31973R3614

No L 358 / 132 Official Journal ot the European Communities 28 . 12 . 73

REGULATION (EEC) No 3614/73 OF THE COMMISSION

of 20 December 1973

on the definition of the concept of 'originating products' for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries

THE COMMISSION OF THE EUROPEAN Having regard to Council Regulation (EEC) No COMMUNITIES , 3506/73 (r) of 18 December 1973 establishing in re­ spect of certain products falling within Chapters 1 to 24 of the Common Customs Tariff a scheme of gen­ Having regard to the Treaty establishing the Euro­ eralized preferences in favour of developing countries, pean Economic Community ; and in particular Article 1 thereof ;

Having regard to the Council Regulation (EEC) No 3500 /73 i 1 ) of 18 December 1973 on the opening, Having regard to Council Regulation (EEC) No allocation and administration of a Community tariff 3577/73 (8) of 28 December 1973 on the opening, quota for certain products originating in developing allocation and administration of a Community tariff countries, and in particular Article 1 thereof; quota for certain textile products originating in Yugo­ slavia, and in particular Article 1 thereof; Having regard to Council Regulation (EEC) No 3501 /73 (2) of 18 December 1973 establishing prefer­ ential tariffs in respect of certain products originat­ Having regard to Council Regulation (EEC) No ing in developing countries, and in particular Article 3578/73 (9) of 28 December 1973 establishing pref­ 1 thereof ; erential tariffs in respect of certain textile products originating in Yugoslavia, and in particular Article 1 thereof; Having regard to Council Regulation (EEC) No 3502/73 (3) of 18 December 1973 on the opening, allocation and administration of a Community tariff Whereas, as regards all the products referred to in quota for certain textile products originating in devel­ the abovementioned Regulations, rules should be oping countries, and in particular Article 1 thereof; established to define the conditions in which they acquire the character of originating products, the Having regard to Council Regulation (EEC) No mode of proof and the terms as to verification there­ 3503 /73 (4) of 18 December 1973 establishing prefer­ of; it is appropriate for this purpose to adopt the ential tariffs in respect of certain textile products provisions of Regulation (EEC) No 2862/71 ( 10) of originating in developing countries, and in particu­ 22 December 1971, defining the concept of 'originat­ lar Article 1 thereof; ing products' for the purposes of the application of tariff preferences granted by the Community ; it is Having regard to Council Regulation (EEC) No necessary to amend that Regulation and List A 3504/73 (5) of 18 December 1973 on the opening, annexed thereto, in view of experience gained ; allocation and administration of a Community tariff quota for certain textile products and footwear orig­ Whereas it is necessary to make temporary provisions inating in developing countries, and in particular for the benefit of countries certain of whose products Article 1 thereof; have not previously enjoyed tariff preferences or have been enjoying them for a period of less than six Having regard to Council Regulation (EEC) No months ; 3505/73 (6) of 18 December 1973 establishing pre­ ferential tariffs in respect of certain textile products and footwear originating in developing countries, and Whereas the measures provided for in this Regulation in particular Article 1 thereof ; are in accordance with the Opinion of the Com­ mittee on Origin ,

(x) See p. 1 of this Official Journal . (2) See p. 15 of this Official Journal. (3) See p. 60 of this Official Journal . (7 ) See p. 94 of this Official Journal. (4) See p. 69 of this Official Journal . (8) OJ No L 359 , 28 . 12 . 1973 , p . 35 . (5) See p. 76 of this Official Journal . (9) OJ No L 359 , 28 . 12 . 1973 , p . 42. (6) See p. 84 of this Official Journal . (10) OJ No L 289 , 31 . 12 . 1971 , p . 11 .

28 . 12 . 73 Official Journal of the European Communities No L 358 / 133

HAS ADOPTED THIS REGULATION : Article 3

1 . For the purposes of applying the provisions of TITLE I Article 1 (b), the following shall be considered suf­ ficient : Article 1 ( a) working or processing which places the goods obtained under a tariff heading other than that For the purpose of applying the provisions concern­ applicable to each of the products used except, ing tariff preferences granted by the Community to however, for those products specified in List A to certain products originating in developing countries, which the special provisions drawn up for that the following shall be considered as products orig­ List apply; inating in a country enjoying those preferences, pro­ vided that these products have been transported (b) working or processing specified in List B. directly, within the meaning of Article 5, into the Community : Tariff sections, chapters and headings shall mean the tariff sections, chapters and headings of the (a) products wholly obtained or produced in that Brussels Nomenclature for the classification of goods country, in customs tariffs.

(b) goods obtained or produced in that country in 2 . For the purposes of applying Article 1 (b), the the manufacture of which products other than following working or processing shall always be con­ those referred to in subparagraph (a) were used, sidered insufficient to give the products in question provided that those products have undergone the character of originating products, irrespective of sufficient working or processing within the mean­ whether there is a change of tariff heading : ing of Article 3 .

( a) Operations intended to ensure the preservation The products specified in List C are excluded from of goods in good condition during transportation the application of the provisions of this Regulation. and storage (ventilation, spreading out, drying, refrigeration, preservation in brine or in water Article 2 to which sulphur or other substances have been added, removal of damaged parts and similar operations); The following shall be considered to have been wholly obtained or produced in a beneficiary country (b) Simple operations involving dust removal, sifting, within the meaning of Article 1 ( a): sorting, classification, matching (including making up sets of articles, washing, painting, cutting up); ( a) Mineral products extracted from its soil or from its sea bed ; ( c) (i) Repacking, splitting up and assembling packets, (b) Vegetable products harvested there ; ( ii) Putting into bottles, flasks, bags, cases and ( c) Live animals born and raised there ; boxes and onto trays, etc, and all other simple packing operations; (d) Products obtained there from live animals raised there ; (d) Affixing to the products themselves or to their packaging marks, labels or other similar dis­ (e) Products of hunting or fishing carried on there; tinguishing signs ;

(f) Products of sea fishing and other products taken (e) The simple mixing of products, even of different from the sea by its vessels ; types, when one or more of the components of the mixture do not satisfy the requirements laid (g) Products made on board its factory ships exclu­ down in this Regulation in order to be able to be sively from the products referred to in (f); considered as originating products ;

(h) Used articles collected there fit only for the re­ (f) The simple assembly of parts of articles in order covery of raw materials ; to create a complete article;

(i ) Waste and scrap resulting from manufacturing operations which have been carried out there ; (g) A combination of two or more of the operations listed in (a) to (f); (j ) Goods which are produced there exclusively from products referred to in subparagraphs (a) to (i). (h ) The slaughter of animals.

No L 358/ 134 Official Journal of the European Communities 28 . 12.73

Article 4 or

( b) a certificate issued by the customs authorities of When Lists A and B referred to in Article 3 provide the country of transit : that goods obtained from a beneficiary country shall be considered to be originating products only if the — giving an exact description of the goods, value of the products used does not exceed a specific — stating the dates of unloading and re-loading percentage of the value of goods obtained, the values of the goods or of their embarkation or disem­ to be taken into consideration in determining this barkation, identifying the ships used, percentage shall be : — certifying the conditions under which the — firstly : goods remained in the transit country, or

as regards products which can be proved to have (c) failing these, any substantiating documents. been imported : their value for customs purposes at the time of importation;

Article 6 as regards products of undetermined origin : the verifiable price paid for those products in the territory of the country where manufacture takes Upon importation into the Community, originating place ; products within the meaning of this Regulation shall qualify for the application of the provisions concern­ — secondly : ing tariff preferences referred to in Article 1 on the ex-factory price of the goods obtained, exclud­ production of a certificate of origin Form A issued ing internal taxes refunded or refundable on either by the customs authorities or by other govern­ exportation . mental authorities of the exporting beneficiary country, provided that the latter country assists the Community by allowing the customs authorities of Article 5 Member States to verify that the certificate is auth­ entic and is in proper form and order.

1 . The following shall be considered to be trans­ ported directly from the exporting beneficiary country However, originating products within the meaning into the Community : of this Regulation which are sent by post (including those sent by parcel post) shall, provided that the consignments contains only originating products and ( a) Products transported without passing through the that their value does not exceed 1 000 units of territory of another country; account (x) per consignment, qualify on entry into the Community for the application of the provisions (b) Products whose transport involves transit through concerning tariff preferences referred to in Article 1 , the territories of countries other than the export­ on production of a Form APR, on condition that the ing beneficiary country, with or without assistance specified in the preceeding paragraphs is transhipment or temporary storage within those forthcoming in respect of the said form. countries, provided that transit through those countries is justifiable on geographical grounds or exclusively on account of transport requirements Article 7 and that the goods have remained under tht supervision of the customs authorities of the 1 . The certificate of origin Form A must be pro­ country of transit or storage, and have not entered duced within five months of the date of issue by into trade or consumption there and have not the responsible governmental authority of the export­ undergone there any operations other than un­ ing beneficiary country to the Community customs loading and loading or any operation intended to office at which the goods are presented. keep them in good condition.

2. "When goods pass through the territory of one 2. Evidence that the conditions referred to in para­ or more countries, in accordance with the provisions graph 1 (b) have been fulfilled shall be supplied to of Article 5 ( 1 ) (b), the time limit fixed in paragraph the responsible customs authorities in the Com­ 1 for the production of the certificate shall be ex­ munity by the production of : tended to 10 months .

(a) a through bill of lading issued in the exporting beneficiary country covering the passage through i1 ) One unit of account (u.a .) is worth 0-88867088 grammes the country of transit; of pure gold .

28 . 12 . 73 Official Journal of the European Communities No L 358/ 135

Article 8 (b ) that the said exporter has sold the goods or has disposed of them to a consignee in the Com­ munity; In the importing Member States the certificate shall be presented to the customs authorities in accordance (c) that the goods have been consigned during the with the provisions laid down by the laws and regu­ exhibition or immediately afterwards to the Com­ lations of that State. The authorities concerned munity, in the state in which they were consigned may demand a translation of the certificate. Further­ to the exhibition; more, they may require that the import entry con­ tains a statement by the importer to the effect that (d) that the goods have not since they were consigned the goods satisfy the conditions required for the tariff to the exhibition been used for purposes other preferences referred to in Article 1 . than demonstration at that exhibition.

2. The certificate of origin must be produced in the Article 9 usual way to the competent customs authorities in the Community. The name and address of the exhi­ bition must be indicated thereon. If necessary, ad­ 1 . Goods consisting of small consignments sent to ditional documentary information on the nature of private persons or contained in passengers' personal the goods and the conditions under which they have baggage shall, provided that the goods are not im­ been exhibited may be required. ported by way of trade, be admitted into the Com­ munity as originating products qualifying for the 3 . Paragraph 1 applies to all trade, industrial, agri­ tariff preferences referred to in Article 1 without the cultural or crafts exhibitions, fairs or similar public production of a certificate of origin Form A or the shows or displays other than those organized for completion of a Form APR, if they are declared to private purposes in shops or business premises with fulfil the requirements of this Article and there is a view to the sale of foreign goods, and during which no doubt as to the validity of the declaration. the goods remain under customs control.

2. Importations which are not by way of trade shall be taken to mean those which appear to be of an Article 11 occasional nature and which consist solely of goods for personal or family use of the traveller or of those Certificates of origin which are presented to the for whom they are intended and which by their responsible customs authorities in the Community nature or quantity have no commercial use. after the expiry of the time limit referred to in Article 7 may be accepted for application of the provisions Furthermore, the total value of these goods must concerning tariff preferences referred to in Article 1 , not exceed 60 units of account in the use of small if the non-observance of the time limit is attributable consignments or 200 units of account in the use of to force majeure or exceptional circumstances. goods contained in passengers' personal baggage. Apart from such cases, the competent Community customs authorities may accept the certificates pro­ vided the goods have been presented to them before Article 10 the expiry of the said time limit.

1 . Goods despatched from a beneficiary country Article 12 enjoying preferences to be shown in an exhibition in another country and sold after the exhibition for importation into the Community shall, on such im­ The discovery of slight discrepancies between the statements made on the certificate and those on the portation, qualify for application of the provisions concerning the tariff preferences referred to in Article documents presented to the customs office for the 1 provided that they satisfy the conditions laid down purpose of completing the formalities for the impor­ in this Regulation entitling them to be recognized tation of goods shall not automatically invalidate the certificate if it can be established that the latter as originating in the exporting beneficiary country and that proof is supplied to the competent Commu­ corresponds to the goods presented. nity customs authorities :

Article 13 (a) that an exporter has consigned the goods from the territory of the exporting beneficiary country to the country in which the exhibition was held 1 . Retroactive checks on certificates Form A and and has exhibited them there; Forms APR shall be carried out at random : and

No L 358 / 136 Official Journal of the European Communities 28 . 12 . 73

whenever the relevant customs authorities in the 2. The exporter or his representative shall submit Community have reasonable doubt as to the authen­ with the application any necessary supporting docu­ ticity of the document or as to the accuracy of the ments proving that the goods to be exported are eli­ information regarding the true origin of the goods gible for the issue of a certificate of origin. in question.

2 , For the purpose of applying the provisions of Article 17 paragraph 1 , the competent customs authorities in the Community shall send the Certificate Form A or The competent governmental authority of the export­ sheet 1 of the Form APR to the responsible govern­ ing beneficiary country shall ensure that the certi­ mental authority in the exporting beneficiary country ficates and the application are duly completed. indicating, where appropriate, the grounds of form or substance which justify an enquiry. The auth­ orities shall attach to sheet 1 of the Form APR the Article 18 invoice or a copy of it, if this has been produced, and shall forward any information which may be available and which tends to show that the particulars The certificate must conform to the specimen shown on the certificate or on the form are inaccurate. in the Annex. It shall be made out in English or French. If it is handwritten it must be completed If the competent customs authority in the Com­ in ink and in block capital letters. munity decides to suspend application of the provisions concerning tariff preferences referred to in Article 1 , The dimensions of the certificate shall be 210 X while awaiting the results of the check, they may, 297 mm. The paper used shall be white sized writing subject to any safeguards considered necessary, offer paper not containing mechanical pulp and weighing to release the goods to the importer. not less than 25 grammes per square meter. It shall have a green machine-turned background pattern so that any falsification by mechanical or chemical Article 14 means is clearly apparent.

