31976R3200

30 . 12.76 Official Journal of the European Communities No L 361 / 1

I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EEC) No 3200/76

of 21 December 1976

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 ) COMMUNITIES , No 3023 /76 of 13 December 1976 on the opening of tariff preferences in the form of a suspension of customs duties for jute manufactures originating in Having regard to the Treaty establishing the India, Thailand and Bangladesh, and for coir European Economic Community, manufactures originating in India and Sri Lanka (5 ), and in particular Article 1 thereof,

Having regard to Council Regulation (EEC ) No 3019/76 of 13 December 1976 opening, allocating Having regard to Council Regulation (EEC) and providing for the administration of Community No 3024/76 of 13 December 1976 opening, allocating tariff quotas for certain products originating in and providing for the administration of a Community developing countries (1 ), and in particular Article 1 tariff quota for raw or unmanufactured Virginia type thereof, tobaccos originating in developing countries (6), and in particular Article 1 thereof, Having regard to Council Regulation (EEC) No 3020/76 of 13 December 1976 opening and Having regard to Council Regulation (EEC) providing for the administration of preferential Com­ No 3025/76 of 13 December 1976 opening preferen­ munity tariff ceilings for certain products originating tial tariffs for developing countries for raw or in developing countries (2), and in particular Article 1 unmanufactured tobaccos falling within subheading thereof, 24.01 A ex II of the Common Customs Tariff (7 ), and in particular Article 1 thereof, Having regard to Council Regulation ( EEC ) No 3021 /76 of 13 December 1976 opening preferen­ tial tariffs for certain products originating in Having regard to Council Regulation (EEC) developing countries (3), and in particular Article 1 No 3026/76 of 13 December 1976 establishing in thereof, respect of certain products falling within Chapters 1 to 24 of the Common Customs Tariff a scheme of generalized preferences in favour of developing Having regard to Council Regulation (EEC) countries (8), and in particular Article 1 thereof, No 3022/76 of 13 December 1976 opening, allocating and providing for the administration of Community tariff preferences for textile products originating in Having regard to Council Regulation (EEC) developing countries and territories (4), and in No 3027/76 of 13 December 1976 opening, allocating particular Article 1 thereof,

H OJ No L 349, 20. 12. 1976, p . 1 . (5) OJ No L 349, 20. 12. 1976, p . 96. (*) OJ No L 349, 20. 12. 1976, p. 13 . (•) OJ No L 349, 20. 12. 1976, p . 99. (3 ) OJ No L 349, 20. 12 . 1976, p . 23 . ( 7 ) OJ No L 349 , 20. 12 . 1976, p . 105 . (4 ) OJ No L 349, 20. 12. 1976, p . 69. (8) OJ No L 349, 20. 12. 1976, p . 111 .

No L 361 /2 Official Journal of the European Communities 30. 12 . 76

and providing for the administration of a tariff quota of 27 June 1968 concerning the common definition for cocoa butter and a tariff quota for soluble coffee of the concept of the origin of goods (7); whereas the originating in developing countries (*), and in rules to be applied for this purpose should be the particular Article 1 thereof, srame as those laid down for other products ;

Whereas it is necessary to make transitional pro­ Having regard to Council Regulation (EEC) visions for the benefit of those countries certain of No 3028/76 of 13 December 1976 opening, allocating whose products have not previously enjoyed tariff and providing for the administration of a Community preferences ; tariff quota for preserved pineapples, other than in slices, half slices or spirals, originating in developing Whereas the measures provided for in this Regulation countries (2), and in particular Article 1 thereof, are in accordance with the opinion of the Committee on Origin, Having regard to Council Regulation (EEC) No 3029/76 of 13 December 1976 opening, allocating and providing for the administration of a Community HAS ADOPTED THIS REGULATION : tariff quota for preserved pineapples, in slices, half slices or spirals, originating in developing TITLE I countries (3), and in particular Article 1 thereof,

Article1¶

Whereas, as regards all the products referred to in 1 . For the purpose of implementing the provisions the atbovementioned Regulations, rules should be established to define the conditions in which they concerning tariff preferences granted by the Com­ munity to certain products originating in developing acquire the character of originating products, the countries, the following shall be considered as mode of proof and the terms as to verification products originating in a country enjoying those thereof; whereas it is appropriate for this purpose preferences (hereinafter referred to as a 'beneficiary to adopt the provisions of Regulation (EEC) No 3214/75 of 3 December 1975 on the definition country'), provided that these products have been transported direct, within the meaning of Article 5 , of the concept of originating products for the to the Community : purposes of the application of tariff preferences granted by the European Economic Community in ( a) products wholly obtained in that country ; respect of certain developing countries (4); whereas it is necessary to amend that Regulation and Lists A ( b ) products obtained in that country in the and B thereto, in view of experience gained ; manufacture of which products other than those referred to in (a ) are used, provided that the said products have undergone sufficient working or Whereas the Decision of the representatives of the processing within the meaning of Article 3 . Governments of the Member States of the European Coal and Steel Community, meeting within the 2 . The products in List C are excluded from the Council, of 13 December 1976 opening, allocating scope of this Regulation. and providing for the administration of tariff quotas for certain steel products originating in developing Article 2 countries ( 76/908/ECSC ) ( 5) and the Decision of the representatives of the Governments of the Member States of the European Coal and Steel Community, The following shall be considered as wholly obtained meeting within the Council, of 13 December 1976 in a beneficiary country within the meaning of opening tariff preferences for certain steel products Article 1 (a): originating in developing countries (76/909/ECSC) (6), (a) mineral products extracted from its soil or from provide that the concept of originating products is its sea bed ; to be defined under the procedure laid down in Article 14 of Council Regulation ( EEC ) No 802/68 ( b) vegetable products harvested there ;

( c ) live animals born and raised there ;

(d) products obtained there from live animals ; i 1 ) OJ No L 349, 20. 12 . 1976, p. 145 . (2) OJ No L 349, 20. 12 . 1976, p . 151 . ( e) products obtained by hunting or fishing (3 ) OJ No L 349, 20. 12. 1976, p . 158 . conducted there ; (4 ) OJ No L 323 , 15 . 12. 1975 , p . 1 . (5 ) OJ No L 349, 20. 12 . 1976, p. 164. («) OJ No L 349, 20. 12 . 1976, p. 169. (7 ) OJ No L 148, 28 . 6. 1968 , p. 1 .

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(f) products of sea fishing and other products taken (d) the affixing of marks, labels or other like from the sea by its vessels ; distinguishing signs on products or their packaging ; (g) products made on board its factory ships exclusively from the products referred to in (f) ; (e) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid (h) used articles collected there fit only for the recovery of raw materials ; down in this Regulation to enable them to be considered as originating products ; (i) waste and scrap resulting from manufacturing (f) simple assembly of parts of products to constitute operations conducted there ; a complete product ;

(j ) products produced there exclusively from (g) a combination of two or more operations products specified in ( a) to (i). specified in ( a) to (f);

(h) slaughter of animals. Article 3

Article 4 1 . For the purposes of implementing the provisions for Article 1 (b), the following shall be considered as sufficient working or processing: Where Lists A and B referred to in Article 3 provide that products obtained in a beneficiary country shall ( a) working or processing as a result of which the be considered as originating therein only if the value products obtained receive a classification under of the products used does not exceed a given a tariff heading other than that covering each of percentage of the value of the products obtained, the products worked or processed, except, the values to be taken into consideration for however, working or processing specified in List determining such percentage shall be : A, where the special provisions of that list apply ; — on the one hand, (b ) working or processing specified in List B. as regards products whose importation can be proved, their customs value at the time of The expressions 'section', 'chapter' and 'tariff importation ; heading' shall mean respectively the sections, chapters and tariff headings in the Brussels Nomenclature for as regards products of undetermined origin, the the classification of goods in customs tariffs. earliest ascertainable price paid for such products in the territory of the country where manufacture takes place ; 2. For the purpose of implementing Article 1 (b), the following shall in any event be considered as — and on the other hand, insufficient working or processing to confer the status of originating products, irrespective of whether the ex-works price of the products obtained, less or not there is a change of tariff heading: internal taxes refunded or refundable on expor­ tation . ( a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, Article S placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations ); 1 . The following shall be considered as transported direct from the exporting beneficiary country to the (b) simple operations consisting of removal of dust, Community : sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), ( a) products transported without passing through the washing, painting, cutting up ; territory of another country ;

(b) products transported through the territories of (c) (i) changes of packing and breaking up and assembly of consignments, countries other than the exporting beneficiary country, with or without transhipment or (ii) simple placing in bottles, flasks, bags, cases, temporary warehousing within those countries , boxes, fixing on cards or boards, etc., and all provided that transport through those countries other simple packing operations ; is justified for geographical reasons or exclusively

No L 361 /4 Official Journal of the European Communities 30 . 12. 76

on account of transport requirements and that account (*) per consignment, qualify on entry into the products have remained under the surveil­ the Community for the tariff preferences specified in lance of the customs authorities of the country of Article 1 on production of a Form APR, on condition transit or warehousing, and have not entered into that the assistance specified in the preceding para­ commerce or been delivered for home use there, graph is forthcoming in respect of the said form. and have not undergone operations other than unloading, reloading and any operation intended to keep them in good condition .

