
|
| |
- Interlinings for collars and
cuffs, cut out |
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
|
|
| |
- Other |
Manufacture from
yarn () |
|
| ex Chapter 63 |
Other made-up textile articles;
sets; worn clothing and worn textile articles; rags; except
for: |
Manufacture from materials of
any heading, except that of the product |
|
| 6301 to 6304 |
Blankets, travelling rugs, bed
linen etc.; curtains etc.; other furnishing articles: |
|
|
| |
- Of felt, of nonwovens |
Manufacture from ():
- natural fibres, or
- chemical materials or textile pulp
|
|
| |
- Other: |
|
|
| |
-- Embroidered
|
Manufacture from unbleached single yarn ()()
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 ()() |
|
| 6305 |
Sacks and bags, of a kind used
for the packing of goods |
Manufacture from ():
- natural fibres,
- man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
|
|
| 6306 |
Tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods: |
|
|
| |
- Of nonwovens |
Manufacture from ()():
- natural fibres, or
- chemical materials or textile pulp
|
|
| |
- Other |
Manufacture from unbleached
single yarn ()() |
|
| 6307 |
Other made-up articles,
including dress patterns |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 6308 |
Sets consisting of woven fabric
and yarn, whether or not with accessories, for making up into
rugs, tapestries, embroidered table cloths or serviettes, or
similar textile articles, put up in packings for retail
sale |
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 |
|
| ex Chapter 64 |
Footwear, gaiters and the like;
parts of such articles; except for: |
Manufacture from materials of
any heading, except from assemblies of uppers affixed to
inner soles or to other sole components of
heading 6406 |
|
| 6406 |
Parts of footwear (including
uppers whether 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 |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 65 |
Headgear and parts thereof;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 6503 |
Felt hats and other felt
headgear, made from the hat bodies, hoods or plateaux of
heading 6501, whether or not lined or trimmed |
Manufacture from yarn or textile
fibres () |
|
| 6505 |
Hats and other headgear, 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 |
Manufacture from yarn or textile
fibres () |
|
| ex Chapter 66 |
Umbrellas, sun umbrellas,
walking-sticks, seat-sticks, whips, riding-crops, and parts
thereof; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 6601 |
Umbrellas and sun umbrellas
(including walking-stick umbrellas, garden umbrellas and
similar umbrellas) |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| Chapter 67 |
Prepared feathers and down and
articles made of feathers or of down; artificial flowers;
articles of human hair |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 68 |
Articles of stone, plaster,
cement, asbestos, mica or similar materials; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 6803 |
Articles of slate or of
agglomerated slate |
Manufacture from worked
slate |
|
| ex 6812 |
Articles of asbestos; articles
of mixtures with a basis of asbestos or of mixtures with a
basis of asbestos and magnesium carbonate |
Manufacture from materials of
any heading |
|
| ex 6814 |
Articles of mica, including
agglomerated or reconstituted mica, on a support of paper,
paperboard or other materials |
Manufacture from worked mica
(including agglomerated or reconstituted mica) |
|
| Chapter 69 |
Ceramic products |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 70 |
Glass and glassware; except
for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 7003, ex 7004 and
ex 7005 |
Glass with a non-reflecting
layer |
Manufacture from materials of
heading 7001 |
|
| 7006 |
Glass of heading 7003, 7004
or 7005, bent, edge-worked, engraved, drilled, enamelled
or otherwise worked, but not framed or fitted with other
materials: |
|
|
| |
- Glass-plate substrates, coated
with a dielectric thin film, and of a semiconductor grade in
accordance with SEMII-standards () |
Manufacture from non-coated
glass-plate substrate of heading 7006 |
|
| |
- Other |
Manufacture from materials of
heading 7001 |
|
| 7007 |
Safety glass, consisting of
toughened (tempered) or laminated glass |
Manufacture from materials of
heading 7001 |
|
| 7008 |
Multiple-walled insulating units
of glass |
Manufacture from materials of
heading 7001 |
|
| 7009 |
Glass mirrors, whether or not
