Proposal for a COUNCIL DECISION on the position to be adopted, on behalf of the European Union, in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement

COUNCIL DECISION

Brussels, 24.7.2019

COM(2019) 346 final

2019/0158(NLE)

EXPLANATORY MEMORANDUM

This proposal concerns the decision establishing the position to be taken on the Union's behalf in the EPA Trade Committee established by the Interim Partnership Agreement between the European Union, of the one part, and the Pacific States, of the other part, as regard the amendment of 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) and Annex VIII (Overseas countries and territories) to Protocol II of the Agreement.

On 30 July 2009, the EU signed the Interim Partnership Agreement ¹ , which establishes a framework for an Economic Partnership Agreement (hereinafter referred to as the ‘EPA’) between the European Union, of the one part, and the Pacific States, of the other part. Papua New Guinea, the Republic of the Fiji Islands and the Independent State of Samoa are provisionally applying the Agreement since 20 December 2009, 28 July 2014 and 31 December 2018, respectively.

The Economic Partnership Agreement aims to:

enable Pacific States to benefit from the improved market access offered by the EU;
promote sustainable development and the gradual integration of Pacific States into the world economy;
establish a free trade area between the Parties based on common interests, through the progressive liberalisation of trade in a manner compliant with applicable WTO rules and the principle of asymmetry, taking account of the specific needs and capacity constraints of the Pacific States, in terms of levels and timing for commitments;
set up the appropriate dispute settlement arrangements; and
set up the appropriate institutional arrangements.

Article 68 of the EPA establishes a Trade Committee that is composed of representatives of the Parties (the EU and the Pacific States).

The Trade Committee shall establish its rules of procedure and be co-chaired by a representative of the EU Party and a representative from the Pacific States. The two co-chairs shall alternate in presiding the meetings. The person presiding a meeting is considered ‘presiding co-chair’ for the purposes of the Agreement until the moment in time when the next meeting commences and the role of a presiding co-chair is assumed by the other Party.

The Trade Committee shall deal with all matters necessary for the implementation of the Agreement. In the performance of its functions, the Trade Committee may:

set up and oversee any special committees or bodies necessary for the implementation of the Agreement;
meet at any time agreed by the Parties;
consider any issues under the Agreement and take appropriate action in the exercise of its functions; and

take decisions or make recommendations in cases provided for in the Agreement.

The Trade Committee will delegate specific implementing decision-making powers to the Special Committees as provided for in the relevant provisions of the Agreement, in particular the Special Committee on Customs Cooperation and Rules of Origin.

Article 78 (revision clause) of the Agreement provides that the Trade Committee may review this Agreement, its implementation, operation and performance where necessary and make appropriate recommendations to the Parties for its amendment.

Protocol II (Article 41 on the revision and application of rules of origin) provides that the Trade Committee may decide to amend the provisions of this Protocol.

During the sixth EPA Trade Committee meeting on 24 October 2018, representatives of the Commission and of the Pacific side reviewed the products mentioned in Annex II to Protocol II of the Agreement. The headings and descriptions of such products are based on the International Convention on the Harmonised Commodity Description and Coding System – (HS)2007 of the World Customs Organisation (WCO). However, the WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. The HS2017 version includes changes, covering agricultural / fisheries sectors; chemical sector; wood sector; textile sector, base metal sector; machinery sector; transport sector, etc. These products constitute the bulk of trade in goods between the EU and the Pacific States. The Committee therefore concluded that it is necessary to update Annex II to take account of the new HS2017. At the same time, the status quo on the rules of origin should be maintained because the changes made to the HS Nomenclature are not supposed to affect the rule of origin applicable to a given product.

Furthermore, the Committee reviewed the list of Overseas Countries and Territories (OCTs) of the EU in Annex VIII to Protocol II of the Agreement in order to align it with Annex II of the Treaty on the Functioning of the European Union (TFEU), taking into account the recent change of status of some territories. In particular, Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the EU on 1 January 2012 and 1 January 2014 respectively, whereas Mayotte (FR) became an Outermost Region (OR) of the EU on 1 January 2014. Council Decision 2013/755/EU on the association of the OCTs with the EU, which applies to all the OCTs listed in Annex II to the TFEU entered into force on 1 January 2014. The Committee also concluded that Annex VIII to Protocol II should be amended in order to reflect the recent change of status of those territories.

Accordingly, on 24 July 2019, during its seventh meeting, the EPA Trade Committee is to adopt its decision (1) to amend Annex II to Protocol II of the Agreement in order to update the tariff classification and (2) to amend Annex VIII to Protocol II of the Agreement in order to update the list of OCTs (‘the envisaged decision’).

The proposed Council decision establishes the position to take on behalf of the Union concerning the adoption of the amendments to the Agreement, to update the products headings and descriptions mentioned in Annex II to Protocol II of the Agreement in order to align them with the latest WCO HS Nomenclature 2017, as well as updating the list of OCTs of the EU in order to align it with the list in Annex II to the TFEU, thus fulfilling the EU’s obligations under the provisions of the EPA.

Such position shall be based on the draft decision of the Trade Committee on the amendments to the Agreement attached to the draft Council Decision.

The subject matter of the envisaged decision concerns an area for which the Union has an exclusive external competence by virtue of Article 3(2) of the TFEU.

Article 218(9) of the TFEU provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’ ² .