Article7¶

2 . Evidence that the conditions specified in para­ 1 . The certificate of origin Form A must be graph 1 (b ) have been fulfilled shall be supplied to produced , to the Community customs office at which the responsible customs authorities in the Community the goods are presented, within five months of the by the production of: date of issue by the responsible governmental authority of the exporting beneficiary country. ( a) a through bill of lading drawn up in the export­ ing beneficiary country covering the passage through the country of transit; or 2. When products pass through the territory of one or more countries, in accordance with the provisions ( b) a certification by the customs authorities of the of Article 5 ( 1 ) (b), the time limit fixed in paragraph country of transit: 1 for the production of the certificate shall be extended to 10 months . — giving an exact description of the products,

— stating the dates of unloading and reloading of the products or of their embarkation or Article 8 disembarkation , identifying the ships used,

Certificates shall be produced to the customs — certifying the conditions under which the authorities in the importing State in accordance with products remained in the transit country ; or the procedures laid down by that State. The said authorities may require a translation of a certificate. (c) failing these, any substantiating documents . They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the tariff preferences specified in Article 1 . Article 6

Originating products within the meaning of this Article 9 Regulation shall be eligible, on importation into the Community, to benefit from the tariff preferences specified in Article 1 on production of a certificate of origin Form A issued either by the customs 1 . The Community shall admit products sent as authorities or by other governmental authorities of small packages to private persons or forming part of the exporting beneficiary country, provided that the travellers' personal luggage as originating products latter country assists the Community by allowing the benefiting from the tariff preferences specified in customs authorities of Member States to verify the Article 1 without requiring the production of a authenticity of the document or the accuracy of the certificate of origin Form A or the completion of information regarding the true origin of the products a Form APR, provided that such products are not imported by way of trade and have been declared as in question. meeting the conditions required for the application of that Article, and where there is no doubt as to the veracity of such declaration. However, originating products within the meaning of this Regulation which are sent by post (including those sent by parcel post) shall, provided that the consignments contain only originating products and (*) One unit of account (u.a.) is worth 0-88867088 that their value does not exceed 1 000 units of gramme of pure gold.

30 . 12 . 76 Official Journal of the European Communities No L 361 /5

2. Importations which are occasional and consist purposes in shops or business premises with a view solely of products for the personal use of the recipi­ to the sale of foreign products, and during which ents or travellers or their families shall not be the products remain under customs control. considered as importations by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view. Article 11

Certificates of origin Form A produced to the Furthermore, the total value of these products must competent customs authorities in the Community not exceed 60 units of account in the case of small after expiry of the time limit stipulated in Article 7 packages or 200 units of account in the case of the may be accepted for the purpose of applying the contents of travellers ' personal luggage. tariff preferences specified in Article 1 where the failure to observe this time limit is due to force majeure or to exceptional circumstances .

Article10¶

The competent Community customs authorities may 1 . Products sent from a beneficiary country for also accept such certificates where the products have exhibition in another country and sold after the been presented to them before expiry of the said time exhibition for importation into the Community shall limit . benefit on importation from the tariff preferences specified in Article 1 on condition that the products meet the requirements of this Regulation entitling Article 12 them to be recognized as originating in the exporting beneficiary country and provided that it is shown to the satisfaction of the competent Community The 'discovery of slight discrepancies between the customs authorities that : statements made in the certificate and those made in the documents produced to the customs office for ( a) an exporter has consigned the products from the the purpose of carrying out the formalities for importing the products shall not ipso facto render territory of the exporting beneficiary country to the country in which the exhibition is held and the certificate null and void, provided it is duly has exhibited them there ; established that the certificate corresponds to the products concerned.

(b ) the products have been sold or otherwise disposed of by that exporter to a person in the Community ; Article 13

(c ) the products have been consigned during the exhibition or immediately thereafter to the Com­ 1 . Subsequent verifications of certificates Form A and Form APR shall be carried out at random or munity in the state in which they were sent for whenever the relevant customs authorities in the exhibition ; Community have reasonable doubt as to the authenticity of the document or as to the accuracy (d) the products have not, since they were consigned of the information regarding the true origin of the for exhibition, been used for any purpose other products in question. than demonstration at the exhibition .

2 . For the purpose of implementing the provisions 2. A certificate of origin Form A must be produced of paragraph 1 above, the competent customs to the competent Community customs authorities in authorities in the Community shall return the the normal manner. The name and address of the certificate Form A or Part 1 of the Form APR to the exhibition must be indicated thereon . Where necess­ responsible governmental authority in the exporting ary, additional documentary evidence of the nature beneficiary country, giving where appropriate the of the products and the conditions under which they reasons of form or substance for an enquiry. If the have been exhibited may be required. invoice has been submitted , such invoice or a copy thereof shall be attached to Part 1 of Form APR. The customs authorities shall also forward any infor­ 3 . Paragraph 1 shall apply to any trade, industrial, mation that has been obtained suggesting that the agricultural or crafts exhibition, fair or similar public particulars given on the said certificate or the said show or display which is not organized for private form are inaccurate .

No L 361 /6 Official Journal of the European Communities 30 . 12 . 76

If the said authorities decide to suspend the tariff Article 18 preferences specified in Article 1 pending the results of the verification, they shall offer to release the The certificate must conform to the specimen shown products to the importer subject to any precautionary in the Annex. It shall be made out in English or measures judged necessary. French. If it is completed by hand, entries must be in ink and in printscript.

Article 14 Each certificate shall measure 210 X 297 mm . The paper used must be white sized writing paper not The Explanatory Notes, Lists A, B and C, the speci­ containing mechanical pulp and weighing not less men certificate of origin Form A and the specimen than 25 g/m2. It shall have a printed green Form APR which are annexed to this Regulation guilloche-pattern background making any falsification shall form an integral part of this Regulation. by mechanical or chemical means apparent to the

eye .

TITLE II Each certificate shall bear a serial number, whether or not printed, by which it can be identified.

Article IS

Article 19 For the purpose of implementing the provisions concerning tariff preferences specified in Article 1 , Since the certificate of origin constitutes the every beneficiary country shall comply or ensure documentary evidence for the application of the compliance with the rules concerning the completion provisions concerning tariff preferences, specified in and issue of certificates of origin Form A, the Article 1 , it shall be the responsibility of the com­ conditions for the use of Forms APR and those petent governmental authority of the exporting concerning administrative cooperation contained in country to take any steps necessary to verify the the following Articles. origin of the products and to check the other state­ ments on the certificate.

Section I Article 20

Completion and issue of certificates 1 . The certificate shall be issued by the competent oi origin Form A governmental authority of the beneficiary country if the products to be exported can be considered products originating in that country within the Article 16 meaning of Title I of this Regulation .

1 . A certificate of origin shall be issued only upon 2. The signature to be entered in box 11 of the written application from the exporter or his certificate must be hand written. authorized representative.

3 . For the purpose of verifying whether the con­ 2. The exporter or his representative shall submit dition specified in paragraph 1 has been met, the with his application any appropriate supporting competent governmental authority shaill have the document proving that the products to be exported right to call for any documentary evidence or to qualify for the issue of a certificate of origin. carry out any check which it considers appropriate.

4. The competent governmental authority of the Article 17 beneficiary country shall refuse to issue a certificate if it appears from the documents submitted that the It shall be the responsibility of the competent products to which it relates are not intended for the governmental authorities of the exporting beneficiary Community or for a preference-giving country apply­ countries to ensure that certificates and applications ing the same rules as those laid down in Title I are duly completed. of this Regulation.

30 . 12 . 76 Official Journal of the European Communities No L 361 /7

Article21¶

The certificate shall be available to the exporter as It shall always be possible to replace one or more soon as exportation is actually carried out or when certificates of origin Form A by one or more other it is certain that it will he carried out. such certificates, provided tfhat this is done at the customs office in the Community where the products are located.

Article22¶

Article 24 1 . When products of which the final destination is unknown are exported from a beneficiary country 1 . In exceptional cases, a certificate may be issued and have to pass through the territories of one or after the actual exportation of the products to which more countries, in the manner specified in Article it relates, if it was not issued at the time of ex­ 5 ( 1 ) (b), the exporter may apply for the issue of a portation as a result of errors involuntarily made or provisional certificate of origin. omissions or other special circumstances.

2. The competent governmental authority may issue In this case, the word 'PROVISOIRE' or a certificate retrospectively only after verifying that 'PROVISIONAL' shall be stamped on the certificate the particulars contained in the exporter's appli­ of origin Form A in box 2 . cation agree with those contained in the correspond­ ing export documents and that no certificate of origin was issued when the products in question were ex­ 2 . When the final destination in the Community of ported. the products becomes known, then in so far as the products satisfy the conditions provided for in this Certificates of origin Form A issued retrospectively Regulation the provisional certificate of origin shall must bear, in box 4, the endorsement 'DfiLIVRfi A be treated as the final certificate of origin for all or POSTERIORI ' or 'ISSUED RETROSPECTIVELY'. part of the products described on it, provided that, at the written request of the importer, it is validated to this effect by the customs office where the prod­ Article 25 ucts are presented. Such request must be ac­ companied by the provisional certificate and by all the documents required to establish that the products In the event of the theft, loss or destruction of a have been transported to the Community in conform­ certificate of origin, the exporter may apply to the ity with the conditions laid down in Article 5 . competent governmental authority which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate Form A issued in this way must be endorsed, in box 4, Such validation can apply only to those products which are intended for the Member State on whose with one of the following words : 'DUPLICATA' or ' DUPLICATE '. territory the customs office making validation is situated. The duplicate, which must bear the date of issue of the original certificate, shall take effect from that date. Should the validation apply to all the products described on the provisional certificate of origin, the customs office which has carried out the validation shall retain the certificate . Section II

Conditions for the me of Form APR If the validation applies to only part of the products described in the provisional certificate, the customs Article 26 office concerned shall issue a final certificate referring only to those products actually presented. This shall be indicated on the provisional certificate which shall Form APR, whidh must correspond to the specimen be forwarded to the customs offices to which the contained in the Annex, shall be completed by the products which have not been presented will be exporter. It shall be made out in English or French. transported. The date oil the final certificate shall be If it is completed by hand, entries must be in ink and that on which the provisional certificate was issued. in printscript.