framed, including rear-view mirrors |
Manufacture from materials of
heading 7001 |
|
| 7010 |
Carboys, bottles, flasks, jars,
pots, phials, ampoules and other containers, of glass, of a
kind used for the conveyance or packing of goods; preserving
jars of glass; stoppers, lids and other closures, of
glass |
Manufacture from materials of any heading, except that of
the product
or
Cutting of glassware, provided that the total value of
the uncut glassware used does not exceed 50 % of the
ex-works price of the product
|
|
| 7013 |
Glassware of a kind used for
table, kitchen, toilet, office, indoor decoration or similar
purposes (other than that of heading 7010
or 7018) |
Manufacture from materials of any heading, except that of
the product
or
Cutting of glassware, provided that the total value of
the uncut glassware used does not exceed 50 % of the
ex-works price of the product
or
Hand-decoration (except silk-screen printing) of
hand-blown glassware, provided that the total value of the
hand-blown glassware used does not exceed 50 % of the
ex-works price of the product
|
|
| ex 7019 |
Articles (other than yarn) of
glass fibres |
Manufacture from:
- uncoloured slivers, rovings, yarn or chopped strands,
or
- glass wool
|
|
| ex Chapter 71 |
Natural or cultured pearls,
precious or semi-precious stones, precious metals, metals
clad with precious metal, and articles thereof; imitation
jewellery; coin; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 7101 |
Natural or cultured pearls,
graded and temporarily strung for convenience of
transport |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| ex 7102, ex 7103 and
ex 7104 |
Worked precious or semi-precious
stones (natural, synthetic or reconstructed) |
Manufacture from unworked
precious or semi-precious stones |
|
| 7106, 7108 and 7110 |
Precious metals: |
|
|
| |
- Unwrought |
Manufacture from materials of any heading, except those of
headings 7106, 7108 and 7110
or
Electrolytic, thermal or chemical separation of precious
metals of heading 7106, 7108 or 7110
or
Alloying of precious metals of heading 7106, 7108
or 7110 with each other or with base metals
|
|
| |
- Semi-manufactured or in powder
form |
Manufacture from unwrought
precious metals |
|
| ex 7107, ex 7109 and
ex 7111 |
Metals clad with precious
metals, semi-manufactured |
Manufacture from metals clad
with precious metals, unwrought |
|
| 7116 |
Articles of natural or cultured
pearls, precious or semi-precious stones (natural, synthetic
or reconstructed) |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 7117 |
Imitation jewellery |
Manufacture from materials of any heading, except that of
the product
or
|
|
| |
|
Manufacture from base metal
parts, not plated or covered with precious metals, provided
that the value of all the materials used does not exceed
50 % of the ex-works price of the product |
|
| ex Chapter 72 |
Iron and steel; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 7207 |
Semi-finished products of iron
or non-alloy steel |
Manufacture from materials of
heading 7201, 7202, 7203, 7204 or 7205 |
|
| 7208 to 7216 |
Flat-rolled products, bars and
rods, angles, shapes and sections of iron or non-alloy
steel |
Manufacture from ingots or other
primary forms of heading 7206 |
|
| 7217 |
Wire of iron or non-alloy
steel |
Manufacture from semi-finished
materials of heading 7207 |
|
| ex 7218, 7219 to
7222 |
Semi-finished products,
flat-rolled products, bars and rods, angles, shapes and
sections of stainless steel |
Manufacture from ingots or other
primary forms of heading 7218 |
|
| 7223 |
Wire of stainless steel |
Manufacture from semi-finished
materials of heading 7218 |
|
| ex 7224, 7225 to
7228 |
Semi-finished products,
flat-rolled products, 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 |
Manufacture from ingots or other
primary forms of heading 7206, 7218 or 7224 |
|
| 7229 |
Wire of other alloy steel |
Manufacture from semi-finished
materials of heading 7224 |
|
| ex Chapter 73 |
Articles of iron or steel;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 7301 |
Sheet piling |
Manufacture from materials of
heading 7206 |
|
| 7302 |
Railway or tramway track
construction material of 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 |
Manufacture from materials of
heading 7206 |
|
| 7304, 7305 and 7306 |
Tubes, pipes and hollow
profiles, of iron (other than cast iron) or steel |
Manufacture from materials of