The explanatory notes, lists A, B and C, the specimen Each certificate shall bear a serial number by which certificate of origin Form A and the specimen Form it can be identified. APR which are annexed to this Regulation form an integral part of this Regulation. Article 19

TITLE II As this certificate is to be the document for estab­ lishing eligibility for the application of the provisions concerning tariff preferences, referred to in Article 1 , the competent governmental authority of the export­ Article 15 ing country must take the necessary measures in order to verify the origin of the goods and to check For the purposes of applying the provisions concern­ other information given in the certificate. ing tariff preferences referred to in Article 1 , the beneficiary country enjoying preferences shall comply or ensure compliance with the rules concerning the Article 20 completion and issue of certificates of origin Form A, the conditions for the use of Forms APR and those concerning administrative cooperation contained in 1 . The certificate shall be issued by the competent the following Articles . governmental authority of the beneficiary country enjoying preferences, if the goods to be exported may be considered to be products originating in that country within the meaning of Title I of this Regu­ Section I lation.

Completion and issue of certificates of origin Form A 2. In order to verify whether the condition referred to in paragraph 1 has been satisfied, the competent governmental authority shall have the right to call Article 16 for any supporting documents or to carry out any check which it considers appropriate . 1 . A certificate of origin shall be delivered only upon written application from the exporter or his autho­ 3 . The competent governmental authority of the rized representative . beneficiary country shall refuse to issue a certificate

28 . 12 . 73 Official Journal of the European Communities No L 358/ 137

if it appears from the documents submitted that the which have not been presented will be transported. goods to which it relates are not intended for the The date -on the final certificate shall be that on Community or for a preference-giving country ap­ which the provisional certificate was issued. plying the same rules as those laid down in Title I of this Regulation. Article 23

Article 21 The replacement of one or more certificates of origin Form A by one or more other certificates of origin Form A shall always be possible, provided that it is The certificate shall be given to the exporter as soon carried out in the Community customs office were as exportation is actually carried out or when a gua­ the goods are to be found. rantee is given that it will be carried out.

Article24¶

Article 22 1 . In exceptional cases, a certificate may be issued after the actual exportation of the goods to which 1 . When goods to be exported from a beneficiary it refers, should it not have been issued at the time country, the final destination of which is unknown, of exportation as a result of involuntary errors or have to pass through the territories of one or more omissions or other special circumstances. countries, in accordance with the provisions of Ar­ ticle 5 ( 1 ) (b), the exporter may apply for the issue 2 . The competent governmental authority may issue of a provisional certificate of origin. a certificate retrospectively only when it has been checked that the information contained in the expor­ ter's application agrees with that contained in the In this case, the word 'PROVISOIRE' or 'PRO­ corresponding export file and that no certificate of VISIONAL' shall be stamped in red ink on the certi­ origin was issued when the goods in question were ficate of origin under heading 2 of Form A. exported .

2. When the final destination in the Community of Certificates of origin issued restrospectively must bear the goods is known, and so long as the goods satisfy the endorsement 'DELIVRE A POSTERIORI', or the conditions provided for in this Regulation, the 'ISSUED RETROSPECTIVELY', which must be provisional certificate of origin shall, at the written written in red ink. request of the importer, have the same value as the final certificate of origin for all or part of the goods described on it, provided it has been endorsed to this Article 25 effect by the customs office where the goods are presented. The application must be accompanied by In the event of the theft, loss or destruction of a the provisional certificate and by all the documents certificate of origin, the exporter may request the required to establish that the goods have been trans­ competent governmental authority who issued it to ported into the Community, in conformity with the supply a duplicate made out on the basis of the conditions provided for in Article 5 . export documents in its possession. A duplicate issued in this way must bear the endorsement 'DUPLI­ Such validation can apply only to those goods which CATA' or 'DUPLICATE' written in red ink. are intended for the Member States on whose terri­ tory the customs office carrying out the operation is situated. The duplicate, on which the date of the original cer­ tificate must be given, shall be valid as from that date . Should the validation apply to all the goods described on the provisional certificate of origin, the customs office which has carried out the validation shall with­ Section II draw the certificate.

Conditions for the use of Forms APR If the validation applies to only part of the goods described in the provisional certificate, the customs office which has been called upon to carry out the Article 26 operation shall issue a final certificate referring only to those goods actually presented. This shall be indi­ cated on the provisional certificate which shall be The Form APR, which must correspond to the speci­ forwarded to the customs offices to which the goods men contained in the Annex, shall be completed by

No L 358 / 138 Official Journal of the European Communities 28 . 12 . 73

the exporter. It shall be made out in English or Article 30 French. If it is handwritten, it must be completed in ink and in block capital letters. The Form APR shall comprise two sheets, each sheet measuring When an application for retroactive check has been 210 X 148 mm. The paper used shall be white, sized made in accordance with the provisions of Article 13 writing paper, free of mechanical pulp, dressed for of Title I, such a check shall be carried out and writing purposes and weighing not less than 25 its results shall be communicated within a maximum grammes per square meter . of three months to the competent customs authorities in the Community. The results should prove whether the certificate of origin Form A or the disputed Form The Form APR may be perforated mechanically so APR applies to the goods actually exported and whe­ that the two sheets can be separated and the label ther these goods do in fact qualify for the applica­ of the second sheet may be detached. The reverse tion of the provisions concerning tariff preferences side of the label may be gummed. referred to in Article 1 . For the purposes of retro­ active checks of certificates of origin Form A, the Each sheet of the form must bear an identifying serial export documents or copies of certificates taking number. the place of these should be kept for at least two years by the competent governmental authority in the exporting beneficiary country. Article 27

A Form APR shall be completed for each postal con­ signment. After completing and signing the two sheets Article 31 of the form, the exporter shall, in the case of con­ signments being sent by parcel post, attach the two sheets to the despatch note. In the case of consign­ 1 . Textile products which satisfy the requirements ments sent by letter post, he shall insert his declar­ of this Regulation and which have been despatched ation (sheet 1 ) in the packet and shall attach the label from Yugoslavia, the Philippines, Malaysia, or Indo­ of sheet 2 to the outer packing. nesia, after the date of entry into force of the pro­ visions relating to tariff preferences granted to those countries, or are, on the said date either in transit Article 28 or under temporary warehouse procedure, in customs warehouses or free zones in the Community or in 1 . If the goods contained in the consignment have one of those four countries may, within the time already been checked in the exporting beneficiary limit provided for each case in paragraph 3 , benefit country for conformity with the provisions of this in the Community from the provisions of the pref­ Regulation, the exporter may refer to this check erential tariff system, provided that a certificate of in the space for 'observations' on the Form APR origin Form A is issued retrospectively by the com­ ( sheet 1 ). petent governmental authorities of one of the four countries referred to above, as the case may be, and 2. As appropriate, the exporter shall write 'APR' together with documentary evidence of direct trans­ followed by the serial number of the Form APR port, are presented to the customs authorities in the used either on the C 1 green label, or on the C 2 / Community within such period of time as shall be C P 3 customs declaration . determined by them.

2. Products which satisfy the requirements of this Section III Regulation and which have been despatched from Romania after the date of entry into force of the provisions relating to tariff preferences granted to Methods of administrative cooperation that country, or are on the said date either in transit or under temporary warehouse procedure, in customs warehouses or free zones in the Community or in Article 29 Romania, may enter the Community within six months from the date aforesaid under the preferen­ The beneficiary countries shall send the Commission tial tariff arrangements, provided that a certificate of the European Communities the names and ad­ of origin Form A which has been issued by the com­ dresses of the governmental authorities competent to petent governmental authorities in Romania, together issue certificates of origin together with specimens of with documents proving that the goods have been stamps used by these authorities. The Commission transported directly, are presented to the customs shall forward this information to the Customs auth­ authorities in the Community within such period of orities of the Member States. time as shall be determined by them.

28 . 12 . 73 Official Journal of the European Communities No L 358 / 139

3 . The time limits referred to in paragraph 1 shall — Six months for products originating in Malaysia be as follows : or Indonesia.

— Two months for products originating in Yugo­ Article 32 slavia,

— Three months for products originating in the This Regulation shall enter into force on 1 Philippines, January 1974.

This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels , 20 December 1973.

For the Commission

The President

Francois-Xavier ORTOLI

No L 358/ 140 Official Journal of the European Communities 28 . 12 . 73

EXPLANATORY NOTES

Note 1 — Article 1 :

The terms 'in a beneficiary country' shall also apply to the territorial waters of that country .

Vessels operating in the high seas , including 'factory ships', on board of which the processing or working of the products of their fishing activities is carried out, are said to be part of the territory of the beneficiary country to which they belong, provided that they satisfy the conditions laid down in explanatory note 4.

Note 2 — Article 1 :

In order to determine whether a product originates in a beneficiary country, it shall not be neces­ sary to establish whether the power and fuel , plant and equipment, the machines and tools used to obtain this product originate or not in other countries .

Note 3 — Article 1 :

Packing is considered to form a whole with the goods which it contains . However, this provision i does not apply to packing which is not of the normal type used for the article packed and which has intrinsic utilization value and is of a durable nature .

Note 4 — Article 2 (f) :

The expressions 'its vessels' shall apply only to ships :

— which are registered or recorded in a beneficiary country,

— which fly the flag of a beneficiary country,

— which are at least 50% owned by nationals of the beneficiary country or by a company whose head office is in that country, where the ' managers', the chairman of the board of directors or of the supervisory board and the majority of the members of such boards are nationals of that country and where , furthermore, in the case of partnership or limited companies , at least half of the capital belongs to that country, to public bodies or nationals of that country, — whose captains and officiers are all nationals of the beneficiary country,

— and where at least 75 % of the crew are nationals of the beneficiary country .

Note 5 — Article 4 :

The ex-factory price shall mean the price paid to the manufacturer in whose undertaking the final processing or working operations are carried out, and shall include the values of all the products used . Value for customs purposes shall mean the value defined in the agreement on the value of goods for customs purposes signed in Brussels on the 15 December 1950.

28 . 12 . 73 Official Journal of the European Communities No L 358/ 141

LIST A

List of working or processing operations which result in a change of tariff heading without conferring the status of 'originating' products on the products undergoing such operations, or conferring this status only subject to certain conditions

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

07.02 Vegetables (whether or not Freezing of vegetables cooked ), preserved by freezing

07.03 Vegetables provisionally preserved Placing in brine or in other in brine, in sulphur water or in solutions of vegetables of heading other preservative solutions , but No 07.01 not specially prepared for immediate consumption

07.04 Dried , dehydrated or evaporated Drying, dehydration , evaporation, vegetables , whole , cut, sliced, cutting, breaking, powdering of broken or in powder, but riot vegetables of heading Nos 07.01 further prepared to 07.03

08.10 Fruit (whether or not cooked), Placing in brine or in other preserved (for example by sulphur solutions of fruit of heading dioxide gas, in brine, sulphur Nos 08.01 to 08.09 inclusive water or in other preservative solutions), but unsuitable in that state for immediate consumption

08.12 Fruit, dried, other than that falling Drying of fruit within heading Nos 08.01 , 08.02, 08.03 , 08.04 or 08.05

11.03 Flours of the leguminous vegetables Manufacture from dried legumin­ falling within heading No 07.05 ous vegetables

11.04 Flours of the fruits falling within Manufacture from fruits of Chap­ any heading in Chapter 8 ter 8

ex 15.04 Fish-liver oil, whether or not Manufacture from fish caught by refined with a vitamin A content fishing vessels of foreign countries not exceeding 2 500 international units per gramme

ex 15.06 Other animal oils and fats (includ­ Manufacture from products of ing neat's-foot oil and fats from Chapter 2 bones or waste)

ex 16.02 Other prepared or preserved meat Manufacture from products of or meat offal Chapter 2

ex 16.04 Prepared or preserved fish, includ­ Manufacture from products of ing caviar and caviar substitutes Chapter 3

ex 16.05 Crustaceans and molluscs , pre­ Manufacture from products of pared or preserved, excluding Chapter 3 common shrimps (crangon sp.p .)