No L 361 / 8 Official Journal of the European Communities 30 . 12. 76

The signature to be entered in Part 1 of the Form Article 30 APR must be hand written . When an application for subsequent verification has Form APR shall be composed of two parts, each been made in accordance with the provisions of part measuring 210 X 148 mm . The paper used shall Article 13 of Title I, such verification shall be carried be white-sized writing paper not containing mechan­ out and its results communicated to the competent ical pulp and weighing not less thatn 25 g/m2. customs authorities in the Community within a maxi­ mum of three months . The results must be such as to establish whether the certificate of origin Form A Form APR may be perforated mechanically so that or the Form APR in question applies to the products the two parts can be separated and the label of the actually exported and whether these products were second part may be detached. The reverse side of the in fact eligible to benefit from the tariff preferences label may be gummed . specified in Article 1 .

Each part of the form must bear a serial number, whether or not printed by which it can be identified. For the purpose of subsequent verification of certifi­ cates of origin Form A, copies of the certificates as well as any export documents referring to them shall be kept for at least two years by the competent Article 27 governmental authority in the exporting beneficiary country . A Form APR shall be completed for each postal consignment. After completing and signing the two parts of the form, the exporter shall , in the case of Article 31 consignments by parcel post, attach the two parts to the dispatch note. In the case of consignments by letter post, he shall insert his declaration (Part 1 ) in 1 . Subject as provided in Article 33 , the certifications of authenticity provided for in Article 1 (2) of Council the packet and shall attadh the ilabel of Part 2 to the outer packing. Regulations (EEC) No 3024/76 and (EEC) No 3026 /76 of 13 December 1976 shall be given in box 4 of the certificate of origin Form A provided for in this Regulation . Article 28

2. The certifications mentioned in paragraph 1 shall 1 . If the products contained in the consignment have consist of the following words : 'The undersigned already been subject to verification in the exporting authority certifies the truth of the description of the beneficiary country for conformity with the goods given in box 7 below' or 'L'autorite provisions of this Regulation, the exporter may refer soussignee certi'fie l'exactitude de la description des to this verification in the space for ' observations' on marchandises figurant dans la case n° 7 ci-dessous ' the Form APR (Part 1 ). followed by the stamp of the competent authority and the hand-written signature of the competent official . 2. As appropriate, the exporter shall write 'APR' followed by the serial number of the Form APR used either on the C 1 green label , or on the C 2/ CP 3 3 . The description of goods in box 7 of the certifi­ customs declaration . cate of origin shall be as follows, according to the product concerned :

— ' unmanufactured tolbacco Virginia type' or Section III 'tabac brut ou non fabriqué du type Virginia';

— 'agave brandy "tequila", in containers holding Methods of administrative cooperation two litres or less' or 'eau-de-vie d'agave "tequila" en récipients contenant deux litres ou moins'. Article 29

Article 32 The beneficiary countries shall send the Commission of the European Communities the names and addresses of the governmental authorities competent The beneficiary countries shall inform the Com­ to issue certificates of origin together with specimens mission of the European Communities of the names of stamps used by these authorities . The Commission and addresses of the governmental autihorities com­ shall forward this information to the customs petent to issue the certifications mentioned in authorities of the Member States . Article 31 , together with impressions of the stamp

30 . 12 . 76 Official Journal of the European Communities No L 361 /9

they use. The Commission shall forward this — the products referred to in Regulation (EEC) information to the customs authorities of the No 3019/76 originating in the Comoros or the Member States . Seychelles and falling within subheading 64.02 A of the Common Customs Tariff ;

Article 33 — raw or unmanufactured Virginia type tobacco of subheadings 24.01 A ex I, 24.01 A ex II and 24.01 ex B of the Common Customs Tariff, other than By way of derogation ifrom Article 31 ( 1 ) and (2) the raw or unmanufactured 'flue-cured' type as but without prejudice to Articles 31 (3 ) and 32, it referred to in Regulation (EEC) No 3024/76 and shall not be necessary for one of the said certifications originating in developing countries and territories ; to appear in box 4 of the certificate of origin if the authority competent to issue the certificate of origin — certain raw or unmanufactured 'flue-cured' is the governmental authority qualified to give that Virginia type tobacco of subheadings 24.01 A ex certification . I and 24.01 ex B of the Common Customs Tariff as referred to in Regulation (EEC) No 3024/76 and originating in Romania ; Article 34

— certain raw or unmanufactured tobacco of sub­ 1 . Without prejudice to Article 8, for a period of six heading 24.01 A ex II of the Common Customs months from the date of entry into force of this Tariff as referred to in Regulation (EEC) No Regulation, there may be produced, in respect of 3025/76 and originating in developing countries those products specified in paragraph 2 hereof which, and territories ; at the time of entry into force of the provisions — certain textile products specified in Annex II (A) concerning tariff preferences granted therefor are either in transit or being held in the Community originating in the developing countries and terri­ tories listed in Annex II (B ); under temporary warehouse procedure, in customs warehouses or in free zones, certificates of origin — certain textile products specified in Annex III (A) Form A together with documentary evidence of direct originating in the developing countries and terri­ transport. tories listed in Annex III (B ).

2. The products referred to in paragraph 1 are the Article 35 following :

— the products set out in the list in Annex I originat­ This Regulation shall enter into force on 1 January ing in developing countries and territories ; 1977 .

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

Done at Brussels, 21 December 1976.

For the Commission

Finn GUNDELACH

Member of the Commission

No L 361/ 10 Official Journal of the European Communities 30. 12 . 76

EXPLANATORY NOTES

Note 1 — Article 1 :

The term 'in a beneficiary country' shall also cover the territorial waters of that country.

Vessels operating on the high seas , including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country to which they belong provided that they satisfy the conditions set out in Explanatory Note 4.

Note 2 — Article 1 :

In order to determine whether products originate in a beneficiary country, it shall not be necessary to establish whether the power and fuel , plant and equipment, and machines and tools used to obtain such products originate in third countries or not.

Note 3 — Article 1 : .

Packing shall be considered as forming a whole with the products contained therein. This pro­ vision , however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing.

Note 4 — Article 2 (f) :

The term 'its vessels' shall apply only to vessels :

— which are registered or recorded in the beneficiary country,

— which sail under the flag of the beneficiary country,

— which are at least 50% owned by nationals of the beneficiary country or by a company with its head office in that country, of which the manager or managers , 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 of which, in addition , in the case of partnerships or limited companies, at least half the capital belongs to that country or to public bodies or nationals of that country,

— of which the captain and officers are all nationals of the beneficiary country, and

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

Note 5 — Article 4 :

'Ex-works price' means the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture .

' Customs value' means the customs value as defined in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.

Note 6 :

The term ' product' as used in this Regulation includes ' article', 'goods', 'material', 'equipment' and any other equivalent expression.

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LIST A

List of working or processing operations which result in a change in the Brussels Nomen­ clature heading without conferring the status of originating products on the products under­ going 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 BTN Description heading No

03.02 Fish, dried, salted or in brine, Drying, salting, placing in brine ; smoked fish, whether or not smoking of fish, whether cooked • cooked before or during the or not smoking process

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 falling other preservative solutions , but within heading 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 not vegetables falling within heading further prepared Nos 07.01 to 07.03 inclusive

08.10 Fruit (whether or not cooked) Freezing of fruit preserved by freezing, not con­ taining added sugar

08.11 Fruit provisionally preserved ( for Placing in brine or in other solutions example, by sulphur dioxide gas , of fruit falling within heading in brine, in sulphur water or other Nos 08.01 to 08.09 inclusive preservative solutions), but un­ suitable 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 falling any heading in Chapter 8 within Chapter 8

15.04 Fats and oils , of fish and marine Manufacture from products falling mammals , whether or not refined within Chapters 2 and 3

15.06 Other animal oils and fats (in­ Manufacture from products fall­ cluding neat's-foot oil and fats ing within Chapter 2 from bones or waste)

ex 15.07 Fixed vegetable oils , fluid or solid , Manufacture from products of crude , refined or purified , but not Chapters 7 and 12 including Chinawood oil , myrtle­ wax, Japan wax or oil of tungnuts , oleococca seeds or oiticica seeds ; also not including oils of a kind used in machinery or mechanical appliances or for industrial pur­ poses other than the manufacture of foodstuffs for human con­ sumption

No L 361/ 12 Official Journal of the European Communities 30. 12 . 76

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 BTN Description heading No

16.02 Other prepared or preserved meat Manufacture from products falling or meat offal within Chapter 2

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

16.05 Crustaceans and molluscs, pre­ Manufacture from products falling pared or preserved within Chapter 3

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

17.04 Sugar confectionery , not con­ Manufacture from other products taining cocoa falling within 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

18.04 Cocoa butter (fat or oil ) Manufacture from originating cocoa beans

18.06 Chocolate and other food prep­ Manufacture from sucrose or arations containing cocoa manufacture in which the value of the products falling within heading Nos 18.01 to 18.05 inclusive used exceeds 40% of the value of the product obtained 19.02 Manufacture from cereals and Preparations of flour meal , starch or 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