heading 7206, 7207, 7218 or 7224 |
|
| ex 7307 |
Tube or pipe fittings of
stainless steel (ISO No X5CrNiMo 1712), consisting
of several parts |
Turning, drilling, reaming,
threading, deburring and sandblasting of forged blanks,
provided that the total value of the forged blanks used does
not exceed 35 % of the ex-works price of the
product |
|
| 7308 |
Structures (excluding
prefabricated buildings of heading 9406) and parts of
structures (for example, 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 |
Manufacture from materials of
any heading, except that of the product. However, welded
angles, shapes and sections of heading 7301 may not be
used |
|
| 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 Chapter 74 |
Copper and articles thereof;
except for: |
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
|
|
| 7401 |
Copper mattes; cement copper
(precipitated copper) |
Manufacture from materials of
any heading, except that of the product |
|
| 7402 |
Unrefined copper; copper anodes
for electrolytic refining |
Manufacture from materials of
any heading, except that of the product |
|
| 7403 |
Refined copper and copper
alloys, unwrought: |
|
|
| |
- Refined copper |
Manufacture from materials of
any heading, except that of the product |
|
| |
- Copper alloys and refined
copper containing other elements |
Manufacture from refined copper,
unwrought, or waste and scrap of copper |
|
| 7404 |
Copper waste and scrap |
Manufacture from materials of
any heading, except that of the product |
|
| 7405 |
Master alloys of copper |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 75 |
Nickel and articles thereof;
except for: |
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
|
|
| 7501 to 7503 |
Nickel mattes, nickel oxide
sinters and other intermediate products of nickel metallurgy;
unwrought nickel; nickel waste and scrap |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 76 |
Aluminium and articles thereof;
except for: |
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
|
|
| 7601 |
Unwrought aluminium |
Manufacture:
- from materials of any heading, except that of the
product, and
- in which the value of all the materials used does not
exceed 50 % of the ex-works price of the product
or
Manufacture by thermal or electrolytic treatment from
unalloyed aluminium or waste and scrap of aluminium
|
|
| 7602 |
Aluminium waste or scrap |
Manufacture from materials of
any heading, except that of the product |
|
| ex 7616 |
Aluminium articles other than
gauze, cloth, grill, netting, fencing, reinforcing fabric and
similar materials (including endless bands) of aluminium
wire, and expanded metal of aluminium |
Manufacture:
- from materials of any heading, except that of the
product. However, gauze, cloth, grill, netting, fencing,
reinforcing fabric and similar materials (including endless
bands) of aluminium wire, or expanded metal of aluminium
may be used; and
- in which the value of all the materials used does not
exceed 50 % of the ex-works price of the product
|
|
| Chapter 77 |
Reserved for possible future use
in the HS |
|
|
| ex Chapter 78 |
Lead and articles thereof;
except for: |
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
|
|
| 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 Chapter 79 |
Zinc and articles thereof;
except for: |
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
|
|
| 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 Chapter 80 |
Tin and articles thereof; except
for: |
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
|
|
| 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 8007 |
Tin waste and scrap; other
articles of tin |
Manufacture from materials of
any heading, except that of the product |
|
| Chapter 81 |
Other base metals; cermets;
articles thereof: |
|
|
| |
- Other base metals, wrought;
articles thereof |
Manufacture in which the value
of all the materials of the same heading as the product used
does not exceed 50 % of the ex-works price of the
product |
|
| |
- Other |
Manufacture from materials of
any heading, except that of the product |
|
| ex Chapter 82 |
Tools, implements, cutlery,
spoons and forks, of base metal; parts thereof of base metal;
except for: |
Manufacture from materials of
any heading, except that of the product |
|
| 8206 |
Tools of two or more of the
headings 8202 to 8205, put up in sets for retail
sale |
Manufacture from materials of
any heading, except those of headings 8202 to 8205.