The Trade Committee is a body set up by the EU-Pacific Economic Partnership Agreement.

The decision that the Trade Committee is called upon to adopt has legal effects. Once adopted the decision will be binding under international law in accordance with Article 68 of the Agreement and Article 41 of Protocol II thereof.

2019/0158 (NLE)

The envisaged act does not supplement or amend the institutional framework of the Agreement.

Therefore, the procedural legal basis for the proposed decision is Article 218(9) of the TFEU.

The substantive legal basis for a decision under Article 218(9) of the TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) of the TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.

The main objective and content of the envisaged act relate to the common commercial policy.

Therefore, the substantive legal basis of the proposed decision is Article 207 of the TFEU.

The legal basis of the proposed decision should be Article 207(4) first sub-paragraph, in conjunction with Article 218(9) of the TFEU.

As the act of the Trade Committee will amend the Economic Partnership Agreement, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

on the position to be adopted, on behalf of the European Union, in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement

Having regard to the Treaty on the Functioning of the European Union (TFEU), and in particular Article 207(3) and the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,

Having regard to the proposal from the European Commission,

Whereas:

On 30 July 2009, the Union (the European Community at the time) signed the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part ³ , which establishes a framework for an Economic Partnership Agreement (“the Agreement”). The Agreement has been provisionally applied by Papua New Guinea, the Republic of the Fiji Islands and the Independent State of Samoa since 20 December 2009, 28 July 2014 and 31 December 2018, respectively.
Annex II to Protocol II of the Agreement is based on the 2007 version of the Harmonised System (HS) Nomenclature annexed to the International Convention on the Harmonised Commodity Description and Coding System of the World Customs Organisation. Since 1 January 2007 a number of changes have been introduced in the HS Nomenclature. It is necessary to take account of these changes and align Annex II with the 2017 version of the HS. At the same time the status quo with regard to the rules of origin should be pursued because changes made to the HS Nomenclature are not supposed to affect the rule of origin applicable to a given product.
Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the Union. Following the change of status of Bermuda ⁴ , Mayotte ⁵ and Saint-Barthélemy ⁶ , and the entry into force of Council Decision 2013/755/EU on the association of the overseas countries and territories with the European Union ⁷ the list of OCTs needs to be put in line with Annex II of the TFEU to take into account these recent changes.
Pursuant to Article 41 (on the revision and application of rules of origin) of Protocol II, the Trade Committee may decide to amend the provisions of this Protocol.
The next (seventh) meeting of the EPA Trade Committee is to be held on 24 July 2019, where the Committee will be able, pursuant to Article 41 of Protocol II of the Agreement, to decide on the amendements of Annexes II and VIII to Protocol II of the Agreement in order to align them with the 2017 version of the WCO HS Nomenclature and the list of OCTs in Annex II of the TFEU, respectively.
The European Union should determine the position to be taken as regards such amendments,

HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on behalf of the European Union in the EPA Trade Committee at its next meeting as regards the amendments to the Agreement to update Annexes II and VIII to Protocol II of the Agreement to align them with the WCO HS2017 Nomenclature and the list of OCTs in Annex II of the TFEU, respectively shall be based on the Annex.

Article 2

After its adoption, the Decision of the Trade Committee shall be published in the Official Journal of the European Union.

Article 3

This Decision is addressed to the European Commission.

Done at Brussels,

ANNEX to the Proposal for a Council Decision on the position to be adopted, on behalf of the European Union, in the Trade Committee established under the Interim Partnership Agreement between the European Community, on the one part, and the Pacific States, on the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement

Brussels, 24.7.2019

COM(2019) 346 final

ATTACHMENT

DECISION No …/2019

OF THE EPA TRADE COMMITTEE

set up by the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement

THE TRADE COMMITTEE,

Having regard to the Interim Partnership Agreement, which establishes a framework for an Economic Partnership Agreement (hereinafter referred to as the 'Agreement') between the European Union, of the one part, and the Pacific States, of the other part, signed in London on 30 July 2009, in particular Articles 68(3) and 78, taken in conjunction with Article 41 of Protocol II thereof,

Whereas:

The Agreement has been provisionally applied by Papua New Guinea, the Republic of the Fiji Islands and the Independent State of Samoa from 20 December 2009, 28 July 2014 and 31 December 2018, respectively.
The products mentioned in Annex II to Protocol II of the Agreement are based on the International Convention on the Harmonised Commodity Description and Coding System – (HS)2007 of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclacture 2017, effective from 1 January 2017. It is necessary to update Annex II to Protocol II of the Agreement to align it with the latest version of the HS Nomenclature 2017. At the same time, the status quo on the rules of origin should be maintained because the changes made to the HS Nomenclature are not supposed to affect the rule of origin applicable to a given product.
Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the European Union. The status of some of the territories have recently changed, namely Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the EU on 1 January 2012 and 1 January 2014 respectively, whereas Mayotte (FR) became an Outermost Region (OR) of the EU on 1 January 2014. It is necessary to update the list of OCTs in Annex VIII to Protocol II of the Agreement in order to bring the list in line with the Treaty on the Functioning of the European Union,

HAS DECIDED AS FOLLOWS:

Article 1

The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, is amended as follows:

Annex II to Protocol II of the Agreement is replaced by Annex I to this decision.
Annex VIII to Protocol II of the Agreement is replaced by Annex II to this decision.

