31977R2966

CELEX: 31977R2966
Datum: 1977-12-23
Källa: eur-lex.europa.eu

30 . 12 . 77 Official Journal of the European Communities No L 350/ 1

(Acts whose publication is obligatory)

COMMISSION REGULATION (EEC ) No 2966/77

of 23 December 1977

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 pro ducts from developing countries

THE COMMISSION OF THE EUROPEAN COMMUNITIES , land and Bangladesh , and for coir manufactures originating in India and Sri Lanka ( 5 ), and in particular Article 1 thereof, Having regard to the Treaty establishing the European Economic Community , Having regard to Council Regulation (EEC) No 2708 /77 of 28 November 1977 opening, allocating and Having regard to Council Regulation ( EEC) No providing for the administration of a Community tariff 2703 /77 of 28 November 1977 opening, allocating and quota for raw or unmanufactured Virginia type tobac providing for the administration of Community tariff cos originating in developing countries ( 6), and in par ticular Article 1 thereof, quotas for certain products originating in developing countries ( x), and in particular Article 1 thereof, Haying regard to Council Regulation (EEC) No 2709/77 of 28 November 1977 opening preferential Having regard to Council Regulation (EEC) No tariffs for developing countries for raw or unmanufac 2704/77 of 28 November 1977 opening and providing tured tobaccos falling within subheading 24.01 A ex II for the administration of preferential Community tariff of the Common Customs Tariff ( 7), and in particular ceilings for certain products originating in developing Article 1 thereof, countries ( 2), and in particular Article 1 thereof, Having regard to Council Regulation ( EEC ) No 2710/77 of 28 November 1977 establishing in respect Having regard to Council Regulation (EEC) No of certain products falling within Chapters 1 to 24 of 2705 /77 of 28 November 1977 opening preferential the Common Customs Tariff a scheme of generalized tariffs for certain products originating in developing preferences in favour of developing countries (8), and in countries (3 ), and in particular Article 1 thereof, particular Article 1 thereof,

Having regard to Council Regulation ( EEC) No Having regard to Council Regulation (EEC) No 2706/77 of 28 November 1977 opening, allocating and 2711 /77 of 28 November 1977 opening, allocating and providing for the administration of Community tariff providing for the administration of a tariff quota for preferences for textile products originating in develop cocoa butter and a tariff quota for soluble coffee ing countries and territories (4), and in particular Article originating in developing countries (9), and in particular 1 thereof, Article 1 thereof,

Having regard to Council Regulation (EEC) No Having regard to Council Regulation (EEC) No 2707/77 of 28 November 1977 on the opening of tariff 2712/77 of 28 November 1977 opening, allocating and preferences in the form of a suspension of customs providing for the administration of a Community tariff duties for jute manufactures originating in India , Thai

(s) OJ No L 324 , 19 . 12 . 1977, p. 93 . (!) OJ No L 324 , 19 . 12 . 1977, p. 1 . ( 6) OJ No L 324 , 19 . 12 . 1977 , p . 96 . (2) OJ No L 324 , 19 . 12 . 1977, p . 13 . ( 7) OJ No L 324 , 19 . 12 . 1977, p. 102 . ( 3 ) OJ No L 324 , 19 . 12 . 1977 , p . 23 . (8) OJ No L 324 , 19 . 12 . 1977 , p . 107 . (4) OJ No L 324 , 19 . 12 . 1977, p . 67 . ( 9) OJ NQ.L 324 , 19 . 12 . 1977 , p . 132 .

No L 350 /2 Official Journal of the European Communities 30 . 12 . 77

quota for preserved pineapples, other than in slices, half HAS ADOPTED THIS REGULATION : slices or spirals, originating in developing countries ( 1), and in particular Article 1 thereof, TITLE I

Having regard to Council Regulation (EEC ) No Article 1 2713 /77 of 28 November 1977 opening, allocating and providing for the administration of a Community tariff 1 . For the purpose of implementing the provisions quota for preserved pineapples, in slices, half slices or concerning tariff preferences granted by the Community spirals, originating in developing countries (2), and in to certain products originating in developing countries, particular Article 1 thereof, the following shall be considered of products originat ing in a country enjoying those preferences (hereinafter Whereas, as regards all the products referred to in the referred to as a ' beneficiary country'), provided that abovementioned Regulations, rules should be estab these products have been transported direct, within the lished to define the conditions in which they acquire the meaning of Article 5 , to the Community : character of originating products, the mode of proof (a) products wholly obtained in that country; and the terms as to verification thereof; whereas it is appropriate for this purpose to adopt the provisions of (b) products obtained in that country in the manufac Regulation (EEC) No 3200/76 of 21 December 1976 on ture of which products other than those referred to the definition of the concept of originating products for in ( a) are used, provided that the said products have the purposes of the application of tariff preferences undergone sufficient working or processing within granted by the European Economic Community in re the meaning of Article 3 . spect of certain developing countries (3); whereas it is necessary to amend that Regulation and Lists A and B 2 . The products in List C are excluded from the scope thereto, in view of experience gained ; of this Regulation.

Whereas the Decision of the representatives of the Governments of the Member States of the European Article 2 Coal and Steel Community, meeting within the Council , of 28 November 1977 opening, allocating and provid The following shall be considered as wholly obtained in ing for the administration of tariff quotas for certain a beneficiary country within the meaning of Article 1 steel products originating in developing countries ( a): ( 77/768 /ECSC ) ( 4) and the Decision of the representa tives of the Governments of the Member States of the (a) mineral products extracted from its soil or from its sea bed ; European Coal and Steel Community, meeting within the Council, of 28 November 1977 opening tariff pre ( b ) vegetable products harvested there ; ferences for certain steel products originating in de veloping countries ( 77/769/ECSC) ( 5 ), provide that the ( c) live animals born and raised there ; concept of originating products is to be derfined under (d ) products obtained there from live animals ; the procedure laid down in Article 14 of Council Regu lation (EEC ) No 802/68 of 27 June 1968 concerning the (e) products obtained by hunting or fishing conducted common definition of the concept of the origin of there ; goods ( 6); whereas the rules to be applied for this pur pose should be the same as those laid down for other (f) products of sea fishing and other products taken products; from the sea by its vessels ;

(g) products made on board its factory ships exclusively Whereas it is necessary to make transitional provisions from the products referred to in ( f); for the benefit of those countries certain of whose pro ducts have not previously enjoyed tariff preferences; (h ) used articles collected there fit only for the recovery of raw materials ;

Whereas the measures provided for in this Regulation (i ) waste and scrap resulting from manufacturing oper are in accordance with the opinion of the Committee on ations conducted there ; Origin , (j ) products produced there exclusively from products specified in ( a) to ( i).

OJ No L 324 , 19 . 12 . 1977, p. 138 Article 3 (2) OJ No L 324 , 19 . 12 . 1977, p. 144 (3) OJ No L 361 , 30 . 12 . 1976 , p. 1 . (4) OJ No L 324, 19 . 12 . 1977, p. 150 1 . For the purposes of implementing the provisions for ( 5) OJ No L 324 , 19 . 12 . 1977, p. 155 Article 1 (b ), the following shall be considered as suffi (6 ) OJ No L 148 , 28 . 6 . 1968 , p. 1 . cient working or processing:

30 . 12 . 77 Official Journal of the European Communities No L 350/3

(a) working or processing as a result of which the pro considered as originating therein only if the value of the ducts obtained receive a classification under a tariff products used does not exceed a given percentage of the heading other than that covering each of the pro value of the products obtained, the values to be taken ducts worked or processed, except, however, work into consideration for determining such percentage shall ing or processing specified in List A, where the be : 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 importa The expressions ' section', ' chapter' and ' tariff heading' tion ; shall mean respectively the sections, chapters and tariff as regards products of undetermined origin, the headings in the Brussels Nomenclature for the classifica earliest ascertainable price paid for such products tion of goods in customs tariffs. 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 insufficient — and on the other hand, working or processing to confer the status of originating the ex-works price of the products obtained, less products, irrespective of whether or not there is a internal taxes refunded or refundable on exporta change of tariff heading: tion .

( a) operations to ensure the preservation of products in good condition during transport and storage (ventil Article 5 ation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions , removal 1 . The following shall be considered as transported of damaged parts, and like operations); direct from the exporting beneficiary country to the Community : (b ) simple operations consisting of removal of dust, sift ing or screening, sorting, classifying, matching (in (a) products transported without passing through the cluding the making-up of sets of articles), washing, territory of another country ; painting, cutting up ;

(b ) products transported through the territories of coun (c) ( i ) changes of packing and breaking up and as tries other than the exporting beneficiary country, sembly of consignments, with or without transhipment or temporary ware ( ii ) simple placing, in bottles, flasks, bags, cases, housing within those countries, provided that trans boxes, fixing on cards or boards, etc., and all port through those countries is justified for geo other simple packing operations ; graphical reasons or exclusively on account of transport requirements and that the products have remained under the surveillance of the customs ( d) the affixing of marks, labels or other like dis tinguishing signs on products or their packaging; authorities of the country of transit or warehousing, and have not entered into commerce or been deliv ered for home use there, and have not undergone (e) simple mixing of products, whether or not of differ operations other than unloading, reloading and any ent kinds, where one or more components of the mixture do not meet the conditions laid down in this operation intended to keep them in good condition.