19.04 Tapioca and sago ; tapioca and Manufacture from any product sago substitutes obtained from potato or other starches

19.05 Prepared foods obtained by the Alanufacture from any product swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products)

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

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

19.08 Pastry , biscuits, cakes and other Manufacture from products falling fine bakers ' wares whether or not within Chapter 11 containing cocoa in any proportion

I

30. 12 . 76 No L 361/ 13 Official Journal of the European Communities

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 BTN heading No Description

20.01 Vegetables and fruit, prepared or Manufacture from originating preserved by vinegar or acetic products falling within Chapters acid , with or without sugar , 7 and 8 whether or not containing salt , spices or mustard

20.02 Vegetables prepared or preserved Manufacture from originating otherwise than by vinegar or products falling within Chapter 7 acetic acid

20.03 Fruits , preserved by freezing , con­ Manufacture from originating taining added sugar products falling within Chapters H and 17

20.04 Fruit, fruit- peel and parts of plants , Manufacture from originating preserved by sugar (drained , glacé products falling within Chapters or crystallized ) 8 and 17

20.05 Jams , fruit jellies , marmalades, Manufacture from originating fruit puree and fruit pastes , being products falling within Chapters cooked preparations , whether or 8 and 17 not containing added sugar

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

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

21.04 Sauces ; mixed condiments and Manufacture from tomato con­ mixed seasonings centrate the value of which does not exceed 50% of the value of the product obtained

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

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

22.09 Spirits ( other than those of Manufacture from products of heading No 22.08 ); liqueurs and heading No 08.04, 20.07, 22.04 or other spirituous beverages ; com­ 22.05 pound alcoholic preparations (known as 'concentrated extracts') for the manufacture of beverages

23.07 Sweetened forage ; other Manufacture from cereals and preparations of a kind used in derived products, meat, milk, animal feeding sugar and molasses

No L 361/ 14 Official Journal of the European Communities 30. 12 . 76

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 BTN heading No Description

ex 24.02 Cigarettes , cigars and cigarillos , Manufacture in which at least 70% tobacco for smoking by quantity of the products falling within heading No 24.01 used are originating products

ex 28.38 Aluminium sulphate Manufacture from products falling within heading No 28.20

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

32.06 Colour lakes Manufacture from products falling within heading Nos 32.04 and 32.05

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

32.10 Artists', students' and signboard Manufacture from products falling painters' colours , modifying tints , within 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 falling painters' fillings , non-refractory within heading No 32.09 surfacing preparations ; stopping , sealing and similar mastics , includ­ ing resin mastics and cements

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

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

34.01 Soap ; organic surface-active pro­ Manufacture from products falling ducts and preparations for use as within 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

30 . 12 . 76 No L 361/ 15 Official Journal of the European Communities

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 BTN Description heading No

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

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

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

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

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 product obtained 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 product obtained

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 product obtained 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

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

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

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

No L 361 / 16 Official Journal of the European Communities 30 . 12 . 76

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 BTN heading No Description

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

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

— Fusel oil and Dippel's oil ;

— Naphthenic acids and their 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 compositions ;

— Alkaline iron oxide for the purification of gas ;

— Carbon ( other than that falling within subheading ex 38.01 ) in metal , graphite or other com­ pounds , in the form of small plates , bars or other semi­ manufactures ;

— Sorbitol other than sorbitol of heading No 29.04

ex Textile fabrics not included under Manufacture from yarn Chapter heading No 59.08 pursuant to 39 Note 2 A of Chapter 59

ex 39.02 Polymerization products Manufacture in which the value of the products used does not exceed 50% of the value of the product obtained

30 . 12 . 76 No L 361/ 17 Official Journal of the European Communities

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 BTN Description heading No

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

40.05 Plates , sheets and strip , of un­ Manufacture in which the value vulcanized natural or synthetic of the products used does not rubber, other than smoked sheets exceed 50% of the value of the and crepe sheets of heading No product obtained 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

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

41.08 Varnishing or metallizing of leather Patent leather and imitation patent leather ; metallized leather falling within 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 product obtained

No L 361/ 18 Official Journal of the European Communities 30. 12. 76

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 BTN Description heading No

43.03 Articles of furskin Making up from furskins in plates, crosses and similar forms falling within heading No ex 43.02

44.21 Complete wooden packing cases, Manufacture from boards not cut boxes, crates, drums and similar to size packings,

45.03 Articles of natural cork Manufacture from products falling within 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

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 , product obtained of paper or paperboard, containing only an assortment of paper stationery

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

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

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

50.05 Yarn spun from silk waste other Manufacture from products falling i1) than noil, not put up for retail within heading No 50.03 neither sale carded nor combed

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

(*) 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.

30 . 12. 76 No L 361/ 19 Official Journal of the European Communities

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 BTN Description heading No

50.07 Silk yarn and yarn spun from noil Manufacture from products falling O or other waste silk , put up for within heading No 50.01 or from retail sale products falling within heading No 50.03 neither carded nor combed

ex 50.08 Imitation catgut of silk Manufacture from products falling (x ) within heading No 50.01 or from products falling within heading No 50.03 neither carded nor combed

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

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

51.01 Yarn of man-made fibres (con­ Manufacture from chemical pro­ 0 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

51.03 Yarn of man-made fibres (con­ Manufacture from chemical pro­ (x) 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

(*) 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 Jwould be classified . (J) 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 361 / 20 Official Journal of the European Communities 30. 12. 76

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 BTN Description heading No

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

53.07 Yarn of combed sheep's or lambs' Manufacture from products falling i1) wool (worsted yarn ), not put up within heading Nos 53.01 and for retail sale 53.03

53.08 Yarn of fine animal hair (carded Manufacture from raw fine animal i1) or combed), not put up for retail hair falling within heading No sale 53.02

53.09 Yarn of horsehair or of other Manufacture from raw coarse i1) coarse animal hair , not put up for animal hair falling within heading retail sale No 53.02 or from raw horsehair falling within heading No 05.03

53.10 Yarn of sheep's or lambs' wool , Manufacture from products falling i1 ) of horsehair or of other animal within heading Nos 05.03 or hair (fine or coarse), put up for 53.01 to 53.04 inclusive retail sale

53.11 Manufacture from products falling Woven fabrics of sheep's or lambs' (2) wool or of fine animal hair within heading Nos 53.01 to 53.05 inclusive

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

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

54.03 Flax or ramie yarn , not put up Manufacture from products falling i1) for retail sale within heading Nos 54.01 and 54.02 , neither carded nor combed

54.04 Flax or ramie yarn , put up for Manufacture from products falling (x) retail sale within heading No 54.01 or 54.02

54.05 Woven fabrics of flax or of ramie Manufacture from products falling (2) within heading No 54.01 or 54.02

55.05 Cotton yarn , not put up for retail Manufacture from products falling i1) sale within heading No 55.01 or 55.03

55.06 Cotton yarn , put up for retail sale Manufacture from products falling i 1 ) within heading No 55.01 or 55.03

55.07 Cotton gauze Manufacture from products falling (2) within heading Nos 55.01 , 55.03 or 55.04

(*) 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 . (») 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 .

30 . 12 . 76 Official Journal of the European Communities No L 361/ 21

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 BTN Description heading No

55.08 Terry towelling and similar terry Manufacture from products falling (a) fabrics , of cotton within heading Nos 55.01 , 55.03 or 55.04

55.09 Other woven fabrics of cotton Manufacture from products falling (2) within heading Nos 55.01 , 55.03 or 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

56.06 Yarn of man-made fibres (dis­ Manufacture from chemical prod­ i1) continuous or waste), put up for ucts or textile pulp retail sale

56.07 Woven fabrics of man-made fibres Manufacture from products falling (2) (discontinuous or waste) within heading Nos 56.01 to 56.03 inclusive

57.05 Yarn of true hemp Manufacture from raw true hemp i1)

57.06 Yarn of jute or of other textile Manufacture from raw jute , or i1) bast fibres of heading No 57.03 other textile bast fibres falling within heading No 57.03

57.07 Yarn of other vegetable textile Manufacture from raw vegetable i1) fibres textile fibres falling within heading No 57.02 or 57.04

57.08 Paper yarn Manufacture from products falling within Chapter 47, from chemical products, textile puip or from natural textile fibres , discontinuous man-made fibres or their waste , neither carded nor combed

( ) 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 . (*) 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 361/ 22 Official Journal of the European Communities 30. 12. 76

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 BTN Description heading No

57.09 Woven fabrics of true hemp Manufacture from products falling i1) within heading No 57.01

57.10 Woven fabrics of jute or of other Manufacture from raw jute or n textile bast fibres of heading from other textile bast fibres falling No 57.03 within heading No 57.03

57.11 Woven fabrics of other vegetable Manufacture from products falling n textile fibres within 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 Manufacture from products falling Carpets, carpeting and rugs, knotted (made up or not) within 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 products falling mats and matting, and 'Kelem', within 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

58.04 Woven pile fabrics and chenille Manufacture from products falling fabrics (other than terry towelling within 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 products falling fabrics (bolduc) consisting of warp within 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 Woven labels, badges and the like, Manufacture from products falling not embroidered, in the piece, in within heading Nos 50.01 to 50.03 strips or cut to shape or size 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 58.07 Chenille yarn (including flock Manufacture from products falling chenille yarn), gimped yarn (other within 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 yarn) ; braids and ornamental 56.01 to 56.03 inclusive or from trimmings in the piece ; tassels , chemical products or textile pulp pompons and the like

(l) 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 .