Article 2

This Decision shall enter into force on ….

Done at … on …

For the Trade Committee
On behalf of the EU	On behalf of the Pacific States

ANNEX I

'ANNEX II to Protocol 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

The products mentioned in the list may not all be covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.

HS heading No	Description of product	Working or processing carried out on nonoriginating materials that confers originating status
(1)	(2)	(3) or (4)

Chapter 01	Live animals	All the animals of Chapter 1 used must be wholly obtained
Chapter 02	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
ex Chapter 03	Fish and crustaceans, molluscs and other aquatic invertebrates; except for:	All the materials of Chapter 3 used must be wholly obtained
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
ex 0306	Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
ex 0307	Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
ex 0308	Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
ex Chapter 04	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 4 used must be wholly obtained
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa	Manufacture in which: all the materials of Chapter 4 used must be wholly obtained; any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
ex Chapter 05	Products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 5 used must be wholly obtained
ex 0502	Prepared pigs', hogs' or boars' bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 06	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which: all the materials of Chapter 6 used must be wholly obtained; the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 07	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used must be wholly obtained;
Chapter 08	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which: all the fruit and nuts used must be wholly obtained; the value of any materials of Chapter 17 used does not exceed 30 % of the value of the exworks price of the product
ex Chapter 09	Coffee, tea, maté and spices; except for:	Manufacture in which all the materials of Chapter 9 used must be wholly obtained
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	Manufacture from materials of any heading
0902	Tea, whether or not flavoured	Manufacture from materials of any heading
ex 0910	Mixtures of spices	Manufacture from materials of any heading
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used must be wholly obtained
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for:	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained
ex 1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713	Drying and milling of leguminous vegetables of heading No 0708
exChapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture in which all the materials of Chapter 12 used must be wholly obtained
ex1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled or frozen, whether or not cut, crushed or powdered:
ex121120	- Ginseng roots	Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex121130, ex121140 and ex121150	- Coca leafs, poppy straw and ephedra	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex121190	Vegetable products not elsewhere specified or included, other than cotton linters – Nuts, not containing added sugar or spirit – Peanut butter; mixtures based on cereals; palm hearts; maize (corn) – Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which all the materials of Chapter 14 used must be wholly obtained Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to1207 used exceeds 60 % of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1301	Lac; natural gums, resins, gumresins and oleoresins (for example, balsams)	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the exworks price of the product
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	Mucilages and thickeners, modified, derived from vegetable products	Manufacture from nonmodified mucilages and thickeners
	Other	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
1501	Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
	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 No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207
1502	Fats of bovine animals, sheep or goats, other than those of heading No 1503
	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 materials of Chapter 2 used must be wholly obtained
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
	Solid fractions	Manufacture from materials of any heading including other materials of heading No 1504
	Other	Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 1505	Refined lanolin	Manufacture from crude wool grease of heading No 1505
1506	Other animals 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 materials of Chapter 2 used must be wholly obtained
1507 to 1515	Vegetable oils and their fractions: Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Solid fractions, except for that of jojoba oil Other	Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from other materials of heading Nos 1507 to 1515 Manufacture in which all the vegetable materials used must be wholly obtained
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinized, whether or not refined, but not further prepared	Manufacture in which: all the materials of Chapter 2 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 may be used
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516	Manufacture in which: all the materials of Chapters 2 and 4 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 may be used
ex Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:	Manufacture from animals of Chapter 1
1604 and 1605	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved	Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
ex Chapter 17	Sugars and sugar confectionery; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 1701	Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks 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 coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks 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 of sugar, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
	Malt extract	Manufacture from cereals of Chapter 10
	Other	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
	Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which: all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained; all the materials of Chapters 2 and 3 used must be wholly obtained
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Manufacture from materials of any heading except potato starch of heading No 1108
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included	Manufacture: from materials not classified within heading No 1806; in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained, in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture from materials of any heading except those of Chapter 11
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants; except for:	Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
ex 2001	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2004 and ex 2005	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the materials used are classified within a heading other than that of the product
2006	Vegetables, fruit, nuts, fruitpeel and other parts of plants, preserved by sugar (drained, glacé or crystallized)	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
ex 2008	Nuts, not containing added sugar or spirit	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 exworks price of the product
	Peanut butter; mixtures based on cereals; palm hearts; maize (corn)	Manufacture in which all the materials used are classified within a heading other than that of the product
	Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
ex Chapter 21	Miscellaneous edible preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Manufacture in which: all the materials used are classified within a heading other than that of the product; all the chicory used must be wholly obtained
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
	Sauces and preparations therefor; mixed condiments and mixed seasonings	Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
	Mustard flour and meal and prepared mustard	Manufacture from materials of any heading
ex 2104	Soups and broths and preparations therefor	Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
2106	Food preparations not elsewhere specified or included	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
ex Chapter 22	Beverages, spirits and vinegar; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; all the grapes or any material derived from grapes used must be wholly obtained
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading No 2009	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
2207 2208	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages	Manufacture: using materials not classified in headings 2207 or 2208, in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume Manufacture: from materials not classified within heading Nos 2207 or 2208, in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2301	Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption	Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight	Manufacture in which all the maize used must be wholly obtained
ex 2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil	Manufacture in which all the olives used must be wholly obtained
2309	Preparations of a kind used in animal feeding	Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating; all the materials of Chapter 3 used must be wholly obtained
