31989R4041

30 . 12 . 89 Official Journal of the European Communities No L 387 / 65

COUNCIL REGULATION ( EEC) No 4041 /89

of 4 December 1989

amending Annex II, concerning the definition of the concept of 'originating products' and methods of administrative cooperation, to Decision 86/283/EEC on the Association of the Overseas Countries and Territories with the European Economic Community

THE COUNCIL OF THE EUROPEAN COMMUNITIES , Whereas it is therefore appropriate , for the proper func­ tioning of Decision 86 /283 /EEC, to incorporate in a Having regard to the Treaty establishing the European single text all the provisions in question with a view to Economic Community, and in particular Article 136 facilitating the work of users and customs adminis­ thereof, trations ,

Having regard to Council Decision 86 / 283 /EEC of 30 HAS ADOPTED THIS REGULATION : June 1986, concerning the Association of the Overseas Countries and Territories with the European Economic Community ('), and in particular Article 77 thereof, Article J

Annex II to Decision 86/283 /EEC is hereby replaced by Having regard to the proposal from the Commission , the text annexed to this Regulation .

Whereas the origin rules contained in Annex II to the said Decision are based on the use of the Customs Article 2 Cooperation Council Nomenclature ; whereas the 1 . Products which were exported before 1 January Customs Cooperation Council approved the 'Inter­ 1990 accompanied by a movement certificate EUR. 1 or national Convention on the Harmonized Commodity form EUR. 2, shall be considered as originating under Description and Coding System' on 14 June 1983 ; the rules in force on 1 January 1990. whereas the said Convention provides that as from 1 January 1988 the harmonized system will replace the 2 . Movement certificates EUR. 1 , forms EUR. 2 and said nomenclature for the purposes of international trade ; whereas it is therefore necessary to adapt the rules supplier's declarations issued or made out before 1 of origin contained in Annex II ; January 1990 under the rules in force before that date shall be accepted up to and including 31 October 1990 according to the rules in force when they were issued or Whereas, in the light of experience, the presentation of made out. the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one list and by inserting detailed guidance on how they 3 . Articles 18 and 19 of Annex II shall apply in the should be interpreted ; cases of goods exported before 1 January 1990 and retrospective or duplicate movement certificates may be issued unter the rules in force before that date. Whereas it is necessary to amend Articles 1 , 3 and 4 and the Explanatory Notes in Annex 1 to Annex II as a result of the adoption of a single list ; This Regulation shall enter into force on 1 January 1990.

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

Done at Brussels, 4 December 1989 .

For the Council

The President

M. DELEBARRE

(') OJ No L 175 , 1 . 7 . 1986 , p. 1 .

No L 387 /66 Official Journal of the European Communities 30 . 12 . 89

ANNEX

■ 'ANNEX II

concerning the definition of the concept of 'originating products' and methods of administrative cooperation

TITLE I 4 . For the purpose of implementing paragraph 1 (b) DEFINITION OF THE CONCEPT OF ORIGINATING ( 1 ), products wholly obtained in the Community or in PRODUCTS one or more ACP States which undergo working or processing in one or more countries or territories shall be considered to have been wholly obtained in that or those Article 1 countries or territories .

1 . For the purpose of implementing the Decision and For the purpose of implementing paragraph 1 (b) (2), without prejudice to paragraphs 3 and 4 , the following working or processing in the Community or in one or products shall be considered : more ACP States shall be considered to have been carried out in one or more countries or territories where (a) products originating in the Community : the products thus obtained undergo subsequent working 1 . products wholly obtained in the Community ; or processing in that or those countries or territories . 2 . products obtained in the Community in the manu­ facture of which products other than those wholly This paragraph shall be applicable on condition that the obtained in the Community are used provided products in question were transported direct, within the that the said products have undergone sufficient meaning of Article 5 . working or processing within the meaning of Article 3 ; 5 . For the purpose of implementing the previous paragraphs, and provided that all the conditions laid (b) products originating in the countries and territories : down in those paragraphs are fulfilled, products obtained in two or more countries or territories or in the 1 . products wholly obtained in one or more Community shall be considered to be products ori­ countries or territories ; ginating in the countries or territory where the last working or processing took place or as products ori­ ginating in the Community if the last working or 2 . products obtained in one or more countries or processing took place in the Community. For this territories in the manufacture of which products purpose the working or processing mentioned in Article other than those wholly obtained in the countries 3 (4) (a), (b), (c) and (d) shall not be considered as and territories are used , provided that the said working or processing, nor shall a combination of such products' have undergone sufficient working or working or of such processing. processing within the meaning of Article 3 .

6. The products in Annex 2 shall be temporarily 2 . For the purpose of implementing paragraph 1 (b), the countries and territories shall be considered to be one excluded from the scope of this Annex. Nevertheless, the arrangements regarding administrative cooperation shall territory. apply mutatis mutandis to these products.

3 . For the purpose of implementing paragraph 1 (a) Article 2 ( 1 ), products wholly obtained in one or more countries or territories which undergo working or processing in The following shall be considered wholly obtained in the Community shall be considered to have been wholly one or more countries and territories, in the Community obtained in the Community. or in one or more ACP States , within the meaning of Article 1 ( 1 ) (a) ( 1 ), (b) ( 1 ) (3) and (4): For the purpose of implementing paragraph 1 (a) (2), working or processing in one or more countries or terri­ (a) mineral products extracted from their soil or from tories shall be considered as having been carried out in their seabed ; the Community, where the products thus obtained undergo subsequent working or processing in the Community. (b) vegetable products harvested therein ;

(c) live animals born and raised therein ; This paragraph shall be applicable on condition that the products in question were transported direct, within the meaning of Article 5 . (d) products from live animals raised therein ;

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(e) products obtained by hunting or fishing conducted (a) operations to ensure the preservation of merchandise therein ; in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions , (f) products of sea fishing and other products taken removal of damaged parts, and like operations) ; from the sea by their vessels ;

(b) simple operations consisting of removal of dust, (g) products made aboard their factory ships exclusively sifting or screening, sorting, classifying, matching from products referred to in (f); (including the making-up of sets of articles), washing, painting, cutting up ; (h) used articles collected there fit only for the recovery of raw materials ; (c) (i) changes of packaging and breaking up and assembly of consignments ; (i) waste and scrap resulting from manufacturing oper­ (ii) simple placing in bottles, flasks, bags, cases, ations conducted therein ; boxes, fixing on cards or boards, etc., and all other simple packing operations ;

(j) goods produced there exclusively from the products specified in (a) to (i). (d) affixing marks, labels or other like distinguishing signs on products or their packaging ;

Article 3 (e) (i) simple mixing of products of the same kind 1 . For the purposes of Article 1 , non-originating where one or more components of the mixtures materials shall be considered to be sufficiently worked or does not meet the conditions laid down in this processed when the product obtained in classified in a Annex to enable them to be considered as ori­ heading which is different from those in which all the ginating in the Community, in the countries and non-originating materials used in its manufacture are territories or in an ACP State ; classified, subject to paragraphs 2 , 3 and 4 . (ii) simple mixing of products of different kinds unless one or more components of the mixture meets the conditions laid down in this Annex to 2 . For a product mentioned in columns 1 and 2 of the enable them to be considered as originating in the list in Annex 3 , the conditions set out in column 3 for Community, in the countries and territories or in the product concerned shall apply instead of the rule laid an ACP State, and provided that such compo­ down in paragraph 1 . nents contribute in determing the essential characteristics of the finished product; The expressions 'Chapters' and 'headings' used in this Annex shall mean the chapters and the headings (four digit codes) used in the nomenclature which makes up (f) simple assembly of parts of articles to constitute a the 'Harmonized Commodity Description and Coding complete article ; System' (hereinafter referred to as this Harmonized System). (g) a combination of two or more operations mentioned in (a) to (f); The expression 'classified' shall refer to the classification of a product or material under a particular heading. (h) slaughter of animals .

3 . Notwithstanding the provisions of paragraph 1 and without prejudice to the other provisions of this Title, Article 4 the incorporation of non-originating materials and parts in a given product obtained shall deprive such products 1 . The term 'value ' in the list in Annex 3 shall mean of their originating status only if the value of the said the customs value at the time of the import of the materials and parts incorporated exceeds 5 % of the non-originating materials used or, if this is not known or value of the finished product. cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned .

4 . For the purpose of implementing paragraphs 1 and 2 , the following shall always be considered as insufficient Where the value of the originating materials used needs working or processing to confer the status of originating to be established , the preceding subparagraph shall be products , whether or not there is a change of heading : applied mutatis mutandis.

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TITLE II 2. The term 'ex works price' in the list in Annex 3 shall mean the ex works price of the product obtained ARRANGEMENTS FOR ADMINISTRATIVE minus any internal taxes which are , or may be, repaid COOPERATION when the product obtained is exported.

Article 6 Article ") 1 . (a) Evidence of products' originating status , within 1 . For the purpose of implementing Article 1 (. 1 ), (3) the meaning of this Annex, is given by a movement certificate EUR. 1 , of which a and (4), products whose transport is effected without specimen is given in Annex 4 . entering into territory other than that of the Community, the countries and territories or the ACP States shall be considered to have been transported direct from the (b) However, the evidence of originating status, countries and territories or the ACP States to the within the meaning of this Annex, of products Community or from the Community or the ACP States which form the subject of postal consignments to the countries and territories . Goods constituting one (including parcels), provided that they consist single consignment may, however, be transported only of originating products and that the value through territory other than that of the Community, the does not exceed ECU 2 590 per consignment, is countries and territories or the ACP States , with, should given by a form EUR. 2, of which a specimen is the occasion arise , transhipment or temporary ware­ given in Annex 5 . housing in such territory, provided that the crossing of the latter territory is justified for geographical reasons or the needs of transport and that the products have not (c) Up to and including 30 April 1989 the ecu to be entered into commerce or been delivered for home use used in any given national currency of a Member and have not undergone operations other than State shall be the equivalent in that national unloading, reloading or any operation designed to currency of the ecu as at 1 October 1986 . For preserve them in the same state. each successive period of two years it shall be the equivalent in that national currency of the ecu as at the first working day in October in the year Interruptions or changes in the method of transport due immediately preceding that two-year period. to force majeure or consequent upon conditions at sea shall not affect the application of the preferential (d) Revised amounts replacing the amounts expressed treatment laid down in this Annex, provided that the in ecus mentioned above and in Article 16 (2), goods have not, during these interruptions or changes, entered into commerce or been delivered for home use may be introduced by the Community at the beginning of any successive two-year period, if and have not undergone any operations other than those necessary. These amounts shall be, in any event, designed to preserve them in the same state. such as to ensure that the value of the limits as expressed in the currency of any Member State does not decline . 2 . Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the (e) If the goods are invoiced in the currency of relevant customs authorities in the Community by the production of : another Member State, the importing Member State or country or territory shall recognize the amount notified by the Member State concerned .

(a) a through bill of lading issued in the exporting Member State, country, territory or ACP State 2 . Where, at the request of the person declaring the covering the passage through the country of transit ; goods at the customs , a dismantled or non-assembled article falling within Chapter 84 or 85 of the harmonized system is imported by instalments on the conditions laid (b) or a certificate issued by the customs authorities of down by the relevant authorities, it shall be considered to the country of transit : be a single article and a movement certificate may be — giving an exact description of the goods, submitted for the whole article upon import of the first instalment. — stating the dates of unloading and reloading of the goods or of their embarkation or disembar­ kation , identifying the ships used , 3 . Accessories , spare parts and tools despatched with a — certifying the conditions under which the goods piece of equipment, machine , apparatus or vehicle which remained in the transit country ;, are part of the normal equipment and included in the price thereof or are not separately invoiced shall be regarded as one with the piece of equipment, machine, (c) or failing these , any substantiating documents. apparatus or vehicle in question.

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4 . Sets, as defined in General Rule 3 of the exclude all possibility of fraudulent additions . To this harmonized system , shall be regarded as originating end, the description of the goods must be indicated when all component articles are originating products . without leaving any blank lines. Where the space is not Nevertheless, when a set is composed of originating and completely filled , a horizontal line must be drawn below non-originating articles, the set as a whole shall be the last line of the description, the empty space being regarded as originating provided that the value of the crossed through . non-originating articles does not exceed 1 5 % of the total value of the set. 4 . The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities . Article 7

1 . A movement certificate EUR. 1 shall be issued by Article 9 the customs authorities of the exporting Member State or country or territory when the goods to which it 1 . Movement certificates EUR. 1 shall be made out on relates are exported . It shall be made available to the the form of which a specimen is given in Annex 4. This exporter as soon as actual export has been effected or form shall be printed in one or more of the official ensured . languages of the Community. Certificates shall be made out in one of these languages and in accordance with the 2. In exceptional circumstances a movement certificate provisions of the domestic law of the exporting Member State , country or territory. If they are handwritten, they EUR. 1 may also be issued after export of the goods to shall be completed in ink and in capital letters. which it relates if it was not issued at the time of export because of errors or involuntary omissions or special circumstances . In this case , the certificate shall bear a 2 . Each certificate shall measure 210 x 297 mm , a special reference to the conditions in which it was issued . tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white writing paper, sized, not containing mechanical pulp and 3 . A movement certificate EUR. 1 shall be issued only weighing not less than 25 g/m2. It shall have a printed on application having been made in writing by the green guilloche pattern background making any fal­ exporter. Such application shall be made on a form , of sification by mechanical or chemical means apparent to which a specimen 4 is given in Annex 4, which shall be the eye. completed in accordance with this Annex.

3 . The exporting Member States and the relevant 4 . A movement certificate EUR. 1 may be issued only authorities of the exporting countries and territories may where it can serve as the documentary evidence required reserve the right to print the certificates themselves or for the purpose of implementing the Decision. may have them printed by printers they have approved . In the latter case, each certificate must include a reference to such approval. Each certificate must bear the 5 . Applications for movement certificates EUR. 1 must name and address of the printer or a mark by which the be preserved for at least three years by the customs printer can be identified. It shall also bear a serial authorities of the exporting Member State, country or number, either printed or not, by which it can be iden­ territory. tified .

Article 8 Article 10 1 . The movement certificate EUR. 1 shall be issued by 1 . Under the responsibility of the exporter, he or his the customs authorities of the exporting Member State , authorized representative shall request the issue of a country or territory if the goods can be considered 'ori­ movement certificate EUR. 1 . ginating products' within the meaning of this Annex.

