Proposal for a COUNCIL DECISION on the position to be taken 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 certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation

COUNCIL DECISION

Brussels, 7.7.2020

COM(2020) 295 final

EXPLANATORY MEMORANDUM

This proposal concerns the decision establishing the position to be taken on behalf of the European Union in the Trade Committee established by the Interim Partnership Agreement between the European Community, of the one part, and Pacific States of the other part (the “Agreement”), as regard the envisaged adoption of the decision amending certain provisions of the Protocol II to the Agreement.

The Partnership Agreement between the European Community, of the one part, and Pacific States of the other part (‘the Agreement’) aims to (a) enable Pacific States to benefit from the improved market access offered by the European Union (‘the EU’); (b) promote sustainable economic development and the gradual integration of Pacific States into the world economy; (c) establish a free trade areas between the European Union and the Pacific States based on common interest, 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; (d) set up the appropriate dispute settlement arrangements; and (e) to set up the appropriate institutional arrangements.

On 13 July 2009 the EU signed the Agreement ¹ , which has been provisionally applied by Papua New Guinea and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.

The Trade Committee is a body set up in accordance with Article 68 of the Agreement. It is composed of representatives of the EU and of the Pacific States (Papua New Guinea, Fiji, Samoa and the Solomon Islands). The Trade Committee adopts its rules of procedure, and it is co-chaired by a representative of the EU and a representative from the Pacific States.

The Trade Committee deals with all matters necessary for the implementation of the Agreement, including development cooperation. In the performance of its functions, the Trade Committee may (a) set up and oversee any special committees or bodies necessary for the implementation of the Agreement, (b) meet at any time agreed by the Parties, (c) consider any issues under the Agreement and take appropriate action in the exercise of its functions, and (d) 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.

On *September 2020*, during its eighth meeting, the Trade Committee is to adopt a Decision regarding the amendment of certain provisions of Protocol II concerning the definition of the concept of ‘originating products” and methods of administrative cooperation (‘the envisaged act’).

The purpose of the envisaged act is:

to update the provisions on rules of origin to the most recent developments and to provide the economic operators with simplified and more flexible rules of origin by adopting the following amendments:
1. delete the following provisions, which are no longer relevant:
  - paragraph 7 of Article 3: it is no longer relevant to specify that cumulation has started to apply after 1 January 2010 and 1 October 2015;
  - article 4 bis and Annex VIII A are no longer relevant since no neighbouring developing countries have been identified;
  - second sentence of paragraph 8 of Article 4, and Annex XII: it is no longer relvant to list the products originating in South Africa for which cumulation started to apply after 31 December 2009.

To make the title of Article 7 match the title shown in the index.
To introduce a new Article 12 titled "Accounting segregation" in Title II, which will allow economic operators to save costs by using this method of managing stocks.
To delete Article 13 of Title III, and to replace it with a new Article 14 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when tran-shipment or customs warehousing of originating goods takes place in a third country.
To delete Article 14 on “Exhibitions” and Article 38 on “Free zones”, which are no longer needed following the introduction of the provision on “non-alteration”.
To amend Article 15 of Title IV, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements.
To include a new Article 39 summarizing the functions and responsibilities of the Special Committee on Customs Cooperation and Rules of Origin, which are mentioned in different provisions of Protocol II, and to update accordingly Article 41.

To update Annex II to Protocol II of the Agreement to align it with the 2017 version of the HS Nomenclature.

Annex II to Protocol II is based on the 2007 version of the Harmonized System (HS) Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.

To amend the text of Annex IV to Protocol II of the Agreement in order to include the Croatian version of the invoice declaration.

The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States.

To update the list of OCTs in Annex VIII to Protocol II of the Agreement in order to align the list with the Treaty on the Functioning of the European Union.

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 has recently changed: Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the Union on 1 January 2012 and 1 January 2014 respectively, and Mayotte (FR) became an Outermost Region (OR) of the Union on 1 January 2014.

Following to the accession of Samoa and Solomon Islands to the Agreement, to remove both States from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

In view of the number of changes to be made in Protocol II to the Agreement and its annexes, clarity requires the Protocol to be replaced in its entirety.

Protocol II concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation was concluded in 2009. Certain provisions of the original Protocol II are not up to date to the most recent development on rules of origin resulting on impediments to benefit from the preferential treatment provided for the Agreement.

The proposed amendments will simplify, and provide more flexibility to fulfil the requirements and procedures of rules of origin. For example:

accounting segregation will allow economic operators to save costs in managing their stocks;

more flexibility is offered to economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when transhipment or customs warehousing of originating goods takes place in a third country;
the possibility for a registered exporter to exclusively use an invoice declaration as valid proof of origin will simplify the origin procedures and reduce the administrative costs linked to the issuing of movement certificates EUR.1, which will allow operators to fully benefit from preferential tariff treatment which may positively impact trade.