ex Chapter 24	Tobacco and manufactured tobacco substitutes; except for:	Manufacture in which all the materials of Chapter 24 used must be wholly obtained
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403	Smoking tobacco	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex Chapter 25	Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515	Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex 2516	Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518	Calcined dolomite	Calcination of dolomite not calcined
ex 2519	Crushed natural magnesium carbonate (magnesite), in hermeticallysealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or deadburned (sintered) magnesia	Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex 2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder	Grinding of mica or mica waste
ex 2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
Chapter 26	Ores, slag and ash	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2707	Oils in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	Operations of refining and/or one or more specific process(es) ¹	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
ex 2709	Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials
2710	Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations	Operations of refining and/or one or more specific process(es) ²	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
2711	Petroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es) ³	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
2712	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured	Operations of refining and/or one or more specific process(es) ⁴	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials	Operations of refining and/or one or more specific process(es) ⁵	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	Operations of refining and/or one or more specific process(es) ⁶	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks)	Operations of refining and/or one or more specific process(es) ⁷	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rareearth metals, of radioactive elements or of isotopes; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 2805	"Mischmetall"	Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 2811	Sulphur trioxide	Manufacture from sulphur dioxide	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 2840	Sodium perborate	Manufacture from disodium tetraborate pentahydrate	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 2852	- Mercury compounds of Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: –- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives -- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	- Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials, containing mercury compounds	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29	Organic chemicals; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process(es) ⁸	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
ex 2902	Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels	Operations of refining and/or one or more specific process(es) ⁹	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
ex 2905	Metal alcoholates of alcohols of this heading and of ethanol	Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 2932	Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the exworks price of the product Manufacture from materials of any heading	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
2933	Heterocyclic compounds with nitrogen heteroatom(s) only	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
2934	Nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
Ex 2937	Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
	-Other heterocyclic compounds with nitrogen hetero-atom(s) only	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	-Other nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
Ex 293911	Concentrates of poppy straw containing not less than 50% by weight of alkaloids	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
293980	Alkaloids of non-vegetal origin -Heterocyclic compounds with nitrogen heteroatom(s) only -Nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and2934 used may not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 30	Pharmaceutical products; except for:	Manufacture in which all the materials used are 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 exworks price of the product
ex 3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:
	- Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the exworks price of the 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 exworks price of the product
	animal blood prepared for therapeutic or prophylactic uses	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 exworks price of the product
	blood fractions other than antisera, haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the exworks price of the product
	haemoglobin, blood globulins and serum globulins	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 exworks 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 exworks price of the product
	Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes	Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes	Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	- Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ¹⁰	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3003 and 3004	Medicaments (excluding goods of heading No 3002, 3005 or 3006): Obtained from amikacin of heading No 2941 Other	Manufacture in which 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 Manufacture in which: 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 exworks price of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
ex3006	Appliances identifiable for ostomy use made of plastic	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	- Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable: --Made of plastic: --- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked --- Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content --- Other --Made of fabrics	Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product Manufacture in which:– the value of all the materials used does not exceed 50 % of the ex-works price of the product;– the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ¹¹ Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ¹² Manufacture from yarn ¹³ :	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
300670	Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex300692	Waste pharmaceuticals: Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 31	Fertilisers; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate	Manufacture in which: all the materials used are 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 exworks price of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3201	Tannins and their salts, ethers, esters and other derivatives	Manufacture from tanning extracts of vegetable origin	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes ¹⁴	Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils	Manufacture from materials of any heading, including materials of a different "group" ¹⁵ in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 34	Soap, organic surfaceactive agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3403	Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight	Operations of refining and/or one or more specific process(es) ¹⁶	Other operations than those referred to in column (3) in which all the materials used are 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 50 % of the exworks price of the product
3404	Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax	Manufacture in which all the materials used are 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 50 % of the exworks price of the product
	Other	Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading No 1516;	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
		fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
		materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the exworks price of the product.
ex Chapter 35	Albuminoidal substances; modified starches; glues; enzymes; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
	Starch ethers and esters	Manufacture from materials of any heading, including other materials of heading No 3505	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture from materials of any heading, except those of heading No 1108	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 37	Photographic or cinematographic goods; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3701	Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
	Instant print film for colour photography, in packs	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3702	Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3704	Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 38	Miscellaneous chemical products; except for:	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3801	Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
	Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils	Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3803	Refined tall oil	Refining of crude tall oil	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3805	Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3806	Ester gums	Manufacture from resin acids	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 3807	Wood pitch (wood tar pitch)	Distillation of wood tar	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