Regulation to enable them to be considered as originating products ; 2 . Evidence that the conditions specified in paragraph 1 (b ) have been fulfilled shall be supplied to the respon sible customs authorities in the Community by the (f) simple assembly of parts of products to constitute a production of: complete product ;

( a) a through bill of lading drawn up in the exporting (g) a combination of two or more operations specified beneficiary country covering the passage through the in ( a ) to ( f); country of transit; or

(h ) slaughter of animals. (b) a certification by the customs authorities of the country of transit :

Article4¶

— stating the dates of unloading and reloading of Where Lists A and B referred to in Article 3 provide the products or of their embarkation or disem that products obtained in a beneficiary country shall be barkation, identifying the ships used,

No L 350 /4 Official Journal of the European Communities 30 . 12 . 77

— certifying the condition under which the pro as originating provided that the value of the non ducts remained in the transit country ; or originating articles does not exceed 15% of the total value of the set.

( c) failing these, any substantiating documents.

Article7¶

Article 6 1 . The certificate of origin Form A must be produced, to the Community customs office at which the goods 1 . Originating products within the meaning of this are presented, within five months of the date of issue by Regulation shall be eligible, on importation into the the responsible governmental authority of the exporting Community, to benefit from the tariff preferences beneficiary country. specified in Article 1 on production of a certificate of origin Form A issued either by the customs authorities or by other governmental authorities of the exporting 2 . When products pass through the territory of one or beneficiary country, provided that the latter country more countries, in accordance with the provisions of assists the Community by allowing the customs Article 5 ( 1 ) (b ), the time limit fixed in paragraph 1 for authorities of Member States to verify the authenticity the production of the certificate shall be extended to 10 of the document or the accuracy of the information re months . garding the true origin of the products in question .

2 . However, originating products within the meaning of this Regulation which are sent by post (including Article 8 those sent by parcel post) shall, provided that the con signments contain only originating products and that Certificates shall be produced to the customs authorities their value does not exceed 1 000 units of account ( 1 ) in the importing State in accordance with the proce per consignment, qualify on entry into the Community dures laid down by that State . The said authorities may for the tariff preferences specified in Article 1 on pro require a translation of a certificate. They may also duction of a Form APR, on condition that the assistance require the import declaration to be accompanied by a specified in the preceding paragraph is forthcoming in statement from the importer to the effect that the pro respect of the said form . ducts meet the conditions required for the tariff prefer ences specified in Article 1 .

3 . Without prejudice to Article 3 ( 2 ), where, at the request of the person declaring the goods at the cus toms, a dismantled or non-assembled article falling Article 9 within Chapter 84 or 85 of the Common Customs Tariff ( CCT) is imported by instalments on the condi 1 . The Community shall admit products sent as small tions laid down by the competent authorities, it shall be packages to private persons or forming part of travel considered to be a single article and a certificate of ori lers' personal luggage as originating products benefiting gin Form A may be submitted for the whole article from the tariff preferences specified in Article 1 without upon importation of the first instalment. requiring the production of a certificate of origin Form A or the completion of a Form APR, provided that such 4. Accessories, spare parts and tools dispatched with a products are not imported by way of trade and have piece of equipment, machine, apparatus or vehicle been declared as meeting the conditions required for the which are part of the normal equipment and included in application of that Article, and where there is no doubt the price thereof or are not separately invoiced shall be as to the veracity of such declaration. regarded as one with the piece of equipment, machine, apparatus or vehicle in question. 2 . Importations which are occasional and consist solely of products for the personal use of the recipients 5 . Sets in the sense of the General Rule 3 of the CCC or travellers or their families shall not be considered as nomenclature shall be regarded as originating when all importations by way of trade if it is evident from the component articles are originating products. Neverthe nature and quantity of the products that no commercial less , when a set is composed of originating and non purpose is in view . originating articles, the set as a whole shall be regarded

Furthermore, the total value of these products must not exceed 60 units of account in the case of small packages ( x ) One unit of account ( u.a.) is worth 0-88867088 gram of or 200 units of account in the case of the contents of pure gold . travellers' personal luggage.

30 . 12 . 77 Official Journal of the European Communities No L 350/5

Article10¶

1 . Products sent from a beneficiary country for exhi The discovery of slight discrepancies between the state bition in another country and sold after the exhibition for ments made in the certificate and those made in the importation into the Community shall benefit on impor documents produced to the customs office for the pur tation from the tariff preferences specified in Article 1 pose of carrying out the formalities for importing the on condition that the products meet the requirements of products shall not ipso facto render the certificate null this Regulation entitling them to be recognized as and void, provided it is duly established that the certifi originating in the exporting beneficiary country and cate corresponds to the products concerned. provided that it is shown to the satisfaction of the competent Community customs authorities that :

Article 13 (a) an exporter has consigned the products from the territory of the exporting beneficiary country to the 1 . Subsequent verifications of certificates Form A and country in which the exhibition is held and has Form APR shall be carried out at random or whenever exhibited them there ; the relevant customs authorities in the Community have reasonable doubt as to the authenticity of the document (b ) the products have been sold or otherwise disposed of or as to the accuracy of the information regarding the by that exporter to a person in the Community ; true origin of the products in question .

(c) the products have been consigned during the exhi 2. For the purpose of implementing the provisions of bition or immediately thereafter to the Community in paragraph 1 above, the competent customs authorities the state in which they were sent for exhibition ; in the Community shall return the certificate Form A or Part 1 of the Form APR to the responsible governmental authority in the exporting beneficiary country, giving (d) the products have not, since they were consigned for where appropriate the reasons of form or substance for exhibition, been used for any purpose other than an enquiry. If the invoice has been submitted, such in demonstration at the exhibition . voice or a copy thereof shall be attached to Part 1 of Form APR. The customs authorities shall also forward any information that has been obtained suggesting that 2 . A certificate of origin Form A must be produced to the particulars given on the said certificate or the said the competent Community customs authorities in the form are inaccurate . normal manner. The name and address of the exhibition must be indicated thereon . Where necessary, additional documentary evidence of the nature of the products and If the said authorities decide to suspend the tariff pre the conditions under which they have been exhibited ferences specified in Article 1 pending the results of the may be required . verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary. 3 . Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to Article 14 the sale of foreign products, and during which the products remain under customs control . The Explanatory Notes, Lists A, B and C, the specimen certificate of origin Form A and the specimen Form APR which are annexed to this Regulation shall form an integral part of this Regulation . Article 1 1

Certificates of origin Form A produced to the compe TITLE II tent customs authorities in the Community after expiry of the time limit stipulated in Article 7 may be accepted for the purpose of applying the tariff preferences specified in Article 1 where the failure to observe this Article 15 time limit is due to force majeure or to exceptional cir cumstances . For the purpose of implementing the provisions con cerning tariff preferences specified in Article 1 , every beneficiary country shall comply or ensure compliance The competent Community customs authorities may with the rules concerning the completion and issue of also accept such certificates where the products have certificates of origin Form A, the conditions for the use been presented to them before expiry of the said time of Forms APR and those concerning administrative limit . cooperation contained in the following Articles.

No L 350 /6 Official Journal of the European Communities 30 . 12 . 77

Section I originating in that country within the meaning of Title I of this Regulation.

Completion and issue of certificates 2 . The signature to be entered in box 11 of the certifi cate must be handwritten . of origin Form A

3 . For the purpose of verifying whether the condition Article 16 specified in paragraph 1 has been met, the competent governmental authority shall have the right to call for 1 . A certificate of origin shall be issued only upon any documentary evidence or to carry out any check written application from the exporter or his authorized which it considers appropriate . representative. 4 . The competent governmental authority of the 2 . The exporter or his representative shall submit with beneficiary country shall refuse to issue a certificate if it his application any appropriate supporting document appears from the documents submitted that the pro ducts to which it relates are not intended for the proving that the products to be exported qualify for the issue of a certificate of origin. Community or for a preference-giving country applying the same rules as those laid down in Title I of this Regulation . Article 17

Article 21 It shall be the responsibility of the competent govern mental authorities of the exporting beneficiary countries The certificate shall be available to the exporter as soon to ensure that certificates and applications are duly as exportation is actually carried out or when it is cer completed. tain that it will be carried out.