2 . The exporter or his representative shall submit with 2 . For the purpose of verifying whether the conditions his request any appropriate supporting document proving stated in paragraph 1 have been met, the customs that the goods to be exported are such as to qualify for authorities shall have the right to call for any the issue of a movement certificate EUR. 1 . documentary evidence or to carry out any check which they consider appropriate . Article 11

3 . It shall be the responsibility of the customs 1 . A movement certificate EUR. 1 must be submitted, authorities of the exporting Member State, country or within 10 months of the date of issue by the customs territory to ensure that the forms referred to in Article 9 authorities of the exporting Member State, country or are duly completed. In particular, they shall check territory, to the customs authorities of the importing whether the space reserved for the description of the Member State, country or territory where the goods are entered . goods has been completed in such a manner as to

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2 . It shall at any time be possible to replace one or latter case , each form must include a reference to such more movement certificates EUR. 1 by one or more approval. Each form shall bear the distinctive sign other movement certificates EUR. 1 provided that this is attributed to the approved printer and a serial number, done at the customs office where the goods are located . either printed or not, by which it can be identified.

A form EUR. 2 shall be completed for each postal Article 12 consignment. After completing and signing the form , the Movement certificates EUR. 1 shall be submitted to exporter shall, in the case of consignments by parcel post, attach the form to the despatch note. In the case of customs authorities in the importing Member State, consignment by letter post, the exporter shall insert the country or territory, in accordance with the procedures form inside the package. laid down by that Member State, country or territory. The said authorities may require a translation of a These provisions do not exempt exporters from certificate. They may also require the import declaration complying with any other formalities required by to be accompanied by a statement from the importer to customs or postal regulations . the effect that the goods meet the conditions required for the implementation of the Decision. Article 16

Article 13 1 . Goods sent as small packages to private persons or forming part of travellers' personal luggage shall be 1 . A movement certificate EUR. 1 which is submitted admitted as originating products to the benefit of the to the customs authorities of the importing Member provisions of this Annex without requiring the State, country or territory after the final date for pre­ production of a movement certificate EUR. 1 or the sentation specified in Article 1 1 may be accepted for the completion of a form EUR. 2 , provided that such goods purpose of applying preferential treatment, where the are not imported by way of trade and have been declared failure to submit the certificate by the final date set is as meeting the conditions required for the application of due to reasons of force majeure or exceptional circum­ these provisions, and where there is no doubt as to the stances . veracity of such declaration .

2 . In other cases of belated presentation, the customs 2 . Imports which are occasional and consist solely of goods for the personal use of the recipients or travellers authorities of the importing Member State, country or territory may accept the certificates where the goods or their families shall not be considered as imports by have been submitted to them before the said final date . way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not Article 14 exceed ECU 180 in the case of small packages or ECU 515 in the case of the contents of travellers' personal The discovery of slight discrepancies between the luggage. statements made in the movement certificate EUR. 1 and those made in the documents submitted to the customs Article 17 office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the 1 . Goods sent from a Member State or from a certificate null and void if it is duly established that the country or territory for exhibition in a country other certificate does correspond to the goods submitted . than a Member State, a country or territory or an ACP State and sold after the exhibition for importation into the Community or into a different country or territory Article 15 shall benefit on importation from the provisions of this Form EUR. 2 a specimen of which is given in Annex 5 , Decision on condition that the goods meet the shall be completed by the exporter. It shall be made out requirements of this Annex entitling them to be in one of the official languages of the Community and in recognized as originating in a country or territory and accordance with the provisions of the domestic law of provided that it is shown to the satisfaction of the customs authorities that : the exporting country or territory. If it is handwritten , it must be completed in ink and in capital letters. (a) an exporter has consigned these goods from the Community or from a country or territory to the Form EUR. 2 shall consist of a single sheet measuring country in which the exhibition is held and has 210 x 148 mm . The paper used shall be white writing exhibited them there ; paper, sized, not containing mechanical pulp and weighing not less than 64 g/ m\ (b) the goods have been sold or otherwise disposed of by that exporter to someone in the Community or in a country or territory ; The exporting Member States and the relevant authorities of the exporting countries or territories may (c) the goods have been consigned during the exhibition reserve the right to print the forms themselves or may or immediately thereafter to the Community in the have them printed by printers they have approved . In the state in which they were sent for exhibition ;

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(d) the goods have not, since they were consigned for Article 20 exhibition , been used for any purpose other than demonstration at the exhibition . 1 . When paragraphs 2 , 3 and 4 of Article 1 are applied, for the issue of a movement certificate EUR. 1 , the relevant customs office in the Member State, country or territory requested to issue the certificate for products 2 . A movement certificate EUR. 1 must be produced to the customs authorities in the normal manner. The in the manufacture of which products coming from other Member States, other countries or territories or ACP name and address of the exhibition must be indicated States are used, shall take into consideration the thereon. Where necessary, additional documentary declaration , of which a specimen is given in Annex 6, evidence of the nature of the goods and the conditions given by the exporter in the State, country or territory under which they have been exhibited may be required . from which the products came, either on the commercial invoice applicable to the products, or on a supporting document to that invoice. 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 2 . The submission of the information certificate, purposes in shops or business premises with a view to the issued under the conditions set out in Article 21 and of sale of foreign goods, and during which the goods which a specimen is given in Annex 7 , may however be remain under customs control . requested of the exporter by the customs office concerned, either for checking the authenticity and accuracy of information given on the declaration Article 18 provided for in paragraph 1 , or for obtaining additional information . 1 . When a certificate is issued within the meaning of Article 7 (2) after the goods to which it relates have Article 21 actually been exported, the exporter must in the application referred to in Article 7 (3): The information certificate concerning the products taken into use shall be issued at the request of the exporter of the products , either in the circumstances — indicate the place and date of export of the goods to which the certificate relates, envisaged in Article 20 (2), or at the initiative of the exporter, by the relevant customs office in the State, country or territory from which the goods were — certify that no movement certificate EUR. 1 was exported. It shall be made out in duplicate. One copy issued at the time of export of the goods in question, shall be given to the exporter who has requested it, who and state the reasons . shall send it either to the exporter of the final products or to the customs office where the issue of the movement certificate EUR. 1 for these products has been requested. 2 . The customs authorities may issue a movement The second copy shall be preserved by the office which certificate EUR. 1 retrospectively only after verifying has issued it for at least three years. that the information supplied in the exporter's application agrees with that in the corresponding file. Article 22

Member States and the relevant authorities of the Certificates issued retrospectively must be endorsed with countries and territories shall take all necessary steps to one of the following phrases : 'NACHTRAGLICH ensure that goods traded under cover of a movement AUSGESTELLT, 'DELIVRE A POSTERIORI', certificate EUR. 1 , and which in the course of transport 'RILASCIATO A POSTERIORI', 'AFGEGEVEN A use a free zone situated in their territory, are not POSTERIORI', 'ISSUED RETROSPECTIVELY', replaced by other goods and that they do not undergo 'UDSTEDT EFTERF0LGENDE' , ' EKAO0EN EK handling other than normal operations designed to TON YETEPflN', 'EXPEDIDO A POSTERIORI', preserve them in the same state. TIDO A POSTERIORI'.

Article 23 Article 19 In order to ensure the proper application of this Title, In the event of the theft, loss or destruction of a the Member States and the relevant authorities of the movement certificate EUR. 1 , the exporter may apply to countries and territories and the ACP States shall assist the customs authorities which issued it for a duplicate each other, through their respective customs adminis­ made out on the basis of the export documents in their trations, in checking the authenticity of movement possession. The duplicate issued in this way must be certificates EUR. 1 and the accuracy of the information endorsed with one of the following words : concerning the actual origin of the products concerned 'DUPLIKAT', 'DUPLICATA', 'DUPLICATO', and the declarations by exporters on forms EUR. 2 and 'DUPLICAAT', 'DUPLICATE', *ANTirPAOO\ the authenticity and accuracy of the information 'DUPLICADO', ' SEGUNDA VIA'. certificates envisaged in Article 20 .

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Article 24 Member State, country or territory shall be under the legislation of the said State , country or territory. Penalties shall be imposed on any person who , in order to enable goods to be accepted as eligible for preferential treatment, draws up, or causes to be drawn up, either a Article 26 document which contains incorrect particulars for the Subsequent verification of the information certificate purpose of obtaining a movement certificate EUR. 1 or a referred to in Article 20 shall be carried out in the form EUR. 2 containing incorrect particulars. circumstances envisaged in Article 25 following a similar procedure to that laid down in that Article. Article 25

1 . Subsequent verification of movement certificates Article 27 EUR. 1 and of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the The Council shall , if necessary or whenever the relevant authorities of the Community or of a country or importing Member State, country or territory have reasonable doubt as to the authenticity of the document territory so request, examine the application of the provisions of this Annex and their economic effects with or the accuracy of the information regarding the true origin of the goods in question. a view to making any necessary amendments or adapt­ ations .

2 . For the purpose of implementing paragraph 1 , the The Council shall take into account among other customs authorities of the importing Member State, elements the effects on the rules of origin of techno­ country or territory shall return the movement certificate logical developments . EUR. 1 or form EUR. 2 or a photocopy thereof, to the customs authorities of the exporting Member State , Decisions taken shall be implemented as soon as possible. country, or territory, giving, where appropriate, the reasons of form or substance for an inquiry. The invoice, if it has been submitted, or a copy thereof shall be Article 28 attached to certificate EUR. 1 or to form EUR. 2 and the customs authorities shall forward any information that 1 . Derogations from this Annex may be adopted by has been obtained suggesting that the particulars given the Council where the development of existing industries on the said certificate or the said form are inaccurate . in a country or territory or the creation of new industries in a country or territory justifies them. If the customs authorities of the importing Member State, country or territory decide to suspend execution The Member State concerned, or, where appropriate, the of the Decision while awaiting the results of the veri­ relevant authority of the country or territory concerned fication they shall offer to release the goods to the shall notify the Community of its request for a dero­ importer subject to any precautionary measures judged gation together with the grounds for the request in necessary . accordance with Explanatory Note 1 1 .

3 . The customs authorities of the importing Member 2 . In the examination of requests, particular account shall be taken of : State, country or territory shall be informed of the results of the verification within three months . These results must be such as to make it possible to determine (a) the level of development or the geographical whether the disputed movement certificate EUR. 1 or situation of the country or territory concerned ; form EUR. 2 applies to the goods actually exported, and whether these goods can , in fact, qualify for the (b) cases where the application of the existing rules of application of the preferential arrangements . origin would significantly affect the ability of an existing industry in a country or territory to continue When such disputes cannot be settled between the its exports to the Community, with particular customs authorities of the importing Member State, reference to cases where this could lead to cessation country or territory and those of the exporting Member of its activities ; State , country or territory, or when they raise a question as to the interpretation of this Annex, they shall be (c) specific cases where it can be clearly demonstrated submitted to the Committee on Origin set up under that significant investment in an industry could be Council Regulation (EEC) No 802/68 of 27 June 1968 deterred by the rules of origin and where a dero­ on the common definition of the concept of the origin of gation favouring the realization of an investment goods 0). programme would enable these rules to be satisfied by stages . In all cases the settlement of disputes between the importer and the customs authorities of the importing 3 . In every case an examination shall be made to ascertain whether the rules relating to cumulation of (') OJ No L 148 , 28 . 6. 1968 , p. 1 . origin do not provide a solution to the problem.

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4 . In addition, when a request for derogation 7 . The Council , on the basis of a report from the concerns a least developed country or territory, its exam­ Committee on Origin , shall examine these requests as ination shall be carried out with a favourable bias, having soon as possible and take the necessary steps to ensure particular regard to : that a decision is reached as quickly as possible and in any case no later than three months after the request has (a) the economic and social impact of the decision to be been received . taken, especially in respect of employment ; 8 . (a) the derogations shall generally be valid for a (b) the need to apply the derogation for a period taking period of three years , but this period may be into account the particular situation of the least extended to a maximum of five years to take developed country or territory concerned and its account of the particular situation of the country difficulties. or territory requesting the derogation ;

5 . In the examination of requests , special account shall (b) Provision may be made in the derogation decision be taken, case by case, of the possibility of conferring for renewals for periods of up to two years, but in originating status on products which include in their no case exceeding a total of five years, without composition products originating in neighbouring there being a need for the Council to take a new developing countries or least developed countries, decision, provided that the relevant authorities of provided that satisfactory administrative cooperation can the country(ies) or territory(ies) concerned prove , be established . three months before the end of each period , that they are still unable to comply with the provisions of this Annex for which the derogation was 6 . Without prejudice to paragraphs 1 to 4 , the dero­ gation shall be granted where the value added to the granted. non-originating products used in the countries or terri­ tories concerned is at least 60 % of the value of the Article 29 finished product, provided that the derogation is not such as to cause serious injury to an economic sector of The annexes to this Annex shall form an integral part the Community or of one or more Member States . thereof.

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Annex 1 to Annex II

EXPLANATORY NOTES

Note 1 — Articles 1 and 2

The terms 'Member States', 'countries and territories ' and 'ACP States' shall also cover their territorial waters .

Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as pan of the territory of the Member State, overseas country or territory or ACP State to which they belong, provided that they satisfy the conditions set out in Explanatory Note 7.

Note 2 — Article 1 ( 1 ) (b), (3) and (4)

In order to determine whether goods originate in the Community, one of the countries or territories or an ACP Sate, it shall not be necessary to establish whether the electrical power, fuel, plant and equipment and machines and tools used to obtain such goods or whether any products used in the course of production which do not ender and which were not intended to enter into the final composition of the goods originate in third countries or not.

Note 3 — Article 1

The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without interruption in the Community or the countries and territories or the ACP States.

If originating products exported from the Community, the overseas countries and territories or the ACP States to another country are returned, they must be considered as non-originating unless it can be demon­ strated to the satisfaction of the customs authorities that :

— the products returned are the same as those exported, and

— they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while they were being exported.

Note 4 — Article 1

Where a percentage rule is applied in determining originating status of a product obtained in a Member State or a country or territory the value added by the working or processing referred to in Article 1 shall correspond to the ex works price of the product obtained less the customs value of third-country products imported into the Community or the countries and territories.

Note 5 — Article 1 (4)

Within the meaning of Annex II 'ACP States' shall mean the countries referred to as ACP States in the third ACP- EEC-Convention , signed at Lome on 8 December 1984.

Note 6 — Articles 2 and 3

1 . The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products which are classified by virtue of General Rule 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308 , 8206 and 9605 .

Accordingly, it follows that :

— when a product composed of a group or assembly of articles is classified under the terms of the harmonized system in a single heading, the whole constitutes the unit of qualification,

— when a consignment consists of a numer of identical products classified under the same heading of the harmonized system , each product must be taken individually when applying the origin rules .