3808	Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles, and flypapers)	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
3811	Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
	Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the exworks price of the product
	Other	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3812	Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; antioxidizing preparations and other compound stabilizers for rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3813	Preparations and charges for fireextinguishers; charged fireextinguishing grenades	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3820	Antifreezing preparations and prepared deicing fluids	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 3821	Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3822	Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
3823	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
	Industrial monocarboxylic fatty acids, acid oils from refining	Manufacture in which all the materials used are classified within a heading other than that of the product
	Industrial fatty alcohols	Manufacture from materials of any heading including other materials of heading No 3823
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
	The following of this heading: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No 2905	Manufacture in which all the materials used are 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 exworks price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes
	Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters Fusel oil and Dippel's oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
	Other	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex3825	Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:
	-Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	Manufacture in which all the materials used are 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
	-Clinical waste: surgical gloves, mittens and mitts	Manufacture in which all the materials used are classified within a heading other than that of the product
	-Syringes, needles, catheters, cannulae and the like	Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3826	Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:
	Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content	Manufacture in which: the value of all the materials used does not exceed 50 % of the exworks price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product ¹⁷	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
	Other	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the exworks price of the product ¹⁸	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
ex 3907	Copolymer, made from polycarbonate and acrylonitrilebutadienestyrene copolymer (ABS)	Manufacture in which all the materials used are 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 50 % of the exworks price of the product ¹⁹
	Polyester	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product and/or manufacture from polycarbonate of tetrabromo(bisphenol A)
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms	Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the exworks price of the product
3916 to 3921	Semimanufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
	Flat products, further worked than only surfaceworked or cut into forms other than rectangular (including square); other products, further worked than only surfaceworked Other:	Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
	Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content	Manufacture in which: the value of all the materials used does not exceed 50 % of the exworks price of the product; the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product ²⁰	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
	Other	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product ²¹	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
ex 3916 and ex 3917	Profile shapes and tubes	Manufacture in which: the value of all the materials used does not exceed 50 % of the exworks price of the product; the value of any materials classified within the same heading as the product does not exceed 20 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
ex 3920	Ionomer sheet or film	Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
	Sheets of regenerated cellulose, polyamides or polyethylene	Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the exworks price of the product
ex 3921	Foils of plastic, metallized	Manufacture from highly transparent polyester foils with a thickness of less than 23 micron ²²	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
3922 to 3926	Articles of plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex Chapter 40	Rubber and articles thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the exworks price of the product
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:
	Retreaded pneumatic, solid or cushion tyres, of rubber	Retreading of used tyres
	Other	Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex 4017	Articles of hard rubber	Manufacture from hard rubber
ex Chapter 41	Raw hides and skins (other than furskins) and leather; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins, with wool on
ex4104 to 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared	Retanning of pretanned leather	Manufacture in which all the materials used are classified within a heading other than that of the product
4107	Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:	Retanning of pretanned leather	Manufacture in which all the materials used are classified within a heading other than that of the product
ex4114	Patent leather and patent laminated leather; metallized leather	Manufacture from leather of heading Nos 4104 to 4107, 4112 or 4113, provided its value does not exceed 50 % of the exworks price of the product
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 43	Furskins and artificial fur; manufactures thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4302	Tanned or dressed furskins, assembled:
	Plates, crosses and similar forms	Bleaching or dyeing, in addition to cutting and assembly of nonassembled tanned or dressed furskins
	Other	Manufacture from nonassembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from nonassembled tanned or dressed furskins of heading No 4302
ex Chapter 44	Wood and articles of wood; wood charcoal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or fingerjointed	Planing, sanding or fingerjointing
ex 4408	Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or fingerjointed	Splicing, planing, sanding or fingerjointing
ex 4409	Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or fingerjointed: Sanded or fingerjointed	Sanding or fingerjointing
	Beadings and mouldings	Beading or moulding
ex 4410 to ex 4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex 4415	Packing cases, boxes, crates, drums and similar packings, of wood	Manufacture from boards not cut to size
ex 4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418	Builders' joinery and carpentry of wood	Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
	Beadings and mouldings	Beading or moulding
ex 4421	Match splints; wooden pegs or pins for footwear	Manufacture from wood of any heading except drawn wood of heading No 4409
ex Chapter 45	Cork and articles of cork; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
4503	Articles of natural cork	Manufacture from cork of heading No 4501
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4811	Paper and paperboard, ruled, lined or squared only	Manufacture from papermaking materials of Chapter 47
4816	Carbon paper, selfcopy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture from papermaking materials of Chapter 47
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacturing in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 4818	Toilet paper	Manufacture from papermaking materials of Chapter 47
ex 4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from papermaking materials of Chapter 47
ex Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials not classified within heading Nos 4909 or 4911
4910	Calendars of any kind, printed, including calendar blocks:
	Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
	Other	Manufacture from materials not classified in heading Nos 4909 or 4911
ex Chapter 50	Silk; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 5003	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Carding or combing of silk waste
5004 to ex 5006	Silk yarn and yarn spun from silk waste	Manufacture from ²³ : raw silk or silk waste carded or combed or otherwise prepared for spinning, other natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5007	Woven fabrics of silk or of silk waste:	Manufacture from yarn ²⁴	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 exworks price of the product
ex Chapter 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5106 to 5110	Yarn of wool, of fine or coarse animal hair or of horsehair	Manufacture from ²⁵ : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5111 to 5113	Woven fabrics of wool, of fine or coarse animal hair or of horsehair:	Manufacture from yarn ²⁶	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 exworks price of the product
ex Chapter 52	Cotton; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5204 to 5207	Yarn and thread of cotton	Manufacture from ²⁷ : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5208 to 5212	Woven fabrics of cotton:	Manufacture from yarn ²⁸	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 exworks price of the product