However, tools of headings 8202 to 8205 may be
incorporated into the set, provided that their total value
does not exceed 15 % of the ex-works price of the
set |
|
| 8207 |
Interchangeable tools for hand
tools, whether or not power-operated, or for machine-tools
(for example, for pressing, stamping, punching, tapping,
threading, drilling, boring, broaching, milling, turning, or
screwdriving), including dies for drawing or extruding metal,
and rock drilling or earth boring tools |
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
|
|
| 8208 |
Knives and cutting blades, for
machines or for mechanical appliances |
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
|
|
| ex 8211 |
Knives with cutting blades,
serrated or not (including pruning knives), other than knives
of heading 8208 |
Manufacture from materials of
any heading, except that of the product. However, knife
blades and handles of base metal may be used |
|
| 8214 |
Other articles of cutlery (for
example, hair clippers, butchers' or kitchen cleavers,
choppers and mincing knives, paper knives); manicure or
pedicure sets and instruments (including nail files) |
Manufacture from materials of
any heading, except that of the product. However, handles of
base metal may be used |
|
| 8215 |
Spoons, forks, ladles, skimmers,
cake-servers, fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware |
Manufacture from materials of
any heading, except that of the product. However, handles of
base metal may be used |
|
| ex Chapter 83 |
Miscellaneous articles of base
metal; except for: |
Manufacture from materials of
any heading, except that of the product |
|
| ex 8302 |
Other mountings, fittings and
similar articles suitable for buildings, and automatic door
closers |
Manufacture from materials of
any heading, except that of the product. However, other
materials of heading 8302 may be used, provided that
their total value does not exceed 20 % of the ex-works
price of the product |
|
| ex 8306 |
Statuettes and other ornaments,
of base metal |
Manufacture from materials of
any 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 Chapter 84 |
Nuclear reactors, boilers,
machinery and mechanical appliances; parts thereof; except
for: |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 8401 |
Nuclear fuel elements |
Manufacture from materials of
any heading, except that of the product () |
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8402 |
Steam or other vapour generating
boilers (other than central heating hot water boilers capable
also of producing low pressure steam); super-heated water
boilers |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8403 and ex 8404 |
Central heating boilers other
than those of heading 8402 and auxiliary plant for
central heating boilers |
Manufacture from materials of
any heading, except those of headings 8403 and 8404 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 8406 |
Steam turbines and other vapour
turbines |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8407 |
Spark-ignition reciprocating or
rotary internal combustion piston engines |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8408 |
Compression-ignition internal
combustion piston engines (diesel or semi-diesel
engines) |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8409 |
Parts suitable for use solely or
principally with the engines of heading 8407
or 8408 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8411 |
Turbo-jets, turbo-propellers and
other gas turbines |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % 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 displacement
pumps |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| ex 8414 |
Industrial fans, blowers and the
like |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8415 |
Air conditioning machines,
comprising a motor-driven fan and elements for changing the
temperature and humidity, including those machines in which
the humidity cannot be separately regulated |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8418 |
Refrigerators, freezers and
other refrigerating or freezing equipment, electric or other;
heat pumps other than air conditioning machines of
heading 8415 |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials used does not
exceed 40 % of the ex-works price of the product,
and
- in which the value of all the non-originating
materials used does not exceed the value of all the
originating materials used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| ex 8419 |
Machines for wood, paper pulp,
paper and paperboard industries |
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 the same heading as the product used does not exceed
25 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8420 |
Calendering or other rolling
machines, other than for metals or glass, and cylinders
therefore |
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 the same heading as the product used does not exceed
25 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8423 |
Weighing machinery (excluding
balances of a sensitivity of 5 cg or better), including
weight operated counting or checking machines; weighing
machine weights 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 40 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8425 to 8428 |
Lifting, handling, loading or
unloading machinery |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % 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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8430 |
Other moving, grading,
levelling, scraping, excavating, tamping, compacting,
extracting or boring machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-ploughs and
snow-blowers |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 8431 |
Parts suitable for use solely or