2 . Where , under General Rule 5 of the harmonized system , packing is included with the product for classification purposes , it shall be included for purposes of determining origin.

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Note 7 — Article 2

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

— which are registered or recorded in a Member State, a country or territory or an ACP State,

— which sail under the flag of a Member State , a country or territory or an ACP Sate ,

— which are owned as to at least 50 °/o by nationals of Member States, countries, territories or ACP States, or by a company with its head office in a Member State, country, territory or ACP State, 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 Member States, countries, territories or ACP States and of which, in addition in the case of partnerships or limited companies, at least half the capital belongs to Member States, countries, territories or ACP States, or to public bodies or nationals of Member States, countries , territories or ACP States,

— of which at least 50 % of the crew, master and officers included , are nationals of Member Sates, countries, territories or ACP States.

Note 8 — Article 3 ( 1 )

The Introductory Notes to Annex 3 shall also apply where appropriate to all products manufactured using non-originating materials even if they are not subject to a specific condition contained in the list in Annex III but are subject instead to the change of heading rule set out in Article 1 .

Note 9 — Article 4

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

'Customs value' shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.

Note 10 — Article 23

The authorities consulted shall furnish any information concerning the conditions under which the product has been made, indicating especially the conditions under which the rules of origin have been respected in the various Member States, countries or territories or ACP States concerned .

Note 11 — Article 28 ( 1 )

In order to facilitate the examination of derogation requests by the Council, The Member State concerned or the requesting country or territory shall furnish in support of its request the fullest possible information covering in particular the points listed below :

— description of the finished product,

— nature and quantity of products originating in a third country,

— nature and quantity of products originating in the Community, the overseas countries and territories or ACP States, which have been processed there ,

— manufacturing process,

— value added ,

— number of employees in the enterprise concerned ,

— anticipated volume of exports to the Community,

— other possible sources of supply for raw materials ,

— reasons for the duration requested in the light of efforts made to find new sources of supply,

— other oberservations .

The same provisions shall apply to any requests for extension.

The period stipulated in Article 28 (5) shall run from the date of receipt of the request.

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Annex 2 to Annex II

List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol

HS heading No Description of product

ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250° C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

2709 to Mineral oils and products of their distillation ; bituminous substances ; mineral waxes 2715

ex 2901 Acyclic hydrocarbons for use as power or heating fuels

ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

ex 3403 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 °/o by weight

ex 3404 Artificial waxes and prepared waxes with a basis of paraffin , petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

ex 3811 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

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Annex 3 to Annex II

List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

INTRODUCTORY NOTES

General

Note 1 :

1.1 . The first two columns in the list describe the product obtained. The first column gives the heading number, or the chapter number, used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3 . Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the pan of that heading or chapter as described in column 2 .

1.2 . Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms , the adjacent rule , in column 3 applies to all products which, under the harmonized system, are classified in headings of the chapter or in any of the headings grouped together in column 1 .

1.3 . Where there are different rules in the list applying to different products within a heading, each indent contains the description of that pan of the heading covered by the adjacent rule in column 3 .

Note 2 :

2.1 . The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations . However, see Note 3.5 below.

2.2 . The term ' material' covers any 'ingredient', 'raw material', 'component' or 'pan', etc ., used in the manufacture of the product.

2.3 . The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation .

Note 3 :

3.1 . In the case of any heading not in the list or any pan of a heading that is not in the list, the 'change of heading' rule set out in Anicle 3 ( 1 ) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3 .

3.2 . The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used . The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.

3.3 . Where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression 'manufacture from materials of any heading including other materials of heading No . . .' means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used .

3.4 . If a product, made from non-originating materials which has acquired originating status during manu­ facture by vinue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.

— For example: An engine of heading No 8407 , for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex works price , is made from 'other alloy steel roughly shaped by forging' of heading No 7224 .

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If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used .

3.5 . Even if the change of heading rule or the rule contained in the list is satisfied, a product does not have origin if the processing carried out, taken as a whole , is insufficient within the meaning of Article 3 (4).

Note 4 :

4.1 . The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status ; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used , the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

4.2. When a rule in the list specifies that a product may be manufactured from more than one material , this means that any one or more of the materials may be used. It does not require that all be used.

— For example: The rule for fabrics says that natural fibres may be used and that chemical materials, among other materials, may also be used . This does not mean that both have to be used , one can use one or the other or both .

If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.

— For example: The rule for sewing machines specifies that the thread tension mechanism used has to originate and that the zigzag mechanism used also has to originate ; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.

4.3 . When a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule .

— For example: The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals .

— For example : In the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-wovens cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is the fibre stage.

See also Note 7.3 in relation to textiles .

4.4. If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used , then these percentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

Textiles

Note 5 :

5.1 . The term ' natural fibres ' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste and unless otherwise specified , the term ' natural fibres' includes fibres that have been carded , combed or otherwise processed but not spun . '

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5.2 . The term 'natural fibres' includes horsehair of heading No 0503 , silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305 .

5.3 . The terms 'textile pulp', 'chemical materials' and 'paper making materials' are used in the list to describe the materials not classified in chapters 50 to 63 , which can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4 . The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507 .

Note 6 :

6.1 . In the case of the products classified in those headings in the list to which, a reference is made in this Introductory Note , the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which , taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).

6.2. However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials , irrespective of their share of the product. The following are the basic textile materials : — silk, — wool , — coarse animal hair, — fine animal hair, — horsehair,

— cotton , — paper making materials and paper, — flax, — true hemp, — jute and other textile bast fibres, — sisal and other textile fibres of the genus Agave, — coconut, abaca, ramie and other vegetable textile fibres, — synthetic man-made filaments , — artificial man-made filaments, — synthetic man-made staple fibres, — artificial man-made staple fibres. — For example : A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require the use of non-originating chemical materials) may be used up to a weight of 10 °/o of the yarn.

— For example : A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore, non-originating synthetic yarn that does not satisfy the origin rules (which require the use of non-originating man-made staple fibres not carded or combed or otherwise prepared for spinning) may be used up to a weight of 10 % of the fabric.

— For example: Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yams classified in two separate headings or if the cotton yarns used are themselves mixtures . — For example: If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407 , then , obviously, the yarns used are two separate basic textile materials . — For example : A carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used . Thus, any

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non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10 % of the weight of the carpet. Thus, the jute backing and /or the artificial yarns and /or cotton yarns could be imported at that stage of manufacture , provided the weight conditions are met.

6.3 . In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped ' this tolerance is 20 % in respect of this yarn.

6.4 . In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm , sandwiched by means of an adhesive between two films of plastic film , this tolerance is 30 % in respect of this strip.

Note 7 :

7.1 . In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note , textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up product concerned may be used provided that their weight does not exceed 10 °/o of the total weight of all the textile materials incorporated.

Textile trimmings and accessories are those classified in Chapters 50 to 63 . Linings and interlinings are not to be regarded as trimmings or accessories.

7.2 . Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 4.3 .

7.3 . In accordance with Note 4.3 , any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3 .

— For example : If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials .

7.4 . Where a percentage rule applies , the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated .

HS heading No Description of product Working or processing carried out on non-originating materials that confers originating status

( 1 ) ( 2) (3 )

0201 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except meat of bovine animals , frozen of heading No 0202

0202 Meat of bovine animals, frozen Manufacture from materials of any heading except meat of bovine animals , fresh or chilled of heading No 0201

0206 Edible offal of bovine animals , swine, sheep , goats, Manufacture from materials of any heading except horses, asses, mules or hinnies , fresh, chilled or carcases of heading Nos 0201 to 0205 frozen

0210 Meat and edible meat offal , salted , in brine, dried Manufacture from materials of any heading except or smoked ; edible flours and meals of meat or meat meat and offal of heading Nos 0201 to 0206 and 0208 offal or poultry liver of heading No 0207

0302 to Fish , other than live fish Manufacture in which all the materials of Chapter 3 0305 used must already be originating

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( 1 ) ( 2) ( 3 )

0402 , Dairy products Manufacture from materials of any heading except 0404 to milk or cream of heading No 0401 or 0402 0406

0403 Buttermilk, curdled milk and cream , yogurt, kephir Manufacture in which : and other fermented or acidified milk and cream , whether or not concentrated or containing added — all the materials of Chapter 4 used must already be sugar or other sweetening matter or flavoured or originating, containing added fruit or cocoa — any fruit juice (except those of pineapple , lime or grapefruit) of heading No 2009 used must be orig­ inating, and

— the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

0408 Manufacture from materials of any heading except Birds' eggs, not in shell and egg yolks, fresh, dried, cooked , by steaming or by boiling in weter, birds' eggs of heading No 0407 moulded , frozen or otherwise preserved , whether or not containing added sugar or other sweetening matter

ex 0502 Prepared pigs ', hogs' or boars ' bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair

ex 0506 Bones and horn-cores unworked Manufacture in which all the materials of Chapter 2 used must already be originating

0710 to Edible vegetables, frozen or dried, provisionally Manufacture in which all the vegetable materials used 0713 preserved except for heading Nos ex 0710 and ex must already be originating 0711

ex 0710 Sweet corn (uncooked or cooked by steaming or Manufacture from fresh or chilled sweet corn boiling in water), frozen

ex 0711 Sweet corn , provisionally preserved Manufacture from fresh or chilled sweet corn

0811 Fruit and nuts , uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter :

— Containing added sugar Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

— Other Manufacture in which all the fruit or nuts used must already be originating

0812 Fruit and nuts provisionally preserved (for example , Manufacture in which all the fruit or nuts used must by sulphur dioxide gas, in brine, in sulphur water already be originating or in other preservative solutions), but unsuitable in that state for immediate consumption

0813 Fruit, dried , other than that of heading Nos 0801 Manufacture in which all the fruit or nuts used must to 0806 ; mixtures of nuts or dried fruits of this already be originating chapter

0814 Peel of citrus fruit or melons (including water­ Manufacture in which all the fruit or nuts used must melons), fresh , frozen , dried or provisionally already be originating preserved in brine, in sulphur water or in other preservative solutions

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( 1 ) ( 2) ( 3)

ex Chapter 1 1 Products of the milling industry; malt, starches ; Manufacture in which all the cereals, edible vegetables , inulin ; whest gluten, except for heading No ex roots and tubers of heading No 0714 or fruit used 1106 must already be originating

ex 1106 Flour and meal of the dried , shelled leguminous Drying and milling of leguminous vegetables of vegetables of heading No 0713 heading No 0708 ■

1301 Lac ; natural gums, resins , gum-resins and balsams Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex­ works price of the product

1501 Lard ; other pig fat and poultry fat, rendered , whether or not pressed or solvent-extracted :

— Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0203 , 0206 or 0207 or bones of heading No 0506

— Other Manufacture from meat or edible offal of swine of heading Nos 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

. 1502 Fats of bovine animals, sheep or goats, raw or rendered , whether or not pressed or solvent­ extracted :

— Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0201 , 0202 , 0204 or 0206 or bones of heading No 0506

— Other Manufacture in which all the animal materials of Chapter 2 used must already be originating

150.4 Fats and oils and their fractions, of fish or marine mammals , whether or not refined , but not chemically modified :

— Solid fractions of fish oils and fats and oils of Manufacture from materials of any heading including marine mammals other materials of heading No 1504

— Other Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating

ex 1505 Refined lanolin Manufacture from crude wool grease of heading No 1505

1506 Other animal fats and oils and their fractions , whether or not refined, but not chemically modified :

— Solid fractions Manufacture from materials of any heading including other materials of heading No 1506

— Other Manufacture in which all the animal materials of Chapter 2 used must already be originating

ex 1507 to Fixed vegetable oils and their fractions , whether or 1515 not refined , but not chemically modified :

— Solid fractions , except for that of Jojoba oil Manufacture from other materials of heading Nos 1507 to 1515

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( 1 ) ( 2) ( 3 )

ex 1507 to — Other, except for : Manufacture in which all the vegetable materials used 1515 must already be originating (cont'd) — Tung oil ; myrtle wax and Japan wax

— Those for technical or industrial uses other than the manufacture of foodstuffs for human Consumption

ex 1516 Animal or vegetable fats and oils and their Manufacture in which all the animal and vegetable fractions, re-esterified , whether or not refined but materials used must already be originating not further prepared

ex 1517 Edible liquid mixtures of vegetable oils of heading Manufacture in which all the vegetable materials used Nos 1507 to 1515 must already be originating

ex 1519 Industrial fatty alcohols having the character of Manufacture from materials of any heading including artificial waxes fatty acids of heading No 1519

1601 Sausages and similar products, of meat, meat offal Manufacture from animals of Chapter 1 or blood ; food preparations based on these products

1602 Other prepared or preserved meat, meat offal or Manufacture from animals of Chapter 1 blood

1603 Extracts and juices of meat, fish or crustaceans , Manufacture from animals of Chapter 1 . However, all molluscs or other aquatic invertebrates fish , crustaceans, molluscs or other aquatic inverte­ brates used must already be originating

1604 Prepared or preserved fish ; caviar and caviar Manufacture in which all the fish or fish eggs used substitutes prepared from fish eggs must already be originating

1605 Crustaceans , molluscs and other aquatic inverte­ Manufacture in which all the crustaceans , molluscs or brates, prepared or preserved other aquatic invertebrates used must already be orig­ inating

ex 1701 Cane or beet sugar and chemically pure sucrose , in Manufacture in which the value of any materials of solid form , flavoured or coloured Chapter 17 used does not exceed 30 % of the ex works price of the product

1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form ; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey ; caramel :

— Chemically pure maltose and fructose Manufacture from materials of any heading including other materials of heading No 1702 — Other sugars in solid form , flavoured or Manufacture in which the value of any materials of coloured Chapter 17 used does not exceed 30 °/o of the ex works price of the product

— Other Manufacture in which all the materials used must already be originating

ex 1703 Molasses resulting from the extraction or refining Manufacture in which the value of any materials of of sugar, flavoured or coloured Chapter 17 used does not exceed 30 % of the ex works price of the product

1704 Sugar confectionery (including white chocolate), Manufacture in which all the materials used are not containing cocos classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

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( 1 ) (2 ) ( 3)

1806 Chocolate and other food preparations containing Manufacture in which all the materials used are cocoa classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

1901 Malt extract ; food preparations of flour, meal , starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 % , not elsewhere specified or included ; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included :

— Malt extract Manufacture from cereals of Chapter 10

— Other Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

1902 Pasta, whether or not cooked or stuffed (with meat Manufacture in which all the cereals (except durum or other substances) or otherwise prepared, such as wheat), meat, meat offal , fish , crustaceans or molluscs spaghetti , macaroni, noodles, lasagne, gnocchi , used must already be originating ravioli, cannelloni ; couscous, whether or not prepared