ex Chapter 53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5306 to 5308	Yarn of other vegetable textile fibres; paper yarn	Manufacture from ²⁹ : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5309 to 5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:	Manufacture from yarn ³⁰	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 exworks price of the product
5401 to 5406	Yarn, monofilament and thread of manmade filaments	Manufacture from ³¹ : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5407 and 5408	Woven fabrics of manmade filament yarn:	Manufacture from yarn ³²	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 exworks price of the product
5501 to 5507	Manmade staple fibres	Manufacture from chemical materials or textile pulp
5508 to 5511	Yarn and sewing thread of manmade staple fibres	Manufacture from ³³ : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or papermaking materials
5512 to 5516	Woven fabrics of manmade staple fibres:	Manufacture from yarn ³⁴	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
ex Chapter 56	Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:	Manufacture from ³⁵ : coir yarn, natural fibres, chemical materials or textile pulp, or paper making materials
5602	Felt, whether or not impregnated, coated, covered or laminated:
	Needleloom felt	Manufacture from ³⁶ : natural fibres, chemical materials or textile pulp
	Other	Manufacture from ³⁷ : natural fibres, manmade staple fibres, 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
	Other	Manufacture from ³⁸ : natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or papermaking materials
5605	Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Manufacture from ³⁹ : natural fibres, manmade staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or papermaking materials
5606	Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop waleyarn	Manufacture from ⁴⁰ : natural fibres, manmade staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or papermaking materials
Chapter 57	Carpets and other textile floor coverings:
	Of needleloom felt	Manufacture from ⁴¹ : natural fibres, or chemical materials or textile pulp However jute fabric may be used as backing
	Of other felt	Manufacture from ⁴² : natural fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	Other	Manufacture from yarn ⁴³ . However, jute fabric may be used as backing
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:	Manufacture from yarn ⁴⁴	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 exworks price of the product
5805	Handwoven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needleworked tapestries (for example, petit point, cross stitch), whether or not made up	Manufacture in which all the materials used are classified within a heading other than that 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 exworks price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from yarn
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:	Manufacture from yarn
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902	Manufacture from yarn	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
5904	Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from yarn ⁴⁵
5905	Textile wall coverings:	Manufacture from yarn	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 exworks price of the product
5906	Rubberized textile fabrics, other than those of heading No 5902:	Manufacture from yarn
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from yarn	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
	Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas mantle fabric
	Other	Manufacture in which all the materials used are classified within a heading other than that of the product
5909 to 5911	Textile articles of a kind suitable for industrial use: Polishing discs or rings other than of felt of heading No 5911 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911 Other	Manufacture from yarn or waste fabrics or rags of heading No 6310 Manufacture from yarn ⁴⁶ Manufacture from yarn ⁴⁷
Chapter 60	Knitted or crocheted fabrics	Manufacture from yarn ⁴⁸ :
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted:
	Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Manufacture from fabric
	Other	Manufacture from yarn ⁴⁹ :
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for:	Manufacture from fabric
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	Embroidered	Manufacture from yarn ⁵⁰ , ⁵¹	Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product ⁵²
	Other	Manufacture from yarn ⁵³ , ⁵⁴	Making up followed by 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 goods of heading Nos 6213 and 6214 used does not exceed 47,5 % of the exworks price of the product
6217	Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:
	Embroidered	Manufacture from yarn ⁵⁵	Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product ⁵⁶
	Fireresistant equipment of fabric covered with foil of aluminized polyester	Manufacture from yarn ⁵⁷	Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the exworks price of the product ⁵⁸
	Interlinings for collars and cuffs, cut out	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 63	Other madeup textile articles; sets; worn clothing and worn textile articles; rags; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6301 to 6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	Of felt, of nonwovens	Manufacture from ⁵⁹ fibres, or chemical materials or textile pulp
	Other:
	Embroidered	Manufacture from yarn ⁶⁰ , ⁶¹	Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product
	Other	Manufacture from yarn ⁶² , ⁶³
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from yarn ⁶⁴ :
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:	Manufacture from fabric
6307	Other madeup articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, nonoriginating articles may be incorporated provided their total value does not exceed 25 % of the exworks price of the set
ex Chapter 64	Footwear, gaiters and the like; except for:	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 65	Headgear and parts thereof, except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres ⁶⁵
ex Chapter 66	Umbrellas, sun umbrellas, walkingsticks, seatsticks, whips, ridingcrops, and parts thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6601	Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 68	Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex 6812	Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate	Manufacture from materials of any heading
ex 6814	Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69	Ceramic products	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 70	Glass and glassware; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7003 ex 7004 and ex 7005	Glass with a nonreflecting layer	Manufacture from materials of heading No 7001
7006	Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
	glass plate substrate coated with dielectric thin film, semiconductor grade, in accordance with SEMII standards ⁶⁶	Manufacture from noncoated glass plate substrate of heading No 7006
	other	Manufacture from materials of heading No 7001
7007	Safety glass, consisting of toughened (tempered) or laminated glass	Manufacture from materials of heading No 7001
7008	Multiplewalled insulating units of glass	Manufacture from materials of heading No 7001
7009	Glass mirrors, whether or not framed, including rearview mirrors	Manufacture from materials of heading No 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture in which all the materials used are classified within a heading other than that of the product	Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the exworks price of the product
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)	Manufacture in which all the materials used are classified within a heading other than that of the product	Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the exworks price of the product or Handdecoration (with the exception of silkscreen printing) of handblown glassware, provided the value of the handblown glassware does not exceed 50 % of the exworks price of the product
ex 7019	Articles (other than yarn) of glass fibres	Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool
ex Chapter 71	Natural or cultured pearls, precious or semiprecious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7101	Natural or cultured pearls, graded and temporarily strung for convenience of transport	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 7102, ex 7103 and ex 7104	Worked precious or semiprecious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semiprecious stones
7106, 7108 and 7110	Precious metals:
	Unwrought	Manufacture from materials not classified within heading No 7106, 7108 or 7110	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
	Semimanufactured or in powder form	Manufacture from unwrought precious metals
ex 7107, ex 7109 and ex 7111	Metals clad with precious metals, semimanufactured	Manufacture from metals clad with precious metals, unwrought
7116	Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
7117	Imitation jewellery	Manufacture in which all the materials used are classified within a heading other than that of the product	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 exworks price of the product
ex Chapter 72	Iron and steel; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
7207	Semifinished products of iron or nonalloy steel	Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205