principally with road rollers |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8439 |
Machinery for making pulp of
fibrous cellulosic material or for making or finishing paper
or paperboard |
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 the same heading as the product used does not exceed
25 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8441 |
Other machinery for making up
paper pulp, paper or paperboard, including cutting machines
of all kinds |
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 the same heading as the product used does not exceed
25 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8444 to 8447 |
Machines of these headings for
use in the textile industry |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| ex 8448 |
Auxiliary machinery for use with
machines of headings 8444 and 8445 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8452 |
Sewing machines, other than
book-sewing machines of heading 8440; furniture, bases
and covers specially designed for sewing machines; sewing
machine needles: |
|
|
| |
- Sewing machines (lock stitch
only) with heads of a weight not exceeding 16 kg without
motor or 17 kg with motor |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product,
- the value of all the non-originating materials used in
assembling the head (without motor) does not exceed the
value of all the originating materials used, and
- the thread-tension, crochet and zigzag mechanisms used
are originating
|
|
| |
- Other |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8456 to 8466 |
Machine-tools and machines and
their parts and accessories of headings 8456 to
8466 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8469 to 8472 |
Office machines (for example,
typewriters, calculating machines, automatic data processing
machines, duplicating machines, stapling machines) |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8480 |
Moulding boxes for metal
foundry; mould bases; moulding patterns; moulds for metal
(other than ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| 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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8484 |
Gaskets and similar joints of
metal sheeting combined with other material or of two or 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 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8485 |
Machinery parts, not containing
electrical connectors, insulators, coils, contacts or other
electrical features, not specified or included elsewhere in
this Chapter |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| ex Chapter 85 |
Electrical machinery and
equipment and parts thereof; sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles; except for: |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8501 |
Electric motors and generators
(excluding generating sets) |
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 8503 used does not exceed 10 % of the
ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8502 |
Electric generating sets and
rotary converters |
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 headings 8501 and 8503 used does not exceed
10 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 8504 |
Power supply units for automatic
data-processing machines |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| ex 8518 |
Microphones and stands
therefore; loudspeakers, whether or not mounted in their
enclosures; audio-frequency electric amplifiers; electric
sound amplifier sets |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8519 |
Turntables (record-decks),
record-players, cassette-players and other sound reproducing
apparatus, not incorporating a sound recording device |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8520 |
Magnetic tape recorders and
other sound recording apparatus, whether or not incorporating
a sound reproducing device |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8521 |
Video recording or reproducing
apparatus, whether or not incorporating a video tuner |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8522 |
Parts and accessories suitable
for use solely or principally with the apparatus of
headings 8519 to 8521 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8523 |
Prepared unrecorded media for
sound recording or similar recording of other phenomena,
other than products of Chapter 37 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8524 |
Records, tapes and other
recorded media for sound or other similarly recorded
phenomena, including matrices and masters for the production
of records, but excluding products of Chapter 37: |
|
|
| |
- Matrices and masters for the
production of records |
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 8523 used does not exceed 10 % of the
ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8525 |
Transmission apparatus for
radio-telephony, radio-telegraphy, radio-broadcasting or
television, whether or not incorporating reception apparatus
or sound recording or reproducing apparatus; television
cameras; still image video cameras and other video camera
recorders; digital cameras |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8526 |
Radar apparatus, radio
navigational aid apparatus and radio remote control
apparatus |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8527 |
Reception apparatus for
radio-telephony, radio-telegraphy or radio-broadcasting,
whether or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8528 |
Reception apparatus for
television, whether or not incorporating radio broadcast
receivers or sound or video recording or reproducing
apparatus; video monitors and video projectors |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8529 |
Parts suitable for use solely or
principally with the apparatus of headings 8525