This simplification will therefore facilitate trade and enhance economic development in the Pacific Region by allowing economic operators to fully benefit from the preferential treatment under the Interim Economic Partnership Agreement.

The amendments will simplify and provide flexibility to fulfil the requirements and procedures of rules of origin. This simplification will facilitate trade and optimise the utilisation of the preferential treatment for economic operators. In addition, the proposed amendments will encourage regional integration and economic development in the Pacific States by offering more opportunities to operators to fulfil the rules of origin.

Amendments to products (headings and descriptions) mentioned in Annex II to Protocol II to the Agreement are necessary to align to the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.

Annex VIII to Protocol II to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol II, ‘overseas countries and territories’ shall mean the countries and territories referred to in Part four of the Treaty establishing the European Community. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.

It should be noted that Council Decision (EU) 2019/2143 of 11 November 2019 has already established the position to be taken on behalf of the EU in the Trade Committee established under the 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 (OJEU L 331, 20.12.2019, p1). For clarity, the position is recast (unchanged) in the current initiative.

The proposed decision fulfils the EU's obligations under the provisions of the Agreement.

Article 218(9) of the Treaty on the Functioning of the European Union (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 act which the Trade Committee is called upon to adopt constitutes an act having legal effects and it will be binding under international law in accordance with Articles 8, 68 and 78 of the Agreement.

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) TFEU.

The substantive legal basis for a decision under Article 218(9) 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) 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 should be the first subparagraph of Article 207 (4) of the TFEU.

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

As the act of the Trade Committee will amend the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

COUNCIL DECISION

on the position to be taken 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 certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation

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

Having regard to the proposal from the European Commission,

Whereas:

The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part ³ (the 'Agreement'),, which establishes a framework for an Economic Partnership Agreement has been provisionally applied by Papua New Guinea and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.
Pursuant to Articles 13 and 68 of the Agreement and Article 41of the Protocol II to the Agreement, the EPA Trade Committee may adopt amendments to the provisions of Protocol II to the Agreement.
The Trade Committee, during its eighth meeting on *September 2020*, is to adopt a decision amending certain provisions of the Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.
It is appropriate to establish the position to be taken on the Union's behalf in the Trade Committee, as the envisaged decision will be binding on the Union.
Protocol II concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation concluded in 2009, requires the amendments of certain provisions to update the rules of origin to the most recent development on rules of origin, to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment.
Amendments to products (headings and descriptions) mentioned in Annex II to Protocol II to the Agreement are necessary to align them with the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.

The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States. The text of Annex IV to Protocol II of the Agreement should be amended accordingly in order to include the Croatian version of the invoice declaration.
Annex VIII to Protocol II to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Part four of the Treaty establishing the European Community. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.
Owing to the accession of Samoa and Solomon Islands to the Agreement, both States should be removed from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on the Union's behalf in the eighth meeting of the Trade Committee shall be based on the draft act of the Trade Committee attached to this Decision.

Article 2

This Decision is addressed to the Commission.

Done at Brussels,

ANNEX to the Proposal for a Council Decision on the position to be taken 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 certain provisions of Protocol II concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Brussels, 7.7.2020

COM(2020) 295 final

DRAFT DECISION No … / 2020 OF 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, of … amending certain provisions of Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

ANNEX

DECISION No … / 2020
OF 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,

of …

amending certain provisions of Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

Having regard to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part ¹ (the 'Agreement'), which establishes a framework for an Economic Partnership Agreement, signed in London on 30 July 2009, and in particular Articles 8, 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 and the Republic of the Fiji Islands since 20 December 2009 and 28 July 2014, respectively. Following their accessions, the Independent State of Samoa and the Solomon Islands have also been provisionally applying the Agreement since 31 December 2018 and 17 May 2020 respectively.
In accordance with Article 8 of the Agreement, the Trade Committee shall review the provisions of Protocol II concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation with a view to their further simplification.
The Parties have carried out such review and agreed on the following amendments to Protocol II:

(i) To delete the following provisions, which are no longer applicable:

- Paragraph 7 of Article 3;
- Article 4 bis;
- Annexes VIII A and XII.
(ii) To make a corrigenda to the following provisions:
- Paragraph 8 of Article 4, by deleting the second sentence which is no longer applicable;

- Title of Article 7 to match the title shown in the index.
(iii) To introduce a new Article 12 titled "Accounting segregation" in Title II, which will allow economic operators to save costs by using this method of managing stocks;
(iv) To delete Article 13 of Title III, and to replace it with a new Article 14 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when tran-shipment or customs warehousing of originating goods takes place in a third country;

(v) To delete Article 14 on “Exhibitions” and Article 38 on “Free zones”, which are no longer needed following the introduction of the provision on “non-alteration”;

(vi) To amend Article 15 of Title IV, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements;

(vii) To include a new Article 39 summarizing the functions and responsibilities of the Special Committee on Customs Cooperation and Rules of Origin, which are mentioned in different provisions of Protocol II, and to update accordingly Article 41.