Article18¶

The certificate must conform to the specimen shown in Since box 12 is to be duly completed by the endorse the Annex. It shall be made out in English or French. If ment of the European Economic Community or one of it is completed by hand, entries must be in ink and in the Member States as the importing country, the com printscript. However, the certificate in use in 1977 may pletion of box 2 of the certificate of origin Form A shall still be used . be optional .

Each certificate shall measure 210 X 297 mm . The Article 23 paper used must be white-sized writing paper not con taining mechanical pulp and weighing not less than 25 It shall always be possible to replace one or more cer g/m2 . It shall have a printed green guilloche-pattern tificates of origin Form A by one or more other such background making any falsification by mechanical or certificates, provided that this is done at the customs chemical means apparent to the eye. office in the Community where the products are lo cated . Each certificate shall bear a serial number, whether or not printed, by which it can be identified.

Article24¶

Article 19 1 . In exceptional cases, a certificate may be issued after the actual exportation of the products to which it re Since the certificate of origin constitutes the documen lates, if it was not issued at the time of exportation as a tary evidence for the application of the provisions con result of errors involuntarily made or omissions or other cerning tariff preferences, specified in Article 1 , it shall special circumstances. be the responsibility of the competent governmental authority of the exporting country to take any steps 2 . The competent governmental authority may issue a necessary to verify the origin of the products and to certificate retrospectively only after verifying that the check the other statements on the certificate . particulars contained in the exporter's application agree with those contained in the corresponding export documents and that no certificate of origin was issued Article 20 when the products in question were exported.

1 . The certificate shall be issued by the competent Certificates of origin Form A issued retrospectively must governmental authority of the beneficiary country if the bear, in box 4, the endorsement 'D£LIVR£ A POST ERIORI ' or ' ISSUED RETROSPECTIVELY'. products to be exported can be considered products

30 . 12 . 77 Official Journal of the European Communities No L 350 / 7

Article 25 beneficiary country for conformity with the provisions of this Regulation, the exporter may refer to this verifi In the event of the theft, loss or destruction of a certifi cation in the space for ' observations ' on the Form APR cate of origin , the exporter may apply to the competent (Part 1 ). governmental authority which issued it for a duplicate to be made out on the basis of the export documents in 2 . As appropriate, the exporter shall write ' APR' fol their possession. The duplicate Form A issued in this lowed by the serial number of the Form APR used either way must be endorsed, in box 4, with one of the follow on the C 1 green label, or on the C 2/CP 3 customs ing words : ' DUPLICATA' or ' DUPLICATE'. declaration .

The duplicate, which must bear the date of issue of the original certificate, shall take effect from that date. Section III

Methods of administrative cooperation

Section II Article 29

Conditions for the use of Form APR The beneficiary countries shall send the Commission of the European Communities the names and addresses of the governmental authorities competent to issue certifi Article 26 cates of origin together with specimens of stamps used by these authorities. The Commission shall forward this Form APR, which must correspond to the specimen information to the customs authorities of the Member contained in the Annex, shall be completed by the ex States. porter. It shall be made out in English or French . If it is completed by hand, entries must be in ink and in printscript. Article 30

The signature to be entered in Part 1 of the Form APR When an application for subsequent verification has must be handwritten . been made in accordance with the provisions of Article 13 of Title I, such verification shall be carried out and Form APR shall be composed of two parts, each part its results communicated to the competent customs measuring 210 X 148 mm . The paper used shall be authorities in the Community within a maximum of white-sized writing paper not containing mechanical three months . The results must be such as to establish pulp and weighing not less than 25 g/m2. whether the certificate of origin Form A or the Form

APR in question applies to the products actually ex Form APR may be perforated mechanically so that the ported and whether these products were in fact eligible two parts can be separated and the label of the second to benefit from the tariff preferences specified in Article part may be detached. The reverse side of the label may 1 . be gummed.

For the purpose of subsequent verification of certificates Each part of the form must bear a serial number, of origin Form A, copies of the certificates as well as whether or not printed, by which it can be identified. any export documents referring to them shall be kept for at least two years by the competent governmental Article 27 authority in the exporting beneficiary country.

A Form APR shall be completed for each postal con Article 3 1 signment. After completing and signing the two parts of the form, the exporter shall, in the case of consignments 1 . Subject as provided in Article 33 , the certifications by parcel post, attach the two parts to the dispatch of authenticity provided for in Article 1 (2 ) of Council note. In the case of consignments by letter post, he shall Regulations ( EEC ) No 2708 /77 and ( EEC ) No 2710/77 insert his declaration (Part 1 ) in the packet and shall of 28 November 1977 shall be given in box 4 of the attach the label of Part 2 to the outer packing. certificate of origin Form A provided for in this Regu lation .

Article 28 2 . The certifications mentioned in paragraph 1 shall consist of the following words : 'The undersigned 1 . If the products contained in the consignment have authority certifies the truth of the description of the already been subject to verification in the exporting goods given in box 7 below' or 'L'autorite soussignee

No L 350 / 8 Official Journal of the European Communities 30 . 12 . 77

certifie l'exactitude de la description des marchandises be necessary for one of the said certifications to appear figurant dans la case n° 7 ci-dessous' followed by the in box 4 of the certificate of origin if the authority stamp of the competent authority and the hand-written competent to issue the certificate of origin is the signature of the competent official. governmental authority qualified to give that certifi cation . 3 . The description of goods in box 7 of the certificate of origin shall be as follows, according to the product Article 34 concerned :

— 'unmanufactured tobacco Virginia type' or ' tabac 1 . Without prejudice to Article 8 , for a period of six brut ou non fab ri que du type Virginia'; months from the date of entry into force of this Regu lation , there may be produced, in respect of those pro — ' agave brandy "tequila", in containers holding two ducts specified in paragraph 2 hereof which, at the time litres or less' or ' eau-de-vie d'agave "tequila" en of entry into force of the provisions concerning tariff recipients contenant deux litres ou moins'. preferences granted therefor are either in transit or being held in the Community under temporary warehouse procedure, in customs warehouses or in free Article 32 zones, certificates of origin Form A together with documentary evidence of direct transport. The beneficiary countries shall inform the Commission of the European Communities of the names and ad 2. The products referred to in paragraph 1 are the dresses of the governmental authorities competent to following : issue the certifications mentioned in Article 31 , together with impressions of the stamp they use. The Com — the products set out in the list in Annex I originating mission shall forward this information to the customs in developing countries and territories;

authorities of the Member States. — the products set out in the list in Annex II originat ing in Romania.

Article33¶

By way of derogation from Article 31 ( 1 ) and (2 ) but This Regulation shall enter into force on 1 January without prejudice to Articles 31 (3 ) and 32 , it shall not 1978 .

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

Done at Brussels, 23 December 1 977 .

For the Commission

fitienne DAVIGNON

Member of the Commission

30 . 12 . 77 Official Journal of the European Communities No L 350/ 9

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 pro cessed, shall be considered as part of the territory of the beneficiary country to which they belong pro vided that they satisfy the conditions set out in Explanatory Note 4.

Note 2 — Article 1 :

In order to determine whether products originate in a benficiary 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 provision, 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 benficiary 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 .

No L 350 / 10 Official Journal of the European Communities 30 . 12 . 77

LIST A

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

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

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

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

07.03 Vegetables provisionally preserved in Placing in brine or in other solutions brine, in sulphur water or in other of vegetables falling within heading preservative solutions, but not spe No 07.01 cially prepared for immediate con sumption

07.04 Dried, dehydrated or evaporated Drying, dehydration, evaporation, vegetables, whole, cut, sliced, broken cutting, breaking, powdering of or in powder, but not further pre vegetables falling within heading pared Nos 07.01 to 07.03 inclusive

08.10 Fruit ( whether or not cooked) pre Freezing of fruit served by freezing, not containing added sugar

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

ex 11.04 Flour of the dried leguminous veg Manufacture from dried leguminous etables falling within heading No vegetables falling within heading No 07.05 or of the fruits falling within 07.05 or from fruits falling within any heading in Chapter 8 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 ( including Manufacture from products falling neat's-foot oil and fats from bones within Chapter 2 or waste )

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List A (cont'd)

ex 15.07 Fixed vegetable oils, fluid or solid , Manufacture from products falling crude, refined or purified, but not within 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 purposes other than the manufacture of foodstuffs for human consumption

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

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

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

ex 17.01 Beet sugar and cane sugar, solid, Manufacture from any ptoduct flavoured or coloured

17.02 Other sugar in solid form ; sugar Manufacture from any product syrups, not containing added flavouring or colouring matter; arti ficial honey, whether or not mixed with natural honey ; caramel

ex 17.03 Molasses, flavoured or coloured Manufacture from any product

17.04 Sugar confectionery, not containing Manufacture from other products cocoa falling within Chapter 17

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

18.06 Chocolate and other food prepara Manufacture from sucrose or manu tions containing cocoa facture in which the value of the products falling within heading Nos 18.01 to 18.05 inclusive used ex ceeds 40 % of the value of the pro duct obtained