to 8528: |
|
|
| |
- Suitable for use solely or
principally with video recording or reproducing
apparatus |
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
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8535 and 8536 |
Electrical apparatus for
switching or protecting electrical circuits, or for making
connections to or in electrical circuits |
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 8538 used does not exceed 10 % of the
ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8537 |
Boards, panels, consoles, desks,
cabinets and other bases, equipped with two or more apparatus
of heading 8535 or 8536, for electric control or
the distribution of electricity, including those
incorporating instruments or apparatus of Chapter 90,
and numerical control apparatus, other than switching
apparatus of heading 8517 |
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 8538 used does not exceed 10 % of the
ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 8541 |
Diodes, transistors and similar
semi-conductor devices, except wafers not yet cut into
chips |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8542 |
Electronic integrated circuits
and microassemblies: |
|
|
| |
- Monolithic integrated
circuits |
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 headings 8541 and 8542 used does not exceed
10 % of the ex-works price of the product
or
The operation of diffusion (in which integrated circuits
are formed on a semi-conductor substrate by the selective
introduction of an appropriate dopant), whether or not
assembled and/or tested in a country other than those
specified in Articles 3 and 4
|
Manufacture in which the value
of all the materials used does not exceed 25 % 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 headings 8541 and 8542 used does not exceed
10 % of the ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 8544 |
Insulated (including enamelled
or anodised) wire, cable (including coaxial cable) and other
insulated electric conductors, whether or not fitted with
connectors; optical fibre cables, made up of individually
sheathed fibres, whether or not assembled with electric
conductors or fitted with connectors |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8545 |
Carbon electrodes, carbon
brushes, lamp carbons, battery carbons and other articles of
graphite or other carbon, with or without metal, of a kind
used for electrical purposes |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8546 |
Electrical insulators of any
material |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8547 |
Insulating fittings for
electrical machines, appliances or equipment, being fittings
wholly of insulating materials apart from any minor
components of metal (for example, threaded sockets)
incorporated during moulding solely for purposes of assembly,
other than insulators of heading 8546; electrical
conduit tubing and joints therefor, of base metal lined with
insulating material |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8548 |
Waste and scrap of primary
cells, primary batteries and electric accumulators; spent
primary cells, spent primary batteries and spent electric
accumulators; electrical parts of machinery or apparatus, not
specified or included elsewhere in this Chapter |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| ex Chapter 86 |
Railway or tramway locomotives,
rolling-stock and parts thereof; railway or tramway track
fixtures and fittings and parts thereof; mechanical
(including electro-mechanical) traffic signalling equipment
of all kinds; except for: |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8608 |
Railway or tramway track
fixtures and fittings; mechanical (including
electromechanical) signalling, safety or traffic control
equipment for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields; parts of
the foregoing |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex Chapter 87 |
Vehicles other than railway or
tramway rolling-stock, and parts and accessories thereof;
except for: |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 8709 |
Works trucks, self-propelled,
not fitted with lifting or handling equipment, of the type
used in factories, warehouses, dock areas or airports for
short distance transport of goods; tractors of the type used
on railway station platforms; parts of the foregoing
vehicles |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8710 |
Tanks and other armoured
fighting vehicles, motorized, whether or not fitted with
weapons, and parts of such vehicles |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8711 |
Motorcycles (including mopeds)
and cycles fitted with an auxiliary motor, with or without
side-cars; side-cars: |
|
|
| |
- With reciprocating internal
combustion piston engine of a cylinder capacity: |
|
|
| |
-- Not exceeding 50 cm3
|
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 20 % of the
ex-works price of the product |
| |
-- Exceeding 50 cm3
|
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 25 % 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
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 8712 |
Bicycles without ball
bearings |
Manufacture from materials of
any heading, except those of heading 8714 |
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8715 |
Baby carriages and parts
thereof |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 8716 |
Trailers and semi-trailers;
other vehicles, not mechanically propelled; parts
thereof |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex Chapter 88 |
Aircraft, spacecraft, and parts
thereof; except for: |
Manufacture from materials of
any heading, except that of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 8804 |
Rotochutes |
Manufacture from materials of
any heading, including other materials of