(4) Annex II to Protocol II of the Agreement is based on the 2007 version of the Harmonized System (HS) Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. It is necessary to update Annex II to Protocol II of the Agreement to align it with the 2017 version of the HS Nomenclature. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.

(5) The Treaty concerning the accession of the Republic of Croatia to the European Union was signed on 9 December 2011 and applied since 1 July 2013. The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Signatory Pacific States. The text of Annex IV to Protocol II of the Agreement should be amended accordingly in order to include the Croatian version of the invoice declaration.

(6) 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 has recently changed: Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the Union on 1 January 2012 and 1 January 2014 respectively, and Mayotte (FR) became an Outermost Region (OR) of the Union 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 align the list with the Treaty on the Functioning of the European Union.

(7) Owing to the accession of Samoa and Solomon Islands to the Agreement, both States should be removed from the meaning of “Other ACP States" referred to in Annex X of Protocol II.

(8) In view of the number of changes to be made, and for the sake of clarify, Protocol II to the Agreement should be replaced in its entirety,

HAS ADOPTED THIS DECISION:

Article 1

The text of Protocol II of the Agreement is replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption.

Done at … on…

On behalf of the Union On behalf of the Pacific States

ANNEX

PROTOCOL II

Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

INDEX

TITLE I

GENERAL PROVISIONS

Article

1. Definitions

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Articles

2. General requirements

3. Cumulation in the European Community

4. Cumulation in the Pacific States

5. Wholly obtained products

6. Sufficiently worked or processed products

7. Insufficient working or processing operations

8. Unit of qualification

9. Accessories, spare parts and tools

10. Sets

11. Neutral elements

12. Accounting segregation

TITLE III

TERRITORIAL REQUIREMENTS

Articles

13. Principle of territoriality

14. Non-alteration

TITLE IV

PROOF OF ORIGIN

Articles

15. General requirements

16. Procedure for the issue of a movement certificate EUR.1

17. Movement certificates EUR.1 issued retrospectively

18. Issue of a duplicate movement certificate EUR.1

19. Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

20. Conditions for making out an invoice declaration

21. Approved exporter

22. Validity of proof of origin

23. Submission of proof of origin

24. Importation by instalments

25. Exemptions from proof of origin

26. Information procedure for cumulation purposes

27. Supporting documents

28. Preservation of proof of origin and supporting documents

29. Discrepancies and formal errors

30. Amounts expressed in EUR

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Articles

31. Administrative conditions for products to benefit from the Agreement

32. Notification of information related to customs authorities

33. Mutual assistance

34. Verification of proof of origin

35. Verification of suppliers' declarations

36. Dispute settlement

37. Penalties

38. Derogations

39. Special Committee on Customs Cooperation and Rules of Origin

TITLE VI

CEUTA AND MELILLA

Article

40. Special conditions

TITLE VII

FINAL PROVISIONS

Articles

41. Revision and application of rules of origin

42. Annexes

43. Implementation of the Protocol

ANNEXES

ANNEX I to PROTOCOL II: Introductory notes to the list in Annex II

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

ANNEX II(a) to PROTOCOL II: Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III to PROTOCOL II: Form for movement certificate

ANNEX IV to PROTOCOL II: Invoice declaration

ANNEX V A to PROTOCOL II: Supplier declaration for products having preferential origin status

ANNEX V B to PROTOCOL II: Supplier declaration for products not having preferential origin status

ANNEX VI to PROTOCOL II: Information certificate

ANNEX VII to PROTOCOL II: Form for application for a derogation

ANNEX VIII to PROTOCOL II: Overseas countries and territories

ANNEX IX to PROTOCOL II: Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015

ANNEX X to PROTOCOL II: Other ACP States

ANNEX XI to PROTOCOL II: Products originating in South Africa excluded from cumulation provided for in Article 4

JOINT DECLARATION concerning the Principality of Andorra

JOINT DECLARATION concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) "manufacture" means any kind of working or processing including assembly or specific operations;

(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) "goods" means both materials and products;

(e) "customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) "ex-works price" means the price paid for the product ex-works to the manufacturer in the European Community or in a Pacific State in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;

(g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Community or in a Pacific State;

(h) "value of originating materials" means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;

(i) "value added" shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Community or in one of the Pacific States;

(j) "chapters" and "headings" mean the chapters and the four-digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";

(k) "classified" refers to the classification of a product or material under a particular heading;

(l) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m) "territories" includes territorial waters;

(n) "OCTs" means the Overseas Countries and Territories as defined in Annex VIII;

(o) "other ACP States" means all the ACP States with the exception of the Pacific States.