No L 358 / 142 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

17.02 Other sugars ; sugar syrups ; arti­ Manufacture from any kind of ficial honey (whether or not mixed products with natural honey); caramel

17.04 Sugar confectionery , not con­ Manufacture from other products taining cocoa of Chapter 17

17.05 Flavoured or coloured sugars, Manufacture from any product syrups and molasses , but not including fruit juices containing added sugar in any proportion

ex 18.06 Cocoa powder, not otherwise Manufacture from sucrose or sweetened than by the simple manufacture in which the value of addition of sucrose the products of heading Nos 18.01 to 18.05 inclusive used exceeds 40% of the value of the finished product

19.02 Preparations of flour, starch or Manufacture from cereals and malt extract, of a kind used as derived products, meat, milk and infant food or for dietetic or sugars culinary purposes, containing less than 50% by weight of cocoa

ex 19.04 Tapioca and sago and sago Manufacture from various pro­ substitutes obtained from potato ducts or other starches

19.05 Prepared foods obtained by the Manufacture from various pro­ swelling or roasting of cereals or ducts cereal products (puffed rice, corn flakes and similar products)

19.06 Manufacture from products of Communion wafers, empty cachets of a kind suitable for pharma­ Chapter 11 ceutical use, sealing wafers, rice paper and similar products

19.07 Bread, ships' biscuits and other Manufacture from products of ordinary bakers' wares , not con­ Chapter 11 taining added sugar, honey, eggs, fats, cheese or fruit

ex 19.08 Manufacture from products of Gingerbread and the like Chapter 11

ex 20.01 Vegetables and fruit, prepared or Manufacture from ' originating' preserved by vinegar or acetic products of Chapters 7 and 8 acid, with or without sugar, whether or not containing salt, spices or mustard, except mango chutney, gherkins and cucumbers

ex 20.02 Sauerkraut and capers prepared or Manufacture from ' originating' preserved otherwise than by vin­ products of Chapter 7 egar or acetic acid

ex 20.03 Fruits falling within heading No Manufacture from 'originating' 08.01 , except pineapples , preserved products of Chapters 8 and 17 by freezing, containing added sugar

28 . 12 . 73 Official Journal of the European Communities No L 358 / 143

List A (continued.)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

ex 20.04 Fruits falling within heading No Manufacture from 'originating' 08.01 , excluding pineapples, pre­ products of Chapters 8 and 17 served by sugar (drained, glacé or crystallized)

ex 20.05 Jams and marmalades of citrus Manufacture from 'originating' fruit, except those of oranges, and products of Chapters 8 and 17 jams, fruit jellies, marmalades , fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar, of fruits falling within heading No 08.01 except pineapples

ex 20.06 Fruit otherwise prepared or pre­ Manufacture from ' originating' served, whether or not contain­ products of Chapters 8 , 9, 17 and 22 ing added sugar or spirit

ex 20.07 Fruit juices (including grape must) Manufacture from 'originating' and vegetable juices , whether or products of Chapters 7, 8 and 17 not containing added sugar, but unfermented and not containing spirit

ex 21.04 Sauces ; mixed condiments and Manufacture from tomato con­ centrate the value of which does mixed seasonings, except sauces with a basis of vegetable oils not exceed 50% of the value of or of liquid mango chutney , the finished product containing tomato concentrate

21.05 Soups and broths, in liquid, solid Manufacture from products of or powder form ; homogenized heading No 20.02 food preparations

ex 22.02 Lemonade, flavoured spa waters Manufacture from fruit juices and flavoured aerated waters , and other non-alcoholic beverages , not including fruit and vegetable juices falling within heading No 20.07, not containing milk or fats derived from milk

ex 24.02 Manufacture in which at least 70% Cigarettes , cigars and cigarillos , tobacco for smoking by quantity of the materials of heading No 24.01 used are 'orig­ inating' products

ex 28.13 Hydrobromic acid Any manufacture from products of heading No 28.01

ex 28.19 Zinc oxide Any manufacture from products of heading No 79.01

ex 28.27 Lead oxides ; red lead and orange Any manufacture from products lead of heading No 78.01

ex 28.28 Lithium hydroxide Any manufacture from products of heading No 28.42

No L 358/ 144 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not "Working or processing that confers confer the status of 'originating* the status of 'originating' products products when the following conditions are met CCT Description heading No

ex 28.29 Lithium fluoride Any manufacture from products of heading Nos 28.28 and 28.42

ex 28.30 Lithium chloride Any manufacture from products of heading Nos 28.28 and 28.42

ex 28.33 Bromides Any manufacture from products of heading Nos 28.01 and 28.13

ex 28.38 Aluminium sulphate Any manufacture from products of heading No 28.20

ex 28.42 Lithium carbonate Any manufacture from products of heading No 28.28

ex 29.02 Organic bromides Any manufacture from products of heading Nos 28.01 and 28.13

ex 29.02 Dichlordiphenyltrichloroethane Transformation of ethanol into chloral and condensation of chloral with monochlorobenzol

ex 29.35 Pyridine ; alpha-picoline ; beta­ Transformation of acetylene into picoline ; gamma-picoline acetaldehyde and transformation of acetaldehyde into pyridine or picoline

ex 29.35 Vinylpridine Transformation of acetaldehyde into picolines and transformation of picolinea into vinylpyridine

ex 29.38 Nicotinic acid (Vitamin PP) Transformation of acetaldehyde into beta-picoline and transform­ ation of beta-picoline into nicoti­ nic acid

30.03 Medicaments (including veterinary Manufacture from active sub­ medicaments) stances

ex 30.04 Wadding, gauze, bandages and Manufacture from ' originating' similar articles (for example, dress­ pharmaceutical substances ings , adhesive plasters , poultices) impregnated or coated with phar­ maceutical substances for medical or surgical purposes)

31.05 Manufacture in which the value Other fertilizers ; goods of the present Chapter in tablets, lozenges of the products used does not exceed 50% of the value of the and similar prepared forms or in packings of a gross weight not finished product exceeding 10 kg

32.06 Colour lakes Any manufacture from materials of heading Nos 32.04 and 32.05

28 . 12 . 73 Official Journal of the European Communities No L 358 / 145

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

32.07 Other colouring matter ; inorganic Mixing of oxides or salts of products of a kind used as Chapter 28 with extenders such luminophores as barium sulphate, chalk , barium carbonate and satin white

32.10 Artists', students ' and signboard Manufacture from products of painters' colours, modifying tints, heading Nos 32.04 to 32.09 amusement colours and the like, inclusive in tablets , tubes, jars , bottles, pans or in similar forms of packings , including such colours in sets or outfits, with or without brushes , palettes or other ac­ cessories

32.12 Glaziers ' putty ; grafting putty ; Manufacture from products of painters' fillings, and stopping, heading No 32.09 non refractory surface preparations scaling and similar mastics, in­ cluding resin mastics and cements

ex 32.13 Inks other than printing inks Manufacture from products of heading No 32.09

33.02 Terpenic by-products of the deter­ Manufacture from products of penation of essential oils heading No 33.01

33.05 Aqueous distillates and aqueous Manufacture from products of solutions of essential oils , including heading No 33.01 such products suitable for med­ icinal uses

34.01 Soap ; organic surface-active pro­ Manufacture from products of ducts and preparations for use as heading Nos 34.02 and 34.05 soap, in the form of bars, cakes or moulded pieces or shapes , whether or not combined with soap

34.02 Organic surface-active agents ; Manufacture from products of surface-active preparations and heading Nos 34.01 and 34.05 washing preparations , whether or not containing soap

36.08 Other combustible preparations Manufacture from combustible and products preparations and products

37 01 Photographic plates and film in Manufacture from products of the flat, sensitized, unexposed, of heading No 37.02 any material other than paper, paperboard or cloth

37.02 Film in rolls , sensitized, unex­ Manufacture from products of posed, perforated or not heading No 37.01

37.04 Sensitized plates and film , exposed Manufacture from products of but not developed, negative or heading Nos 37.01 and 37.02 positive

No L 358/ 146 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of ' originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

38.11 Disinfectants , insecticides , fungi­ Manufacture in which the value cides , weed-killers, anti-sprouting of the products used does not products, rat poisons and similar exceed 50% of the value of the products , put up in forms or finished product packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands , wicks and candles, fly-papers)

38.12 Prepared glazings , prepared dress­ Manufacture in which the value ings and prepared mordants , of of the products used does not a kind used in the textile, paper, exceed 50% of the value of the leather or like industries, excluding finished product prepared glazings and prepared dressings with a basis of amyl­ aceous substances

38.13 Pickling preparations for metal Manufacture in which the value surfaces ; fluxes and other auxiliary of the products used does not preparations for soldering, brazing exceed 50% of the value of the or welding ; soldering, brazing or finished product welding powders and pastes con­ sisting of metal and other ma­ terials ; preparations of a kind used as cores or coatings for welding rods and electrodes

ex 38.14 Manufacture in which the value Anti-knock preparations , oxi­ dation inhibitors , gum inhibitors , of the products used does not exceed 50% of the value of the viscosity improvers, anti-corrosive preparations and similar prepared finished product additives for mineral oils , exclu­ ding prepared additives for lubri­ cants

38.15 Manufacture in which the value Prepared rubber accelerators of the products used does not exceed 50% of the value of the finished product

38.17 Manufacture in which the value Preparations and charges for fire­ of the products used does not extinguishers ; charged fire-ex­ exceed 50% of the value of the tinguishing grenades finished product

38.18 Manufacture in which the value Composite solvents and thinners for varnishes and similar products of the products used does not exceed 50% of the value of the finished product

Manufacture in which the value ex 38.19 Chemical products and prep­ of the products used does not arations of the chemical or allied exceed 50% of the value of the industries (including those con­ finished product sisting of mixtures of natural products), not elsewhere specified or included ; residual products of the chemical or allied industries, not elsewhere specified or included, excluding :

— Fusel oil and DippePs oil ;

28 . 12 . 73 Official Journal of the European Communities No L 358/ 147

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of ' originating' the status of 'originating' products products when the following conditions are met CCT heading No Description

ex 38.19 — Naphthenic. acids and their (cont'd) non-water-soluble salts, esters of naphthenic acids ;

— Sulphonaphthenic acids and their non-water-soluble salts , esters of sulphonaphthenic acids ;

— Petroleum sulphonates, ex­ cluding petroleum sulphonates of alkali metals , of ammonium or of ethanolamines, thio­ phenated sulphonic acids of oils obtained from bituminous minerals , and their salts ;

— Mixed alkylbenzenes and mixed alkylnaphthalenes ;

— Ion exchangers ;

— Catalysts ;

— Getters for vacuum tubes ;

— Refractory cements or mortars and similar preparations ;

— Alkaline iron oxide for the purification of gas ;

— Carbon (excluding that in artificial graphite of heading No ex 38.01 ) in metallo­ graphite or other compounds , in the form of small plates, bars or other semi-manufac­ tures

ex Fabrics not included under heading Chapter No 59.08 pursuant to note 2 A Manufacture from yarn 39 of Chapter 59

ex 39.02 Polymers Any manufacture from monomers of Chapter 29

Manufacture in which the value 39.07 Articles of materials of the kinds of the products used does not described in heading Nos 39.01 exceed 50% of the value of the to 39.06 finished product

Manufacture in which the value 40.05 Plates, sheets and strip , of un­ of the products used does not vulcanized natural or synthetic exceed 50% of the value of the rubber, other than smoked sheets finished product and crepe sheets of heading No 40.01 or 40.02 ; granules of un­ vulcanized natural or synthetic rubber compounded ready for vulcanization ; unvulcanized natu­ ral or synthetic rubber, com­ pounded before or after coagu­ lation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form , of a kind known as masterbatch

No L 358 / 148 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers ronfpr thp statue nf ' nricnnattncr ' the status of ' originating' products products when the following conditions are met CCT Description heading No

41.02 Bovine cattle leather (including Tanning of raw hides and skins buffalo leather) and equine leather, of heading No 41.01 except leather falling within head­ ing No 41.06 , 41.07 or 41.08

41.03 Sheep and lamb skin leather , Tanning of raw hides and skins except leather falling within head­ of heading No 41.01 ing No 41.06, 41.07 or 41.08

41.04 Goat and kid skin leather, except Tanning of raw hides and skins leather falling within heading of heading No 41.01 No 41.06 , 41.07 or 41.08

41.05 Other kinds of leather, except Tanning of raw hides and skins leather falling within heading of heading No 41.01 No 41.06, 41.07 or 41.08

41.08 Patent leather and imitation patent Varnishing or metallizing of leather leather ; metallized leather of heading Nos 41.02 to 41.07 inclusive ( other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared, obviously unsuitable for immediate use in the manufacture of leather ar­ ticles), in which the value of the skin leather used does not exceed 50% of the value of the finished product

43.03 Articles of furskins Making up from furskins in plates, crosses and similar forms (heading No ex 43.02 ) 44.21 Complete wooden packing cases , Manufacture from boards not cut boxes , crates , drums and similar to size packings , imported, assembled, unassembled, or partly assembled

45.03 Articles of natural cork Manufacture from products of heading No 45.01

48.06 Paper and paperboard, ruled, Manufacture from paper pulp lined or squared , but not otherwise printed, in rolls or sheets

ex 48.07 Paper and paperboard, printed Manufacture from paper pulp (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets

48.14 Writing blocks , envelopes , letter Manufacture in which the value cards, plain postcards , corre­ of the products used does not spondence cards ; boxes , pouches , exceed 50% of the value of the wallets and writing compendiums , finished product of paper or paperboard, containing only an assortment of paper stationery

28 . 12 . 73 Official Journal of the European Communities No L 358 / 149

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

48.15 Other paper and paperboard, cut Manufacture from paper pulp to size or shape

48.16 Boxes , bags and other packing Manufacture in which the value containers , of paper or paperboard of the products used does not exceed 50% of the value of the finished product

49.09 Picture postcards , Christmas and Manufacture from products of other picture greeting cards , heading No 49.11 printed by any process, with or without trimmings

49.10 Calendars of any kind, of paper or Manufacture from products of paperboard , including calendar heading No 49.11 blocks

50.04 Silk yarn , other than yarn of noil Manufacture from products of (x) or other waste silk, not put up heading No 50.01 for retail sale

50.05 Yarn spun from silk waste other Manufacture from products of O than noil, not put up for retail heading No 50.03 neither carded sale nor combed

50.06 Yarn spun from noil silk , not Manufacture from products of i1) put up for retail sale heading No 50.03 neither carded nor combed

50.07 Silk yarn and yarn spun from noil Manufacture from products of ( x) or other waste silk , put up for heading No 50.01 or from products retail sale of heading No 50.03 neither carded nor combed

ex 50.08 Imitation catgut of silk Manufacture from products of i 1) heading No 50.01 or from products of heading No 50.03 neither carded nor combed

50.09 Woven fabrics of silk or of waste Manufacture from products of (2) silk other than noil heading Nos 50.02 and 50.03

50.10 Woven fabrics of noil silk Manufacture from products of (2) heading Nos 50.02 and 50.03

51.01 Yarn of man-made fibres (con­ Manufacture from chemical pro­ i1) tinuous), not put up for retail sale ducts or textile pulp

51.02 Monofil, strip (artificial straw and Manufacture from chemical pro­ ( x) the like) and imitation catgut, of ducts or textile pulp man-made fibre materials

f 1 ) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . (2 ) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified .