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

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

No L 350/ 12 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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

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

19.07 Bread, ships' biscuits and other ordi Manufacture from products falling nary bakers' wares, not containing withing Chapter 1 1 added sugar, honey, eggs, fats, cheese or fruits; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

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

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

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

20.03 Fruits, preserved by freezing, con Manufacture from originating prod taining ,added sugar ucts falling within Chapters 8 and 17

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

20.05 Jams, fruit jellies, marmalades, fruit Manufacture from originating prod purée and fruit pastes, being cooked ucts falling within Chapters 8 and 17 preparations, whether or not con taining added sugar

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

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

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

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

ex 21.07 Sugar syrups, flavoured or coloured Manufacture from any product

30 . 12 . 77 Official Journal of the European Communities No L 350/ 13

List A (cont'd)

22.02 Lemonade, flavoured spa waters and Manufacture from fruit juices flavoured aerated waters, and other non-alcoholic beverages, not includ ing fruit and vegetable juices falling within heading No 20.07

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

23.07 Sweetened forage ; other prepara Manufacture from cereals and de tions of a kind used in animal feed rived products, meat, milk, sugar ing and molasses

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 substances medicaments)

ex 30.04 Wadding, gauze, bandages and simi Manufacture from originating phar lar articles ( for example, dressings, maceutical substances adhesive plasters, poultices) impre gnated or coated with pharmaceuti cal substances for medical or surgical purposes)

31.05 Other fertilizers ; goods of the pre Manufacture in which the value of sent Chapter in tablets, lozenges and the products used does not exceed similar prepared forms or in pack 50% of the value of the product ings of a gross weight not exceeding obtained 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, in inclusive tablets, tubes, jars, bottles, pans or in similar forms of packings, includ ing such colours in sets or outfits, with or without brushes, palettes or other accessories

No L 350/ 14 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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, including resin mastics and cements

ex 33.06 Aqueous distillates and aqueous Manufacture from essential oils ( ter solutions of essential oils, including peneless or not), concretes, absolutes such products suitable for medicinal or resinoids 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

ex 35.07 Manufacture in which the value of Preparations used for clarifying beer, composed of papain and bentonite; the products used does not exceed enzymic preparations for desizing 50% of the value of the product textiles obtained

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

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

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

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

38.11 Disinfectants, insecticides, fun Manufacture in which the value of gicides, rat poisons, herbicides, anti the products used does not exceed sprouting products, plant growth 50% of the value of the product regulators and similar products, put obtained up in forms or 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 of ings and prepared mordants, of a the products used does not exceed kind used in the textile, paper, 50% of the value of the product leather or like industries obtained

30 . 12 . 77 Official Journal of the European Communities No L 350/ 15

List A fcont'd)

38.13 Pickling preparations for metal sur Manufacture in which the value of faces; fluxes and other auxiliary the products used does not exceed preparations for soldering, brazing 50% of the value of the product or welding; soldering, brazing or obtained welding powders and pastes consist ing of metal and other materials ; preparations of a kind used as cores or coatings for welding rods and electrodes

38.14 Anti-knock preparations, oxidation Manufacture in which the value of inhibitors, gum inhibitors, viscosity the products used does not exceed improvers, anti-corrosive prepara 50% of the value of the product tions and similar prepared additives obtained 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-ex Manufacture in which the value of tinguishers ; charged fire-extinguish the products used does not exceed ing grenades 50% of the value of the product obtained

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

ex 38.19 Chemical products and preparations Manufacture in which the value of of the chemical or allied industries the products used does not exceed (including those consisting of mix 50% of the value of the product tures of natural products), not else obtained where 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, exclud ing petroleum sulphonates of alkali metals, of ammonium or of ethanol amines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts;

— Mixed alkylbenzenes and mixed alkylnaphthalenes ;

— Ion exchangers ;

No L 350 / 16 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

ex 38.19 — Catalysts; (cont'd) — 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 heading No ex 38.01 ) in metal, graphite or other com pounds, in the form of small plates, bars or other semi-manu factures ;

— Sorbitol other than sorbitol fall ing within heading No 29.04 ;

— Amoniacal gas liquors and spent oxide produced in coal gas purification

ex Textile fabrics not included under Manufacture from yarn Chapter 39 heading No 59.08 pursuant to 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

ex 39.07 Articles of materials of the kinds Manufacture in which the value of described in heading Nos 39.01 to the products used does not exceed 39.06 with the exception of frames 50% of the value of the product and hand-screens, non-mechani obtained cal , frames and handles therefor and parts of such frames and handles, and corset busks and similar sup ports for articles of apparel or clothing accessories

40.05 Plates, sheets and strip , of unvul Manufacture in which the value of canized natural or synthetic rubber, the products used does not exceed other than smoked sheets and crepe 50% of the value of the product sheets falling within heading No obtained 40.01 or 40.02 ; granules of unvul canized natural or synthetic rubber compounded ready for vulcaniza tion ; unvulcanized natural or synthe tic rubber, compounded before or after coagulation 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

30 . 12 . 77 Official Journal of the European Communities No L 350/ 17

List A (cont'd)

ex 41.02 Bovine cattle leather (including buf Tanning of raw hides and skins falo leather) and equine leather, falling within heading No 41.01 prepared but not parchment dressed, except leather falling within heading No 41.06 or 41.08

ex 41.03 Sheep and lamb skin leather, pre Tanning of raw hides and skins pared but not parchment dressed, falling within heading No 41.01 except leather falling within heading No 41.06 or 41.08

ex 41.04 Goat and kid skin leather, prepared Tanning of raw hides and skins but not parchment dressed, except falling within heading No 41.01 leather falling within heading No 41.06 or 41.08

ex 41.05 Other kinds of leather, prepared but Tanning of raw hides and skins not parchment dressed, except falling within heading No 41.01 leather falling within heading No 41.06 or 41.08

41.08 Patent leather and imitation patent Varnishing or metallizing of leather leather ; metallized leather falling within heading Nos 41.02 to 41.06 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 un suitable for immediate use in the manufacture of leather articles), in which the value of the skin leather used does not exceed 50% of the value of the product obtained

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

ex 44.21 Complete wooden packing cases, Manufacture from boards not cut to boxes, crates, drums and similar size packings, except those made of fib reboard

ex 44.28 Match splints; wooden pegs or pins Manufacture from drawn wood for footwear

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

ex 48.07 Paper and paperboard, ruled, lined Manufacture from paper pulp or squared, but not otherwise printed, in rolls or sheets

No L 350 / 18 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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

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

ex 48.16 Boxes, bags and other packing con Manufacture in which the value of tainers of paper or paperboard 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, printed within heading No 49.11 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 49.1 1 blocks

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

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

ex 50.07 C ) Silk yarn and yarn spun from noil or Manufacture from products falling other waste silk, put up for retail within heading No 50.01 or from sale; imitation catgut of silk products falling within heading No 50.03 neither carded nor combed

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

51.01 i 1 ) Yarn of man-made fibres ( continu Manufacture from chemical products ous), not put up for retail sale or textile pulp

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

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

30 . 12 . 77 Official Journal of the European Communities No L 350/ 19

List A (cont'd)

51.03 (*) Yarn of man-made fibres ( continu Manufacture from chemical products ous), put up for retail sale or textile pulp

51.04 ( 2) Woven fabrics of man-made fibres Manufacture from chemical products ( continuous), including woven fab or textile pulp rics of monofil or strip falling within heading No 51.01 or 51.02

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

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

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

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

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

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

53.10 i 1 ) Yarn of sheep's or lambs' wool , of Manufacture from products falling horsehair or of other animal hair within heading Nos 05.03 or 53.01 (fine or coarse), put up for retail to 53.04 inclusive sale

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

53.12 ( 2 ) Woven fabrics of horsehair or of Manufacture from products falling other coarse animal hair within heading Nos 53.02 to 53.05 or from horsehair falling within heading No 05.03

I 1 ) 1 or y.irn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . ( 2 ) For fabrics composed of rwo 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 350 /20 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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

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

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

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

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

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

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

55.09 ( 2) Other woven fabrics of cotton Manufacture from products falling within heading Nos 55.01 , 55.03 or 55.04

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

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

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

56.05 i 1 ) Yarn of man-made fibres ( discon Manufacture from chemical products tinuous or waste), not put up for or textile pulp retail sale

56.06 i 1 ) Yarn of man-made fibres (discon Manufacture from chemical products tinuous or waste), put up for retail or textile pulp sale

( 1 ) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . ( 2) For fabrics composed of rwo 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 . 77 Official Journal of the European Communities No L 350 /21

List A (cont'd)