1903 Tapioca and substitutes therefor prepared from Manufacture from materials of any heading except starch, in the form of flakes, grains, pearls, siftings potato starch of heading No 1108 or in similar forms

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared :

— Not containing cocoa Manufacture in which :

— all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and

— the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

— Containing cocoa Manufacture from materials not classified in heading No 1 806, provided the value of any materials of Chapter 17 used does not exceed 30 °/o of the ex works price of the product

1905 Bread , pastry, cakes , biscuits and other bakers' Manufacture from materials of any heading, except wares , whether or not containing cocoa ; those of Chapter 1 1 communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

2001 Vegetables , fruit nuts and other edible parts of Manufacture in which all the fruit, nuts or vegetables plants, prepared or preserved by vinegar or acetic used must already be originating acid

2002 Tomatoes prepared or preserved otherwise than by Manufacture in which all the tomatoes used must vinegar or acetic acid already be originating

2003 Mushrooms and truffles , prepared or preserved Manufacture in which all the mushrooms or truffles otherwise than by vinegar or acetic acid used must already be originating

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( 1 ) ( 2) ( 3 )

2004 and Other vegetables prepared or preserved otherwise Manufacture in which all the vegetables used must 2005 than by vinegar or acetic acid , frozen or not frozen already be originating

2006 Fruit, nuts, fruit-peel and other parts of plants , Manufacture in which the value of any materials of preserved by sugar (drained , glace or crystallized) Chapter 17 used does not exceed 30 % of the ex works price of the product

2007 Jams , fruit jellies, marmalades, fruit or nut puree Manufacture in which the value of any materials of and fruit or nut pastes , being cooked preparations, Chapter 17 used must not exceed 30 °/o of the ex whether or not containing added sugar or other works price of the product sweetening matter

2008 Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included :

— Fruit and nuts cooked otherwise than by Manufacture in which all the fruit and nuts used must steaming or boiling in water, not containing already be originating added sugar, frozen

— Nuts, not containing added sugar or spirits Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801 , 0802 and 1202 to 1207 used exceeds 60 % of the ex works price of the product

— Other Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product

ex 2009 Fruit juices (including grape must), unfermented Manufacture in which all the materials used are and not containing added spirit, whether or not classified in a heading other than that of the product, containing added sugar or other sweetening matter provided the value of any materials of Chapter 17 used does not exceed 30 °/o of the ex works price of the product

ex 2101 Roasted chicory and extracts, essences and concen­ Manufacture in which all the chicory used must trates thereof already be originating

ex 2103 — Sauces and preparations therefor ; mixed Manufacture in which all the materials used are condiments and mixed seasonings classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

— Prepared mustard Manufacture from mustard flour or meal

ex 2104 — Soups and broths and preparations therefor Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005

— Homogenized composite food preparations The rule for the heading in which the product would be classified in bulk shall apply

ex 2106 Sugar syrups, flavoured or coloured Manufacture in which the value of any materials of Chapter 1 7 used must not exceed 30 % of the ex works price of the product

2201 Waters , including natural or artificial mineral Manufacture in which all the water used must already waters and aerated waters , not containing added be originating sugar or other sweetening matter nor flavoured ; ice and snow

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( 1 ) (2) ( 3 )

2202 Waters, including mineral waters and aerated Manufacture in which all the materials used are waters, containing added sugar or other sweetening classified in a heading other than that of the product, matter or flavoured , and other non-alcohlic provided the value of any materials of Chapter 17 used beverages, not including fruit or vegetable juices of does not exceed 30 % of the ex works price of the heading No 2009 product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

ex 2204 Wine of fresh grapes, including fortified wines, and Manufacture from other grape must grape must with the addition of alcohol

2205 The following, containing grape materials : Manufacture from materials of any heading, except grapes or any material derived from grapes ex 2207 , Vermouth and other wine of fresh grapes flavoured ex 2208 and with plants or aromatic substances ; ethyl alcohol ex 2209 and other spirits, denatured or not ; spirits, liqueurs and other spirituous beverages ; compound alcoholic preparations of a kind used for the manufacture of beverages ; vinegar

ex 2208 Whiskies of an alcoholic strength by volume of less • Manufacture in which the value of any cereal based than 50 °/o vol. spirits used does not exceed 15 °/o of the ex works price of the product

ex 2303 Residues from the manufacture of starch from Manufacture in which all the maize used must already maize (excluding concentrated steeping liquors), of be originating a protein content, calculated on tne dry product, exceeding 40 % by weight

ex 2306 Oil cake and other solid residues resulting from the Manufacture in which all the olives used must already extraction of olive oil, containing more than 3 % of be originating olive oil

2309 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or molasses, must or milk used must already be orig­ inating

2402 Cigars , cheroots , cigarillos and cigarettes , of Manufacture in which at least 70 % by weight of the tobacco or of tobacco substitutes unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex 2403 Smoking tobacco Manufacture in which at least 70 °/o by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex 2504 Natural crystalline graphite , with enriched carbon Enriching of the carbon content, purifying and content, purified ana ground grinding of crude crystalline graphite

ex 2515 Marble, merely cut by sawing or otherwise into Cutting, by sawing or otherwise , of marble (even if blocks or slabs of a rectangular (including square) already sawn) of a thickness exceeding 25 cm shape, of a thickness not exceeding 25 cm

ex 2516 Granite porphyry, basalt, sandstone and other Cutting, by sawing or otherwise , of stones (even if monumental and building stones , merely cut by already sawn) of a thickness exceeding 25 cm sawing or otherwise , into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

ex 2518 Calcined dolomite Calcination of dolomite not calcined

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ex 2519 Crushed natural magnesium carbonate (magnesite), Manufacture in which all the materials used are in hermetically sealed containers , and magnesium classified in a heading other than that of the product. oxide, whether or not pure , other than fused However, natural magnesium carbonate (magnesite) magnesia or dead-burned (sintered) magnesia may be used

ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours

ex 2707 Oils in which the weight of the aromatic consti­ These are Annex II products tuents exceeds that of the non-aromatic consti­ tuents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of whicn more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

2709 Mineral oils and products of their distillation ; bitu­ These are Annex II products to minous substances ; mineral waxes 2715

ex Chapter 28 Inorganic chemicals ; organic or inorganic Manufacture in which all the materials used are compounds of precious metals, of rare earth metals , classified within a heading other than that of the of radioactive elements or of isotopes ; except for . product. However, materials classified within the same heading Nos ex 2811 and ex 2833 for which the heading may be used provided their value does not rules are set out below exceed 20 % of the ex works price of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide

ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex Chapter 29 Organic chemicals, except for heading Nos ex Manufacture in which all the materials used are 2901 , ex 2902 , ex 2905 , 2915 , ex 2932 , 2933 and classified within a heading other than that of the 2934 , for which the position is set out below product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product

ex 2901 Acyclic hydrocarbons for use as power or heating These are Annex II products fuels

ex 2902 Cyclanes and cyclenes (other than azulenes), These are Annex II products benzene, toluene, xylenes, for use as power or heating fuels

ex 2905 Metal alcoholates of alcohols of this heading and Manufacture from materials of any heading, including of ethanol or glycerol other materials of heading No 2905 . However, metal alcoholates of this heading may be used , provided their value does not exceed 20 % of the ex works price of the product

2915 Saturated acyclic monocarboxylic acids and their Manufacture from materials of any heading . However, anhydrides, halides , peroxides and peroxyacids ; the value of all the materials of heading Nos 2915 and their halogenated , sulphonated, nitrated or 2916 used may not exceed 20 % of the ex works price nitrosated derivatives of the product

ex 2932 — Internal ethers and their halogenated , Manufacture from materials of any heading. However, sulphonated, nitrated or nitrosated derivates the value of all the materials of heading No 2909 used may not exceed 20 °/o of the ex works price of the product

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ex 2932 — Cyclic acetals and internal hemiacetals and their Manufacture from materials of any heading (cont'd) halogenated , sulphonated , nitrated or nitrosated derivates

2933 Heterocyclic compounds with nitrogen hetero­ Manufacture from materials of any heading. However, atom(s) only ; nucleic acids and their salts : the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex works price of the product

2934 Other heterocyclic compounds Manufactured from materials of any heading. However, the value of all the materials of heading Nos 2832, 2933 and 2934 used may not exceed 20 % of the ex works price of the product

ex Chapter 30 Pharmaceutical products, except for heading Nos Manufacture in which all the materials used are 3002 , 3003 and 3004 , for which the rules are set classified within a heading other than that of the out below product. However, materials classified within the same neading may be used provided their value does not exceed 20 °/o of the ex works price of the product

3002 Human blood ; animal blood prepared for thera­ peutic, prophylactic or diagnostic uses ; antisera and other blood fractions ; vaccines , toxins , cultures of micro-organisms (excluding yeasts) and similar products :

— Products consisting of two or more constituents Manufacture from materials of any heading, including which have been mixed together for therapeutic other materials of heading No 3002. The materials of or prophylactic uses or unmixed products for this description may also be used, provided their value these uses, put up in measured doses or in forms does not exceed 20 °/o of the ex works price of the or packings for retail sale product

— Other :

— Human blood Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used , provided their value does not exceed 20 % of the ex works price of the product

— Animal blood prepared for therapeutic or Manufacture from materials of any heading, including prophylactic uses other materials of heading No 3002. The materials of this description may also be used , provided their value does not exceed 20 °/o of the ex works price of the product

— Blood fractions other than antisera, haemo­ Manufacture from materials of any heading, including globin and serum globulin other materials of heading No 3002 . The materials of this description may also be used , provided their value does not exceed 20 % of the ex works price , of the product

— Haemoglobin, blood globulin and serum Manufacture from materials of any heading, including globulin other materials of heading No 3002 . The materials of this description may also be used , provided their value 1 does not exceed 20 °/o of the ex works price of the product

— Other Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used , provided their value does not exceed 20 % of the ex works price of the product

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3003 Medicaments (excluding goods of heading Nos Manufacture in which : and 3002 , 3005 or 3006) 3004 — all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex works price of the product, and

— the value of all the materials used does not exceed 50 % of the ex works price of the product

ex Chapter 31 Fertilizers except for heading Nos ex 3103 and ex Manufacture in which all the materials used are 3105 , for which the rules are set out below classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product

ex 3103 Crushed and powdered calcined natural aluminium Crushing and powdering of calcined natural aluminium calcium phosphates calcium phosphates

ex 3105 Mineral or chemical fertilizers containing two or Manufacture in which : three of the fertilizing elements nitrogen, phos­ — all the materials used are classified within a heading phorus and potassium ; other fertilizers ; goods of other than that of the product. However, materials this chapter, in tablets or similar forms or in classified within the same heading may be used packages of a gross weight not exceeding 10 kg, provided their value does not exceed 20 % of the except for : ex works price of the product, and — Sodium nitrate — the value of all the materials used does not exceed — Calcium cyanamide 50 % of the ex works price of the product — Potassium sulphate — Magnesium potassium sulphate

ex Chapter 32 Tanning or dyeing extracts ; tannins and their deri­ Manufacture in which all the materials used are vatives ; dyes , pigments and other colouring matter ; classified within a heading other than that of the paints and varnishes ; putty and other mastics ; inks ; product. However, materials classified within the same except for heading Nos ex 3201 and 3205 , for heading may be used provided their value does not which the rules are set out below exceed 20 °/o of the ex works price of the product

ex 3201 Tannins and their salts, ethers, esters and other Manufacture from tanning extracts of vegetable origin derivatives

3205 Colour lakes ; preparations as specified in note 3 to Manufacture from materials of any heading, except this chapter based on colour lakes (') heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex works price of the product

ex Chapter 33 Manufacture in which all the materials used are Essential oils and resinoids ; perfumery, cosmetic or toilet preparations ; except for heading No 3301 , classified within a heading other than that of the for which the rule is set out below product. However, materials classified within the same Heading may be used provided their value does not exceed 20 % of the ex works price of the product

3301 Essential oils (terpeneless or not), including Manufacture from materials of any heading, including concretes and absolutes ; resinoids ; concentrates of materials of a different 'group' (J) within this heading. essential oils in fats, in fixed oils , in waxes or the However, materials of the same group may be used , like , obtained by enfleurage or maceration ; terpenic provided their value does not exceed 20 % of the ex by-products of the deterpenation of essential oils ; works price of the product aqueous distillates and aqueous solutions of essential oils

(') Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations , provided they are not classified within another heading in Chapter 32. (') A 'group' is regarded as any part of the heading separated from the rest by a semi-colon .

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Soap, organic surface-active agents, washing prepa­ Manufacture in which all the materials used are ex Chapter 34 rations , lubricating preparations , artificial waxes , classified within a heading other than that of the prepared waxes , polishing or scouring preparations , product. However, materials classified within the same candles and similar articles , modelling pastes , heading may be used provided their value does not 'dental waxes ' and dental preparations with a basis exceed 20 % of the ex works price of the product of plaster ; except for heading Nos ex 3403 and 3404 , for which the position is set out below

ex 3403 Lubricating preparations containing petroleum oils These are Annex II products or oils obtained from bituminous minerals , provided they represent less than 70 °/o by weight

ex 3404 Artificial waxes and prepared waxes :

— With a basis of paraffin , petroleum waxes , These are Annex II products waxes obtained from bituminous minerals , slack wax or scale wax

— Other Manufacture from materials of any heading, except : — hydrogenated oils having the character of waxes of heading No 1516 — fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519 — materials of heading No 3404 . However, these materials may be used provided their value does not exceed 20 % of the ex works price of the product

ex Chapter 35 Albuminoidal substances ; modified starches ; glues ; Manufacture in which all the materials used are enzymes ; except for heading Nos 3505 and ex 3507 classified within a heading other than that of the for which the rules are set out below product. However, materials classified within the same heading may be used provided their value does not exceed 20 °/o of the ex works price of the product

3505 Dextrins and other modified starches (for example , pregelatinized or esterified starches); glues based on starches , or on dextrins or other modified starches : .