No L 358/ 150 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

51.03 Yarn of man-made fibres (con­ Manufacture from chemical pro­ i1) tinuous), put up for retail sale ducts or textile pulp

51.04 Woven fabrics of man-made fibres Manufacture from chemical pro­ (2) (continuous), including woven ducts or textile pulp fabrics of monofil or strip of heading No 51.01 or 51.02

52.01 Metallized yarn , being textile yarn Manufacture from chemical pro­ spun with metal or covered with ducts , from textile pulp or from metal by any process natural textile fibres , discontinuous man-made fibres or their waste , neither carded nor combed

52.02 Woven fabrics of metal thread or Manufacture from chemical pro­ of metallized yarn , of a kind used ducts , from textile pulp or from in articles of apparel, as furnishing natural textile fibres, discontinuous fabrics or the like man-made fibres or their waste

53.06 Yarn of carded sheep's or lambs' Manufacture from products of O wool (woollen yarn), not put up heading Nos 53.01 and 53.03 for retail sale

53 07 Yarn of combed sheep's or lambs' Manufacture from products of i 1) wool (worsted yarn), not put up heading Nos 53.01 and 53.03 for retail sale

53.08 Manufacture from raw fine animal Yarn of fine animal hair (carded O or combed), not put up for retail hair of heading No 53.02 sale

53.09 Yarn of horsehair or of other Manufacture from raw coarse (x) coarse animal hair, not put up for animal hair of heading No 53.02 retail sale or from raw horsehair of heading No 05.03

53 10 Yarn of sheep's or lambs' wool, Manufacture from materials of i1) of horsehair or of other animal heading No 05.03 or Nos 53.01 to 53.04 inclusive hair (fine or coarse), put up for retail sale

53.11 Manufacture from materials of Woven fabrics of sheep's or làmbs' (2) wool or of fine animal hair heading Nos 53.01 to 53.05 inclusive

53.12 Woven fabrics of coarse animal Manufacture from products of (2) hair other than horsehair heading Nos 53.02 to 53.05 inclusive

f1) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . (2 ) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified.

28 . 12 . 73 Official Journal of the European Communities No L 358 / 151

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

53.13 Woven fabrics of horsehair Manufacture from horsehair of (2) heading No 05.03

54.03 Flax or ramie yarn, not put up Manufacture from products of O for retail sale heading Nos 54.01 and 54.02, neither carded nor combed

54.04 Flax or ramie yarn, put up for Manufacture from materials of i1) retail sale heading No 54.01 or 54.02

54.05 Woven fabrics of flex or of ramie Manufacture from materials of (2) heading No 54.01 or 54.02

55.05 Cotton yarn , not put up for retail Manufacture from materials of C) sale heading No 55.01 or 55.03

55.06 Cotton yarn, put up for retail sale Manufacture from materials of i1) heading No 55.01 or 55.03

' 55.07 Cotton gauze Manufacture from materials of (2) heading Nos 55.01 , 55.03 or 55.04

55.08 Terry towelling and similar terry Manufacture from materials of (2) fabrics, of cotton heading Nos 55.01 , 55 . 03 , or 55.04

55.09 Other woven fabrics of cotton Manufacture from materials of (2) heading Nos 55.01 , 55.03 and 55.04

56.01 Man-made fibres (discontinuous), Manufacture from chemical prod­ not carded, combed or otherwise ucts or textile pulp prepared for spinning

56.02 Continuous filament tow for the Manufacture from chemical prod­ manufacture of man-made fibres ucts or textile pulp (discontinuous)

56.04 Man-made fibres (discontinuous Manufacture from chemical prod­ or waste), carded, combed or ucts or textile pulp otherwise prepared for spinning

56.05 Yarn of man-made fibres (dis­ Manufacture from chemical prod­ i1) continuous or waste), not put ucts or textile pulp up for retail sale

(!) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . (s) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified .

No L 358/ 152 Official Journal of the European Communities 28 . 12. 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of ' originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

56.06 Yarn of man-made fibres (dis­ Manufacture from chemical prod­ O continuous or waste), put up for ucts or textile pulp retail sale

56.07 Woven fabrics of man-made fibres Manufacture from materials of (2) (discontinuous or waste) heading Nos 56.01 to 56.02 inclusive

57.05 Yarn of true hemp Manufacture from raw true hemp 0

57.06 Yarn of jute or of other textile Manufacture from raw jute, or (x) base fibres of heading No 57.03 other textile base fibres of heading No 57.03

57.07 Yarn of other vegetable textile Manufacture from raw vegetable 0) fibres textile fibres of heading Nos 57.02 and 57.04

57.08 Paper yarn Manufacture from products of Chapter 47, from chemical prod­ ucts, textile pulp or from natural textile fibres , discontinuous man­ made fibres or their waste, neither carded nor combed

57.09 Woven fabrics of true hemp Manufacture from materials of (2) heading No 57.01

57.10 Woven fabrics of jute or of other Manufacture from raw jute or (2) textile bast fibres of heading of other textile bast fibres of No 57.03 heading No 57.03

57.11 Woven fabrics of other vegetable Manufacture from materials of (2) textile fibres heading No 57.02 or 57.04

57.12 Woven fabrics of paper yarn Manufacture from paper, from chemical products , textile pulp or from natural textile fibres , discon­ tinuous man-made fibres or their waste

58.01 Carpets , carpeting and rugs , Manufacture from materials of knotted (made up or not) heading Nos 50.01 to 50.03 inclusive , 51.01 , 53.01 to 53.05 inclusive , 54.01 , 55.01 to 55.04 inclusive, 56.01 to 56.03 inclusive or 57.01 to 57.04 inclusive

58.02 Other carpets , carpeting, rugs , Manufacture from materials of mats and matting, and ' Kelem', heading Nos 50.01 to 50.03 ' Schumacks' and ' Karamanie' rugs inclusive , 51.01 , 53.01 to 53.05 and the like ( made up or not) inclusive , 54.01 , 55.01 to 55.04 inclusive , 56.01 to 56.03 inclusive or 57.01 to 57.04 inclusive

i 1 ) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . ( 2) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified .

28 . 12 . 73 Official Journal of the European Communities No L 358/ 153

List A (continued)

Products obtained Working or proecssing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

58.04 Woven pile fabrics and chenille Manufacture from materials of fabrics (other than terry towelling heading Nos 50.01 to 50.03 or similar terry fabrics of cotton inclusive, 53.01 to 53.05 inclusive , falling within heading No 55.08 54.01 , 55.01 to 55.04 inclusive and and fabrics falling within heading 56.01 to 56.03 inclusive or from No 58.05 ) chemical products or textile pulp

58.05 Narrow woven fabrics , and narrow Manufacture from materials of fabrics (bolduc) consisting of warp heading Nos 50.01 to 50.03 without weft assembled by means inclusive, 53.01 to 53.05 inclusive, of an adhesive , other than goods 54.01 , 55.01 to 55.04 inclusive, falling within heading No 58.06 56.01 to 56.03 inclusive and 57.01 to 57.04 inclusive or from chemical products or textile pulp

58.06 Manufacture from materials of Woven labels , badges and the like , not embroidered, in the piece, in heading Nos 50.01 to 50.03 inclusive, 53.01 to 53.05 inclusive , strips or cut to shape or size 54.01 , 55.01 to 55.04 inclusive and 56.01 to 56.03 inclusive or from chemical products or textile pulp

58.07 Manufacture from materials of Chenille yarn (including flock chenille yarn), gimped yarn (other heading Nos 50.01 to 50.03 than metallized yarn of heading inclusive, 53.01 to 53.05 inclusive , No 52.01 and gimped horsehair 54.01 , 55.01 to 55.04 inclusive and 56.01 to 56.03 inclusive or from yarn),; braids and ornamental trimmings in the piece ; tassels , chemical products or textile pulp pompons and the like

58.08 Manufacture from materials of Tulle and other net fabrics ( but not including woven , knitted or heading Nos 50.01 to 50.03 crocheted fabrics), plain inclusive, 53.01 to 53.05 inclusive, 54.01 , 55.01 to 55.04 inclusive and 56.01 to 56.03 inclusive or from chemical products or textile pulp

58.09 Manufacture from materials of Tulle and other net fabrics ( but not including woven , knitted or heading Nos 50.01 to 50.03 crocheted fabrics), figured ; hand inclusive , 53.01 to 53.05 inclusive, or mechanically made lace , in the 54.01 , 55.01 to 55.04 inclusive , 56.01 to 56.03 inclusive or from piece , in strips or in motifs chemical products or textile pulp

58.10 Embroidery , in the piece , in Manufacture from textile yarn strips or in motifs

59.01 Manufacture either from natural Wadding and articles of wadding ; textile flock and dust and mill fibres or from chemical products neps or textile pulp

Manufactures either from natural 59.02 Felt and articles of felt, whether fibres or from chemical products or not impregnated or coated or textile pulp

No L 358/ 154 Official Journal of the European Communities 28 . 12 . 73

List A (continued )

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

59.03 Bonded fibre fabrics , similar Manufacture either from natural bonded yarn fabrics , and articles fibres or from chemical products of such fabrics , whether or not or textile pulp impregnated or coated

59.04 Twine, cordage , ropes and cables , Manufacture either from natural plaited or not fibres or from chemical products or textile pulp

59.05 Nets and netting made of twine, Manufacture either from natural cordage or rope , and made up fibres or from chemical products fishing nets of yarn, twine, cordage or textile pulp or rope

59.06 Other articles made from yarn, Manufacture either from natural twine , cordage, rope or cables , fibres or from chemical products other than textile fabrics and or textile pulp articles made from such fabrics a,/.» .. . frø »";

59.07 Textile fabrics coated with gum Manufacture from yarn or amylaceous substances of a .; -" : kind used for the outer covers of books and the like ; tracing cloth ; prepared painting canvas ; buck­ ram and similar fabrics for hat foundations and similar uses

59.08 Textile fabrics impregnated or Manufacture from yarn coated with preparations of cellu­ lose derivatives or of other arti­ ficial plastic materials

59.09 Textile fabrics coated or im­ Manufacture from yarn pregnated with oil or preparations with a basis of drying oil

59.10 Linoleum and materials prepared Manufacture either from yarn or on a textile base in a similar from textile fibres manner to linoleum , whether or not cut to shape or of a kind used as floor coverings ; floor coverings consisting of a coating applied on a textile base , cut to shape or not

59.11 Rubberized textile fabrics , other Manufacture from yarn than rubberized knitted or crocheted goods

59.12 Textile fabrics otherwise impreg­ Manufacture from yarn nated or coated ; painted canvas being theatrical scenery, studio backcloths or the like

59.13 Elastic fabrics and trimmings Manufacture from single yarn (other than knitted or crocheted goods) consisting of textile ma­ terials combined with rubber threads

59.14 "Wicks , of woven, plaited or Manufacture from single yarn knitted textile materials , for lamps , stoves , lighters , candles and the like ; tubular knitted gas-mantle fabric and incandescent gas mantles

28 . 12 . 73 Official Journal of the European Communities No L 358 / 155

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' tha status of 'originating' products products when the following conditions are met CCT Description heading No

59.15 Textile hosepiping and similar Manufacture from materials of tubing, with or without lining, heading Nos 50.01 to 50.03 armour or accessories of other inclusive, 53.01 to 53.05 inclusive , materials 54.01 , 55.01 to 55.04 inclusive , 56.01 to 56.03 inclusive and 57.01 to 57.04 inclusive or from chemical products or textile pulp

59.16 Transmission, conveyor or elev­ Manufacture from materials of ator belts or belting, of textile heading Nos 50.01 to 50.03 material, whether or not strength­ inclusive, 53.01 to 53.05 inclusive , ened with metal or other material 54.01 , 55.01 to 55.04 inclusive , 56.01 to 56.03 inclusive and 57.01 to 57.04 inclusive or from chemical products or textile pulp

59.17 Textile fabrics and textile articles , Manufacture from materials of of a kind commonly used in heading Nos 50.01 to 50.03 machinery or plant inclusive, 53.01 to 53.05 inclusive , 54.01 , 55.01 to 55.04 inclusive , 56.01 to 56.03 inclusive and 57.01 to 57.04 inclusive or from chemical products or textile pulp

Chapter Knitted and crocheted goods Manufacture from natural fibres , 60 carded or combed , from materials of heading Nos 56.01 to 56.03 inclusive, from chemical products or textile pulp

61.01 Men's and boys' outer garments Manufacture from yarn

61.02 Women's , girls ' and infants' outer Manufacture from yarn garments

61.03 Men's and boys' under garments, Manufacture from yarn including collars , shirt fronts and cuffs

61.04 Women's , girls' and infants' under Manufacture from yarn garments

61.05 Handkerchiefs Manufacture from unbleached single yarn

61.06 Shawls , scarves, mufflers, man­ Manufacture from unbleached tillas, veils and the like single yarn of natural textile fibres or discontinuous man-made fibres , from chemical products or textile pulp