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

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

ex 57.07 i 1 ) Yarn of true hemp Manufacture from raw true hemp

ex 57.07 i 1) Yarn of other vegetable textile fibres Manufacture from raw vegetable excluding yarn of true hemp textile fibres falling within heading Nos 57.02 to 57.04

ex 57.07 i 1 ) Paper yarn Manufacture from products falling within Chapter 47, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed

57.10 i 1 ) Woven fabrics of jute or of other Manufacture from raw jute or from textile bast fibres of falling within other textile bast fibres falling within heading No 57.03 heading No 57.03

ex 57.11 i 1 ) Woven fabrics of other vegetable Manufacture from products falling textile fibres within heading No 57.01 , 57.02 or 57.04 or from coir yarn falling within heading No 57 .07

ex 57.11 Woven fabrics of paper yarn Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discon tinuous man-made fibres or their waste

58.01 Carpets, carpeting and rugs, knotted Manufacture from products falling (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, mats Manufacture from products falling 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 fab Manufacture from products falling rics ( other than terry towelling or within heading Nos 50.01 to 50.03 similar terry fabrics of cotton falling inclusive, 53.01 to 53.05 inclusive, within heading No 55.08 and fabrics 54.01 , 55.01 to 55.04 inclusive and falling within heading No 58.05 ) 56.01 to 56.03 inclusive or from chemical products or textile pulp

Hor yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified . ( 2 ) Hor 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 350 /22 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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 of inclusive, 53.01 to 53.05 inclusive, an adhesive, other than goods falling 54.01 , 55.01 to 55.04 inclusive, 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 falling within inclusive, 53.01 to 53.05 inclusive, heading No 52.01 and gimped 54.01 , 55.01 to 55.04 inclusive and horsehair yarn )'; braids and orna 56.01 to 56.03 inclusive or from mental trimmings in the piece ; tas chemical products or textile pulp sels, pompons and the like

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

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

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

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

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

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

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

30 . 12 . 77 Official Journal of the European Communities No L 350/23

List A (cont'd)

59.06 Other articles made from yarn, Manufacture either from natural twine, cordage, rope or cables, other fibres or from chemical products or than textile fabrics and articles made textile pulp from such fabrics

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

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

59.10 Linoleum and materials prepared on Manufacture either from yarn or a textile base in a similar manner to from textile fibres 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

ex 59.11 Rubberized textile fabrics, other than Manufacture from yarn rubberized knitted or crocheted goods» with the exception of those consisting of fabric of continuous synthetic textile fibres, or of fabric composed of parallel yarns of con tinuous synthetic textile fibres, im pregnated or covered with rubber latex , containing at least 90% by weight of textile materials and used for the manufacture of tyres or for other technical uses

ex 59.11 Rubberized textile fabrics, other than Manufacture from chemical products rubberized knitted or crocheted goods , consisting of fabric of con tinuous synthetic textile fibres or of fabric composed of parallel yarns of continuous synthetic textile fibres, impregnated or covered with rubber latex , containing at least 90% by weight of textile materials and used for the manufacture of tyres or for other technical uses

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

No L 350 /24 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

59.13 Elastic fabrics and trimmings (other Manufacture from single yarn than knitted or crocheted goods) consisting of textile materials com bined with rubber threads

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

59.15 Textile hosepiping and similar tub Manufacture from products falling ing, with or without lining, armour within heading Nos 50.01 to 50.03 or accessories of other materials 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

59.16 Transmission, conveyor or elevator Manufacture from products falling belts or belting, of textile material, within heading Nos 50.01 to 50.03 whether or not strengthened with inclusive, 53.01 to 53.05 inclusive, 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, of Manufacture from products falling a kind commonly used in machinery within heading Nos 50.01 to 50.03 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 prod ucts or textile pulp

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

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

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

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

61.05 Handkerchiefs Manufacture from unbleached single yarn 61.06 Shawls, scarves, mufflers, mantillas, Manufacture from unbleached single veils and the like yarn of natural textile fibres or dis continuous man-made fibres, from chemical products or textile pulp

30 . 12 . 77 Official Journal of the European Communities No L 350/25

List A (cont'dj

61.07 Ties, bow ties and cravats Manufacture from yarn

61.09 Corsets, corset-belts, suspender-belts, Manufacture from yarn brassières, braces, suspenders , garters and the like ( including such articles of knitted . or crocheted fabric), whether or not elastic

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

61.11 Made up accessories for articles of Manufacture from yarn apparel ( for example, dress 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 unbleached and kitchen linen ; curtains and other yarn furnishing articles

62.03 Sacks and bags, of a kind used for Manufacture from chemical prod 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 unbleached blinds , tents and camping goods yarn

ex 62.05 Other made up textile articles ( in Manufacture in which the value of cluding dress patterns) excluding the products used does not exceed fans and hand screens , non-mechan 40% of the value of the product ical , frames and handles therefor and obtained parts of such frames and handles

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

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

No L 350/26 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

64.04 Footwear with outer soles of other Manufacture from products falling 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, or fibres made up from lace, felt or other tex tile fabric in the piece (but not from strips), whether or not lined or trimmed

66.01 Umbrellas and sunshades ( including Manufacture in which the value of walking-stick umbrellas, umbrella the products used does not exceed tents, and garden and similar um 50% of the value of the product brellas) obtained

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

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

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 en graved) whether or not surface ground or polished; multiple-walled insulating glass, leaded lights and the like

70.08 Safety glass consisting of toughened Manufacture from drawn, cast or 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 incorporat Manufacture in which the value of ing, pearls, precious or semi-precious the products used does not exceed stones (natural, synthetic or recon 50% of the value of the value of the structed) product obtained

30 . 12 . 77 Official Journal of the European Communities No L 350 /27

List A (cont'd)

73.07 Blooms, billets, slabs and sheet-bars Manufacture from products falling (including tinplate bars) of iron or within heading No 73.06 steel ; pieces roughly shaped by forg ing, 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 iron Manufacture from products falling or steel, hot-rolled , forged , extruded, within heading Nos 73.07 to 73.10 cold-formed or cold-finished ; sheet inclusive. 73.12 and 73.13 piling of iron or steel , whether or not drilled, punched or made from as sembled 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

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 pla tes), rail clips, bed-plates, ties and other materials specialized for join ing or fixing rails

73.18 Tubes and pipes and blanks therefor, Manufacture from products falling of iron ( other than of cast iron ) or within heading Nos 73.06 and 73.07 steel , excluding high-pressure and products falling within heading hydro-electric conduits 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 of and sections, of copper; copper wire the products used does not exceed 50% of the value of the product obtained

No L 350 /28 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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

74.05 Copper foil (whether or not em Manufacture in which the value of bossed, cut to shape, perforated, the products used does not exceed coated, printed, or backed with 50% of the value of the product paper or other reinforcing material ), obtained of a thickness (excluding any back ing) not exceeding 0-15 mm

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

74.07 Tubes and pipes and blanks therefor, Manufacture in which the value of of copper; hollow bars of copper the products used does not exceed 50% of the value of the product obtained

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

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

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

74.15 Nails, tacks, staples, hook-nails , Manufacture in which the value of spiked cramps, studs, spikes and the products used does not exceed drawing pins, of copper, or of iron 50% of the value of the product or steel with heads of copper ; bolts obtained and nuts ( including bolt ends and screw studs ), whether or not threaded or tapped, and screws ( in cluding screw hooks and screw rings ), of copper ; rivets, cotters, cotter-pins, washers and spring washers , of copper

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

30 . 12 . 77 Official Journal of the European Communities No L 350 /29

List A (cont'd.)

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

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

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 of and sections, of nickel ; nickel wire the products used does not exceed 50% of the value of the product obtained

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

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

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

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

No L 350 /30 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

76.04 Aluminium foil (whether or not Manufacture in which the value of embossed, cut to shape, perforated, the products used does not exceed coated, printed, or backed with 50% of the value of the product paper or other reinforcing material), obtained of a thickness (excluding any back ing) 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 therefor, Manufacture in which the value of of aluminium ; hollow bars of the products used does not exceed aluminium 50% of the value of the product obtained

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

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

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

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

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

30 . 12 . 77 Official Journal of the European Communities No L 350/31

List A (cont'd)

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

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

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 of and sections, of magnesium; mag the products used does not exceed nesium wire ; wrought plates, sheets 50% of the value of the product and strip, of magnesium; magnesium obtained foil ; raspings and shavings of uni form size, powders and flakes, of magnesium ; tubes and pipes and blanks therefor, of magnesium; hol low bars of magnesium; other articles of magnesium

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

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

78.04 Lead foil (whether or not embossed, Manufacture in which the value of cut to shape, perforated, coated, the products used does not exceed printed, or backed with paper or 50% of the value of the product other reinforcing material), of a obtained weight (excluding any backing) not exceeding 1-7 kg/m2 ; lead powders and flakes