— Starch ethers and esters Manufacture from materials of any heading, including other materials of heading No 3505

— Other Manufacture from materials of any heading, except those of heading No 1108

ex 3507 Prepared enzymes not elsewhere specified or Manufacture in which the value of all the materials included used does not exceed 50 % of the ex works price of the product

Explosives ; pyrotechnic products ; matches ; pyro­ Manufacture in which all the materials used are Chapter 36 phoric alloys ; certain combustible preparations classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product

Photographic or cinematographic goods ; except for Manufacture in which all the materials used are ex Chapter 37 heading Nos 3701 , 3702 ana 3704 for whicn the classified within a heading other than that of the rules are set out below product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product

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3701 Photographic plates and film in the flat, sensitized , Manufacture in which all the materials used are unexposed, of any material other than paper, classified in a heading other than heading No 3702 paperboard or textiles ; instant print film in the flat, sensitized , unexposed , whether or not in packs

3702 Photographic film in rolls, sensitized, unexposed , of Manufacture in which all the materials used are any material other than paper, paperboard or classified within a heading other than heading No 3701 textiles ; instant print film in rolls , sensitized , or 3702 unexposed

3704 Photographic plates , film , paper, paperboard and Manufacture in which all the materials used are textiles , exposed but not developed classified within a heading other than heading Nos 3701 to 3704

ex Chapter 38 Miscellaneous chemical products ; except for Manufacture in which all the materials used are heading Nos ex 3801 , ex 3803 , ex 3805 , ex 3806 , classified within a heading other than that of the ex 3807 , 3808 to 3814 , 3818 to 3820 , 3822 and product. However, materials classified within the same 3823 for which the rules are set out below : heading may be used provided their value does not exceed 20 % of the ex works price of the product

ex 3801 — Colloidal graphite in suspension in oil and semi­ Manufacture in which the value of all the materials colloidal graphite ; carbonaceous pastes for elec­ used does not exceed 50 % of the ex works price of trodes the product

— Graphite in paste form , being a mixture of more Manufacture from materials of any heading . However, than 30 % by weight of graphite with mineral the value of the materials of heading No 3403 used oils must not exceed 20 % of the ex works price of the product

ex 3803 Refined tall oil Refining of crude tall oil

ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine

ex 3806 Ester gums Manufacture from resin acids

ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar

3808 Miscellaneous chemical products : to 3814 3818 — Prepared additives for lubricating oil , These are Annex 11 products to containing petroleum oils or oils obtained from 3820 bituminous minerals, of heading No 381 1 3822 and 3823 — The following of heading No 3823 : Manufacture in which all the materials used are classified within a heading other than that of the — Prepared binders for foundry moulds or product. However, materials classified within the same cores based on natural resinous products heading may be used provided their value does not exceed 20 % of the ex works price of the product — Naphthenic acids, their water insoluble salts and their esters — Sorbitol other than that of heading No 2905

— Petroleum sulphonates , excluding petroleum sulphonates of alkali metals , of ammonium or of ethanolamines ; thiophenated sulphonic acids of oils obtained from bituminous minerals , and their salts

— Ion exchangers — Getters for vacuum tubes — Alkaline iron oxide for the purification of gas

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3808 — Ammoniacal gas liquors and spent oxide to produced in coal gas purification 3814 3818 — Sulphonaphthenic acids , their water to insoluble salts and their esters 3820 — Fusel oil and Dippel's oil 3822 and — Mixtures of salts having different anions 3823 (cont 'd) — Copying pastes with a basis of gelatin , whether or not on a paper or textile backing

— Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product

3901 Plastics in primary forms , waste, parings and scrap, Manufacture in which : to of plastic : — the value of all the materials used does not exceed 3915 — Addition homopolymerization products 50 % of the ex works price of the product, and

— the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (')

— Other Manufacturing in which the value of the materials of Chapter 39 used does not exceed 20 °/o of the ex works price of the product (')

3916 Semi-manufactures of plastics : to 3921 — Flat products , further worked than only Manufacture in which the value of any materials of surface-worked or cut into forms other than Chapter 39 used does not exceed 50 % of the ex works rectangles ; other products, further worked than price of the product only surface-worked

— Other :

— Addition homopolymerization products Manufacture in which :

— the value of all the materials used does not exceed 50 % of the ex works price of the product, and — the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (')

— Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (')

3922 Articles of plastic Manufacture in which the value of all the materials to used does not exceed 50 % of the ex works price of 3926 the product

ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber

4005 Compounded rubber, unvulcanized , in primary Manufacture in which the value of all the materials forms or in plates , sheets or strip used , except natural rubber, does not exceed 50 % of the ex works price of the product

4012 Retreaded or used pneumatic tyres of rubber ; solid Manufacture from materials of any heading, except or cushion tyres , interchangeable tyre treads and those of heading Nos 4011 or 4012 tyre flaps of rubber

ex 40 1 7 Articles of hard rubber Manufacture from hard rubber

(') In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 391 1 , on the otner hand , this restriction only applies to that group of materials which predominates by weight in the product.

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ex 4102 Raw skins of sheep or lambs , without wool on Removal of wool from sheep or lamb skins, with wool on

4104 Leather, without hair or wool other than leather of Retanning of pre-tanned leather to heading No 4108 or 4109 or 4107 Manufacture in which all the materials used are classified in a heading other than that of the product

4109 Patent leather and patent laminated leather ; Manufacture from leather of heading Nos 4104 to metallized leather 4107 provided its value does not exceed 50 % of the ex works price of the product

ex 4302 Tanned or dressed furskins , assembled :

— Plates , crosses and similar forms Bleaching or dyeing , in addition to cutting and assembly of non-assembled tanned or dressed furskins

— Other Manufacture from non-assembled , tanned or dressed furskins

4303 Articles of apparel, clothing accessories and other Manufacture from non-assembled , tanned or dressed articles of furskin furskins , of heading No 4302

ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise, sliced or peeled , Planing , sanding or finger-jointing of a thickness exceeding 6 mm, planed , sanded or finger-jointed

ex 4408 Veneer sheets and sheets for plywood , of a Splicing, pla iing, sanding or finger-jointing thickness not exceeding 6 mm , spliced , and other wood sawn lengthwise, sliced or peeled , of a thickness not exceeding 6 mm , planed , sanded or finger-jointed

ex 4409 — Wood (including strips and friezes for parquet Sanding or finger-jointing flooring, not assembled) continuously shaped (tongued , grooved , rebated , chamfered , V-jointed , beaded , moulded , rounded or the like) along any of its edges or faces , sanded or finger-jointed

— Beadings and mouldings Beading or moulding

ex 4410 Beadings and mouldings , including moulded Beading or moulding to skirting and other moulded boards ex 4413

ex 4415 Packing cases , boxes , crates , drums and similar Manufacture from boards not cut to size packings , of wood

ex 4416 Casks , barrels , vats , tubs and other coopers' Manufacture from riven staves , not further worked products and parts thereof, of wood than sawn on the two principal surfaces

ex 4418 — Builders' joinery and carpentry of wood Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels , shingles and shales may be used

— Beadings and mouldings Beading or moulding

ex 4421 Match splints ; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn wood of heading No 4409

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4503 Articles of natural cork Manufacture -from cork of heading No 4501

ex 481 1 Paper and paperboard , ruled , lined or squared only Manufacture from paper-making materials of Chapter 47

4816 Carbon paper, self-copy paper and other copying Manufacture from paper-making materials of Chapter or transfer papers (other than those of heading No 47 4809), duplicator stencils and offset plates , of paper, whether or not put up in boxes

4817 Envelopes , letter cards , plain postcards and corre­ Manufacture in which : spondence cards, of paper or paperboard ; boxes, pouches, wallets ana writing compendiums, of — all the materials used are classified within a heading other than that of the product, and paper or paperboard, containing an assortment of paper stationery — the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex 4818 Toilet paper Manufacture from paper-making materials of Chapter 47

ex 4819 Cartons, boxes, cases , bags and other packing Manufacture in which : containers , of paper, paperboard, cellulose wadding or webs of cellulose fibres — all the materials used are classified within a heading other than that of the product, and

— the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex 4823 Other paper, paperboard, cellulose wadding and Manufacture from paper-making materials of Chapter webs of cellulose fibres , cut to size or shape 47

4909 Printed or illustrated postcards ; printed cards Manufacture from materials not classified within bearing personal greetings, messages or heading No 4909 or 4911 announcements , whether or not illustrated, with or without envelopes or trimmings

4910 Calendars of any kind, printed, including calendar blocks :

— Calenders of the 'perpetual' type or with Manufacture in which : replaceable blocks mounted on bases other than paper or paperboard — all the materials used are classified within a heading other than that of the product, and

— the value of all the materials used does not exceed 50 °/o of the ex works price of the product

— Other Manufacture from materials not classified within heading No 4909 or ,4911

ex 5003 Silk waste ( including cocoons unsuitable for Carding or combing of silk waste reeling, yarn waste ana garnetted stock), carded or combed

5501 Man-made staple fibres Manufacture from chemical materials or textile pulp to 5507

ex Chapter 50 Yarn , monofilament and thread Manufacture from ('): to — natural fibres not carded or combed or otherwise Chapter 55 processed for spinning,

— chemical materials or textile pulp , or

— paper-making materials

(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6 .

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ex Chapter 50 Woven fabrics : to — Incorporating rubber thread Manufacture from single yarn (') Chapter 55 (cont'd)

— Other Manufacture from (') : — coir yarn , — natural fibres , — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or

— paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering , shrink resistance processing, permanent finishing , decatizing , impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex works price of the product

ex Chapter 56 Wadding , felt and non-wovens ; special yarns , twine Manufacture from ('): cordage, ropes and cables and articles thereof — coir yarn , except for heading Nos 5602 , 5604 , 5605 and 5606, for which the rules are set out below — natural fibres , — chemical materials or textile pulp, or — paper-making materials

5602 Felt, whether or not impregnated , coated , covered or laminated :

— Needleloom felt Manufacture from (*): — natural fibres , — chemical materials or textile pulp However : — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 5503 or 5506, or — polypropylene filament tow of heading No 5501 , of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works price of the product

— Other Manufacture from (') : — natural fibres , — man-made staple fibres made from casein, or — chemical materials or textile pulp

5604 Rubber thread and cord , textile covered ; textile yarn , and strip and the like of heading No 5404 or 5405 , impregnated , coated, covered or sheathed with rubber or plastics :

— Rubber thread and cord , textile covered Manufacture from rubber thread or cord , not textile covered

(') For spccial conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

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5604 — Other Manufacture from ( l) : (cont 'd) — natural fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp , or — paper-making materials

5605 Metallized yarn , whether or not gimped , being Manufacture from (') : textile yarn, or strip or the like of heading No 5404 — natural fibres , or 5405 , combined with metal in the form of thread, strip or powder or covered with metal — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp , or — paper-making materials

5606 Gimped yarn, and strip and the like of heading No Manufacture from ('): 5404 or 5405 , gimped (other then those of heading — natural fibres , No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials

Chapter 57 Carpets and other textile floor coverings :

— Of needleloom felt Manufacture from ( l): — natural fibres , or — chemical materials or textile pulp. However : — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 5503 or 5506 , or — polypropylene filament tow of heading No 5501 of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works price of the product

— Of other felt Manufacture from ('): — natural fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

— Other Manufacture from (') : — coir yarn, — synthetic or artificial filament yarn , — natural fibres , or — man-made staple fibres not carded or combed or otherwise processed for spinning

(') For special conditions relating to products made of a mixture of textile materials , see Introductory Note 6.

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ex Chapter 58 Special woven fabrics ; tufted textile fabrics ; lace ; tapestries ; trimmings , embroidery, except for heading Nos 5805 and 5810 ; the rule for heading No 5810 is set out below :

— Combined with rubber thread Manufacture from single yarn (')

— Other Manufacture from (') : — natural fibres , — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

or Printing accompanied by at least a finishing operations (such as scouring, bleaching , mercerizing, heat setting, raising, calendering , shrink resistance processing, permanent finishing, decatizing , impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex works price of the product

5810 Embroidery in the piece, in strips or in motifs Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product

5901 Textile fabrics coated with gum or amylaceous Manufacture from yarn substances, of a kind used for the outer covers of books or the like ; tracing cloth ; prepared painting canvas ; buckram and similar stiffened textile fabrics of a kind used for hat foundations

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon :

— Containing not more than 90 % by weight of Manufacture from yarn textile materials

— Other Manufacture from chemical materials or textile pulp

5903 Textile fabrics impregnated , coated , covered or Manufacture from yarn laminated with plastics, other than those of heading No 5902

5904 Linoleum, whether or not cut to shape ; floor Manufacture from yarn (') coverings consisting of a coating or covering applied on a textile Dacking, whether or not cut to shape

5905 Textile wall coverings : l

— Impregnated, coated , covered or laminated with Manufacture from yarn rubber, plastics or other materials

(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

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5905 — Other Manufacture from (') : (cont'd) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

or Printing accompanied by at least finishing operation (such as scouring, bleaching, mercerizing , neat setting , raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating , mending and burling) where the value of the unprinted fabric used does not exceed 47,5 °/o of the ex works price of the product

5906 Rubberized textile fabrics , other than those of heading No 5902 :

— Knitted or crocheted fabrics Manufacture from (') : — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

— Other fabrics made of synthetic filament yarn, Manufacture from chemical materials containing more than 90 °/o by weight of textile materials

— Other Manufacture from yarn

5907 Textile fabrics otherwise impregnated, coated or Manufacture from yarn covered ; painted canvas being theatrical scenery, studio backcloths or the like

ex 5908 Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle fabric

5909 Textile articles of a kind suitable for industrial use : to — Polishing discs or rings other than of felt of Manufacture from yarn or waste fabrics or rags of 5911 heading No 591 1 heading No 6310

— Other Manufacture from (') : — coir yarn , — natural fibres , — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

Chapter 60 Knitted or crocheted fabrics Manufacture from ('): — natural fibres , — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

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Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted : — Obtained by sewing together or otherwise Manufacture from yarn (') assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form — Other Manufacture from (2) : — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

ex Chapter 62 Articles of apparel and clothing accessories, not Manufacture from yarn (') knitted or crocheted, except for heading Nos ex 6202 , ex 6204 , ex 6206 , ex 6209, ex 6210, 6213 , 6214 , ex 6216 and ex 6217 for which the rules are set out below

ex 6202 Women's, girls' and babies' clothing and 'other Manufacture from yarn (') ex 6204 made-up clothing accessories', embroidered or ex 6206 ex 6209 Manufacture from unembroidered fabric provided the and value of the unembroidered fabric used does not ex 6217 exceed 40 °/o of the ex works price of the product (')

ex 6210 Fire-resistant equipment of fabric covered with foil Manufacture from yarn (') ex 6216 of aluminized polyester or and ex 6217 Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex works price of the product (')

6213 Handkerchiefs, shawls , scarves, mufflers, mantillas, and veils and the like : 6214 — Embroidered Manufacture from unbleached single yarn (') (2)

or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex works price of the product (') — Other Manufacture from unbleached single yarn (') (J)

6301 Blankets, travelling rugs , bed linen etc. ; curtains, to etc. ; other furnishing articles : 6304 — Of felt, of non-wovens Manufacture from ('): — natural fibres, or — chemical materials or textile pulp

— Other : — Embroidered Manufacture from unbleached single yarn (J)

or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unem­ broidered fabric used does not exceed 40 °/o of the ex works price of the product —r Other Manufacture from unbleached single yarn (')

(') See Introductory Note 7 for the treatment of textile trimmings and accessories. (') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6 .