30 . 12 . 76 Official Journal of the European Communities No L 361/ 23

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 BTN Description heading No

58.08 Tulle and other net fabrics ( but Manufacture from products falling not including woven, knitted or within 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 Tulle and other net fabrics (but Manufacture from products falling not including woven, knitted or within 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 , piece, in strips or in motifs 56.01 to 56.03 inclusive or from chemical products or textile pulp

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

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

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

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

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

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 Manufacture from yarn Textile fabrics impregnated, coated, covered or laminated with prepara­ tions of cellulose derivatives or of other artificial plastic materials

No L 361 / 24 Official Journal of the European Communities 30 . 12 . 76

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 BTN heading No Description

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

59.15 . Textile hosepiping and similar Manufacture from products falling tubing, with or without lining , within 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 products falling ator belts or belting , of textile within 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 products falling of a kind commonly used in within 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 products falling within heading Nos 56.01 to 56.03 inclusive, from chemical products or textile pulp

30 . 12 . 76 Official Journal of the European Communities No L 361/ 25

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 BTN Description heading No

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

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 guch 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 of apparel (for example , dress Manufacture from yarn shields , shoulder and other pads , belts , muffs , sleeve protectors , pockets)

62.01 Travelling rugs and blankets Manufacture from unbleached yarn falling within Chapters 50 to 56 inclusive

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

No L 361/ 26 Official Journal of the European Communities 30. 12 . 76

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 BTN heading No Description

62.03 Sacks and bags , of a kind used Manufacture from chemical prod­ for the packing of goods ucts , textile pulp or from natural 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 Other made up textile articles Manufacture in which the value (including dress patterns) of the products used does not exceed 40% of the value of the product obtained

64.01 Footwear with outer soles and Manufacture from products falling uppers of rubber or artificial within heading No 64.05 plastic material

64.02 Footwear with outer soles of Manufacture from products falling leather or composition leather ; within 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 falling wood or cork within heading No 64.05

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

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 from yarn or textile hair nets), knitted or crocheted , 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) product obtained

ex 68.04 Articles of artificial abrasives with Manufacture from silicon carbide ex 68.05 a basis of silicon carbide falling within heading No ex 28.56 ex 68.06

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

30. 12. 76 Official Journal of the European Communities No L 361/ 27

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 BTN Description heading No

70.07 Cast, rolled, drawn or blown glass Manufacture from drawn, cast or (including flashed or wired glass), rolled glass falling within heading cut to shape other than rectangular Nos 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 or ed or laminated glass , shaped or not rolled glass falling within heading Nos 70.04 to 70.07 inclusive

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

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

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

73.08 Iron or steel coils for re-rolling Manufacture from products falling within heading No 73.07

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

73.10 Bars and rods (including wire rod), Manufacture from products falling of iron or steel , hot-rolled, forged, within 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 falling iron or steel, hot-rolled, forged , within 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 falling hot-rolled or cold-rolled within heading Nos 73.07 to 73.09 inclusive and 73.13

No L 361/ 28 Official Journal of the European Communities 30. 12 . 76

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 BTN Description heading No

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

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

73.16 Railway and tramway track con­ Manufacture from products falling struction material of iron or steel , within 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 falling therefor, of iron (other than of within heading Nos 73.06 and cast iron) or steel , excluding high­ 73.07 and products falling within pressure hydro-electric conduits heading No 73.15 in the forms mentioned 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 product obtained

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 product obtained

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 product obtained material), of a thickness (excluding any backing) not exceeding 0-15 mm

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

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 product obtained

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 product obtained

30. 12 . 76 Official Journal of the European Communities No L 361 / 29

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 BTN heading No Description

74.09 Reservoirs , tanks , vats and similar Manufacture in which the value containers , for any material ( other of the products used does not than compressed or liquefied gas ) exceed 50% of the value of the of copper, of a capacity exceeding product obtained 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 product obtained

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

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

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

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 product obtained

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

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

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

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

No L 361/ 30 Official Journal of the European Communities 30 . 12 . 76

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 BTN heading No Description

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

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 product obtained

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 product obtained

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

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

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 product obtained

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 product obtained

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 product obtained 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 product obtained

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 product obtained

30 . 12 . 76 Official Journal of the European Communities No L 361/ 31

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 BTN Description heading No

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 product obtained

76.08 Structures , and parts of structures Manufacture in which the value (for example, hangars and other of the products used does not buildings, bridges and bridge­ exceed 50% of the value of the sections , towers , lattice masts , product obtained roofs, roofing frameworks , door and window frames , balustrades , pillars and columns), of aluminium ; plates, rods, angles , shapes , sec­ tions , tubes and the like, prepared for use in structures , of aluminium

76.09 Reservoirs , tanks , vats and similar Manufacture in which the value containers , for any material ( other of the products used does not than compressed or liquefied gas), exceed 50% of the value of the of aluminium , of a capacity product obtained 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 the products used does not and collapsible tubular containers), exceed 50% of the value of the of aluminium , of a description product obtained 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 product obtained

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 product obtained

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 product obtained

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

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 product òbtained minium

No L 361 / 32 Official Journal of the European Communities 30. 12. 76

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 BTN Description heading No

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

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 ; product obtained 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 product obtained

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 product obtained

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 product obtained

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 product obtained terial ), of a weight (excluding any backing) not exceeding 1-7 kg/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 product obtained and S-bends) of lead

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

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 product obtained

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 product obtained

30 . 12 . 76 Official Journal of the European Communities No L 361/ 33

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 BTN Description heading No

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 product obtained 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 product obtained

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

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 product obtained

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 product obtained

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 product obtained 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 fittings (for example , exceed 50% of the value of the joints , elbows , sockets and flan­ product obtained ges), of tin

82.05 Working, processing or assembly Interchangeable tools for hand tools , for machine tools or for in which the value of the products power-operated hand tools (for used does not exceed 40% of the example, for pressing, stamping , value of the product obtained drilling , tapping, threading , boring, 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 products pliances used does not exceed 40% of the value of the product obtained

No L 361/ 34 Official: Journal of the European Communities 30 . 12 . 76

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 BTN Description heading No

ex Boilers, machinery and mechanical Working, processing or assembly Chapter appliances and parts thereof , ex­ in which the value of the products 84 cluding refrigerators and refri­ used does not exceed 40% of the gerating equipment (electric and value of the product obtained other) (heading No 84.15 ) and sewing machines , including furni­ ture specially designed for sewing machines (heading No ex 84.41 )

84.15 Refrigerators and refrigerating Working, processing or assembly equipment ( electrical and other) in which the value of the non­ originating products used does not exceed 40% of the value of the product obtained , and provided that at least 50% in value of the materials and parts i1 ) used are originating products

ex 84.41 Sewing machines ; furniture speci­ Working , processing or assembly ally designed for sewing machines in which the value of the non­ originating products used does not exceed 40% of the value of the product obtained, and provided that : (a) at least 50% in value of the materials and parts (*) used for the assembly of the head (motor excluded) are origina­ ting products, and (b) the thread tension , crochet and zigzag mechanisms are originating products

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

85.14 Microphones and stands therefor ; Working , processing or assembly loudspeakers ; audio-frequency in which the value of the non­ electric amplifiers originating products used does not exceed 40% of the value of the product obtained , 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

(*) 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 .

30. 12 . 76 Official Journal of the European Communities No L 361/ 35

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 BCN Descriptiori heading No

85.15 Radiotelegraphic and radiotele­ Working, processing or assembly phonic transmission and reception in which the value of the non­ apparatus ; radiobroadcasting and originating products used does not television transmission and recep­ exceed 40% of the value of the tion apparatus (including receivers product obtained, and provided incorporating sound recorders or that reproducers) and television cam­ eras ; radio navigational aid appar­ ( a) at least 50% in value of the atus , radar apparatus and radio materials and parts used (*) remote control apparatus are originating products , 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 products railway and tramway track fix­ used does not exceed 40% of the tures and fittings ; traffic signalling value of the product obtained equipment of all kinds ( not electrically powered)

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

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

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

(J) 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, (a) the value of products of undetermined origin.

No L 361/ 36 Official Journal of the European Communities 30 . 12 . 76

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 BTN Description heading No

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

90.07 Photographic cameras ; photo­ Working, processing or assembly graphic flashlight apparatus in which the value of the non­ originating products used does not exceed 40% of the value of the product obtained , and provided that at least 50% in value of the materials and parts (x) 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 but not including originating products used does not recorders of film-editing appara­ exceed 40% of the value of the tus ; any combination of these product obtained, and provided articles that at least 50% in value of the materials and parts (x) 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 products used does not jecting the image exceed 40% of the value of the product obtained , and provided that at least 50% in value of the materials and parts (x) used are originating products

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 products used does not exceed 40% of the value of the product obtained, and provided that at least 50% in value of the materials and parts (*) 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 : (0 the value of imported products, (ii ) the value of products of undetermined origin .