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

No L 350 /32 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

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

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

80.03 Wrought plates, sheets and strip, of Manufacture in which the value of tin 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 of cut to shape, perforated, coated, the products used does not exceed printed, or backed with paper or 50% of the value of the product other reinforcing material ), of a obtained weight (excluding any backing) not exceeding 1 kg/m 2 ; tin powders and flakes

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

82.05 Interchangeable tools for hand tools, Working, processing or assembly in for machine tools or for power-op which the value of the products used erated hand tools ( for example, for does not exceed 40% of the value of pressing, stamping, drilling, tapping, the product obtained threading, boring, broaching, mill ing, cutting, turning, dressing, mor ticing or screw-driving), including dies for wire drawing, extrusion dies for metal , and rock drilling bits

30 . 12 . 77 Official Journal of the European Communities No L 350 /33

List A (cont 'd)

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

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

84.15 Refrigerators and refrigerating equip Working, processing or assembly in ment ( electrical and other) which the value of the non-originat ing 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 ( l) used are originating pro ducts

ex 84.41 Sewing machines; furniture specially Working, processing or assembly in designed for sewing machines which the value of the non-originat ing 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 originating pro ducts, and

( b ) the thread tension , crochet and zigzag mechanisms are originat ing products

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

(') In determining the value of materials and parts, the following must he 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 350 /34 Official Journal of the European Communities 30 . 12 . 77

List A (cont'd)

85.14 Microphones and stands therefor; Working, processing or assembly in loudspeakers ; audio-frequency elec which the value of the non-originat tric amplifiers ing 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 are originating products, and

( b) all the transistors are originating products

85.15 Radiotelegraphic and radiotelepho Working, processing or assembly in nic transmission and reception ap which the value of the non-originat paratus ; radiobroadcasting and tele ing products used does not exceed vision transmission and reception 40% of the value of the product apparatus (including receivers incor obtained, and provided that: porating sound recorders or repro ducers) and television cameras; radio ( a) at least 50% in value of the navigational aid apparatus, radar materials and parts used ( J ) are apparatus and radio remote control originating products, and apparatus

( b) all the transistors are originating products

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

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

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

(') 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; i (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 . 77 Official Journal of the European Communities No L 350/ 35

List A (cont'd)

ex Optical , photographic, cinemato Working, processing or assembly in Chapter graphic, measuring, checking, preci which the value of the products used 90 sion , medical and surgical instru does not exceed 40% of the value of ments and apparatus and parts the product obtained thereof, excluding products falling within heading No 90.05 , 90.07 ( except electrically ignited photo graphic flashbulbs); 90.08 , 90.12 and 90.26

90.05 Refracting telescopes ( monocular Working, processing or assembly in and binocular), prismatic or not which the value of the non-originat ing 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 ( J ) used are originating prod ucts

ex 90.07 Photographic cameras; photographic Working, processing or assembly in flashlight apparatus and flashbulbs which the value of the non-originat other than discharge lamps falling ing products used does not exceed within heading No 85.20, with the 40% of the value of the product exception of electrically ignited obtained, and provided that at least photographic flashbulbs 50% in value of the materials and parts (*) used are originating prod ucts

90.08 Cinematographic cameras, projec Working, processing or assembly in tors, sound recorders and sound which the value of the non-originat reproducers but not including re ing products used does not exceed corders of film-editing apparatus ; 40% of the value of the product any combination of these articles obtained, and provided that at least 50% in value of the materials and parts (*) used are originating prod ucts

90.12 Compound optical microscopes, Working, processing or assembly in whether or not provided with means which the value of the non-originat for photographing or projecting the ing products used does not exceed image 40% of the value of the product obtained, and provided that at least 50% in value of the materials and parts ( ] ) used are originating prod ucts

( ! ) 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 350 /36 Official Journal of the European Communities 30 . 12 . 77

List A (cont 'd)

90.26 Gas, liquid and electricity supply or Working, processing or assembly in production meters ; calibrating meters which the value of the non-originat therefor ing 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 prod ucts

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

91.04 Other clocks Working, processing or assembly in which the value of the non-originat ing 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 prod ucts

91.08 Clock movements, assembled Working, processing or assembly in which the value of the non-originat ing 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 i 1 ) used are originating prod ucts

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

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

30 . 12 . 77 Official Journal of the European Communities No L 350 / 37

List A (cont'd)

92.11 Gramophones dictating machines Working, processing or assembly in and other sound recorders and re which the value of the non-originat producers, including record-players ing products used does not exceed and tape decks , with or without 40% of the value of the product sound-heads ; television image and obtained, and provided that: sound recorders and reproducers ( a) at least 50% in value of the materials and parts i 1) used are originating products, and

( b ) all the transistors are originating products

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

ex 96.01 Other brooms and brushes ( including Manufacture in which the value of brushes of a kind used as parts of the products used does not exceed machines); paint rollers ; squeegees 50% of the value of the product (other than roller squeegees) obtained and mops

97.03 Other toys ; working models of a Manufacture in which the value of kind used for recreational purposes the products used does not exceed 50% of the value of the product obtained

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

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

( l ) In determining rhe 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 350/38 Official Journal of the European Communities 30 . 12 . 77

LIST B

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

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

Incorporation of non-originating materials and parts in machinery or mechanical appliances falling within 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 product ob tained

ex 21.03 Prepared mustard Manufacture from mustard flour

ex 25.15 Marble squared by sawing, of a thickness of 25 cm or Sawing into slabs or sections, polishing, grinding and 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 monu Sawing of granite, porphyry, basalt, sandstone and mental and building stone, squared by sawing, of a other building stone, including such stone not further 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 ( including Calcination of unworked dolomite tarred dolomite)

ex 25.19 Other magnesium oxide, whether or not chemically Manufacture from natural magnesium carbonate pure ( magnesite)

ex 25.32 Earth colours, calcined or powdered Crushing and calcination or powdering of earth colours

ex Chapters Products of the chemical and allied industries excluding Working or processing in which the value of the non 28 to 37 sulphuric anhydride (ex 28.13 ), tannins (ex 32.01 ), originating products used does not exceed 20% of the some products falling within heading No 33.01 , prep value of the product obtained arations for tenderizing meat, clarifying beer and prep arations for the desizing of textiles ( ex 35.07)

ex 28.13 Sulphuric anhydride Manufacture from sulphur dioxide

ex 32.01 Tannins ( tannic acids), including water-extracted gall Manufacture from tanning extracts of vegetable origin nut tannin, and their salts, ethers, esters and other de rivatives

ex 33.01 Essential oils ( terpeneless or not), concretes and abso Manufacture from concentrates of essential oils in fats, lutes; resinoids ; terpenic by-products of the deterpena in fixed oils, or in waxes or the like, obtained by cold tion of essential oils absorption or by maceration

30 . 12 . 77 Official Journal of the European Communities No L 350/39

List B (cont'd)

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

ex 35.07 Preparations used for tenderizing meat, clarifying beer, Manufacture from enzymes or prepared enzymes of composed of papain and bentonite, enzymic prepara which the value does not exceed 50% of the value of tions for the desizing of textiles the product obtained

ex Chapter Miscellaneous chemical products, other than refined Working or processing in which the value of the non 38 tall oil (ex 38.05 ) and wood pitch (wood tar pitch) (ex originating materials used does not exceed 20% of the 38.09 ) value of the product obtained

ex 38.05 Refined tall oil Refining of crude tall oil

ex 38.09 Wood pitch (wood tar pitch) Distillation of wood tar

ex Artificial plastic materials, cellulose ethers and esters, Working or processing in whrfch the value of the non Chapter artificial resins and articles made of these materials originating materials used does not exceed 20% of the 39 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

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 44.22 Casks, barrels, vats, tubs, buckets and other coopers Manufacture from riven staves of wood, not further products and parts thereof prepared than sawn on one principal surface ; sawn of wood, of which at least one principal surface has been cylindrically sawn , not further prepared than sawn

ex 50.09 ex 51.04 ex 53.11 Printing accompanied by finishing operations ( bleach ex 53.12 ing, dressing, drying, steaming, burling, mending, im ex 54.05 Printed fabrics pregnating, sanforizing, mercerizing) of fabrics the ex 55.07 value of which does not exceed 47-5% of the value of ex 55.08 the product obtained ex 55.09 ex 56.07

ex 67.01 Feather dusters Manufacture from feathers, parts of feathers or down

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

No L 350 /40 Official Journal of the European Communities 30 . 12 . 77

List B (cont'd)

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

ex 68.04 Hand-polishing stones, whetstones, oilstones, hones Cutting, adjusting and gluing of abrasive materials, and the like, of natural stone, of agglomerated natural which, owing to their shape, are not recognizable as or artificial abrasives, or of pottery being intended for hand use

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

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

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

ex 70.13 Cut glassware ( other than articles falling within head Cutting of glassware the value of which does not ex ing No 70.19 ) of a kind commonly used for table, ceed 50% of the value of the product obtained kitchen, toilet or office purposes, for indoor decoration , 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 reconstructed stones, cut or otherwise worked, but not mounted, set precious or semi-precious stones or strung (except ungraded stones temporarily strung for convenience of transport)