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6305 Sacks and bags, of a kind used for the packing of Manufacture from (') : goods — natural fibres ,

— man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

6306 Tarpaulins, sails for boats , sailboards or landcraft, awnings, sunblinds , tents and camping goods : — Of non-wovens Manufacture from (') : — natural fibres, or — chemical materials or textile pulp — Other Manufacture from unbleached single yarn

ex 6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product (2) .

6308 Sets consisting of woven fabric and yarn , whether Each item in the set must satisfy the rule which would or not with accessories, for making up into rugs, apply to it if it were not included in the set. However, tapestries, embroidered table cloths or serviettes or non-originating articles may be incorporated provided similar textile articles , put up in packings for retail their total value does not exceed 15 % of the ex works sale price of the set

6401 Footwear Manufacture from materials of any heading except for to assemblies of uppers affixed to inner soles or to other 6405 sole components of heading No 6406

6503 Felt hats and other felt headgear, made from the Manufacture from yarn or textile fibres (J) hat bodies, hoods or plateaux of heading No 6501 , whether or not lined or trimmed

6505 Hats and other headgear, knitted or crocheted, or Manufacture from yarn or textile fibres (J) made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed ; hair-nets of any material; whether or not lined or trimmed

6601 Umbrellas and sun umbrellas (including Manufacture in which the value of all the materials walking-stick umbrellas , garden umbrellas ana used does not exceed 50 % of the ex works price of similar umbrellas) the product

ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812 Articles of asbestos or of mixtures with a basis of Manufacture from fabricated asbestos fibres or from asbestos or with a basis of asbestos and magnesium mixtures with a basis of asbestos or with a basis of carbonate asbestos and magnesium carbonate

ex 6814 Articles of mica ; including agglomerated or recon­ Manufacture from worked mica (including agglom­ stituted mica on a support of paper, paperboard or erated or reconstituted mica) other materials

7006 Glass of heading No 7003 , 7004 or 7005 , bent, Manufacture from materials of heading No 7001 edge-worked, engraved, drilled, enamelled or otherwise worked , but not framed or fitted with other materials

(') For spccial conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (') See Introductory Note 7 for the treatment of textile trimmings and accessories .

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7007 Safety glass, consisting of toughened (tempered) or Manufacture from materials of heading No 7001 laminated glass

7008 Multiple-walled insulating units of glass Manufacture from materials of heading No 7001

7009 Glass mirrors , whether or not framed , including Manufacture from materials of heading No 7001 rear-view mirrors

7010 Carboys, bottles , flasks , jars, pots , phials, ampoules Manufacture in which all the materials used are and other containers, of glass , of a kind used for classified within a heading other than that of the the conveyance or packing of goods ; preserving jars product of glass ; stoppers, lids and other closures, of glass or Cutting of glassware , provided the value of the uncut glassware does not exceed 50 % of the ex works price of the product

7013 Glassware of a kind used for table , kitchen , toilet, Manufacture in which all the materials used are office, indoor decoration or similar purposes (other classified within a heading other than that of the than that of heading No 7010 or 7018) product and Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex works price of the product

or Hand -decoration (with the exception of silk screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex works price of the product

ex 7019 Articles (other than yarn) of glass fibres Manufacture from : — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool

ex 7102 Worked precious or semi-precious stones (natural, Manufacture from unworked precious or semi-precious ex 7103 synthetic or reconstructed) stones and ex 7104

7106 Precious metals : 7108 and — Unwrought Manufacture from materials not classified in heading 7110 No 7106, 7108 or 7110

or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110

or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals — Semi-manufactured or in powder form (All) Manufacture from unwrought precious metals

ex 7107 Metals clad with precious metals, semi-manu­ Manufacture from metals clad with precious metals, ex 7109 factured unwrought and ex 7111

7116 Articles of natural or cultured pearls, precious or Manufacture in which the value of all the materials semi-precious stones (natural, synthetic or recon­ used does not exceed 50 % of the ex works price of structed) the product

7117 Imitation jewellery Manufacture in which all the materials used are classified within a heading other than that of the product

or Manufacture from base metal parts, not plated or covered with precious metals , provided the value of all the materials used does not exceed 50 % of the ex works price of the product

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7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading No 7201 , 7202 , 7203, 7204 or 7205

7208 Flat-rolled products, bars and rods, angles, shapes Manufacture from ingots or other primary forms of to and sections of iron or non-alloy steel heading No 7206 7216

7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading No 7207

ex 7218 Semi-finished products, flat-rolled products, bars Manufacture from ingots or other primary forms of 7219 and rods, angles, shapes and sections of stainless heading No 7218 to steel ' 7222

7223 Wire of stainless steel Manufacture from semi-finished materials of heading No 7218

ex 7224 Semi-finished products, flat-rolled products, bars Manufacture from ingots or other primary forms of 7225 and rods , in irregularly wound coils, of other alloy heading No 7224 to steel 7227

7228 Other bars and rods of other alloy steel ; angles, Manufacture from ingots or other primary forms of shapes and sections, of other alloy steel ; hollow heading No 7206 , 7218 or 7224 drill bars and rods , of alloy or non-alloy steel

7229 Wire of other alloy steel Manufacture from semi-finished materials of heading No 7224

ex 7301 Sheet piling Manufacture from materials of heading No 7206

7302 Railway or tramway track construction material of Manufacture from materials of heading No 7206 iron or steel, the following : rails, check-rails and rack rails , switch blades , crossing frogs , point rods and other crossing pieces , sleepers (cross-ties), fish­ plates , chairs , chair wedges, sole plates (base plates), rail clips , bedplates , ties and other material specialized for jointing or fixing rails

7304 Tubes , pipes and hollow profiles , of iron (other Manufacture from materials of heading No 7206, 7305 than cast iron) or steel 7207 , 7218 or 7224 and 7306

7308 Structures (excluding prefabricated buildings of Manufacture in which all the materials used are heading No 9406) and parts of structures (for classified within a heading other than that of the example, bridges and bridge-sections, lock-gates , product. However, welded angles, shapes and sections towers , lattice masts, roofs, roofing frameworks , of heading No 7301 may not be used doors and windows and their frames and thresholds for doors, shutters , balustrades, pillars and columns), of iron or steel ; plates, rods , angles , shapes , sections, tubes and the like, prepared for use in structures , of iron or steel

ex 7315 Skid-chains Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 °/o of the ex works price of the product

ex 7322 Radiators for central heating, not electrically Manufacture in which the value of all the materials of heated heading No 7322 used does not exceed 5 % of the ex works price of the product

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ex Chapter 74 Copper and articles thereof, except for heading Manufacture in which : Nos 7401 to 7405 ; the rule for heading No ex 7403 — all the materials used are classified within a heading is set out below other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex works price of the product

ex 7403 Copper alloys, unwrought Manufacture from refined copper, unwrought, or waste and scrkp

ex Chapter 75 Nickel and articles thereof, except for heading Nos Manufacture in which : 7501 to 7503 ; — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 °/o of the ex works price of the product

ex Chapter 76 Aluminium and articles thereof, except for heading Manufacture in which Nos 7601 and 7602 ; the rule for heading No ex 7601 is set out below — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex works price of the product

ex 7601 — Aluminium alloys Manufacture from aluminium , not alloyed, or waste and scrap

— 'Super-pure' aluminium (ISO No Al 99.99) Manufacture from aluminium, not alloyed (ISO No Al 99.8)

ex Chapter 78 Lead and articles thereof, except for heading Nos Manufacture in which : 7801 and 7802 ; the rule for heading No 7801 is set out below — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 °/o of the ex works price of the product

7801 Unwrought lead :

— Refined lead Manufacture from ' bullion ' or 'work' lead

— Other Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

ex Chapter 79 Zinc and articles thereof, except for heading Nos Manufacture in which : 7901 and 7902 ; the rule for heading No 7901 is set out below — all the materials used are classified in a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex works price of the product

7901 Unwrought zinc Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

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ex Chapter 80 Tin and articles thereof, except for heading Nos Manufacture in which : 8001 , 8002 and 8007 ; the rule for heading No 8001 is set out below — all the materials used are classified in a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex works price of the product

800 ] Unwrought tin Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

ex Chapter 81 Other base metals, wrought ; articles thereof Manufacture in which the value of all the materials classified in the same heading as the products used does not exceed 50 % of the ex works price of the product

8206 Tools of two or more of the heading Nos 8202 to Manufacture in which all the materials used are 8205 , put up in sets for retail sale classified in a heading other than heading Nos 8202 to 8205 . However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex works price of the set

8207 Interchangeable tools for hand tools, whether or Manufacture in which : not power-operated , or for machine-tools (for example, for pressing, stamping, punching, tapping, — all the materials used are classified in a heading threading, drilling, boring, broaching, milling, other than that of the product, and turning or screwdriving), including dies for drawing — the value of all the materials used does not exceed or extruding metal , and rock-drilling or earth­ 40 % of the ex works price of the product boring tools

8208 Knives and cutting blades , for machines or for Manufacture in which : mechanical appliances — all the materials used are classified in a heading other than that of the product, and — the value of all the materials used does not exceed 40 °/o of the ex works price of the product

ex 8211 Knives with cutting blades, serrated or not Manufacture in which ail the materials used are (including pruning knives), other than knives of classified in a heading other than that of the product. heading No 8208 However, knife blades and handles of base metal may be used

8214 Other articles of cutlery (for example , hair clippers, Manufacture in which all the materials used are butcher's or kitchen cleavers , choppers and mincing classified in a heading other than that of the product. knives, paper knives); manicure or pedicure sets However, handles of base metal may be used • and instruments ( including nail files)

8215 Spoons, forks, ladles , skimmers, cake-servers, fish­ Manufacture in which all the materials used are knives, butter-knives, sugar tongs and similar classified in a heading other than that of the product. kitchen or tableware However, handles of base metal may be used

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ex 8306 Statuettes and other ornaments , of base metal Manufacture in which all the materials used are classi­ fied in a heading other than that of the product. How­ ever, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex works price of the product

ex Chapter 84 Nuclear reactors, boilers , machinery and mechan­ Manufacture : ical appliances ; parts thereof; except for those fall­ — in which the value of all the materials used does not ing within the following headings or parts of head­ ings for which the rules are set out below : exceed 40 % of the ex works price of the product, and 8402 , 8403 , ex 8404, 8406 to 8409, 8411 , 8412 , ex — where, within the above limit, the materials classi­ 8413 , ex 8414 , 8415 , 8418 , ex 8419, 8420, 8423 , fied within the same heading as the product are 8425 to 8430 , ex 8431 , 8439, 8441 , 8444 to 8447 , only used up to a value of 10 °/o of the ex works ex 8448 , 8452 , 8456 to 8466 , 8469 to 8472 , 8480 , price of the product 8482 , 8484 and 8485

8402 Steam or other vapour generating boilers (other Manufacture : than central heating hot water boilers capable also — in which the value of all the materials used does not of producing low pressure steam); superheated water boilers exceed 40 °/o of the ex-works price of the product, and — where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8403 Central heating boilers , other than those of heading Manufacture in which all the materials used are classi­ and No 8402 , ana auxiliary plant for central heating fied in a heading other than heading No 8403 or 8404 . ex 8404 boilers However, materials which are classified in heading No 8403 or 8404 may be used provided their value , taken together, does not exceed 10 °/o of the ex works price of the product

8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product

8407 Spark-ignition reciprocating or rotary internal com­ Manufacture in which the value of all the materials bustion piston engines used does not exceed 40 °/o of the ex works price of the product

8408 Compression-ignition internal combustion piston Manufacture in which the value of all the materials engines (diesel or semi-diesel engines) used does not exceed 40 % of the ex works price of the product

8409 Parts suitable for use solely or principally with the Manufacture in which the value of all the materials engines of heading No 8407 or 8408 used does not exceed 40 % of the ex works price of the product

8411 Turbo-jets , turbo-propellers and other gas turbines Manufacture :

— in which the value of all the materials used does not exceed 40 °/o of the ex works price of the product, and

— where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 1 0 % of the ex works price of the product

8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product

ex 8413 Rotary positive displacement pumps Manufacture :

— in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex-works price of the product

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ex 8414 Industrial fans , blowers and the like Manufacture : — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

— where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8415 Air conditioning machines , comprising a motor­ Manufacture in which the value of all the materials driven fan and elements for changing tne tempera­ used does not exceed 40 % of the ex works price of ture and humidity, including those machines in the product which the humidity cannot be seperately regulated

8418 Refrigerators, freezers and other refrigerating or Manufacture : freezing equipment, electric or other neat pumps — in which the value of all the materials used does not other than air conditioning machines of heading No 8415 exceed 40 % of the ex works price of the product, and — where , within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product, and — where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 8419 Machines for the wood, paper pulp and paper Manufacture : board industries — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8420 Calendering or other rolling machines, other than Manufacture : for metals or glass, and cylinders therefor — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where , within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8423 Weighing machinery (excluding balances of a sensi­ Manufacture : tivity of 5 eg or better), including weight operated — in which the value of all the materials used does not counting or checking machines ; weighing machine weights of all kinds exceed 40 % of the ex works price of the product, and — where , within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8425 Lifting , handling, loading or unloading machinery Manufacture : to 8428 — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where , within the above limit, the materials classi­ fied in heading No 8431 are only used up to a value of 10 % of the ex works price of the product

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8429 Self-propelled bulldozers , angledozers , graders, levellers , scrapers , mechanical shovels , excavators , shovel loaders , temping machines and road rollers : — Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product — Other Manufacture : — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the value of the ma­ terials classified within heading No 8431 are only used up to a value of 10 % of tne ex works price of the product

8430 Other moving , grading , levelling , scraping , excavat­ Manufacture : ing , temping, compacting , extracting or boring ma­ — in which the value of all the materials used does not chinery, for earth, minerals or ores ; pile-drivers exceed 40 % of the ex works price of the product, and pile-extractors ; snow-ploughs and snow­ and blowers — where , within the above limit, the value of the ma­ terials classified within heading No 8431 are only used up to value of 10 % of the ex works price of the product

ex 8431 Parts for road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product