30 . 12 . 76 Official Journal of the European Communities No L 361 / 37

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 BTN Description heading No

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

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

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

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

92.11 Working , processing or assembly Gramophones , dictating machines and other sound recorders and in which the value of the non-origi­ nating products used does not reproducers , including record­ exceed 40% of the value of the players and tape decks , with or without sound-heads ; television product obtained , and provided that : image and sound recorders and reproducers , magnetic (a) at least 50% in value of the materials and parts i1) used are originating products , and

( b) all the transistors are originat­ ing 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 361/ 38 Official Journal of the European Communities 30. 12. 76

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 BTN Description heading No

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

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 squeegees (other than roller squee­ product obtained 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 product obtained

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 studs ; blanks and parts of such product obtained 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 product obtained

30 . 12 . 76 Official Journal of the European Communities No L 361/ 39

LIST B

List of working or processing operations which do not result in a change in the Brussels Nomen­ clature heading but which do confer the status of originating . products on the products under­ going such operations

Products obtained Working or processing that confers the status of originating products BTN 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 and or less 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 (includ­ Calcination of unworked dolomite ing tarred dolomite)

Chapters Products of the chemical and allied industries Working or processing in which the value of the 28 to 37 non-originating products used does not exceed 20% of the value of the product obtained

ex Chapter Miscellaneous chemical products excluding refined Working or processing in which the value of the 38 tall oil non-originating products used does not exceed 20% of the value of the product obtained

ex 38.05 Refined tall oil Refining of crude tall oil

Chapter 39 Artificial resins and plastic materials, cellulose esters Working or processing in which the value of the and ethers ; articles thereof non-originating products used does not exceed 20% of the value of the product obtained

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

ex 40.07 Vulcanized rubber thread and cord , textile-covered Manufacture from vulcanized rubber thread or cord, not textile-covered

ex 41.01 Sheep's and lambs' skins without the wool Removing wool from sheep's and lambs' skins in the wool

No L 361/ 40 Official Journal of the European Communities 30 . 12 . 76

List B (continued)

Products obtained Working or processing that confers the status of originating products BTN heading No Description

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 product obtained ex 55.08 ex 55 09 ex 56.07

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

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

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

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 product obtained chen , toilet or office purposes , for indoor decor­ ation , 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, including silver gilt and platinum-plated sil­ Rolling, drawing, beating or grinding of unwrought ver, semi-manufactured silver and silver alloys

cx 71.06 Rolled silver, semi-manufactured Rolling, drawing, beating or grinding of unworked rolled silver

30 . 12 . 76 Official Journal of the European Communities No L 361/ 41

List B (continued)

Products obtained Working or processing that confers the status of originating products BTN Description heading No

ex 71.07 Gold , including platinum-plated gold , semi-manu­ Rolling, drawing, beating or grinding of unwrought factured 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 I Rolled platinum or other platinum group metals , Rolling, drawing, beating or grinding of unworked I 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 No 73.06 or 73.07

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 product obtained

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 product obtained

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 product obtained

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 product obtained

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 product obtained

84.06 Internal combustion piston engines Working , processing or assembly in which the value of the products used does not exceed 40% of the value of the product obtained

No L 361 / 42 Official Journal of the European Communities 30. 12 . 76

List B (continued)

Products obtained "Working or processing that confers the status of originating products BTN Description heading No

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

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

( a) at least 50% in value of the materials and parts (*) used for assembly of the head ( motor excluded) are originating products , and

(b) the thread tension , crochet and zigzag mecha­ nisms are originating products

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)

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

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

(*) 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 ease 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 .

30. 12 . 76 Official Journal of the European Communities No L 361/43

LIST C

List of products excluded from the scope of this Regulation

BTN 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 \ 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

Notes to Lists A and B

1 . The lists contain some products which do not benefit from tariff preferences but which may be used in the manufacture of products which do benefit .

2. The description of the products in column 2 in the lists corresponds to that of the same heading number in the Brussels Nomenclature .

3 . When a Brussels Nomenclature heading number in column 1 of the lists is prefixed by ' ex', the corresponding rule applies only to the products stated in column 2 .

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 8. 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)

Piece and date , signature ' and stamp of certifying authority Place and date , signature of authorised signatory

NOTES

1 . Countries whJdi accept this form for the purposes of 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 destipation 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 whidi 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 exportation (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 oí 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 ( e) Goods which are covered by the value added rule described in « Y », followed by the value of materials and components 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 .

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

SYSTEME GÉNÉRALISÉ DE PREFERENCES

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

Delivre en ( pays) Voir notes au verso

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

5, N 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 l'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 qui acceptent cette formule aux tins 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 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 a 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 mardiandise 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 Exemple : « 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 dú pays de destination intéressé , ii ) ou bien si la marchandise est fabriquée entièrement ou en parlie 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 dçivent 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 doit 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 Indiquer 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 . 11 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 pieces détachees . 6 . Description des marchandises . La description des marchandises doit être assez détaillée pour que le fonctionnaire des douanes qui aura à les examiner puisse les identifier .

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 ma­ terials and components whidi 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 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 and other subsidiary provisions and these should be carefully studied . If 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 whidi he claims that his goods qualify for the GSP , in the manner shown in the following table :

Circumstances of production or manufacture in the country of exportation Insert in line « Origin criterion » (front of part 1 )

( 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 , whidi « 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 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 .

* 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 the 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 a l'établissement d'un formulaire APR les marchandises qui , dans le pays d'exportation , entrent dans l'une 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 jnatières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent . U 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 tfelle 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 marchandises 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 spécifiée 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 à 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 intéressés .

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 .

30 . 12 . 76 Official Journal of the European Communities No L 361 /53

ANNEX I

List of certain agricultural products originating in developing countries and territories benefiting from the generalized tariff preferences for the first time from 1 January 1977

CCT heading Description No

03.01 Fish , fresh ( live or dead), chilled or frozen :

B. Saltwater fish :

I. Whole, headless or in pieces :

e) Sharks

g) Halibut ( Hippoglossus vulgaris , Hippoglossus reinhardtius)

II . Fillets :

b) Frozen : ex 7 . Other : — Of sharks and of halibut

C. Livers and roes

03.02 Fish , dried , salted or in brine ; smoked fish , whether or not cooked before or during the smoking process :

A. Dried , salted or in brine :

I. Whole , headless or in pieces : d) Common halibut ( Hippoglossus vulgaris) e) Salmon , salted or in brine

03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled , frozen, salted , in brine or dried ; crustaceans , in shell, simply boiled in water :

A. Crustaceans :

I. Crawfish

II. Lobsters (Homarus sp.p) :

a) Live b) Other : 1 . Whole 2 . Other

III . Crabs and freshwater crayfish

B. Molluscs :

II . Mussels

IV . Other :

a) Frozen : 1 . Squid : aa) Ommastrephes sagittatus and Loligo sp.p .

No L 361 /54 Official Journal of the European Communities 30. 12. 76

CCT heading Description No

03.03 2. Cuttle-fish of the species Sepia officinalis , Rossia macrosoma (cont'd) and Sepiola rondeleti 4 . Other

b) Other : 1 . Squid ( Ommastrephes sagittatus and Loligo sp.p . 2 . Other

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for orna­ mental purposes, fresh, dried , dyed , bleached, impregnated or otherwise prepared :

A. Fresh : ex I. From 1 June to 31 October : — Orchids (family Orchidaceae) and Anthurium

ex II . From 1 November to 31 May : — Orchids (family Orchidaceae) and Anthurium

07.01 Vegetables, fresh or chilled :

ex T. Other : — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench)

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consump­ tion :

ex E. Other vegetables : — Okra ( Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench)

07.05 Dried leguminous vegetables , shelled, whether or not skinned or split :

B. Other : ex I. Peas (including chick peas) and beans (of the species Phaseolus) : — Other

ex III . Other : — Other

07.06 Manioc, arrowroot, salep , Jerusalem artichokes , sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried , whole or silced ; sago pith :

B. Other

08.01 Dates , bananas , conconuts , Brazil nuts , cashcw nuts, pineapples, avocados , mangoes , guavas and mangosteens , fresh or dried , shelled or not :

ex B. Bananas : — Dried

D. Avocados

E. Coconuts

H. Other : — Mangoes

30. 12. 76 Official Journal of the European Communities No L 361 /55

CCT heading Description No

08.07 Stone fruit, fresh :

E. Other

08.08 Berries , fresh :

F. Other

ex 08.09 Other fruit, fresh : — Rose-hips fruit

— Other, excluding melons and watermelons

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar :

ex B. Other : — Fruit falling within subheadings 08.08 E and F

08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption :

e \ E. Other :

— Fruit falling within subheadings 08.08 E and F

09.01 Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee substitutes containing coffee in any proportion :

A. Coffee :

I. Unroasted : b) Free of caffeine II . Roasted : a) Not free of caffeine b) Free of caffeine

B. Husks and skins

C. Coffee substitutes containing coffee in any proportion

09.04 Pepper of the genus 'Piper'; pimento of the genus ' Capsicum' or the genus ' Pimenta ':

A. Neither crushed nor ground :

II . Pimento : c) Other

B. Crushed or ground :

I. Pimento of the genus ' Capsicum'

11 . Other

09.07 Cloves (whole fruit, cloves and stems)

No L 361 /56 Official Journal of the European Communities 30 . 12. 76

CCT heading Description No

09.09 Seeds of anise, badian , fennel , coriander, cumin , caraway and juniper :

A. Neither crushed nor ground :

I. Aniseed

12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further, prepared ; fruit kernels , and other vegetable products of a kind used primarily for human food, not falling within any other heading :

B. Locust bean seeds :.

II . Other

13.03 Vegetable saps and extracts ; pectic substances , pectinates and pectates ; agar-agar and other mucilages and thickeners , derived from vegetable pro­ ducts :

B. Pectic substances , pectinates and pectates ;

ex I. Dry, excluding apple, pear and quinze, pectin

ex II. Other, excluding apple, pear and quinze, pectin

15.07 Fixed vegetable oils , fluid or solid, crude, refined or purified :

D. Other oils :

I. For technical or industrial uses other than the manufacture of food­ stuffs for human consumption : b) Other : ex 2 . Other : — Palm kernel and coconut oil