61.07 Ties , bow ties and cravats Manufacture from yarn

No L 358/ 156 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers rrwifpr fhf» çfal-ns ' nriçrínatinf*' the status of 'originating' products products when the following conditions are met CCT Description heading No

61.08 Collars , tuckers , fallals , bodice­ Manufacture from yarn fronts , jabots , cuffs , flounces , yokes and similar accessories and trimmings for women's and girls' garments

61.09 Corsets , corset-belts , suspender­ Manufacture from yarn belts , brassieres , braces , suspen­ ders , garters and the like (in­ cluding such articles of knitted or crocheted fabric), whether or not elastic

61.10 Gloves , mittens , mitts , stockings , Manufacture from yarn socks and sockettes , not being knitted or crocheted goods

61.11 Made up accessories for articles Manufacture from yarn of apparel (for example , dress shields , shoulder and other pads , belts , muffs , sleeve protectors , pockets)

62.01 Manufacture from unbleached Travelling rugs and blankets yarn of Chapters 50 to 56 in­ clusive

62.02 Bed linen , table linen , toilet linen Manufacture from single un­ and kitchen linen ; curtains and bleached yarn other furnishing articles

62.03 Sacks and bags , of a kind used Manufacture from chemical prod­ ucts , textile pulp or from natural for the packing of goods textile fibres , discontinuous man­ made fibres or their waste

62.04 Tarpaulins , sails , awnings , sun­ Manufacture from single un­ blinds , tents and camping goods bleached yarn

62.05 Manufacture in which the value Other made up textile articles (including dress patterns) of the products used does not exceed 40% of the value of the finished product

64.01 Footwear with outer soles and Manufacture from products of uppers of rub ber or artificial heading No 64.05 plastic material

64.02 Footwear with outer soles of Manufacture from products of leather or composition leather ; heading No 64.05 footwear (other than footwear falling within heading No 64.01 ) with outer soles of rubber or artificial plastic material

64.03 Footwear with outer soles of Manufacture from products of wood or cork heading No 64.05

64.04 Footwear with outer soles of Manufacture from products of other materials heading No 64.05

28 . 12 . 73 Official Journal of the European Communities No L 358 / 157

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

65.03 Felt hats and other felt headgear, Manufacture from fibre being headgear made from the felt hoods and plateaux falling within heading No 65.01 , whether or not lined or trimmed

65.05 Hats and other headgear (including Manufacture either from yarn or hair nets), knitted or crocheted , from textile fibres or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed

66.01 Umbrellas and sunshades (includ­ Manufacture in which the value ing walking-stick umbrellas , um­ of the products used does not brella tents , and garden and exceed 50% of the value of the similar umbrellas) finished product

ex 68.04 i Articles of artificial abrasives with Any manufacture from silicon ex 68.05 } a basis of silicon carbide carbide (heading No ex 28.56) ex 68.06 j

70.06 Cast , rolled, drawn or blown glass Manufacture from drawn , cast or (including flashed or wired glass), rolled glass of heading Nos 70.04 in rectangles , surface ground or and 70.05 polished , but not further worked

70.07 Cast, rolled , drawn or blown glass Manufacture from drawn , cast (including flashed or wired glass , or rolled glass of heading Nos cut to shape other than rectangular 70.04 to 70.06 inclusive shape , or ' bent or otherwise worked (for example , edge worked or engraved) whether or not surface ground or polished ; mul­ tiple-walled insulating glass ; leaded lights and the like

70.08 Safety glass consisting of toughen­ Manufacture from drawn , cast ed or laminated glass , shaped or not or rolled glass of heading Nos 70.04 to 70.07 inclusive

70.09 Glass mirrors (including rear-view Manufacture from products of mirrors), unframed , framed or heading Nos 70.04 to 70.08 backed inclusive

Manufacture in which the value 71.15 Articles consisting of , or incor­ of the products used does not porating , pearls , precious or semi­ exceed 50% of the value of the precious stones (natural , synthetic finished product or reconstructed)

73.07 Blooms , billets , slabs and sheet-bars Manufacture from products of (including tinplate bars) of iron heading No 73.06 or steel ; pieces roughly shaped by forging , of iron or steel

No L 358/ 158 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

73.08 Iron or steel coüs for re-rolling Manufacture from products of heading No 73.07

73.09 Universal plates of iron or steel Manufacture from products of heading Nos 73.07 and 73.08

73.10 Bars and rods (including wire rod), Manufacture from products of of iron or steel, hot-rolled, forged, heading No 73.07 extruded, cold-formed or cold­ finished (including precision-made) ; hollow mining drill steel

73.11 Angles , shapes and sections , of Manufacture from products of iron or steel , hot-rolled, forged, heading Nos 73.07 to 73.10 extruded, cold-formed or cold­ inclusive , 73.12 and 73.13 finished ; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements

73.12 Hoop and strip , of iron or steel , Manufacture from products of hot-rolled or cold-rolled heading Nos 73.07 to 73.09 inclusive and 73.13

73.13 Sheets and plates , of iron or steel, Manufacture from products of hot-rolled or cold-rolled heading Nos 73.07 to 73.09 inclusive

73.14 Iron or steel wire , whether or not Manufacture from products of coated, but not insulated heading No 73.10

73.16 Railway and tramway track con­ Manufacture from products of struction material of iron or steel , heading No 73.06 the following : rails , check-rails , switch blades , crossings (or frogs), crossing pieces , point rods , rack rails , sleepers , fish-plates , chairs , chair wedges , sole plates (base plates), rail clips , bed-plates , ties and other materials specialized for joining or fixing rails

73.18 Tubes and pipes and blanks Manufacture from products of therefor, of iron ( other than of heading Nos 73.06 and 73.07 and cast iron) or steel , excluding high­ from heading No 73.15 in the pressure hydro-electric conduits forms specified in heading Nos 73.06 and 73.07

74 03 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of copper ; copper of the products used does not wire exceed 50% of the value of the finished product

74.04 Wrought plates , sheets and strip , Manufacture in which the value of copper of the products used does not exceed 50% of the value of the finished product

28 . 12 . 73 Official Journal of the European Communities No L 358/ 159

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT heading No Description

74.05 Copper foil (whether or not Manufacture in which the value embossed, cut to shape , per­ of the products used does not forated, coated, printed, or backed exceed 50% of the value of the with paper or other reinforcing finished product material), of a thickness (excluding any backing) not exceeding 0-15 mm

74.06 Copper powder and flakes Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

' ·· ·■- ··· · ¿ - . 74.07 Tubes and pipes and blanks Manufacture in which the value therefor, of copper ; hollow bars of of the products used does not copper exceed 50% of the value of the finished product

74.08 Tube and pipe fittings (for exam­ Manufacture in which the value ple, joints, elbows, sockets and of the products used does not flanges), of copper exceed 50% of the value of the finished product

74.09 Reservoirs, tanks, vats and similar Manufacture in which the value containers , for any material, com­ of the products used does not pressed of other than liquèfied exceed 50% of the value of the gas of copper, of a capacity finished product exceeding 300 1 , whether or not lined or heat-insulated , but not fitted with mechanical or thermal equipment

74.10 Stranded wire, cables , cordage, Manufacture in which the value ropes , plaited bands and the like , of the products used does not of copper wire, but excluding exceed 50% of the value of the insulated electric wires and cables finished product

74.11 Gauze, cloth, grill , netting , fencing, Manufacture in which the value reinforcing fabric and similar of the products used does not materials (including endless bands), exceed 50% of the value of the of copper wire finished product

74.12 Expanded metal, of copper Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

74.13 Chain and parts thereof, of copper Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

74.14. Nails , tacks , staples, hook-nails , Manufacture in which the value spiked cramps , studs , spikes and of the products used does not drawing pins , of copper, or of iron exceed 50% of the value of the or steel with heads of copper finished product

No L 3.58 / 160 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT heading No Description

74.15 Bolts and nuts (including bolt ends Manufacture in which the value and screw studs), whether or not of the products used does not threaded or tapped, and screws exceed 50% of the value of the (including screw hooks and screw finished product rings), of copper ; rivets , cotters , cotter-pins , washers and spring washers , of copper

74.16 Springs , of copper Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

74.17 Cooking and heating apparatus of Manufacture in which the value a kind used for domestic purposes , of the products used does not not electrically operated , and parts exceed 50% of the value of the thereof, of copper finished product

74.18 Other articles of a kind commonly Manufacture in which the value used for domestic purposes ; sani­ of the products used does not tary ware for indoor use , and exceed 50% of the value of the parts of such articles and ware , of finished product copper

74.19 Other articles of copper Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

75.02 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of nickel ; nickel wire of the products used does not exceed 50% of the value of the finished product

75.03 Wrought plates , sheets and strip , Manufacture in which the value of nickel ; nickel foil ; nickel of the products used does not powders and flakes exceed 50% of the value of the finished product

75.04 Tubes and pipes and blanks Manufacture in which the value therefor, of nickel ; hollow bars , of the products used does not and tube and pipe fittings (for exceed 50% of the value of the example, joints , elbows , sockets finished product and flanges), of nickel

75.05 Electro-plating anodes , of nickel , Manufacture in which the value wrought or unwrought, including of the products used does not those produced by electrolysis exceed 50% of the value of the finished product

75.06 Other articles of nickel Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

76.02 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of aluminium ; alu­ of the products used does not minium wire exceed 50% of the value of the finished product

28 . 12 . 73 Official Journal of the European Communities No L 358 / 161

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating ' products products when the following conditions are met C CT Description heading No

76.03 Wrought plates , sheets and strip , Manufacture in which the value of aluminium of the products used does not exceed 50% of the value of the finished product

76.04 Aluminium foil ( whether or not Manufacture in which the value embossed , cut to shape , perforated, of the products used does not coated, printed, or backed with exceed 50% of the value of the paper or other reinforcing ma­ finished product terial), of a thickness (excluding any backing) not exceeding 0-20 mm

76.05 Aluminium powders or flakes Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

76.06 Tubes and pipes and blanks Manufacture in which the value therefor, of aluminium ; hollow of the products used does not bars of aluminium exceed 50% of the value of the finished product

76.07 Tube and pipe fittings (for example , Manufacture in which the value joints , elbows , sockets and flanges), of the products used does not of aluminium exceed 50% of the value of the finished product

76.08 Structures , and parts of structures Manufacture in which the value complete or incomplete (for exam­ of the products used does not ple, hangars and other buildings , exceed 50% of the value of the bridges and bridge-sections , towers , finished product lattice masts , roofs, roofing frame­ works , door and window frames , balustrades , pillars and columns), of aluminium ; plates , rods , angles , shapes , sections , tubes and the like , prepared for use in struc­ tures , of aluminium

76.09 Reservoirs , tanks , vats and similar Manufacture in which the value containers , for any material , other of thé products used does not than compressed or liquefied gas , exceed 50% of the value of the of aluminium , of a capacity finished product exceeding 300 1, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment

76.10 Casks , drums , cans , boxes and Manufacture in which the value similar containers (including rigid of thè products used does not and collapsible tubular containers), exceed 50% of the value of the of aluminium , of a description finished product commonly used for the conveyance or packing of goods

76.11 Containers of aluminium , for Manufacture in which the value compressed or liquified gas of the products used does not exceed 50% of the value of the finished product

No L 358 / 162 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

76.12 Stranded wire , cables , cordage , Manufacture in which the value ropes , plaited bands and the like, of the products used does not of aluminium wire, but excluding exceed 50% of the value of the insulated electric wires and cables finished product

76.13 Gauze, cloth , grill , netting, re­ Manufacture in which the value inforcing fabric and similar ma­ of the products used does not terials , of aluminium wire exceed 50% of the value of the finished product

76.14 Expanded metal , of aluminium Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

76.15 Articles of a kind commonly used Manufacture in which the value for domestic purposes, sanitary of the products used does not ware for indoor use , and parts of exceed 50% of the value of the such articles and ware, of alu­ finished product minium

76.16 Other articles of aluminium Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

77.02 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of magnesium ; mag­ of the products used does not nesium wire ; wrought plates , exceed 50% of the value of the sheets and strip , of magnesium ; finished product magnesium foil ; raspings and shavings of uniform size, powders and flakes, of magnesium ; tubes and pipes and blanks therefor, of magnesium ; hollow bars of mag­ nesium

77.03 Other articles of magnesium Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

78.02 Wrought bars, rods , angles , shapes Manufacture in which the value and sections , of lead ; lead wire of the products used does not exceed 50% of the value of the finished product

78.03 Wrought plates , sheets and strip , Manufacture in which the value of lead of the products used does not exceed 50% of the value of the finished product

78.04 Lead foil (whether or not em­ Manufacture in which the value bossed , cut to shape, perforated , of the products used does not coated , printed , or backed with exceed 50% of the value of the paper or other reinforcing ma­ finished product terial), of a weight (excluding any backing) not exceeding 1 700 g/m2 ; lead powders and flakes

78.05 Tubes and pipes and blanks Manufacture in which the value therefor, of lead ; hollow bars and of the products used does not tube and pipe fittings (for example, exceed 50% of the value of the joints , elbows , sockets , flanges finished product and S-bends) of lead

28 . 12 . 73 Official Journal of the European Communities No L 358/ 163

List A (continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of. 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

78.06 Other articles of lead Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

79.02 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of zinc ; zinc wire of the products used does not exceed 50% of the value of the finished product

79.03 Wrought plates , sheets and strip , Manufacture in which the value of zinc ; zinc foil ; zinc powders of the products used does not and flakes exceed 50% of the value of the finished product

79.04 Tubes and pipes and blanks Manufacture in which the value therefor , of zinc ; hollow bars , and of the products used does not tube and pipe fittings (for example, exceed 50% of the value of the joints, elbows , sockets and flan­ finished product ges), of zinc