heading 8804 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| 8805 |
Aircraft launching gear;
deck-arrestor or similar gear; ground flying trainers; parts
of the foregoing articles |
Manufacture from materials of
any heading, except that of the product |
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| Chapter 89 |
Ships, boats and floating
structures |
Manufacture from materials of
any heading, except that of the product. However, hulls of
heading 8906 may not be used |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex Chapter 90 |
Optical, photographic,
cinematographic, measuring, checking, precision, medical or
surgical instruments and apparatus; parts and accessories
thereof; except for: |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9001 |
Optical fibres and optical fibre
bundles; optical fibre cables other than those of
heading 8544; sheets and plates of polarizing material;
lenses (including contact lenses), prisms, mirrors and other
optical elements, of any material, unmounted, other than such
elements of glass not optically worked |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9002 |
Lenses, prisms, mirrors and
other optical elements, of any material, mounted, being parts
of or fittings for instruments or apparatus, other than such
elements of glass not optically worked |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9004 |
Spectacles, goggles and the
like, corrective, protective or other |
Manufacture in which the value
of all the materials used does not exceed 40% of the ex-works
price of the product |
|
| ex 9005 |
Binoculars, monoculars, other
optical telescopes, and mountings therefor, except for
astronomical refracting telescopes and mountings
therefor |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials used does not
exceed 40 % of the ex-works price of the product;
and
- in which the value of all the non-originating
materials used does not exceed the value of all the
originating materials used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 9006 |
Photographic (other than
cinematographic) cameras; photographic flashlight apparatus
and flashbulbs other than electrically ignited
flashbulbs |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials used does not
exceed 40 % of the ex-works price of the product,
and
- in which the value of all the non-originating
materials used does not exceed the value of all the
originating materials used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9007 |
Cinematographic cameras and
projectors, whether or not incorporating sound recording or
reproducing apparatus |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials used does not
exceed 40 % of the ex-works price of the product,
and
- in which the value of all the non-originating
materials used does not exceed the value of all the
originating materials used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9011 |
Compound optical microscopes,
including those for photomicrography, cinephotomicrography or
microprojection |
Manufacture:
- from materials of any heading, except that of the
product,
- in which the value of all the materials used does not
exceed 40 % of the ex-works price of the product,
and
- in which the value of all the non-originating
materials used does not exceed the value of all the
originating materials used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| ex 9014 |
Other navigational instruments
and appliances |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9015 |
Surveying (including
photogrammetrical surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical instruments and
appliances, excluding compasses; rangefinders |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9016 |
Balances of a sensitivity of
5 cg or better, with or without weights |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9017 |
Drawing, marking-out or
mathematical calculating instruments (for example, drafting
machines, pantographs, protractors, drawing sets, slide
rules, disc calculators); instruments for measuring length,
for use in the hand (for example, measuring rods and tapes,
micrometers, callipers), not specified or included elsewhere
in this chapter |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9018 |
Instruments and appliances used
in medical, surgical, dental or veterinary sciences,
including scintigraphic apparatus, other electro-medical
apparatus and sight-testing instruments: |
|
|
| |
- Dentists' chairs incorporating
dental appliances or dentists' spittoons |
Manufacture from materials of
any heading, including other materials of
heading 9018 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
- Other |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 9019 |
Mechano-therapy appliances;
massage apparatus; psychological aptitude-testing apparatus;
ozone therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration apparatus |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 9020 |
Other breathing appliances and
gas masks, excluding protective masks having neither
mechanical parts nor replaceable filters |
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
|
Manufacture in which the value
of all the materials used does not exceed 25 % of the
ex-works price of the product |
| 9024 |
Machines and appliances for
testing the hardness, strength, compressibility, elasticity
or other mechanical properties of materials (for example,
metals, wood, textiles, paper, plastics) |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9025 |
Hydrometers and similar floating
instruments, thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or not, and any
combination of these instruments |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9026 |
Instruments and apparatus for
measuring or checking the flow, level, pressure or other