II . Other : a) Palm oil : 2 . Other

b) Other : 1 . Solid, in immediate packings of a net capacity of 1 kg or less 2. Solid , other ; fluid : e \ bb) Other : — Palm kernel and coconut oil

15.10 Fatty acids ; acid oils from refining ; fatty alcohols :

D. Fatty alcohols

18.03 Cocoa paste fin bulk or in block), whether or not defatted

18.05 Cocoa powder, unsweetened

18.06 Chocolate and other food preparations containing cocoa :

C. Chocolate and chocolate goods, whether or not filled ; sugar confectionary and subsistutes therefor made from sugar substitution products, containing cocoa

30 . 12. 76 Official Journal of the European Communities No L 361/57

CCT heading Description No

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid :

B. Truffles

D. Asparagus

20.03 Fruit preserved by freezing, containing added sugar :

ex A. With a sugar content exceeding 13% by weight :

— Fruit falling within subheadings 08.02 D , 08.08 B , E and F

ex B. Other :

— Fruit falling within subheadings 08.02 D , 08.08 B , E and F

20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystallized ) :

B. Other : ex I. With a sugar content exceeding 13 % by weight : — Fruit falling within subheadings 08.02 D , 08.08 B , E and F

ex II . Other : — Fruit falling within subheadings 08.02 D , 08.08 B, E and F

20.05 Jams , fruit jellies, marmalades, fruit puree and fruit pastes , being cooked preparations , whether or not containing added sugar :

C. Other :

I. With a sugar content exceeding 30% by weight :

ex b ) Other : — Fruit falling within subheadings 08.08 B, E and F

ex II . With a sugar content exceeding 13% but not exceeding 30% by weight : — Fruit falling within subheadings 08.08 B , E and F

ex III . Other :

— Fruit falling within subheadings 08.08 B , E and F

20.06 Fruit, otherwise prepared or preserved , whether or not containing added sugar or spirit :

B. Other :

II . Not containing added spirit :

a) Containing added sugar, in immediate packings of a net capacity of more than 1 kg :

ex 8 . Other fruits : — Fruit falling within subheadings 08.08 B , E and F

b) Containing added sugar, in immediate packings of a net capacity of 1 kg or less :

ex 8 . Other fruits : — Fruit falling within subheadings 08.08 B , E and F

No L 361/58 Official Journal of the European Communities 30. 12. 76

CCT heading Description No

20.06 c) Not containing added sugar, in immediate packings of a net Ccont'd) capacity :

1 . Of 4-5 kg or more : ex dd) Other fruits : — Fruit falling within subheadings 08.08 B, E and F

2. Of less than 4-5 kg : ex bb) Other fruit and mixtures of fruit : — Fruit falling within subheadings 08.08 B , E and F

20.07 Fruit juices (including grape must) and vegetable juices , whether or not containing added sugar, but unfermented and not containing spirit :

A. Of a specific gravity exceeding 1*33 at 15 " C :

III . Other :

ex a) Of a value exceeding 30 u.a . per 100 kg net weight :

— Fruit falling within subheadings 08.08 B , E and F

b) Of a value not exceeding 30 u.a . per 100 kg net weight :

ex 1 . With an added sugar content exceeding 30% weight : — Fruit falling within subheadings 08.08 B, E and F

ex 2 . Other :

— Fruit falling within subheadings 08.08 B, E and F

22.09 Spirits (other than those of heading No 22.08 ) ; liqueurs and other spirituous beverages ; compound alcoholic preparations (known as 'concentrated extracts') for the manufacture of beverages :

C. Spirituous beverages :

V. Other, in containers holding :

ex a) Two litres or less : — Tequila

30 . 12 . 76 Official Journal of the European Communities No L 361 /59

ANNEX II

A. List of certain textile products originating in developing countries and territories shown in List B benefiting from generalized tariff preferences for the first time from 1 January 1977

CCT heading Description No

CHAPTER 54

54.05 Woven fabrics of llax or of ramie

CHAPTER 55

55.05 Cotton yarn , not put up for retail sale

55.06 Cotton yarn, put up for retail sale

55.07 Cotton gauze

55.08 Terry towelling and similar terry fabrics of cotton

55.09 Other woven fabrics of cotton

CHAPTER 56

56.05 Yarn of man-mad^ fibres (discontinuous or waste), not put up for retail sale :

B. Of regenerated textile fibres

56.07 Woven fabrics of man-made fibres (discontinuous or waste) :

B. Of regenerated textile fibres

CHAPTER 58

58.04 Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton falling within heading No 55.08 and fabrics falling within heading No 58.05 )

58.10 Embroidery, in the piece, in strips or in motifs

CHAPTER 60

60.01 Knitted or crocheted fabric, not elastic or rubberized :

B. Of man-made fibres

C. Of other textile materials

ex 60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized of cotton

No L 361 /60 Official Journal of the European Communities 30 . 12 . 76

CCT heading Description No

ex 60.03 Stockings , under stockings, socks , ankle-socks , sockettes and the like, knitted or crocheted , not elastic or rubberized , of cotton

60.04 Under garments , knitted or crochetcd , not elastic or rubberized :

A. Of cotton

60.05 Outer garments and other articles, knitted or crocheted , not elastic or rubberized :

A. Outer garments and clothing accessories : ex II . Other , of cotton

ex B. Other, of cotton

60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberized (in­ cluding elastic knee-caps and elastic stockings): A. Fabrics

CHAPTER 61

61.01 Men's and boys' outer garments

61.02 Women 's , girls ' and infants' outer garments

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

ex 61.04 Women's , girls' and infants' under garments , of cotton

61.05 Handkerchiefs

CHAPTER 62

62.01 Tavelling rugs and blankets :

B. Other : I. Of cotton

62.02 Bed linen , table linen , toilet linen and kitchen linen ; curtains and other furnishing articles

62.03 Sacks and bags , of a kind used for the packing of goods :

B. Of other textile materials :

I. Used : ex b) Other : — In cotton fabric

ex II . Other : — In cotton fabric

62.04 Tarpaulins , sails, awnings, sunblinds, tents and camping goods

30 . 12 . 76 Official Journal of the European Communities No L 361 /61

B. List of developing countries and territories benefiting from generalized preferences for the first time from 1 January 1977 for certain textile products shown in List A

Algeria Guyana Sao Tome and Principe Angola Honduras Saudi Arabia

Bahamas Iran Senegal

Bahrain Iraq Seychelles

Barbados Ivory Coast Sierra Leone Bénin Jordan Somalia

Bhutan Kenya Sudan

Bolivia Khmer Republic­ Surinam

Botswana Kuwait Swaziland

Brazil Laos Syria

Burma Lebanon Tanzania Burundi Lesotho Togo

Cameroon Liberia Tonga Cape Verde Islands Libya Trinidad and Tobago

Central African Republic Malagasy Republic Tunisia

Chad Malawi Uganda

Chile Maldive Islands United Arab Emirates : Mali Abu Dhabi Congo , People's Republic of Dubai Comoros Mauritania Ras al Khaimah Cuba Mauritius Fujairah Cyprus Morocco Ajman Dominican Republic Mozambique Sharjah Ecuador Nauru Ummal Qaiwain

Equatorial Guinea Nepal Upper Volta

Ethiopia Niger Uruguay Fiji Nigeria Venezuela

Gabon Oman Western Samoa Gambia Panama Yemen , People's Democratic Republic of Ghana Papua New Guinea Yemen Arab Republic Grenada Peru Zaire Guinea Qatar Zambia Guinea Bissau Rwanda

No L 361/62 Official Journal of the European Communities 30. 12. 76

ANNEX III

A. List or certain textile products originating in developing countries and territories shown in List B benefiting from generalized tariff preferences for the first time from 1 January 1977

CCT heading Description No

CHAPTER 50

50.04 Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale

50.05 Yarn spun from silk waste other than noil , not put up for retail sale

50.06 Yarn spun from noil silk, not put up for retail sale

50.07 Silk yarn and yarn spun from noil or other waste silk, put up for retail sale

50.08 Silk-worm gut ; imitation catgut of silk

50.09 Woven fabrics of silk or of waste silk other than noil

50.10 Woven fabrics of noil silk

CHAPTER 51

51.01 Yarn of man made fibres (continuous), not put up for retail sale :

A. Yarn of synthetic textile fibres

B. Yarn of regenerated textile fibres :

II . Other

51.02 Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials

51.03 Yarn of man-made fibres (continuous), put up for retail sale

51.04 (*) Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51.01 or 51.02

CHAPTER 52 METALLIZED TEX TILES

CHAPTER 53

53.06 Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale

53.07 Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale

(*) This heading concerns only the Comoros and the Seychelles.