79.05 Gutters , roof capping , skylight Manufacture in which the value frames , and other fabricated build­ of the products used does not ing components , of zinc exceed 50% of the value of the finished product

79.06 Other articles of zinc Manufacture in which the value of the products used does not exceed 50% of the value of the finished product

80.02 Wrought bars , rods , angles , shapes Manufacture in which the value and sections , of tin ; tin wire of the products used does not exceed 50% of the value of the finished product

80.03 Wrought plates, sheets and strip , Manufacture in which the value of tin of the products used does not exceed 50% of the value of the finished product

80.04 Tin foil (whether or not embossed, Manufacture in which the value cut to shape, perforated , coated, of the products used does not printed, or backed with paper or exceed 50% of the value of the other reinforcing material), of a finished product weight (excluding any backing) not exceeding 1 kg/m2 ; tin pow­ ders and flakes

80.05 Tubes and pipes and blanks Manufacture in which the value therefor, of tin ; hollow bars , and of the products used does not tube and pipe Attings (for example, exceed 50% of the value of the joints , elbows , sockets and flan­ finished product ges), of tin

No L 358 / 164 Official Journal of the European Communities 28 . 12 . 73

List A (continued )

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

82.05 Interchangeable tools for hand Working , processing or assembly tools , for machine tools or for in which the value of the ma­ power-operated hand tools (for terials and parts used does not example , for pressing, stamping , exceed 40% of the value of the drilling , tapping, threading, boring, finished product broaching , milling, cutting, turn­ ing, dressing , morticing or screw­ driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits

82.06 Knives and cutting blades , for Working, processing or assembly machines or for mechanical ap­ in which the value of the ma­ pliances terials and parts used does not exceed 40% of the value of the finished product

ex Boilers , machinery and mechanical Working, processing or assembly Chapter appliances and parts thereof, ex­ in which the value of the ma­ 84 cluding products of heading No terials and parts used does not 84.15 and sewing machines (ex exceed 40% of the value of the No 84.41 ) finished product

84.15 Refrigerators and refrigerating Working , processing or assembly equipment (electrical and other) in which the value of the ' non­ originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts (*) used are ' originating' products

ex 84.41 Sewing machines , including furni­ Working , processing or assembly ture for sewing machines in which the value of the ' non­ originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that :

( a) at least 50% in value of the materials and parts ( x) used for the assembly of the head ( motor excluded) are ' orig­ inating' products , and

( b) the thread tension , crochet and zigzag mechanisms are ' orig­ inating' products

t1) In determining the value of materials and parts , the following must be taken into account : ( a ) in respect of 'originating' materials and parts , the first verifiable price paid , or the price which would be paid in case of sale, for the said products on the territory of the country where working , processing or assembly is carried out ; (b) in respect of other materials and parts , the provisions of Article 4 of the Regulation determining : (i ) the value of imported products, (ii) the value of products of undetermined origin .

28 . 12 . 73 Official Journal of the European Communities No L 358 / 165

List A (continuedJ

Products obtained Working or processing that does not Working or processing that confers confer the status of ' originating' the status of ' originating' products products when the following conditions are met CCT heading No Description

ex Electrical machinery and equip­ Working, processing or assembly Chapter ment and parts thereof, excluding in which the value of the materials 85 products of heading Nos 85.14 and parts used does not exceed and 85.15 40% of the value of the finished product

85.14 Microphones and stands therefor ; Working, processing or assembly loudspeakers ; audio-frequency in which the value of the ' non­ electric amplifiers originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that :

( a) at least 50% in value of the materials and parts (x) used are 'originating' products , and

(b) all the transistors are ' orig­ inating' products

85.15 Radiotelegraphic and radiotele­ Working, processing or assembly in which the value of the ' non­ phone c transmission and reception apparatus ; radiobroadcasting and originating' materials and parts used does not exceed 40% of the television transmission and recep­ value of the finished product, and tion apparatus (including receivers incorporating sound recorders or provided that reproducers) and television cam­ (a) at least 50% in value of the eras ; radio navigational aid appar­ materials and parts used (*) atus , radar apparatus and radio are 'originating' products , remote control apparatus and

(b) all the transistors are 'orig­ inating' products

Chapter Railway and tramway locomotives , Working, processing or assembly 86 rolling-stock and parts thereof ; in which the value of the materials railway and tramway track fix­ and parts used does not exceed tures and fittings ; traffic signalling 40% of the value of the finished equipment of all kinds (not product electrically powered)

ex Vehicles , other than railway or Working, processing or assembly Chapter tramway rolling-stock, and parts in which the value of the materials 87 thereof, excluding products of and parts used does not exceed heading No 87.09 40% of the value of the finished product

87 09 Motor-cycles , auto-cycles and cyc­ Working, processing or assembly les fitted with an auxiliary motor, in which the value of the ' non­ with or without side-cars ; side­ originating' materials and parts cars of all kinds used does not exceed 40% of the finished product, and provided that at least 50% in value of the materials and parts (x) used are ' originating' products

i 1) In determining the value of materials and parts , the following must be taken into account : (a) in respect of ' originating' materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ; (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining : (i ) the value of imported products , (ii) the value of products of undetermined origin ,

No L 358 / 166 Official Journal of the European Communities 28 . 12 . 73

List A (continued) I Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of ' originating' products products when the following conditions are met CCT Description heading No

ex Optical, photographic, cinemato­ Working, proessing or assembly Chapter graphic, measuring, checking, pre­ in which the value of the materials 90 cision, medical and surgical instru­ and parts used does not exceed ments and apparatus and parts 40% of the value of the finished thereof, excluding products of product heading Nos 90.05 , 90.07, 90.08 , 90.12 and 90.26

90.05 Refracting telescopes (monocular Working, processing or assembly and binocular), prismatic or not in which the value of the ' non­ originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts i1) used are ' originating' products

90.07 Photographic cameras ; photo­ Working, processing or assembly graphic flashlight apparatus in which the value of the ' non­ originating' materials and parts used does not exceed 40% of the value of the finished product , and provided that at least 50% in value of the materials and parts O used are ' originating' products

90.08 Cinematographic cameras , pro­ Working, processing or assembly jectors , sound recorders and sound in which the value of the ' non­ reproducers ; any combination of originating' materials and parts these articles used does not exceed 40% of the value of the finished product, and provided that at least 50 % in value of the materials and parts (*) used are 'originating' products

90.12 Compound optical microscopes, Working, processing or assembly whether or not provided with in which the value of the ' non­ means for photographing or pro­ originating' materials and parts jecting the image used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts ΐ1) used are 'originating' products

(!) In determining the value of materials and parts, the following must be taken into account : (a) ' in respect of 'originating' materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ; (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining : (i) the value of imported products, (ii) the value; of products of undetermined origin .

28 . 12 . 73 Official Journal of the European Communities No L 358/ 167

\Xst PC(continued)

Products obtained Working or processing that does not Working or processing that confers confer the status of 'originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

90.26 Gas , liquid and electricity supply Working, processing or assembly or production meters ; calibrating in which the value of the ' non­ meters therefor originating' materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts i1) used are 'originating' products

ex Clocks and watches and parts Working, processing or assembly Chapter thereof, excluding products of in which the value of the materials 91 heading Nos 91.04 and 91.08 and parts used does not exceed 40% of the value of the finished product

91.04 Other clocks Working, processing or assembly in which the value of the ' non originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that at least 50 % in value of the materials and parts i1) used are 'originating' products

91.08 Clock movements, assembled Working, processing or assembly in which the value of the 'non-ori­ ginating' materials and parts used does not exceed 40 % of the value of the finished product, and provi­ ded that at least 50% in value of the materials and parts (x) used are 'originating' products

ex Musical instruments ; sound re­ Working, processing or assembly Chapter corders and reproducers ; television in which the value of the materials 92 image and sound recorders and and parts used does not exceed reproducers, magnetic ; parts and 40% of the value of the finished accessories of such articles , exclud­ product ing products of heading No 92.11

(*) In determining the value of materials and parts, the following must be taken into account : (a) in respect of 'originating' materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ; (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining : (i) the value of imported products, (ii) the value of products of undetermined origin.

No L 358 / 168 Official Journal of the European Communities 28 . 12 . 73

List A (continued)

Products obtained "Working or processing that does not "Working or processing that confers confer the status of ' originating' the status of 'originating' products products when the following conditions are met CCT Description heading No

92.11 Gramophones , dictating machines Working, processing or assembly and other sound recorders and in which the value of the ' non -origi­ reproducers , including record­ nating' materials and parts used players and tape decks , with or does not exceed 40% of the value without sound-heads ; television of the finished product, and pro­ image and sound recorders and vided that : reproducers , magnetic (a) at least 50% in value of the materials and parts (*) used are ' originating' products , and

(b) all the transistors are ' originat­ ing' products

Chapter Arms and ammunition ; parts Manufacture in which the value 93 thereof of the products used does not ex­ ceed 50 % of the value of the fin­ ished product

96.01 Brooms and brushes , consisting Manufacture in which the value of twigs or other vegetable ma­ of the products used does not ex­ terials merely bound together and ceed 50 % of the value of the fin­ not mounted in a head (for exam­ ished product ple, besoms and whisks), with or without handles

96.02 Other brooms and brushes (in­ Manufacture in which the value cluding brushes of a kind used as of the products used does not ex­ parts of machines ); paint rollers ; ceed 50 % of the value of the fin­ squeegees (other than roller squee­ ished product gees) and mops

97.03 Other toys ; working models of a Manufacture in which the value kind used for recreational pur­ of the products used does not ex­ poses ceed 50 % of the value of the fin­ ished product

98.01 Buttons and button moulds , studs , Manufacture in which the value cuff-links , and press -fasteners , in­ of the products used does not ex­ cluding snap fasteners and press­ ceed 50 % of the value of the fin­ studs ; blanks and parts of such ished product articles

98.08 Typewriter and similar ribbons , Manufacture in which the value whether or not on spools ; ink­ of the products used does not ex­ pads , with or without boxes ceed 50% of the value of the fin­ ished product

ex 98.15 Vacuum flasks and other vacuum Manufacture from products of vessels , complete with cases heading No 70.12

t1 ) In determining the value of materials and parts , the following must be taken into account : ( a ) in respect of ' originating' materials and parts , the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ; (b ) in respect of other materials and parts , the provisions of Article 4 of the Regulation determining : (i ) the value of imported products, (ii) the value of products of undetermined origin.

28 . 12 . 73 Official Journal of the European Communities No L 358 / 169

LIST B

List of working or processing operations which do not result in a change of tariff heading, but which do confer the status of 'originating' products on the products undergoing such operations

Finished products Working or processing that confers the status of 'originating' products CCT Description heading No

Incorporation of 'non-originating' materials and parts in machinery or mechanical appliances of Chapters 84 to 92 does not make such products lose their status of 'originating' products , provided that the value of the 'non-originating' materials and parts used does not exceed 5 % of the value of the finished product

ex 21.03 Prepared mustard Manufacture from mustard flour

ex 25.09 Earth colours , calcined or powdered Crushing and calcination or powdering of earth colours

ex 25.15 Marble squared by sawing, of a thickness of 25 cm Sawing into slabs or sections, polishing, grinding or less and cleaning of marble, including marble not further worked than roughly split, roughly squared or squared by sawing, more than 25 cm in thickness

ex 25.16 Granite, porphyry , basalt, sandstone and other Sawing of granite, porphyry, basalt, sandstone and monumental and building stone, squared by sawing, other building stone, including such stone not further of a thickness of 25 cm or less worked than roughly split, roughly squared or squared by sawing, more than 25 cm in thickness

ex 25.18 Calcined dolomite ; agglomerated dolomite (inclu­ Calcination of unworked dolomite ding tarred dolomite)

ex 38.05 Refined tall oil Refining of crude tall oil

ex 40.01 Slabs of crepe rubber for soles Lamination of crepe sheets of natural rubber

ex 40.07 Rubber thread and cord , textile-covered Manufacture from rubber thread or cord

ex 41.01 Sheep and lamb skins without the wool Removing wool from sheep and lamb skins in the wool

ex 41.03 Retanned skin leather of crossed Indian sheep Retanning of crossed Indian sheep skin leather not further prepared than tanned

ex 41.04 Retanned Indian goat or kid skin leather Retanning of Indian goat or kid skin leather not further prepared than tanned

ex 50.09 ex 50.10 ex 51.04 ex 53.11 Printing accompanied by finishing operations ex 53.12 (bleaching, dressing, drying, steaming, burling, mend­ ex 53.13 · Printed fabrics ing, impregnating, sanforizing, mercerizing) of ex 54.05 fabrics the value of which does not exceed 47-5 % ex 55.07 of the value of the finished product PY J j»Uoςς ns ex 55 09 ex 56.07

ex 68.03 Articles of slate , including articles of agglomerated Manufacture of articles of slate slate

No L 358/ 170 Official Journal of the European Communities 28 . 12 . 73

List B (continued)