8439 Machinery for making pulp of fibrous cellulosic Manufacture : material or for making or finishing paper or paper­ — in which the value of all the materials used does not board exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8441 Other machinery for making up paper pulp, paper Manufacture : or paperboard , including cutting machines of all — in which the value of all the materials used does not kinds exceed 40 °/o of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 25 % of the ex works price of the product

8444 Machines of these headings for use in the textile Manufacture in which the value of all the materials to industry used does not exceed 40 % of the ex works price of 8447 the product

ex 8448 Auxiliary machinery for use with machines for Manufacture in which the value of all the materials heading Nos 8444 and 8445 used does not exceed 40 % of the ex works price of the product

8452 Sewing machines , other than book sewing machines of heading No 8440 ; furniture , bases and covers specially designed for sewing machines ; sewing ma­ chine needles : — Sewing machines (lock stitch only) with heads Manufacture : of a weight not exceeding 16 kg without motor — in which the value of all the materials used does not or 17 kg with motor exceed 40 % of the ex works price of the product, — where the value of all of the non-originating ma­ terials used in assembling the head (without motor) does not exceed the value of the originating ma­ terials used, and — the thread tension , crochet and zigzag mechanisms used are already originating

No L 387/ 108 Official Journal of the European Communities 30 . 12 . 89

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8452 — Other Manufacture in which the value of all the materials (cont 'd) used does not exceed 40 % of the ex works price of the product

8456 Machine-tools and machines and their parts and Manufacture in which the value of all the materials to accessories of heading Nos 8456 to 8466 used does not exceed 40 % of the ex works price of 8466 the product

8469 Office machines (for example , typewriters, calculat­ Manufacture in which the value of all the materials to ing machines, automatic data-processing machines , used does not exceed 40 % of the ex works price of 8472 duplicating machines, stapling machines) the product

8480 Moulding boxes for metal foundry; mould bases ; Manufacture in which the value of all the . materials moulding patterns ; moulds for metal (other than used does not exceed 50 % of the ex works price of ingot moulds), metal carbides, glass , mineral ma­ the product terials, rubber or plastics

8482 Ball or roller bearings Manufacture : — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied in the same heading as the poduct are only used up to a value of 10 Vo of the ex works price of the product

8484 Gaskets and similar joints of metal sheeting com­ Manufacture in which the value of all the materials bined with other material or of two or more layers used does not exceed 40 % of the ex works price of of metal ; sets or assortments of gaskets and similar the product joints, dissimilar in composition, put up in pouches , envelopes or similar packings

8485 Machinery parts, not containing electrical connec­ Manufacture in which - the value of all the materials tors, insulators , coils, contacts or other electrical used does not exceed 40 % of the ex works price of features, not specified or included elsewhere in this the product chapter

ex Chapter 85 Electrical machinery and equipment and parts Manufacture : thereof ; sound recorders and reproducers, tele­ — in which the value of all the materials used does not vision image and sound recorders and reproducers exceed 40 % of the ex works price of the product, and parts and accessories of such articles ; except and for those falling within the following headings or parts of headings for which the rules are set out — where, within the above limit, the materials classi­ below : fied within the same heading as the product are 8501 , 8502 , ex 8522 , 8523 to 8529 , 8535 to 8537 , only used up to a value of 10 % of the ex works 8542 , 8544 to 8548 price of the product

8501 Electric motors and generators (excluding generat­ Manufacture : ing sets) — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within heading No 8503 are only used up to a value of 10 % of the ex works price of the product

8502 Electric generating sets and rotary converters Manufacture :

— in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within heading No 8501 or 8503 , taken together, are only used up to a value of 5 % of the ex works price or the product

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ex 8522 Parts and accessories of cinematographic sound re­ Manufacture : corders or reproducers for film of 16 mm or more — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where the value of all the non-originating materials used does not exceed the value of the originating materials used

8523 Prepared unrecorded media for sound recording or Manufacture in which the value of all the materials similar recording of other phenomena, other than used does not exceed 40 % of the ex works price of products of Chapter 37 the product

8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37 : — Matrices and masters for the production of rec­ Manufacture in which the value of ail the materials ords used does not exceed 40 °/o of the ex works price of the product — Other Manufacture : — in which the value of all the materials used does not exceed 40 °/o of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within heading No 8523 are only used up to a value of 10 % of tne ex works price of the product

8525 Transmission apparatus for radio-telephony, radio­ Manufacture : telegraphy, radio-broadcasting or television, — in which the value of all the materials used does not whether or not incorporating reception apparatus exceed 40 °/o of the ex works price of the product, or sound recording or reproducing apparatus ; tele­ and vision cameras — where the value of all the non-originating materials used does not exceed the value of the originating materials used

8526 Radar apparatus, radio navigational aid apparatus Manufacture : and radio remote control apparatus — in which the value of all the materials used does not exceed 40 °/o of the ex works price of the product, and — where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

8527 Reception apparatus for radio-telephony, radio­ Manufacture : telegraphv or radio-broadcasting, whether or not — in which the value of all the materials used does not combined, in the same housing, with sound re­ exceed 40 °/o of the ex works price of the product, cording or reproducing apparatus or a clock and

— where the value of all the non-originating materials used does not exceed the value of the originating materials used

8528 Television receivers (including video monitors and Manufacture : video projectors), whether or not combined, in the — in which the value of all the materials used does not same nousing, with radio-broadcast receivers or exceed 40 °/o of the ex works price of the product, sound or video recording or reproducing apparatus and

— where the value of all the non-originating materials used does not exceed the value of the originating materials used

8529 Parts suitable for use solely or principally with the Manufacture : apparatus of heading Nos 8525 to 8528 — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where the value of all the non-originating materials used does not exceed the value of the originating materials used

No L 387 / 110 Official Journal of the European Communities 30 . 12 . 89

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8535 Electrical apparatus for switching or protecting Manufacture : and electrical circuits , or for making connections to or 8536 in electrical circuits — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and

— where , within the above limit, the materials classi­ fied within heading No 8538 are only used up to a value of 10 % of the ex works price of the product

8537 Boards , panels (including numerical control panels), Manufacture : consoles, desks, cabinets and other bases, equipped — in which the value of all the materials used does not with two or more apparatus of heading No 8535 or 8536 , for electric control or the distribution of elec­ exceed 40 % of the ex works price of the product, and tricity, including those incorporating instruments or apparatus of Chapter 90, other than switching ap­ — where, within the above limit, the materials classi­ paratus of heading No 8517 fied within heading No 8538 are only used up to a value of 10 °/o of the ex works price of the product

ex 8541 Diodes , transistors and similar semi-conductor de­ Manufacture : vices, except wafers not yet cut into chips — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and

— where, within the above limit, the materials classi­ fied within the same heading as the products are only used up to a value of 10 % of the ex works price of the product

8542 Electronic integrated circuits and microassemblies Manufacture :

— in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and

— where , within the above limit, the materials classi­ fied within heading No 8541 or 8542 , taken together, are only used up to a value of 10 °/o of the ex works price of the product

8544 Insulated (including enamelled or anodized) wire , Manufacture in which the value of all the materials cable (including co-axial cable) and other insulated used does not exceed 40 % of the ex works price of electric conductors, whether or not fitted with con­ the product nectors ; optical fibre cables, made up of individu­ ally sheathed fibres , whether or not assembled with electric conductors or fitted with connectors

8545 Carbon electrodes, carbon brushes, lamp carbons , Manufacture in which the value of all the materials battery carbons and other articles of graphite or used does not exceed 40 °/o of the ex works price of other carbon , with or without metal , of a kind used the product for electrical purposes

8546 Electrical insulators of any material Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product

8547 Insulating fittings for electrical machines , appliances Manufacture in which the value of all the materials or equipment, being fittings wholly of insulating used does not exceed 40 % of the ex works price of material apart from any minor components of metal the product (for example , threaded sockets) incorporated dur­ ing moulding solely for purposes of assembly other than insulators of heading No 8546 ; electrical con­ duit tubing and joints therefor, of base metal lined with insulsting materiel

8548 Electrical parts of machinery or apparatus, not Manufacture in which the value of all the materials specified or included elsewhere in this chapter used does not exceed 40 % of the ex works price of the product

30 . 12 . 89 No L 387 / 111 Official Journal of the European Communities

( 1 ) (2) ( 3 )

8601 Railway or tramway locomotives , rolling-stock and Manufacture in which the value of all the materials to parts thereof used does not exceed 40 % of the ex works price of 8607 the product

8608 Railway or tramway track fixtures and fittings ; me­ Manufacture : chanical (including electromechanical) signalling, — in which the value of all the materials used does not safety or traffic control equipment for railways, tramways , roads , inland waterways, parking fa­ exceed 40 °/o of the ex works price of the product, and cilities, port installations or airfields ; parts of the foregoing — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8609 Containers (including containers for the transport Manufacture in which the value of all the materials of fluids) specially designed and equipped for car­ used does not exceed 40 % of the ex works price of riage by one or more modes of transport the product

ex Chapter 87 Vehicles other than railway or tramway rolling­ Manufacture in which the value of all the materials stock and parts and accessories thereof; except for used does not exceed 40 % of the ex works price of those falling within the following headings or parts the product of headings for which the rules are set out below :

8709 to 8711 , ex 8712 , 8715 and 8716

8709 Works trucks, self-propelled , not fitted with lifting Manufacture : or handling equipment, of the type used in fac­ — in which the value of all the materials used does not tories, warehouses , dock areas or airports for short distance transport of goods ; tractors of the type exceed 40 % of the ex works price of the product, and used on railway station platforms ; parts of the fore­ going vehicles — where , within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8710 Tanks and other armoured fighting vehicles, mo­ Manufacture : torized , whether or not fitted with weapons, and — in which the value of all the materials used does not parts of such vehicles exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

8711 Motorcycles (including mopeds) and cycles fitted Manufacture : with an auxiliary motor, with or without side-cars ; side-cars — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and

— where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 8712 Bicycles without ball bearings Manufacture from materials not classified within head­ ing No 8714

8715 Baby carriages and parts thereof Manufacture : — in which the value of all the materials used does not exceed 40 °/o of the ex works price of the product, and — where , within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

No L 387 / 112 Official Journal of the European Communities 30 . 12 . 89

( 1 ) ( 2) ( 3 )

8716 Trailers and semi-trailers ; other vehicles , not me­ Manufacture : chanically propelled ; parts thereof — in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 1 0 % of the ex works price of the product

8803 Pans of goods of heading No 8801 or 8802 Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex works price of the product

8804 Parachutes (including dirigible parachutes) and ro­ tochutes ; parts thereof ana accessories thereto :

— Rotoqhutes Manufacture from materials of any heading including other materials of heading No 8804

— Other Manufacture in which the value of all the materials of heading No 8804 used does not exceed 10 % of the ex works price of the product

8805 Aircraft launching gear ; deck-arrestor or similar Manufacture in which the value of all the materials of gear ; ground flying trainers ; parts of the foregoing heading No 8805 used does not exceed 5 % of the ex articles works price of the product

Chapter 89 Ships, boats and floating structures Manufacture in which all the materials used are classi­ fied within a heading other than that of the product. However, hulls of heading No 8906 may not be used

ex Chapter 90 Optical , photographic, cinematographic, measuring, Manufacture : checking, precision, medical or surgical instruments — in which the value of all the materials used does not and apparatus ; parts and accessories thereof; except for those falling within the following headings or exceed 40 °/o of the ex works price of the product, and parts of headings for which the rules are set out below : — where, within the above limit, the materials classi­ 9001 , 9002 , 9004 , ex 9014, 9015 to 9020 and 9024 fied within the same heading as the product are to 9033 only used up to a value of 10 % of the ex works price of the product

9001 Optical fibres and optical fibre bundles ; optical Manufacture in which the value of all the materials fibre cables other than those of heading No 8544 ; used does not exceed 40 % of the ex works price of sheets and plates of polarizing material ; lenses the product (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted , other tnan such elements of glass not optically worked

9002 Lenses , prisms, mirrors and other optical elements, Manufacture in which the value of all the materials of any material , mounted , being parts of or fittings used does not exceed 40 % of the ex works price of for instruments or apparatus , other than such el­ the product ements of glass not optically worked

9004 Spectacles, goggles and the like, corrective, protec­ Manufacture in which the value of all the materials tive or other used does not exceed 40 % of the ex works price of the product

30 . 12 . 89 Official Journal of the European Communities No L 387 / 113

( 1 ) (2 ) ( 3)

ex 9014 Other navigational instruments and appliances Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product

9015 Surveying (including photogrammetrical surveying), Manufacture in which the value of all the materials hydrographic, oceanographic, hydrological , meteo­ used does not exceed 40 °/o of the ex works price of rological or geophysical instruments and appliances, the product excluding compasses ; rangefinders

9016 Balances of a sensitivity of 5 eg or better, with or Manufacture in which the value of all the materials without weights used does not exceed 40 % of the ex works price of the product

9017 Drawing, marking-out or mathematical calculating Manufacture in which the value of all the materials instruments (for example, drafting machines, panto­ used does not exceed 40 °/o of the ex works price of graphs, protractors, drawing sets, slide rules, disc the product calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or in­ cluded elsewhere in this chapter

ex 9018 Dentists' chairs incorporating dental appliances or Manufacture from materials of any heading, including dentists' spittoons other materials of heading No 9018

9019 . Mechano-therapy appliances ; massage apparatus ; Manufacture : psychological aptitude-testing apparatus ; ozone — in which the value of all the materials used does not therapy, oxygen therapy, aerosol therapy, artificial exceed 40 % of the ex works price of the product, respiration or other therapeutic respiration appara­ and tus — where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9020 Manufacture : Other breathing appliances and gas masks, exclud­ ing protective masks having neither mechanical — in which the value of all the materials used does not parts nor replaceable filters exceed 40 °/o of the ex works price of the product, and — where, within the above limit, the materials classi­ fied in the same heading as the product are only used up to a value of 10 % of the ex works price of the product

9024 Machines and appliances for testing the hardness, Manufacture in which the value of all the materials strength, compressibility, elasticity or other mech­ used does not exceed 40 % of the ex works price of anical properties of materials (for example, metals , the product wood , textiles, paper, plastics)

9025 Hydrometers and similar floating instruments, ther­ Manufacture in which the value of all the materials mometers, pyrometers, barometers, hygrometers used does not exceed 40 % of the ex works price of and psychrometers, recording or not, and any com­ the product bination of these instruments

9026 Instruments and apparatus for measuring or check­ Manufacture in which the value of all the materials ing the flow, level, pressure or other variables of used does not exceed 40 % of the ex works price of liquids or gases (for example, flow meters, level the product gauges, manometers , heat meters), excluding in­ struments and apparatus of heading No 9014 , 9015 , 9028 or 9032