variables of liquids or gases (for example, flow meters,
level gauges, manometers, heat meters), excluding instruments
and apparatus of heading 9014, 9015, 9028
or 9032 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9027 |
Instruments and apparatus for
physical or chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke analysis
apparatus); instruments and apparatus for measuring or
checking viscosity, porosity, expansion, surface tension or
the like; instruments and apparatus for measuring or checking
quantities of heat, sound or light (including exposure
meters); microtomes |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9028 |
Gas, liquid or electricity
supply or production meters, including calibrating meters
therefor: |
|
|
| |
- Parts and accessories |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| |
- Other |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9029 |
Revolution counters, production
counters, taximeters, mileometers, pedometers and the like;
speed indicators and tachometers, other than those of
heading 9014 or 9015; stroboscopes |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9030 |
Oscilloscopes, spectrum
analysers and other instruments and apparatus for measuring
or checking electrical quantities, excluding meters of
heading 9028; instruments and apparatus for measuring or
detecting alpha, beta, gamma, X-ray, cosmic or other ionizing
radiations |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9031 |
Measuring or checking
instruments, appliances and machines, not specified or
included elsewhere in this chapter; profile projectors |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9032 |
Automatic regulating or
controlling instruments and apparatus |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9033 |
Parts and accessories (not
specified or included elsewhere in this chapter) for
machines, appliances, instruments or apparatus of
Chapter 90 |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| ex Chapter 91 |
Clocks and watches and parts
thereof; except for: |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| 9105 |
Other clocks |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9109 |
Clock movements, complete and
assembled |
Manufacture in which:
- the value of all the materials used does not exceed
40 % of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of all the originating materials
used
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9110 |
Complete watch or clock
movements, unassembled or partly assembled (movement sets);
incomplete watch or clock movements, assembled; rough watch
or clock movements |
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 9114 used does not exceed 10 % of the
ex-works price of the product
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9111 |
Watch cases and parts
thereof |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9112 |
Clock cases and cases of a
similar type for other goods of this chapter, and parts
thereof |
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
|
Manufacture in which the value
of all the materials used does not exceed 30 % of the
ex-works price of the product |
| 9113 |
Watch straps, watch bands and
watch bracelets, and parts thereof: |
|
|
| |
- Of base metal, whether or not
gold- or silver-plated, or of metal clad with precious
metal |
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 50 % of the
ex-works price of the product |
|
| Chapter 92 |
Musical instruments; parts and
accessories of such articles |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
|
| Chapter 93 |
Arms and ammunition; parts and
accessories thereof |
Manufacture in which the value
of all the materials used does not exceed 50 % of the
ex-works price of the product |
|
| ex Chapter 94 |
Furniture; bedding, mattresses,
mattress supports, cushions and similar stuffed furnishings;
lamps and lighting fittings, not elsewhere specified or
included; illuminated signs, illuminated name-plates and the
like; prefabricated buildings; except for: |
Manufacture from materials of
any heading, except that of the product |
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| ex 9401 and
ex 9403 |
Base metal furniture,
incorporating unstuffed cotton cloth of a weight of
300 g/m2 or less |
Manufacture from materials of any heading, except that of
the product
or
Manufacture from cotton cloth already made up in a form
ready for use with materials of heading 9401
or 9403, provided that:
|
Manufacture in which the value
of all the materials used does not exceed 40 % of the
ex-works price of the product |
| |
|
- the value of the cloth does not exceed 25 % of the
ex-works price of the product, and
- all the other materials used are originating and are
classified in a heading other than heading 9401
or 9403
|
|
| 9405 |
Lamps and lighting fittings
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 |
|
Specimens of Movement
certificate EUR.1 and application for a movement certificate
EUR.1
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 Latvia and of Hungary 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. Certificate 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 make any later additions
impossible.
3. Goods must be described
in accordance with commercial practice and with sufficient detail
to enable them to be identified.
) If goods are note packed, indicate number of articles or
state « in bulk » as appropriate
Where, following the amendments
made to the nomenclature, the changes to the origin rules as
introduced by Additional Protocol No. 2 alter the substance of
any rule existing prior to Additional Protocol No. 2, 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 Additional Protocol No. 2.
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.