Finished products Working or processing that confers the status of 'originating' products CCT Description heading No

ex 68.13 Articles of asbestos ; articles of mixtures with a basis Manufacture of articles of asbestos or of mixtures of asbestos or of mixtures with a basis of asbestos with a basis of asbestos, or of mixtures with a basis and magnesium carbonate of asbestos and magnesium carbonate

ex 68.15 Articles of mica , including bonded mica splittings Manufacture of articles of mica on a support of paper or fabric

ex 70.10 Cut-glass bottles Cutting of bottles the value of which does not exceed 50% of the value of the finished product

ex 70.13 Cut glassware (other than articles falling in heading Cutting of glassware the value of which does not No 70.19) of a kind commonly used for table, kit­ exceed 50% of the value of the finished product chen, toilet or office purposes, for indoor decora­ tion, or for similar uses

ex 70.20 Articles made from glass fibre Manufacture from unworked glass fibre

ex 71.02 Precious and semi-precious stones , cut or otherwise Manufacture from unworked precious and semi­ worked, but not mounted, set or strung (except un­ precious stones graded stones temporarily strung for convenience of transport)

ex 71.03 Synthetic or reconstructed precious or semi-precious Manufacture from unworked synthetic or recon­ stones , cut or otherwise worked, but not mounted , structed precious or semi-precious stones set or strung (except ungraded stones temporarily strung for convenience of transport)

ex 71.05 Silver, silver gilt and platinum-plated silver semi­ Rolling, drawing, beating or grinding of unwrought manfactured silver and silver alloys

ex 71.06 Rolled silver, semi-manufactured Rolling, drawing, beating or grinding of unworke d rolled silver

ex 71.07 Gold, including platinum-plated gold , semi-manu­ Rolling, drawing, beating or grinding of unwrought tufactured gold, including platinum-plated gold

ex 71.08 Rolled gold on base metal or silver, semi-manufac­ Rolling, drawing, beating or grinding of unwrought tured rolled gold on base metal or silver

ex 71.09 Platinum and other metals of the platinum group , Rolling, drawing, beating or grinding of unwrought semi-manufactured platinum and other metals of the platinum group

ex 71.10 Rolled platinum or other platinum group metals , Rolling, drawing, beating or grinding of unworked on base metal or precious metal , semi-manufactured rolled platinum or other platinum group metals on base metal or precious metal

ex 73.15 Alloy steel and high carbon steel :

— in the forms mentioned in heading Nos 73.07 to Manufacture from products in the forms mentioned 73.13 in heading No 73.06

— in the forms mentioned in heading No 73.14 Manufacture from products in the forms mentioned in heading Nos 73.06 or 73.07

28 . 12 . 73 Official Journal of the European Communities No L 358 / 171

List B (continued)

Finished products Working or processing that confers the status of 'originating' products CCT Description heading No

ex 74.01 Unrefined copper (blister copper and other) Smelting of copper matte

ex 74.01 Refined copper Fire-refining or electrolytic refining of unrefined copper (blister copper and other), copper waste or scrap

ex 74.01 Copper alloy Fusion and thermal treatment of refined copper, copper waste or scrap

ex 75.01 Unwrought nickel (excluding the anodes falling Refining by electrolysis, by fusion or chemically, of within heading No 75.05 ) nickel mattes, nickel speiss and other intermediate products of nickel metallurgy

ex 77.04 Beryllium, wrought and articles of beryllium Rolling, drawing or grinding of unwrought beryl­ lium the value of which does not exceed 50 % of the value of the finished product

ex 81.01 Tungsten, wrought and articles of tungsten Manufacture from unwrought tungsten the value of which does not exceed 50% of the value of the finished product

ex 81.02 Molybdenum , wrought and articles of molybdenum Manufacture from unwrought molybdenum the value of which does not exceed 50 % of the value of the finished product

ex 81.03 Tantalum , wrought and articles of tantalum Manufacture from unwrought tantalum the value of which does not exceed 50% of the value of the finished product

ex 81.04 Other base metals, wrought and articles of other , Manufacture from other base metals , unwrought, base metals the value of which does not exceed 50 % of the value of the finished product

84.06 Internal combustion piston engines Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

ex 84.08 Engines and motors , excluding reaction engines and Working, processing or assembly in which the value gas turbines of the 'non-originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that at least 50 % in value of the materials and parts used are 'originating' pro­ ducts

ex 84.41 Sewing machines, including furniture for sewing Working, processing or assembly in which the value machines of the 'non-originating' materials and parts used does not exceed 40% of the value of the finished product, and provided that :

(a) at least 50% in value of the materials and parts (x) used for assembly of the head (motor excluded) are 'originating' products, and (b) the thread tension, crochet and zigzag mecha­ nisms are ' originating' products

(*) In determining the value of materials and parts, the following must be taken into account : (a) in respect of 'originating' materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ; ( b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining : (i) the value of imported products, (ii) the value of products of undetermined origin.

No L 358/ 172 Official Journal of the European Communities 28 . 12 . 73

List B (continued.)

Finished products Working or processing that confers the status of ' originating' products CCT Description heading No

ex 95.01 Articles of tortoise-shell Manufacture from worked tortoise-shell

ex 95.02 Articles of mother of pearl Manufacture from worked mother of pearl

ex 95.03 Articles of ivory Manufacture from worked ivory

ex 95.04 Articles of bone (excluding whalebone) . Manufacture from worked bone (excluding whale­ bone)

ex 95.05 Articles of horn, coral (natural or agglomerated) or Manufacture from worked horn, coral (natural or of other animal carving material agglomerated) or other animal carving material

ex 95.06 Articles of vegetable carving material (for example, Manufacture from worked vegetable carving ma­ corozo) terial (for example, corozo)

ex 95.07 Articles of jet (and mineral substitutes for jet), am­ Manufacture from worked jet ( and mineral sub­ ber, meerschaum , agglomerated amber and agglo­ stitutes for jet), amber, meerschaum , agglomerated merated meerschaum amber and agglomerated meerschaum

ex 98.11 Smoking pipes including roughly shaped blocks of Manufacture from roughly shaped blocks of wood wood or root or root

28 . 12 . 73 Official Journal of the European Communities No L 358/ 173

LIST C

List of products excluded from the scope of this Regulation

CCT Description heading No

ex 27.07 Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more than 65 % by volume distills at a temperature of up to 250 °C (including mix­ tures of petroleum spirit and benzol), intended for use as power or heating fuels

27.09 1 Mineral oils and products of their distillation ; bituminous substances ; to I mineral waxes 27.16 J

ex 29.01 Hydrocarbons :

— acyclic

— cyclanes and cyclenes , excluding azulenes

— benzene, toluene , xylenes

intended for use as power or heating fuels

ex 34.03 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals , but not including preparations containing 70% or more by weight of petroleum oils or of oils obtained from bituminous min­ erals

ex 34.04 Waxes with a basis of paraffin wax, of petroleum waxes , of waxes obtained from bituminous minerals , of slack wax or of scale wax

ex 38.14 Prepared additives for lubricants

ex 38.19 Mixed alkylenes

1 . Goods consigned from (Exporter's business name, address, Reference No country)

GENERALISED SYSTEM OF PREFERENCES

CERTIFICATE OF ORIGIN (Combined declaration and certificate) 2. Goods consigned to (Consignee 's name, address, country) FORM A

Issued in ( country) See Notes overleaf

3. Means of transport and route (as far as known) 4. For official use

5. Item 6. Marks and 7. Number and kind of packages ; description of B. Origin 9. Gross weight 10. Number num­ numbers of goods criterion or other and date of ber packages (see Notes quantity invoices overleaf)

11 . Certification 12. Declaration by the exporter It is hereby certified, on the basis of control carried The undersigned hereby declares that the above de­ out, that the declaration by the exporter is correct. tails and statements are correct ; that all the goods were

produced in (country) and that they comply with the origin requirements speci­ fied for those goods in the Generalised System of Prefe­ rences for goods exported to

(importing country )

Place and date , signature and stamp of certifyinq authority Place and date , signature of authorised signatory

NOTES

1 . Countries whldi accept this form for the purposes ol the Generalised System of Preferences (GSP) Austria , Belgium , Canada , Denmark , Finland , France , Fed . Rep. of Germany, Ireland , Italy , Luxembourg Japan , Netherlands , Norway, Sweden , Switzerland , United Kingdom , United States of America . Details of the rules governing admission to GSP in these countries are obtainable from the Customs authorities there . The main elements of the rules are indicated in the following paragraphs . 2. Conditions . The main conditions for admission to preference are that goods sent to any of the countries listed above (i) must fall within a description of goods eligible for preference in the country of destination ; and (ii) must comply with the consignment conditions specified by the country of destination. In general , goods must be consigned direct from the country of exportation to the country of destination , but in most cases passage through one or more intermediate coun­ tries , with or without transhipment, is accepted provided that at the time they are exported the goods are clearly intended for the declared country of destination and that any intermediate transit, transhipment or temporary warehousing arises only from the requirements of transportation ; and (iii) must comply with the origin criteria specified for those goods by the country of destination . A summary indication of the rules generally applicable is given in paragraphs 3 and 4 . 3. Origin criteria. For exports to the above-mentioned countries , with the exception of Canada and the USA, the position is that either (i) the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which is accepted as " wholly produced* under the rules prescribed by the country of destination concerned , or (ii) alternatively, if the goods are manufactured wholly or partly from materials or components imported into the country of exportation or of undetermined origin these materials or components must have undergone a substantial transformation there into a different product. It is important to note that all materials and components which cannot be shown to be of that country 's origin must be treated as if they were imported. Usually the transformation must be such as to lead to the exported goods being classified under a Brussels Nomenclature Tariff heading other than that relating to any of the above materials or components used. In addition special rules are prescribed for various classes of goods in Lists A and B of certain countries ' rules of origin and other subsidiary provisi­ ons and these should be carefully studied . If the goods qualify under the above criteria , the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP , in the manner shown in the following table :

Circumstances of production or manufacture in the first coun­ Insert in Box 8 try named in Box 12 of the form

( a) Goods , worked upon but not wholly produced in the exporting « A», followed by the Brussels Nomenclature heading num­ country, which were pioduced in conformity with the provisi­ ber of the exported goods ons of para . 3 (ii), which fall under a Brussels Nomenclature Tariff heading specified in Column 1 of List A and which example : « A » satisfy any conditions in Columns 3 and 4 of List A which are 74.07 relevant to these goods

(b) Goods , worked upon but not wholly produced in the expor­ «B «, followed by the Brussels Nomenclature heading num­ ting country , which fall within an item in Column 1 of List B ber of the exported goods and which comply with the provisions of that item example : « B » 73.15

( c ) Goods , worked upon but not wholly produced in the exporting « X », followed by the Brussels Nomenclature heading num­ country, which were produced in conformity with provisions ber of the exported goods of para. 3 ( ii), which are not specifically referred to in Lists A or B , and which do not contravene a general provision of example «X » List A 98.02

(d) Goods wholly produced in the country of exoprtation (see « P » para . 3 ( i ) above)

NOTE . " List A" and " List B " refer to the lists of qualifying processes specified by the countries of importation concerned . 4. Origin criteria for exports to Canada and the United States of America . For exports to these two countries , the position is that either (i) the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which is accepted as " wholly produced " under the rules prescribed by the country of destination concerned , or ( ii) alternatively, if the goods are manufactured wholly or partly from materials or components imported into the country of exportation or of undetermined origin , those materials or components must have undergone a substantial transformation there into a different product . It is important to note that all materials and components which cannot be shown to be of that country 's origin must be treated as if they were imported . In the case of Canada , their value must not exceed ... ·/· of the ex-factory price of the exported article . In the case of the USA , their value must not exceed 50·/· of the appraised value for Customs purposes of the exported ar­ ticle ; but , as shown in the table below , the exporter must only declare the value of the materials and components concerned as a percentage of the ex-factory price of the exported article . If the goods qualify under the above criteria , the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP, in the manner shown in the following table :

Circumstances of production or manufacture in the first coun­ Insert in Box 8 try named in Box 12 of the form « Y », followed by the value of materials and components (e) Goods which are covered by the value added rule described in imported or of undetermined origin , expressed as a per­ para . 4 ( ii) above centage of the ex-factory price of the exported goods example : « Y » 35°/o (f) Goods wholly produced in the country of exportation ( see « P « para. 4 ( i ) above )

5. Each article must qualify. It should be noted that all the goods in a consignment must qualify separately in their own right . This is of particular relevance when similar articles of different sizes or spare parts aie sent . 6. Description of goods . The description of goods must be sufficiently detailed to enable the goods to be identified by the Customs Officer examining them .