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

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

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

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

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

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

30 . 12 . 77 Official Journal of the European Communities No L 350/41

List B (cont 'd)

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

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 in 73.13 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 alloys Refining by electrolysis, by fusion or chemically of nickel waste and scrap

76.16 Other articles of aluminium Manufacture in which gauze, cloth , grille, netting, rein forcing fabric and similar materials , of aluminium wire, and expanded metal , of aluminium are used the value of which does not exceed 50% of the value of the product obtained

ex 77.02 Other articles of magnesium Manufacture from wrought bars, rods, angles, shapes and sections, plates, sheets and strip , wire, foil, raspings and shavings of uniform size, powders and flakes, tubes and pipes and blanks therefor, hollow bars , of mag nesium , the value of which does not exceed 50% of the value of the product obtained

ex 77.04 Beryllium, wrought and articles of beryllium Rolling, drawing or grinding of unwrought beryllium 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 base Manufacture from other base metals , unwrought, the metals value of which does not exceed 50% of the value of the product obtained

ex 82.09 Knives with cutting blades, serrated or not ( including Manufacture from knife blades pruning knives), other than knives falling within head ing No 82.06

No L 350 /42 Official Journal of the European Communities 30 . 12 . 77

List B (cont 'd)

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

ex 84.05 Steam engines ( including mobile engines, but not steam Working, processing or assembly using products, the tractors falling within heading No 87.01 or mechani value of which does not exceed 40% of the value of the cally propelled road rollers) with self-contained boilers 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

ex 84.08 Engines and motors, excluding reaction engines and gas Working, processing or assembly in which the value of turbines 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 ( x ) used are originating products

ex 84.41 Sewing machines, including furniture for sewing Working, processing or assembly in which the value of machines 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 ( 1 ) used for assembly of the head ( motor excluded ) are originating products, and

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

ex 95.05 Articles in tortoise-shell, mother of pearl, ivory, bone, Manufacture from tortoise-shell , mother of pearl, horn, coral ( natural or agglomerated ) and other animal ivory , bone, horn , coral ( natural or agglomerated ) and carving material other animal carving material ; worked

ex 95.08 Articles in vegetable carving material ( for example Manufacture from vegetable carving material ( for corozo ), meerschaum and amber, natural or reconsti example corozo ), meerschaum and amber, natural or tuted, jet ( and mineral substitutes for jet) reconstituted, jet ( and mineral substitutes for jet); worked

ex 96.01 Brushes and brooms Manufacture using prepared knots and tufts for broom or brush making the value of which does not exceed 50% of the value of the product obtained

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

(') In determining the value of materials and parts, the following must be taken into account : ( aj 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 . 77 Official Journal of the European Communities No L 350/43

LIST C

List of products excluded from the scope of this Regulation

CCT Description heading No

ex 27.07 Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more than 65% by volume distills at a temperature of up to 250 °C (including mix tures of petroleum spirit and benzol), intended for use as power or heating fuels 27.09 \ to > Mineral oils and products of their distillation ; bituminous substances; 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 Customs Cooperation Council nomenclature.

3 . When a Customs Cooperation Council 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)

GENERALIZED 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 goods 10. Number 8 . Origin 9 . Gross weight num numbers of criterion or otiler and date of ber packages (see notes invoices quantity overleaf )

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

produced in '('Joiinrry')"

and that they comply with the origin requirements specified fo those goods in the generalized system of preferences for good exported to

(importing country)

Place and date, signature and stamp of certifying authority PUcc and date, signature of authorized signatory

NOTES

1 . Countries which accept this form for the purposes of the generalized system of preferences (GSP): Australia * Norway European Economic Community : Ireland Austria Sweden Belgium Italy Canada Switzerland Denmark Luxembourg Finland United States of America France Netherlands Japan Federal Republic of Germany United Kingdom 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 fol lowing 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 countries, with or without transhipment, is accepted provided that at the time they are exported the goods are clearly intended for the declared country of destination and that any intermediate transit, transhipment or temporary warehousing arises only from the requirements of transportation : and (iii) must comply with the origin criteria specified for those goods by the country of destination. A summary indication of the rules generally applicable is given in paragraphs 3 and 4 . 3 . Origin criteria. For exports to the abovementioned countries, with the exception of Australia, 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 undertermined 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 Customs Cooperation Council 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 provisions and these should be carefully studied . If the goods qualify under the above criteria, the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP, in the manner shown in the following table :

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

( a) Goods, worked upon but not wholly produced in the exporting ' A ', followed by the Customs Cooperation Council Nomen country, which were produced in conformity with the principles clature heading number of the exported goods of 3 ( ii), which fall under a CCC Nomenclature tariff heading specified in Column 1 of List A and which satisfy example : 'A' any conditions in Columns 3 and 4 of List A which are relevant to 74.07 these goods

( b ) Goods, worked upon but not wholly produced in the exporting 'B', followed by the Customs Cooperation Council Nomen country, which fall within an item in Column 1 of List B clature heading number 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 Customs Cooperation Council Nomen country, which were produced in conformity with principles of clature heading number of the exported goods 3 ( ii ), which are not specifically referred to in List A, and which do not contravene a general provision of List A example : ' X ' 9S.02

( d ) Goods wholly produced in the country of exportation ( see 3 'p' ( 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 export 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 . ( a) In the case of Canada the value of such materials and components (excluding any that are of Canadian origin) must not exceed 40 % of the ex-factory price of the exported article. ( b) In the case of the United States the cost or value of materials produced in the beneficiary country plus the direct cost of processing performed there, should not be less than 35 % for single countries, or 50 % when an association of countries is treated as one country, of the appraised value of such article at the time of its entry into the US . Materials imported into the beneficiary country and then substantially transformed into constituent materials of which the eligible article is composed may be included in calculating the minimum percentages. The phrase 'direct cost of processing' includes costs directly incurred in or reasonably allocated to the processing, such as: all actual labour costs : dies, moulds, tooling, and depreciation ; research and development; inspection and testing, but does not include business overheads , administrative expenses and salaries, or profit. 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:

Countries applicable Circumstances of production or manufacture in the Inseft in Box 8 first country named in Box 12 of the form

Canada and ( a ) Goods wholly produced in the country of exportation ' P' United States (see 4 ( i) above)

Canada ( b) Goods which are covered by the value-added ' Y', followed by the value of materials and components rule described in 4 ( ii ) ( a ) above imported ( excluding any that are of Canadian origin) or of undetermined origin, expressed as a percentage of the ex-factory price of the exported goods example : ' Y' 36 %

United States ( c) Goods which are covered by the value-added For single country shipments insert ' Y' or for shipments rule described in 4 ( ii ) ( b) above from an association of countries ' Z', followed by the sum of the cost or value of the materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported goods example: Ύ' 38 % or ' Z ' 52 %

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 are 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 . * For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A is an acceptable alternative, but official certification is not re quired . Direct consignment is not necessary.

1 . Expéditeur ( nom, adresse, pays de l'exportateur) Référence n0

SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES

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

Dé ivré en

Voir notes au verso

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

5 . N° 6 . Marques et 8 . Critère 9. Poids brut 7. Nombre et type de colis ; description des marchandises 10. N° et date d'or numéros des 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 déclaration Le soussigné déclare que les mentions et indications ci-des de l'exportateur est exacte. sus sont exactes, que toutes ces marchandises ont été pro duites en ;

et qu'elles remplissent les conditions d'origine requises par le système généralisé de préférences pour être exportées à destina tion de

( nom du pays importateur)

i Lieu et date, signature et timbre de l'autorité délivrant ie certificat Lieu et date, signature du signataire habilité

NOTES

1 . Pays qui acceptent cette formule aux fins du système généralisé de préférences (SGP) : Australie * Norvège Communauté France Luxembourg Autriche Suède économique européenne : RF d'Allemagne Pays-Bas Canada Suisse Belgique Irlande Royaume-Uni Finlande États-Unis d'Amérique Danemark Italie Japon 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 suivent. 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 destination, et ( ii) doit satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, la marchandise doit être expédiée directement du pays d'exportation au pays de destination, mais dans la plupart des cas, le passage par un ou plusieurs pays intermédiaires, avec ou sans transbordement, est admis, à condition qu'au moment où elle est exportée, la marchandise soit manifestement destinée au pays de destination déclaré et que tout transit, transbordement ou entreposage temporaire ne résulte que des be soins 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 de l'Australie'1 , du Canada et des États-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 marchandises considérées comme « entière ment produites» qui figure dans les règlements du pays de destination intéressé, ( ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée, ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent. Il importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés. En général, la transformation doit être telle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de la nomenclature du conseil de coopération douanière 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, dans la case 8 de la formule, le critère d'origine en vertu duquel 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 pays « A », suivi de la position de la marchandise dans la NCCD exportateur, qui a été produite d' une manière conforme aux principes du paragraphe 3 (ii), qui relève d' une position de la NCCD spécifiée dans la colonne 1 de la liste A et qui satisfait Exemple : « A » aux conditions des colonnes 3 et 4 de cette liste applicables 74.07 à cette marchandise