9027 Instruments and apparatus for physical or chemical Manufacture in which the value of all the materials analysis (for example, polarimeters, refractometers, used does not exceed 40 % of the ex works price of spectrometers , gas or smoke analysis apparatus); in­ the product struments and apparatus for measuring or checking viscosity, porosity, expansion , surface tension or the like ; instruments and apparatus for measuring or checking quantities of heat, sound or light ( in­ cluding exposure meters); microtomes

No L 387 / 114 30 . 12 . 89 Official Journal of the European Communities

( 1 ) (2 ) ( 3)

9028 Gas, liquid or electricity supply or production me­ Manufacture in which the value of all the materials ters , including calibrating meters therefor used does not exceed 40 % of the ex works price of the product

9029 Manufacture in which the value of all the materials Revolution counters, production counters, taxime­ ters , mileometers , pedometers and the like ; speed used does not exceed 40 % of the ex works price of indicators and tachometers, other than those of the product heading No 9014 or 9015 ; stroboscopes

9030 Oscilloscopes , spectrum analysers and other instru­ Manufacture in which the value of all the materials ments and apparatus for measuring or checking used does not exceed 40 % of the ex works price of electrical quantities, excluding meters of heading the product No 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma , X-ray, cosmic or other ionizing radiations

9031 Measuring or checking instruments , appliances and Manufacture in which the value of all the materials machines , not specified or included elsewhere in used does not exceed 40 °/o of the ex works price of this chapter ; profile projectors the product

9032 Automatic regulating or controlling instruments Manufacture in which the value of all the materials and apparatus used does not exceed 40 % of the ex works price of the product

9033 Parts and accessories (not specified or included Manufacture in which the value of all the materials elsewhere in this chapter) for machines, appliances , used does not exceed 40 % of the ex works price of instruments or apparatus of Chapter 90 the product

ex Chapter 91 Clocks and watches and parts thereof ; except for Manufacture in which the value of all the materials those falling under the following headings for used does not exceed 40 % of the ex works price of which the rules are set out below : the product 9110 to 9113

9110 Complete watch or clock movements, unassembled Manufacture : or partly assembled (movement sets); incomplete — in which the value of all the materials used does not watch or clock movements , assembled ; rough watch or clock movements exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within heading No 9114 are only used up to a value of 10 % of the ex works price of the product

9111 Watch cases and parts thereof Manufacture :

— in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and — where, within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10% of the ex works price of the product

9112 Clock cases and cases of a similar type for other Manufacture : goods of this chapter, and parts thereof — in which the value of all the materials used does not exceed 40 °/o of the ex works price of the product, and — where , within the above limit, the materials classi­ fied within the same heading as the product are only used up to a value of 10 % of the ex works price of the product

30 . 12 . 89 Official Journal of the European Communities No L 387 / 115

( J ) (2 ) (3 )

9113 Watch straps , watch bands and watch bracelets , and parts thereof

— Of base metal, whether or not plated, or clad Manufacture in which the value of all the materials with precious metal used does not exceed 40 % of the ex works price of the product

— Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product

Chapter 92 Musical instruments ; parts and accessories of such Manufacture in which the value of all the materials articles used does not exceed 40 % of the ex works price of the product

Chapter 93 Arms and ammunitions ; parts and accessories Manufacture in which the value of all the materials thereof used does not exceed 50 % of the ex works price of the product

ex 9401 Base metal furniture, incorporating unstuffed cot­ Manufacture in which all the materials used are classi­ and ton cloth of a weight of 300 g/m 2 or less fied within a heading other than that of the product ex 9403 or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, pro­ vided :

— its value does not exceed 25 % of the ex works price of the product, and

— all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403

9405 Lamps and lighting fittings including searchlights Manufacture in which the value of all the materials and spotlights and parts thereof, not elsewhere used does not exceed 50 % of the ex works price of specified or included ; illuminated signs, illuminated the product name-plates and the like , having a permanently fixed light source , and parts thereof not elsewhere specified or included

9406 Prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product

ex 9502 Dolls , with electric motors Manufacture in which the electric motor used must be originating and all other materials used must be classi­ fied in a heading other than that of the product

9503 Other toys ; reduced-size ('scale') models and simi­ Manufacture in which : lar recreational models, working or not ; puzzles of all kinds — all the materials used are classified within a heading other than that of the product, and

— provided the value of all the materials used does not exceed 50 % of the ex works price of the product

ex 9506 Finished golf club heads Manufacture from roughly shaped blocks

No L 387 / 116 Official Journal of the European Communities 30 . 12 . 89

( 1 ) ( 2 ) ( 3 )

9507 Fishing rods, fish-hooks and other line fishing tackle ; fish landing nets , butterfly nets and similar nets ; decoy 'birds' (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites :

— Mounted fish hook with artificial bait ; mounted Manufacture in which all the materials used are classi­ fishing lines including casts fied in a heading other than that of the product. How­ ever, materials classified in the same heading may be used provided their value does not exceed 25 % of the ex works price of the product

— Other Manufacture in which all the materials used are classi­ fied in a heading other than that of the product. How­ ever, materials classified in the same heading may be used provided their value does not exceed 10 % of the ex works price of the product

ex 9601 Articles of animal, vegetable or mineral carving ma­ Manufacture from 'worked* carving materials of the and terials same heading ex 9602

ex 9603 Brooms and brushes , (except for besoms and the Manufacture in which the value of all the materials like and brushes made from marten or squirrel used does not exceed 50 % of the ex works price of hair), hand-operated mechanical floor sweepers, the product not motorized , paint pads and rollers, squeegees and mops

9605 Travel sets for personal toilet, sewing or shoe or Each item in the set must satisfy the rule which would clothes cleaning apply to it if it were not included in the set. However, non-originating articles may be incorporated , provided their total value does not exceed 1 5 °/o of the ex works price of the set

9606 Buttons , press-fasteners , snap-fasteners and press­ Manufacture in which : studs , button moulds and other parts of these ar­ — all the materials used are classified within a heading ticles ; button blanks other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex works price of the product

9608 Ball point pens ; felt tipped and other porous-tipped pens and markers ; fountain pens, stylograph pens and other pens ; duplicating stylos ; propelling or sliding pencils ; pen-holders , pencil-holders and similar holders ; parts (including caps and clips) of the foregoing articles , other than those of heading No 9609 :

— Fountain pens, stylograph pens and other pens Manufacture in which all the materials used are classi­ with nibs fied in a heading other than that of the product. Howr ever, nibs or nib points may be used and the other ma­ terials classified within the same heading may also be used provided their value does not exceed 10 % of the ex works price of the product

— Other Manufacture in which all the materials used are classi­ fied in a heading other than that of the product. How­ ever, materials classified in the same heading may be used provided their value does not exceed 10 % or the ex works price of the product

9612 Typewriter or similar ribbons, inked or otherwise Manufacture in which prepared for giving impressions, whether or not on — all the materials used are classified within a heading spools or in cartridges ; ink-pads, whether or not other than that of the product, and inked, with or without boxes — the value of all the materials used does not exceed 50 % of the ex works price of the product

ex 9614 Smoking pipes or pipe bowls Manufacture from roughly shaped blocks

MOVEMENT CERTIFICATE Annex 4 to Annex II

1 . Exporter ( Name , full address , country) EUR . 1 No A ooo.ooo

See notes overleaf before completing this form

2. Certificate used in preferential trade between appropriate.

3. Consignee (Name, full address, country) (Optional)

as bulk' and

in

state (Insert appropriate countries , groups of countries of territories) of 4. Country, group of countries S. Country, group of countries articles or territory in which the or territory of destination of products are considered as originating

number 6. Transport details (Optional) 7. Remarks

indicate packed,

not are

goods If (') 8. Item number; Marks and numbers ; Number and kind of packages ( 1 ); Description of goods 9. Gross 10. Invoices weight (kg)' ( Optional) or other mea­ sure (litres, m ', etc.)

require.

territory or

country

exporting 11 . CUSTOMS ENDORSEMENT 12. DECLARATION BY THE EXPORTER the Declaration certified I , the undersigned , declare that the goods ot described above meet the conditons required Export document (') for the issue of this certificate . Form No Customs office regulations the Issuing country or territory Stamp Place and date where Date only

( Signature ) ( Signature ) Complete i i

13. REQUEST FOR VERIFICATION, to : 14. RESULT OF VERIFICATION,

Verification carried out shows that this certificate (') was issued by the customs office indicated and that the information contained therein is accurate .

does not meet the requirements as to authenticity and accuracy (see remarks appended ). Verification of the authenticity and accuracy of this certificate is requested .

( Place and date) ( Place and date)

Stamp Stamp

(Signature) (Signature )

(') Insert X in the appropriate box.

NOTES

1 . Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­ cate and endorsed by the customs authorities of the issuing country or territory. 2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible . 3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE

1 . Exporter (Name, full address, country) EUR . 1 N. A 000.000

See notes overleaf before completing this form

appropriate. 2. Application for a certificate to be used in preferential trade between

3. Consignee (Name, full address, country) (Optional) as bulk' 'in and

state or (Insert appropriate countries , groups of countries or territories)

articles 4. Country, group of countries 5. Country, group of countries of or territory in which the or territory of destination products are considered as originating number 6. Transport details (Optional) 7. Remarks indicate packed,

not are

goods If (') 8. Item number; Marks and numbers ; Number and kind of. packages ('); Description of goods 9. Gross 10. Invoices weight (kg) (Optional ) or other mea­ sure (litres, m', etc.)

DECLARATION BY THE EXPORTER

I , the undersigned , exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate ;

SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions :

SUBMIT the following supporting documents ('}:

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate , and undertake , if required , to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods , carried out by the said authorities ;

REQUEST the issue of the attached certificate for these goods .

( Place arid date )

( Signature)

(') For example : import documents , movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

Annex 5 to Annex II

1 Form used in preferential trade FORM EUR . 2 no between (') and 2 Exporter (Name , full address, country) 3 Declaration by exporter side. I , the undersigned , exporter of the goods described below, declare that the goods comply with the requirements for the completion of this form and that the goods have obtained the other status of originating products within the provisions governing preferential trade shown in box 1 . the 4 Consignee ( Name , full address , country) on

5 Place and date

Instructions

the 6 Signature of exporter

7 Remarks ( ) 8 Country of origin ( a ) 9 Country of destination ( 4 ) carefully

read 10 Gross weight (kg)

form 11 Marks ; Numbers of consignment ; Description of goods 12 Authority in the exporting country (') responsible for verification of the declara­ this tion by the exporter

completing

Before

(*) Insert the countries, groups of countries or territories concerned . (2 ) Refer to any verification already carried out by the appropriate authorities . (3 ) The term ' country of origin * means country , group of countries or territory where the goods are considered to be originating . (*) The term 'country' means country, group of countries or territory of destination.

13 Request for verification 14 Result of verification The verification of the declaration by the exporter on the front Verification carried out shows that (') of this form is requested (*) the statements and particulars given in this form are accurate . this form does not meet the requirements as to accuracy and authenticity ( see remarks appended)

. 19 ... 19 . ( Place and date ) ( Place and date )

Stamp Stamp

(Signature) (Signature) (VERSO)

( 1 ) Insert X in the appropriate box .

(*) Subsequent verifications of forms EUR . 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the accuracy of the information regarding the authenticity of the forms and the true origin of the goods in question.

instructions for the completion of form EUR. 2 1 . A form EUR . 2 may be made out only for goods which in the exporting country fulfil the conditions specified by the provisions governing the trade referred to in box 1 . These provisions must be studied carefully before the form is completed .

2. In the case of a consignment by parcel post the exporter attaches the form to the dispatch note. In the case of a consignment by letter post he encloses the form in a package . The reference ' EUR . 2 ' and the serial number of the form should be stated on the customs green label declaration C1 or on the customs declaration C2/CP3, as appropriate .

3 . These instructions do not exempt the exporter from complying with any other formalities required by customs or postal regulations . 4 . An exporter who uses this form is obliged to submit to the appropriate authorities any supporting evidence which they may require and to agree to any inspection by them of his accounts and of the processes of manufacture of the goods described in box 1 1 of this form .

30 . 12 . 89 Official Journal of the European Communities No L 387 / 123

Annex 6 to Annex II

SPECIMEN OF DECLARATION

I , the undersigned , declare that the goods listed on this invoice were obtained in

( indicate the State(s) partner to the Convention in which the products were obtained)

and ( as appropriate):

(a) (*) satisfy the rules on the definition of the concept of ' wholly produced products '

or

(b ) (*) were produced from the following products :

Description Country of origin Value (*)

and have undergone the following processes :

(indicate" processings )

in

( indicate the State(s) partner to the Convention in which the products were obtained)

( Place and date ) ( Signature )

(*) To be completed as necessary .

Annex 7 to Annex II

EUROPEAN COMMUNITIES

1 . Supplier (') INFORMATION CERTIFICATE

to facilitate the issue of a MOVEMENT CERTIFICATE

for preferential trade between the

2 . Consignee (') EUROPEAN ECONOMIC COMMUNITY and THE ACP-STATES

3 . Processor (') 4 . State in which the working or processing has been carried out

6 . Customs office of importation (') 5 . For official use

7 . Import document (')

Form No

Series

Date

GOODS SENT TO THE MEMBER STATES OF DESTINATION

8 . Marks , numbers, 9. Tariff heading number and description of goods 10 . Quantity (') quantity and kind of package

11 . value (')

IMPORTED GOODS USED

12 . Tariff heading number and description 13. Country of 14. Quantity (') 15. Value (') V ) origin

16. Nature of the working or processing carried out

17 . Remarks

18 . CUSTOMS ENDORSEMENT 19. DECLARATION BY THE SUPPLIER

Declaration certified I , the undersigned , declare that the information on this certificate is accurate Document :

Form No

Customs office Place date)

Date

Official stamp

(Signature ) (Signature )

See footnotes on verso .

REQUEST FOR VERIFICATION RESULT OF VERIFICATION

The undersigned customs official requests verification of the Verification carried out by the undersigned customs official authenticity and accuracy of this information certificate shows that this information certificate :

( a) was issued by the customs office indicated and that the information contained therein is accurate (*)

( b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*)

( Place and date ) ( Place and date )

Official Official stamp stamp

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

(') Delete where not applicable .

CROSS REFERENCES

(') Name of individual or business and full address.

( 2 ) Optional information .

(') kg , hi , m ' or other measure . O Packaging shall be considered as forming a whole with the goods contained therein . However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging . ( s ) The value must be indicated in accordance with the provisions on rules of origin .'