Printed by WILHELM KOHLER VERLAG , 495 MINDEN 2 , Postfach 1530 , Brudienkopf 2a — Federal Republic of Germany

1. Expéditeur (nom, adresse, pays de 1 exportateur) Référence N°

SYSTEME GENERALISE DE PREFERENCES

CERTIFICAT D'ORIGINE (Déclaration et certificat) 2. Destinataire (nom, adresse , pays) FORMULE A

Délivré en (pays ) Voir Notes au verso

3. Moyen de transport et itinéraire (si connus) 4". Pour usage officiel

5 . N 0 6. Marques et 7. Nombre et type de colis ; description des marchan­ 8. Critère 9. Poids brut 10, N° et date d'or­ numéros des dises d'origine ou quantité de la fac­ dre colis (voir Notes ture au verso)

11 . Certificat 12. Déclaration de 1 exportateur Il est certifié , sur la base du contrôle effectué , que la Le soussigné déclare que les mentions et indications ci-des­ déclaration de l'exportateur est exacte. sus sont exactes , que toutes ces marchandises ont été pro­

duites en ( nom du pays ) et qu'elles remplissent les conditions d'origine requises par le Système généralisé de préférences pour être exportées à destination de

( nom du pays importateur)

Lieu et date , signature et timbre de l'autorité délivrant le certificat Lieu et date / signature du signataire habilite

NOTES

1 . Pays gut acceptent cette formule aux fins du Système généralisé de préférences : Autriche , Belgique , Canada , Danemark , Etats-Unis d'Amérique , Finlande , France, Irlande , Italie , Japon , Luxembourg, Norvège . Pays-Bas , R.F. d'Allemagne , Royaume-Uni , Suède , Suisse , Le détail des règlements concernant l'admission au bénéfice du Système généralisé de préférences dans ces pays peut être obtenu auprès de leurs administrations des douanes . Les éléments principaux de ces règlements sont résumés dans les paragraphes qui sui­ vent . 2. Conditions . Les principales conditions d'admission au bénéfice des préférences sont que la marchandise expédiée vers l'un quelconque des pays susmentionnés : i) doit correspondre à la définition établie des marchandises pouvant bénéficier du régime de préférences dans le pays de destina­ tion , et ii) doit satisfaire aux conditions d'expédition spécifiées par le pays de destination . En général , la marchandise doit être expédiée di­ rectement du pays d'exportation au pays de destination , mais , dans la plupart des cas , le passage par un ou plusieurs pays inter­ médiaires , avec ou sans transbordement , est admis , à condition qu'au moment où elle est exportée , la marchandise soit manifeste­ ment destinée au pays de destination déclaré et que tout transit , transbordement ou entreposage temporaire ne résulte que des besoins du transport , et iii) doit répondre aux critères d'origine spécifiés pour cette marchandise par le pays de destination . Des indications sommaires sur les règles d'origine généralement applicables sont données aux paragraphes 3 et 4 . 3 . Critères d'origine. Pour les exportations vers les pays susmentionnés , à l'exception du Canada et des Etats-Unis d'Amérique , i) ou bien la marchandise (doit être entièrement produite dans le pays exportateur, c'est-à-dire correspondre à la définition des mar­ chandises considérées coinme « entièrement produites » qui figure dans les règlements du pays de destination intéressé , ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée , ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent . Il Importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés . En général , la transformation doit être telle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de la Nomenclature douanière de Bruxelles différente de celle où se­ raient classés ces matières ou composants . En outre , des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour diverses catégories de marchandises des listes A et B de certains pays , et ces règles et dispositions devraient être soigneuse­ ment étudiées . Si la marchandise satisfait aux critères ci-dessus , l'exportateur indiquera , dans la case 8 de la formule , le critère d'origine en vertu du­ quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci­ après :

Conditions de production ou de fabrication dans le premier Indiquer ce critère dans la case 8 . pays indiqué dans la case 12 de la formule .

a) Marchandise , ouvrée , mais non entièrement produite dans le « A », suivi de la position de la marchandise dans la NDB pays exportateur , qui a été produite d' une manière conforme aux dispositions du paragraphe 3 ii), qui relève d' une position Exemple : « A» de la NDB spécifiée dans la colonne 1 de la Liste A et qui 47.07 satisfait aux conditions des colonnes 3 et 4 de cette liste ap­ plicables à cette marchandise .

b) Marchandise , ouvrée mais non entièrement produite dans le « B », suivi de la position de la marchandise dans la NDB pays d' exportation , qui correspond à une rubrique de la co­ lonne 1 de la Liste B et qui est conforme aux dispositions Exémple : « B » 73.15 concernant cette rubrique .

c) Marchandise , ouvrée mais non entièrement produite dans le « X», suivi de la position de la marchandise dans la NDB pays exportateur , qui a été produite d' une manière conforme aux dispositions du paragraphe 3 ii), qui n' est pas expressé­ Exemple : « X » ment mentionnée dans la Liste A ou la Liste B et n' est pas 98.02 incompatible avec une disposition générale de la Liste A.

d) Marchandise entièrement produite dans le pays exportateur « P » (voir le paragraphe 3 i) ci-dessus) . Note . La «Liste A» et la «Liste B » sont les listes des opérations de transformation requises par les pays d'importation intéressés . 4. Critères d'origine pour les exportations à destination du Canada et des Etats-Unis d'Amérique . Pour les exportations vers ces deux pays : i ) ou bien la marchandise doit être entièrement produite dans ie pays exportateur , c'est-à-dire correspondre à la définition des mar­ chandises considérées comme « entièrement produites » qui figure dans les règlements du pays de destination intéressé , ii ) ou bien si la marchandise est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays expor­ tateur ou d'origine indéterminée , ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent . Il importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés . Dans le cas du Canada , leur valeur ' ne doit pas dépas­ ser . . . °/o du prix départ usine de l'article exporté . Dans le cas des Etats-Unis , leur valeur ne doit pas dépasser 50°/o de la valeur en douane de la marchandise exportée , mais , comme il est indiqué dans le tableau ci-dessous , l'exportateur dôit seulement déclarer la valeur de ces matières et composants en pourcentage du prix départ usine de l'article exporté . Si la marchandise satisfait aux critères ci-dessus , l'exportateur indiquera , dans la case 8 de la formule , le critère d'origine en vertu du­ quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci­ après :

Conditions de production ou de fabrication dans le premier Indiquèr ce critère dans la case 8 . pays indiqué dans la case 12 de la formule .

e) Marchandise visée par la règle relative à la valeur ajoutée « Y», suivi de la valeur des inatières et composants Im­ dont il est question au paragraphe 4 ii) ci-dessus . portés ou d' origine indéterminée , exprimée en pourcen­ tage du prix départ usine de la marchandise Exemple : «Y » 35 °/o f) Marchandise entièrement produite dans le pays exportateur « P » (voir le paragraphe 4 i) ci-dessus).

5. Chaque article doit remplir les conditions prescrites . Il est à noter que chacun des articles d'une même expédition doit répondre aux conditions prescrites . Cela s'applique , en particulier, lorsque sont expédiés des articles analogues de dimensions différentes ou des pièces détachées . 6. Prescription des marchandises . La description des marchandises doit être assez détaillée pour que le fonctionnaire des douanes qui aura à les examiner puisse les identifier .

Imprime par WILHELM KDHLER VERLAG , 495 MINDEN 2 , Postfadi 1530 , Brùckenkopf 2a — République Fédérale d'Allemagne

GOODS IN RESPECT OF WHICH A CERTIFICATE OF ORIGIN FORM A MAY BE ENDORSED OR A FORM APR MAY BE MADE OUT

A certificate of origin form A may be endorsed or a form APR may be made out only in respect of those goods which , in the country of exportation , fall within one of the following catergories : ( i ) either the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which is accepted as " wholly produced " under the rules prescribed by the country of destination concerned , or (ii ) alternatively , if the goods are manufactured wholly cr partly from materials or components imported into the country of exportation or of undetermined origin these materials or components must have undergone a substantial transformation there into a different product . It is important to note that all maJ terials and components which cannot be shown to be of that country 's origin must be treated as if they were imported . Usually the transformation musl be such as to lead to the exported goods being classified under a Brussels Nomenclature Tariff heading other than that relating to any of the above mate­ rials or components used . In addition special rules are prescribed for various classes of goods in Lists A and B of certain countries ' rules of origin anO other subsidiary provisions and these should be carefully studied . II the goods qualify under the above criteria , the exporter must indicate in line " Origin criterion " of part 1 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP , in the manner shown in the following table :

i Circumstances of production or manufacture in the country of exportation Insert in line « Origin criterion * (front of part 1 ) I L— ( a) Goods , worked upon but not wholly produced in the exporting country , which « A », followed by the Brussels Nomenclature heading number of were produced in conformity with the provisions of para , (ii), which fall under the exported goods a Brussels Nomenclature Tariff heading specified in Column 1 of List A and example ' «A» which satisfy any conditions in Columns 3 and 4 of List A which are rele - 74 07 vant to these goods

(b) Goods , worked upon but not wholly produced in the exporting country , which « B », followed by the Brussels Nomenclature heading number of fall within an item in Column 1 of List B and which comply with the provisi - the exported goods ons of that item example : «B>» 73.15

( c) Goods , worked upon but not wholly produced in the exporting country , which « X», followed by the Brussels Nomenclature heading number of were produced in conformity with the provisions of para , (ii), which are not the exported goods specifically referred to in Lists A or B , and which do not contravene a general , v example : « X » provision of List A 98 02

(d) Goods wholly produced in the country of exportation ( see para , ( i ) above ) <; P »

Note. " List A and " List B " refer to the lists of qualifying processes specified by the countries of importation concerned .

Printed by WILHELM KOHLER VERLAG , 495 MINDEN 2, Postfach 1530, Brudtenkopf 2a — Federal Republic of Germany

REQUEST FOR CHECK RESULT OF CHECK

The undersigned Customs official requests a check on the A check carried out by the undersigned Customs official exporter's declaration appearing on the front of this form *. shows that :

( 1 ) the details given on this form are accurate 1 ;"

2) this form does not meet the requirements as to cor­ rectness (see notes appended) *.

Place and date of signature .... Place and date of signature .

Official Official stamp stamp

( Official 's signature) (Official 's signature)

1 Delete where not applicable .

1 • Checks on forms APR are to be carried out at random and also whenever the Customs authorities of the importing , country have reasonable doubt as to the true origin of the goods in question or of certain parts thereof. ! The Customs authorities of the importing country are to return to the authorities responsible for checking in the exporting country the form APR contained in the consignment , giving the formal or substantive reasons for an inquiry . Wherever possible they attach to this form the invoice which has been presented to them , or a copy thereof, and forward any information which it has been possible to obtain and which suggets that the particulars given on the form APR are inaccurate . If the Customs authorities of the importing country decide to suspend execution of the Generalised System of Preferences while awaiting the results of th< check , they shall offer to release the goods to the importer subject to any conservatory measures deemed necessary .

MARCHANDISES POUVANT DONNER LIEU AU VISA D'UN CERTIFICAT D'ORIGINE FORMULE A OU A L'ETABLISSEMENT D'UN FORMULAIRE APR

Peuvent seules donner lieu au visa d'un certificat d'origine formule A ou à l'établissement d'un formulaire APR les mardiandises qui , dans le pays d'exportation , entrent dans l'un des catégories suivantes : i) ou bien la marchandise doit être entièrement produite dans le pays exportateur , c'est à dire correspondre à la définition des marchandises considérées comme « entièrement produites» qui figure dans les règlements du pays de destination intéressé , ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée , ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent . Il importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés . En général , la transformation doit être telle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de ' la Nomenclature douanière de Bruxelles différente de celle où seraient classés ces matières ou composants . En outre , des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour diverses catégories de mardiandises des listes A et B de certains pays , et ces règles et dispositions devraient être soigneusement étudiées . Si la marchandise satisfait aux critères ci-dessus, l'exportateur indiquera à la ligne « critère d'origine » du volet 1 du formulaire , le critère d'origine en vertu du­ quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci-après :

Conditions de production ou de fabrication dans le pays d' exportation Indiquer ce critère à la ligne « critère d' origine» (recto du volet 1 )

a) Marchandise , ouvrée mais non entièrement produite dans le pays exportateur , « A», suivi de la position de la marchandise dans la NDB qui a été produite d'une manière conforme aux dispositions du paragraphe ii), qui relève d' une position de la NDB spéciféé dans la colonne 1 de la Liste A Exemple : «A» 74.07 et qui satisfait aux conditions des colonnes 3 et 4 de cette liste applicables à cette marchandise .

b) Marchandise , ouvrée mais non entièrement produite dans le pays d' exporta­ «B », suivi de la position de la marchandise dans la NDB tion , qui correspond å une rubrique de la colonne 1 de la Liste B et qui est conforme aux dispositions concernant cette rubrique . Exemple : «B » 73.15

c) Marchandise , ouvrée mais non entièrement produite dans le pays exportateur , «X», suivi de la position de la marchandise dans la NDB qui a été produite d' une manière conforme aux dispositions du paragraphe ii), qui n' est pas expressément mentionnée dans la Liste A ou la Liste B et n' est Exemple : «X » 98.02 pas incompatible avec une disposition générale de la Liste A.

d) Marchandise entièrement produite dans le pays exportateur (voir le para­ « P » graphe i) ci-dessus).

Note. La «Liste A» et la «Liste B » sont les listes des opérations de transformation requises par les pays d'importation intéresses .

Imprimé par WILHELM KOHLER VERLAG, 495 MINDEN 2, Postfath 1530, Brûdcenkopf 2a — République Fédérale d'Allemagne

DEMANDE DE CONTROLE RESULTAT DU CONTROLE

Le fonctionnaire des douanes soussigné sollicite le contrôle Le contrôle effectué par le fonctionnaire du Service com­ de la déclaration de l'exportateur figurant au recto du pré­ pétent soussigné a permis de constater sent formulaire (*). 1 , que les indications et mentions portées sur le présent formulaire sont exactes ( 1 );

2 , que le présent formulaire ne répond pas aux conditions de régularité requises (voir les remarques ci-annexées) ( 1 ).

A , le A , le

Cachet Cachet du du bureau bureau (Signature du fonctionnaire) (Signature du fonctionnaire)

( 1 ) Rayer la mention inutile .

(*) Le contrôle a posteriori du formulaire APR est effectué à titre de sondage ou chaque fois que la douane du pays d'importation a des doutes fondés en ce qui concerne l'origine réelle de la marchandise en cause ou de certains de ses composants . La douane du pays d'importation envoie à l'Administration ou au Service du pays d'exportation chargé du contrôle le formulaire APR contenu dans le colis , en indiquant les motifs de forme ou de fond qui justifient une enquête . Autant que possible , elle joint à ce formulaire la facture qui lui a été présentée ou une copie de celle-ci , et fournit tous les renseignements qui ont pu être obtenus et qui font penser que les mentions portées sur le formulaire APR sont in­ exactes . Si elle décide de surseoir à l'application du Système généralisé de préférences dans l'attente des résultats du contrôle , la douane du pays d'importation! offre à l'importateur la mainlevée des marchandises sous réserve des mesures conservatoires jugées nécessaires . j