7208 to 7216	Flatrolled products, bars and rods, angles, shapes and sections of iron or nonalloy steel	Manufacture from ingots or other primary forms or semifinished materials of headings No 7206 or 7207
7217	Wire of iron or nonalloy steel	Manufacture from semifinished materials of heading No 7207
ex 7218	Semifinished products	Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
7219 to 7222	Flatrolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms or semifinished materials of heading No 7218
7223	Wire of stainless steel	Manufacture from semifinished materials of heading No 7218
ex 7224	Semifinished products	Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
7225 to 7228	Flatrolled products, hotrolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel	Manufacture from ingots or other primary forms or semifinished materials of headings No 7206, 7207, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semifinished materials of heading No 7224
ex Chapter 73	Articles of iron or steel; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7301	Sheet piling	Manufacture from materials of heading No 7206
7302	Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails	Manufacture from materials of heading No 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading No 7206, 7207, 7218 or 7224
ex 7307	Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts	Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the exworks price of the product
7308	Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridgesections, lockgates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex 7315	Skid chain	Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the exworks price of the product
ex Chapter 74	Copper and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
7401	Copper mattes; cement copper (precipitated copper)	Manufacture in which all the materials used are classified within a heading other than that of the product
7402	Unrefined copper; copper anodes for electrolytic refining	Manufacture in which all the materials used are classified within a heading other than that of the product
7403	Refined copper and copper alloys, unwrought:
	Refined copper	Manufacture in which all the materials used are classified within a heading other than that of the product
	Copper alloys and refined copper containing other elements	Manufacture from refined copper, unwrought, or waste and scrap of copper
7404	Copper waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
7405	Master alloys of copper	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 75	Nickel and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
7501 to 7503	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 76	Aluminium and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
7601	Unwrought aluminium	Manufacture in which: 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 exworks price of the product	Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602	Aluminium waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7616	Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium	Manufacture in which: all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 77	Reserved for possible future use in HS
ex Chapter 78	Lead and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks 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 within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
7802	Lead waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 79	Zinc and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
7901	Unwrought zinc	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
7902	Zinc waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 80	Tin and articles thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
8001	Unwrought tin	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
8002 and ex8007	Tin waste and scrap; other articles of tin	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 81	Other base metals; cermets; articles thereof:
	Other base metals, wrought; articles thereof	Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the exworks price of the product
	Other	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
8206	Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale	Manufacture in which all the materials used are classified within 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 exworks price of the set
8207	Interchangeable tools for hand tools, whether or not poweroperated, or for machinetools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product
8208	Knives and cutting blades, for machines or for mechanical appliances	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208	Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cakeservers, fishknives, butterknives, sugar tongs and similar kitchen or tableware	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
ex Chapter 83	Miscellaneous articles of base metal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the exworks price of the product
ex 8306	Statuettes and other ornaments, of base metal	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the exworks price of the product
ex Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 8401	Nuclear fuel elements	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the final product
8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8403 and ex 8404	Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers	Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks 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 exworks price of the product
8407	Sparkignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8408	Compressionignition internal combustion piston engines (diesel or semidiesel engines)	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8409	Parts suitable for use solely or principally with the engines of heading No 8407 or 8408	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8411	Turbojets, turbo propellers and other gas turbines	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks 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 exworks price of the product
ex 8413	Rotary positive displacement pumps	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
ex 8414	Industrial fans, blowers and the like	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8415	Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product; the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
ex 8419	Machines for wood, paper pulp and paperboard industries	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8423	Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8425 to 8428	Lifting, handling, loading or unloading machinery	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8429	Selfpropelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
	Road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pileextractors; snowploughs and snowblowers	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 8431	Parts suitable for use solely or principally with road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex8443	Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8444 to 8447	Machines of these headings for use in the textile industry	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 8448	Auxiliary machinery for use with machines of headings Nos 8444 and 8445	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8452	Sewing machines, other than booksewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
	Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used in assembling the head (without motor) does not exceed the value of the originating materials used; the thread tension, crochet and zigzag mechanisms used are already originating
	Other	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex8456, 8457 to 8465 and ex8466	Machinetools and machines and their parts and accessories of headings Nos 8456 to 8466, except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	- water-jet cutting machines; - parts and accessories of water-jet cutting machines	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8469 to 8472	Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
8482	Ball or roller bearings	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 8486	- Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- moulds, injection or compression types	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	- lifting, handling, loading or unloading machinery	Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8501	Electric motors and generators (excluding generating sets)	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks 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 exworks price of the product; where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 8504	Power supply units for automatic dataprocessing machines	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 8517	Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443,8525,8527 or 8528 ;	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where the value of all the non-originating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audiofrequency electric amplifiers; electric sound amplifier sets	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8519	Sound recording or reproducing apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8522	Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 or 8521	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8523	Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
	- Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