( b) Marchandise, ouvrée mais non entièrement produite dans le pays « B », suivi de la position de la marchandise dans la NCCD d' exportation, 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 « X », suivi de la position de la marchandise dans la NCCD exportateur, qui a été produite d' une manière conforme aux principes du paragraphe 3 (ii ), qui n'est pas expressément mentionnée dans la liste A et qui n'est pas incompatible avec une disposition Exemple : « X » générale de la liste A 98.02

( 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 États-Unis d'Amérique. Pour les exportations vers ces deux pays : ( 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 la marchandise 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 compo sants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés. ( a) Dans le cas du Canada, la valeur de telles matières et composants (à l'exclusion de ceux qui sont d'origine canadienne) ne doit pas dépasser 40 % du prix départ usine de l'article exporté. ( b) Dans le cas des États-Unis, le coût ou la valeur des matières produites dans le pays bénéficiaire, plus le coût direct de transformation qui y a été effectuée ne doit pas être inférieur à 35 % , quand il s'agit d'un seul pays, ou à 50 % , quand il s'agit d'un groupe de pays considéré comme un seul et même pays, de la valeur en douane d'un tel produit au moment de son entrée aux États-Unis. Pourraient être incluses dans le calcul des pourcentages minimaux les matières importées dasn le pays bénéficiaire et ensuite transformées en matières intermédiaires dont est composé le produit pouvant prétendre aux préférences. L'expression « coûts directs de transformation » com prend les frais qui découlent directement de la transformation ou qui peuvent lui être raisonnablement attribués, tels que : tous les coûts réels de la main-d'œuvre ; les matrices et moules, l'outillage et l'amortissement ; les frais de recherche et développement ; l'inspection et l'essai, mais non les frais généraux ; les dépenses administra tives et les salaires, ou les bénéfices. Si la marchandise satisfait aux critères ci-dessus, l'exportateur indiquera, dans la case 8 de la formule, le critère d'origine en vertu duquel il demande, pour cette marchandise, le bénéfice du systme généralisé de préférences, de la manière indiquée dans le tableau ci-après :

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

Canada et États-Unis ( a ) Marchandise entièrement produite dans le pays « P ,, exportateur ( voir le paragraphe 4 ( i ) ci-dessus)

Canada ( b) Marchandise visée par la règle relative à la valeur « Y », suivi de la valeur des matières et composants ajoutée dont il est question au paragraphe 4 importés (à l'exclusion de ceux qui sont d'origine (ii ) ( a) ci-dessus canadienne) ou d' origine indéterminée, exprimée en pourcentage du prix départ-usine de la marchandise Exemple : « Y » 36 %

États-Unis ( c) Marchandise visée par la règle relative à la valeur Pour les expéditions d' un seul pays indiquer « Y », ajoutée dont il est question au paragraphe 4 ou pour les expéditions en provenance d' un groupe de pays (ii) ( b ) ci-dessus « Z » suivi de la somme du coût ou de la valeur des matiè res et le coût direct de transformation, exprimée en pour centage du prix départ-usine des marchandises exportées Exemple : « Y » 38 % ou « Z » 52 %

5 . Chaque article doit remplir les conditions prescrites. Il est à noter que chacun des articles d'une même expédition doit répondre aux conditions prescrites. Cela s'applique, en particulier, lorsque sont expédiés des articles analogues de dimensions différentes ou des pièces détachées. 6. 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. * Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A peut être acceptée en remplacement, mais une certification officielle n'est pas exigée. L'expédition directe n'est pas nécessaire .

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 or partly &>m 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 1 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 afcbve 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 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 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 country of exportation Insert in line « Origin criterion » (front of part 1 )

( a) Goods, worked upon bur 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 (ii), which fall under the exported goods a Brussels Nomenclature Tariff heading specified in Column 1 of List A and which satisfy any conditions in Columns 3 and 4 of List A which are rele example : « A » vant to these goods 74.07

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

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

(d) Goods wholly produced in the country of exportation (see (i) above « p »

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

REQUEST FOR CHECK RESULT OF CHECK

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

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

2) this form does not meet the requirements as to correctness (see notes appended) 1.

Place and date of signature Place and date of signature

Official Official stamp stamp

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

Delete where not applicable.

(*) 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 cer tain 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 sub stantive 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 ob tain and which suggests that the particulars given on the form APR are inaccurate. If the Customs authorities of the importing country decide to suspend execution of the Generalized 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'ÉTABLISSEMENT D'UN FORMULAIRE APR

Peuvent seules donner lieu au visa d'un certificat d'origine formule A ou à l'établissement d'un formulaire APR les 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 matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent. Il importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés. En général, la transformation doit être telle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de la nomenclature douanière de Bruxelles différente de celle où seraient classés ces matières ou composants. En outre, des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour diverses catégories de 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 duquel il demande, pour cette marchandise, le bene fice 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 » et qui satisfait aux conditions des colonnes 3 et 4 de cette liste applicables 74.07 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 » pas incompatible avec une disposition générale de la liste A. 98.02

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 CONTRÔLE RÉSULTAT DU CONTRÔLE

Le fonctionnaire des douanes soussigné sollicite le contrôle de la Le contrôle effectué par le fonctionnaire du service compétent sous déclaration de l'exportateur figurant au recto du présent formulai signé a permis de constater re (*). 1 , que les indications et mentions portées sur le présent formulaire sont exactes (*) ;

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

À le À . ., le

Cachet Cachet du du bureau bureau

(Signature du fonctionnaire) (Signature du fonctionnaire)

(*) 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 I administration ou au service du pays d'exportation chargé du contrôle le formulaire APR contenu dans le colis, en indiquant lès 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 inexactes. Si elle décide de surseoir à 1 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 . 77 Official Journal of the European Communities No L 350/53

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 1978

CCT heading Description No

01.01 Live horses, asses, mules and hinnies

A. Horses :

II. For slaughter

III . Other

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 : V. Other :

— Peurullus spp

B. Molluscs : -

IV. Other :

a ) Frozen : 3 . Octopus

07.01 Vegetables, fresh or chilled :

ex T. Other :

a) Moringa oleifera (drumsticks) b ) From 1 December to 28 February :

— Marrows and pumpkins

c) From 1 December to 30 April :

— Other, excluding celery and parsley

08.02 Citrus fruit, fresh or dried :

ex E. Other :

— Limes ( Citrus aurantifolia, var. Lumio and var. Limetta )

ex 08.09 Other fruit, fresh :

— From 1 November to 30 April : — Watermelons

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 :

No L 350/54 Official Journal of the European Communities 30 . 12 . 77

ÇCT heading Description No

20.06 9 . Mixtures of fruit : (cont'd) ex aa) Mixtures in which no single fruit exceeds 50% of the total weight of the fruits : — Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding melons and watermelons

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

9 . Mixtures' of fruit : ex aa ) Mixtures in which no single fruit exceeds 50% of the total weight of the fruits:

— Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding melons and watermelons

c) Not containing added sugar, in immediate packings of a net capacity :

1 . Of 4-5 kg or more :

ex ee) Mixtures of fruit: — Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 , B, E and F and 08.09 , excluding melons and watermelons, in which no single fruit exceeds 50% of the total weight of the fruits

2 . Of less than 4-5 kg:

ex bb ) Other fruit and mixtures of fruit:

— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons

— Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 , B, E and F and 08.09 , excluding melons and watermelons, in which no single fruit exceeds 50% of the total weight of the fruits

30 . 12 . 77 Official Journal of the European Communities No L 350 /55

ANNEX II

List of goods originating in Romania benefiting from the generalized tariff preferences for the first time from 1 January 1978

CCT heading Description No

04.06 Natural honey

20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard :

ex B. Other :

— Certain vegetables (preserved by vinegar)

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

29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated de rivatives :

A. Saturated monohydric alcohols :

I. Methanol ( methyl alcohol ) V. Other : — Ethylhexanol

39.07 Articles of materials of the kind described in heading Nos 39.01 to 39.06 :

A. Of regenerated cellulose

B. Of vulcanized fibre

C. Of hardened proteins

D. Of chemical derivatives of rubber

E. Of other materials :

I. Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like falling within heading No 92.12

IV . Other

48.01 Paper and paperboard (including cellulose wadding), in rolls or sheets:

C. Kraft paper and kraft board :

II . Other

87.14 Other vehicles ( including trailers), not mechanically propelled and parts thereof:

B. Trailers and semi-trailers :

II . Other