30. 12 . 76 Official Journal of the European Communities No L 361 /63

CCT heading Description No

53.08 Yarn of fine animal hair (carded or combed ), not put up for retail sale

53.09 Yarn of horsehair or of other coarse animal hair, not put up for retail sale

53.10 Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale

53.11 Woven fabrics of sheep's or lambs' wool or of fine animal hair

53.12 Woven fabrics of coarse animal hair other than horsehair

53.13 Woven fabrics of horsehair

CHAPTER 54

54.03 Flax or ramie yarn, not put up for retail sale

54.04 Flax or ramie yarn, put up for retail sale

54.05 Woven fabrics of flax or of ramie

CHAPTER 55

55.05 Cotton yarn , not put up for retail sale :

A. Multiple or cables, finished , in balls or on cards , reels , tubes or similar supports , of a weight (including support) not exceeding 900 g

B. Other : 1 . Measuring, per single yarn , 120 000 m or more per kg

IT . Other (*)

55.06 Cotton yarn , put up for retail sale

55.07 Cotton gauze

55.08 Terry towelling and similar terry fabrics of cotton

55.09 H Other woven fabrics of cotton

CHAPTER 56

56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning

56.02 Continuous filament tow for the manufacture of man-made fibres (dis­ continuous)

(*) This heading and subheading concern onlv the Comoros and the Seychelles.

No L 361 /64 Official Journal of the European Communities 30 . 12 . 76

CCT heading Description No

56.03 Waste (including yarn waste and pulled or garnetted rags ) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning

56.04 Man-made fibres (discontinuous or waste), carded , combed or otherwise prepared for spinning

56.05 Yarn of man-made fibres (discontinuous or waste), not put up for retail sale :

A. Of synthetic textile fibres (*)

B. Of regenerated textile fibres

56.06 Yarn of man-made fibres (discontinuous or waste), put up for retail sale

56.07 Woven fabrics of man-made fibres (discontinuous or waste) :

A. Of synthetic textile fibres (*)

B. Of regenerated textile fibres

CHAPTER 57

57.05 Yarn of true hemp

57.07 Yarn of other vegetable textile fibres :

B. Other

57.08 Paper yarn

57.09 Woven fabrics of true hemp

ex 57.11 Woven fabrics of other vegetable textile fibres , excluding those of coir

57.12 Woven fabrics of paper yarn

CHAPTER 58

58.01 Carpets , carpeting and rugs , knotted (made up or not) :

A. Of wool or of fine animal hair (*)

ex A. Of wool or of fine animal hair other than that containing per metre of warp 500 rows of knots or less

B. Of silk , or waste silk other than noil , of synthetic textile fibres , of yarn falling within heading No 52.01 or of rnetal threads

ex C. Of other textile materials other than jute or other textile bast fibres of heading No 57.03 or coir

(*) These subheadings concern only the Comoros and the Seychelles.

30 . 12 . 76 Official Journal of the European Communities No L 361 /65

CCT heading Description No

58.02 Other carpets, carpeting, rugs , mats and matting, and ' Kelem', 'Schumacks' and ' Karamanie' rugs and the like ( made up or not) :

ex A. Carpets , whether tufted or not other than of jute or other textile bast fibres of heading No 57.03 or coir

B. ' Kelem ', ' Schumacks' and ' Karamanie' rugs and the like

58.03 Tapestries , hand-made, of the type Gobelins , Flanders , Aubusson , Bea avais and the like, and needle-worked tapestries (for example, petit point and cross stitch) made in panels and the like by hand

58.04 Woven pile fabrics and chenille fabrics ( other than terry towelling or similar terry fabrics of cotton falling within heading No 55.08 and fabrics tailing within heading No 58.05 )

58.05 Narrow woven fabrics , and narrow fabrics ( bolduc) consisting of warp without weft assembled by means of an adhesive , other than goods falling within heading No 58.06

58.06 Woven labels , badges and the like, not embroidered , in the piece , in strips or cut to shape or size

58.07 Chenille yarn ( including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52.01 and gimped horsehair yarn) ; braids and ornamental trimmings in the piece ; tassels , pompons and the like

58.08 Tulle and other net fabrics ( but not including woven , knitted or crocheted fabrics), plain

58.09 Tulle and other net fabrics (but not including woven , knitted or crocheted fabrics), figured ; hand or mechanically made lace, in the piece , in strips or in motifs

58.10 Embroidery , in the piece, in strips or in motifs

CHAPTER 59

59.01 Wadding and articles of wadding ; textile flocks and dust and mill neps

59.02 Felt and articles of felt, whether or not impregnated or coated

59.03 Bonded fibre fabrics , similar bonded yarn fabrics , and articles of such fabrics , whether or not impregnated or coated

ex 59.04 Twine, cordage , ropes and cables , plaited or not :

— Other than of coir (*)

— Other than of coir, of hemp , of sisal , of synthetic textile fibres of jute or of other textile bast fibres of heading No 57.03

59.05 Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn , twine , cordage or rope

{*) This subheading concerns only the Comoros and the Seychelles .

No L 361 /66 Official Journal of the European Communities 30. 12 . 76

CCT heading Description No

59.06 Other articles made from yarn , twine , cordage , rope or cables other than textile fabrics and articles made from such fabrics

59.07 Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books and the like ; tracing cloth ; prepared painting canvas ; buckram and similar fabrics for hat foundations and similar uses

59.08 Textile fabrics impregnated , coated , covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials

59.09 Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil

59.10 Linoleum and materials prepared on a textile base in a similar 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 than rubberized knitted or crocheted goods

59.12 Textile fabrics otherwise impregnated or coated ; painting canvas being theatrical scenery, studio back-cloths or the like

59.13 Elastic fabrics and trimmings (other than knitted or crocheted goods) con­ sisting of textile materials combined with rubber threads

59.14 Wicks, of woven , plaited or knitted textile materials , for lamps , stoves , lighters, candles and the like ; tubular knitted gas-mantle fabric and incandes­ cent gas mantles

59.15 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials

59.16 Transmission , conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material

59.17 Textile fabrics and textile articles of a kind commonly used in machinery or plant

CHAPTER 60

60.01 Knitted or crocheted fabrics, not elastic or rubberized :

60.02 Gloves , mittens and mitts , knitted or crocheted , not elastic or rubberized

ex 60.03 Stockings , under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic or rubberized :

— Other than of cotton

30 . 12 . 76 Official Journal of the European Communities No L 361 /67

CCT heading Description No

60.03 H Stockings, under stockings , socks , ankle-socks , sockettes and the like , knitted or crocheted, not elastic or rubberized

60.04 (*) Under garments , knitted or crocheted , not elastic or rubberized

60.05 (*) Outer garments and other articles , knitted or crocheted, not elastic or rub­ berized

60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberized (in­ cluding elastic knee-caps and elastic stockings)

CHAPTER 61

61.01 (*) Men's and boys' outer garments

61.02 (*) Women's, girls' and infants' outer garments

61.03 (*) Men's and boys' under garments, including collars, shirt fronts and cuffs

61.04 (*) Women's , girls' and infants' under garments

61.05 (*) Handkerchiefs

61.06 Shawls , scarves , mufflers , mantillas , veils and the like

61.07 Ties, bow ties and cravats

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

61.09 (*) Corsets , corset-belts , suspender-belts, brassieres , braces , suspenders , garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic

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

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

CHAPTER 62

62.01 Travelling rugs and blankets

62.02 (*) Bed linen , table linen , toilet linen and kitchen linen ; curtains and other furnishing articles

(*) These headings concern only the Comoros and the Seychelles.

No L 361 /68 Official Journal of the European Communities 30. 12. 76

CCT heading ■ Description No

62.03 Sacks and bags , of a kind used for the packing of goods :

B. Of other textile materials :

I. Used :

a) Of flax or of sisal

ex b) Other (excluding coir or cotton fibres)

ex II . Other : — In cotton fabric

62.04 Tarpaulins , sails , awnings , sunblinds , tents and camping goods

ex 62.05 Other made up textile articles (including dress patterns), other than of jute, other than textile bast fibres of heading No 57.03 or coir

CHAPTER 63

ex 63.01 Clothing, clothing accessories , travelling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No 58.01 , 58.02 or 58.03 ), of textile materials , footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales , sacks or similar bulk packings other than of jute, other than textile bast fibres of heading No 57.03 or coir

30 . 12. 76 Official Journal of the European Communities No L 361/69

B. List of developing countries and territories benefiting from generalized preferences for the first time from 1 January 1977 for certain textile products shown in List A

Afars and Issas (Territory of the) Australian Antarctic Territory Belize Bermuda British Antarctic Territory British Indian Ocean Territory (Aldabra , Farquhar , Chagos Archipelago , Desrothes) British Pacific Ocean (x) Brunei Cayman Islands and Dependencies Christmas Island Cocos ( Keeling) Islands Comoro Archipelago Corn Islands and Swan Islands Falkland Islands and Dependencies French Polynesia French Southern and Antarctic Territories Gibraltar Heard Island and McDonald Islands Hong Kong Leeward Islands (2) Macao Mayotte Netherlands Antilles New Caledonia and Dependencies Norfolk Island Pacific Islands administered by the United States of America or under United States trusteeship (3) Portuguese Timor St Helena (including Ascension , Gough Island, and Tristan da Cunha) Saint Pierre and Miquelon Seychelles ( including Amirantes) Spanish territories in Africa Territories for which New Zealand is responsible ( Cook Islands , Niue Island, Tokelau Islands and Ross Dependency) Turks and Caicos Islands Virgin Islands of the United States (St Croix, St Thomas, St John , etc.) Wallis and Futuna Islands Windward Islands (4)

Note : The above list may be amended subsequently to take account of changes in the inter­ national status of countries or territories .

i1) Gilbert Islands , Tuvalu, British Solomon Islands, New Hebrides Condominium, and Pitcairn Islands. (2) Antigua , Montserrat, St Kitts - Nevis-Anguilla, British Virgin Islands. (3) The Pacific Islands administered by the United States of America include : Guam, American Samoa (including Swain's Island), Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall Islands). (4) Dominica, St Lucia, St Vincent.