	- Matrices and masters for the production of discs, but excluding products of Chapter 37	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Smart cards	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8525	Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8527	Reception apparatus, for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
	- Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where the value of all the non-originating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8529	Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
	Suitable for use solely or principally with video recording or reproducing apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	- Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
	Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1,000 Volt	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables
	- Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
	- Connectors for optical fibres, optical fibre bundles or cables
	-- of plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	-- of ceramics	Manufacture in which all the materials used are classified within a heading other than that of the product
	-- of copper	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 50 % of the ex-works price of the product
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 8541	Diodes, transistors and similar semiconductor devices, except wafers not yet cut into chips	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
8542	Electronic integrated circuits
	- Monolithic integrated circuits	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	- Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8546	Electrical insulators of any material	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
	- Electronic microassemblies	Manufacture in which: — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	- Other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 86	Railway or tramway locomotives, rollingstock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signaling equipment of all kinds; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8608	Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex Chapter 87	Vehicles other than railway or tramway rollingstock, and parts and accessories thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8709	Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8710	Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars:
	With reciprocating internal combustion piston engine of a cylinder capacity:
	Not exceeding 50 cc	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex works price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 20 % of the exworks price of the product
	Exceeding 50 cc	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
	Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 8712	Bicycles without ball bearings	Manufacture from materials not classified in heading No 8714	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8715	Baby carriages and parts thereof	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
8716	Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex Chapter 88	Aircraft, spacecraft, and parts thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 8804	Rotochutes	Manufacture from materials of any heading including other materials of heading No 8804	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
8805	Aircraft launching gear; deckarrestor or similar gear; ground flying trainers; parts of the foregoing articles	Manufacture in which all the materials used are classified within a heading other than that of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
Chapter 89	Ships, boats and floating structures	Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9004	Spectacles, goggles and the like, corrective, protective or other	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex 9005	Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product; the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product; the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product; the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9011	Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product; the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
ex 9014	Other navigational instruments and appliances	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9016	Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9017	Drawing, markingout or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sighttesting instruments:
	Dentists' chairs incorporating dental appliances or dentists' spittoons	Manufacture from materials of any heading, including other materials of heading No 9018	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
9019	Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
	Parts and accessories	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9014 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionizing radiations	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9032	Automatic regulating or controlling instruments and apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
ex Chapter 91	Clocks and watches and parts thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
9105	Other clocks	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9109	Clock movements, complete and assembled	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where the value of all the nonoriginating materials used does not exceed the value of the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Manufacture: in which the value of all the materials used does not exceed 40 % of the exworks price of the product; where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9111	Watch cases and parts thereof	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9112	Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 40 % of the exworks price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	Of base metal, whether or not gold or silverplated, or of metal clad with precious metal	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
	Other	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product
ex 9401 and ex 9403	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:	Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
		its value does not exceed 25 % of the exworks price of the product; all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
ex Chapter 95	Toys, games and sports requisites; parts and accessories thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 9503	Other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 9506	Golf clubs and parts thereof	Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used
ex Chapter 96	Miscellaneous manufactured articles; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 9601 and ex 9602	Articles of animal, vegetable or mineral carving materials	Manufacture from "worked" carving materials of the same heading
ex 9603	Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), handoperated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops	Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, nonoriginating articles may be incorporated, provided their total value does not exceed 15 % of the exworks price of the set
9606	Buttons, pressfasteners, snapfasteners and pressstuds, button moulds and other parts of these articles; button blanks	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
9608	Ballpoints pens; felttipped and other poroustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609	Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nibpoints classified within the same heading may be used
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; inkpads, whether or not inked, with or without boxes	Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the exworks price of the product
ex 9613	Lighters with piezoigniter	Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the exworks price of the product
ex 9614	Smoking pipes and pipe bowls	Manufacture from roughly shaped blocks
9619	Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.	Manufacture in which all the materials used are classified within a heading other than that of the product
9620	Monopods, bipods, tripods and similar articles	Manufacture in which all the materials used are classified within a heading other than that of the product	[
Chapter 97	Works of art, collectors' pieces and antiques	Manufacture in which all the materials used are classified within a heading other than that of the product

ANNEX II

'ANNEX VIII to Protocol II
Overseas countries and territories

Within the meaning of this Protocol "overseas countries and territories" shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

Overseas countries and territories that have special relations with the Kingdom of Denmark:
- Greenland.
Overseas countries and territories that have special relations with the French Republic:
- New Caledonia and Dependencies,
- French Polynesia,
- French Southern and Antarctic Territories,
- Wallis and Futuna Islands.
- Saint-Barthélemy,
- Saint Pierre and Miquelon.

Overseas countries and territories that have special relations with the Kingdom of the Netherlands:
- Aruba,
- Bonaire,
- Curaçao,
- Saba,
- Sint Eustatius,
- Sint Maarten.
Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:
- Anguilla,
- Bermuda,
- Cayman Islands,
- Falkland Islands,
- South Georgia and South Sandwich Islands,
- Montserrat,
- Pitcairn,
- Saint Helena and its Dependencies
- British Antarctic Territory,
- British Indian Ocean Territory,
- Turks and Caicos Islands,
- British Virgin Islands.'