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1. For the purpose of the Interim Partnership Agreement, hereinafter referred to as "the Agreement" the following products shall be considered as originating in the European Community:

(a) products wholly obtained in the European Community within the meaning of Article 5 of this Protocol;

(b) products obtained in the European Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Community within the meaning of Article 6.

2. For the purpose of the Agreement, the following products shall be considered as originating in a Pacific State:

(a) products wholly obtained in a Pacific State within the meaning of Article 5 of this Protocol;

(b) products obtained in a Pacific State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Pacific State within the meaning of Article 6.

Article 3

Cumulation in the European Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the European Community if they are obtained there, incorporating materials originating in a Pacific State, in the other ACP States or in the OCTs, provided the working or processing carried out in the European Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the European Community.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the European Community, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(1)(b), working or processing carried out in a Pacific State, in the other ACP States or in the OCT shall be considered as having been carried out in the European Community when the products obtained undergo subsequent working or processing in the European Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the European Community only if the working or processing goes beyond the operations referred to in Article 7.

5. Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(a) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;

(b) materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

(c) the European Community will provide the Pacific States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the Pacific States shall publish according to their own procedures, the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

Article 4

Cumulation in the Pacific States

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in a Pacific State if they are obtained there, incorporating materials originating in the European Community, in the other ACP States, in the OCT or in the other Pacific States, provided the working or processing carried out in that Pacific State goes beyond that of the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that Pacific State.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the Pacific State, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(2)(b), working or processing carried out in the European Community, in the other Pacific States, in the other ACP States or in the OCT shall be considered as having been carried out in a Pacific State when the products obtained undergo subsequent working or processing in this Pacific State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this Pacific State only if the working or processing goes beyond the operations referred to in Article 7.

5. Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(b) materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

(c) the Pacific States will provide the European Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the Pacific States shall publish according to their own procedures, the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article shall not be applicable to the products listed in Annex IX. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex IX and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in a Pacific State or in an other ACP State member of an Economic Partnership Agreement (EPA).

8. This Article shall not apply to products of Annex XI originating in South Africa.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in a Pacific State or in the European Community:

(a) mineral products extracted from their soil or from their seabed;

(b) fruit and vegetable products harvested there;

(d) products from live animals raised there;

(e) (i) products obtained by hunting or fishing conducted there;

(ii) products of aquaculture, including mariculture, where the fish are born and raised there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the European Community or of a Pacific State by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced there exclusively from the products specified in subparagraphs (a) to (j).

2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered in a Member State of the European Community or in a Pacific State;

(b) which sail under the flag of a Member State of the European Community or of a Pacific State;

(i) they are at least 50 per cent owned by nationals of a Member State of the European Community or of a Pacific State;

(ii) they are owned by companies

– which have their head office and their main place of business in a Member State of the European Community or in a Pacific State; and

– which are at least 50 per cent owned by a Member State of the European Community or by a Pacific State, public entities or nationals of that State.

3. Notwithstanding the provisions of paragraph 2, the European Community shall recognise, upon request of a Pacific State, that vessels chartered or leased by the Pacific State shall be treated as "their vessels" to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the European Community has been offered the right of first refusal, has been accepted by the Special Committee on Customs Cooperation and Rules of Origin as providing adequate opportunities for developing the capacity of the Pacific State to fish on its own account and in particular as conferring on the Pacific State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.

4. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to Pacific States. In this case, products shall be deemed to have the origin of the State by whose nationals or by a company by which the vessel or factory ship is owned in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance to the provisions of paragraph 2(c).

Article 6

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the List in Annex II are fulfilled.

2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.

3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product which has acquired originating status by fulfilling the conditions set out in either List is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a), should not be used in the manufacture of a given product may nevertheless be used, provided that:

(a) their total value does not exceed 15 per cent of the ex-works price of the product;

(b) any of the percentages given in the List for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

6. (a) The Parties recognise that since the Lomé Convention was signed in 1976, Pacific States have not been able to develop an adequate national fleet respecting the vessel conditions of Article 5.2 of the present Protocol II. The Parties also recognise the special circumstances of the Pacific States encompassing the insufficient wholly‑obtained fish to meet on-land demand, the very limited fishing capacity of the Pacific States' fishing fleet, the reduced processing capability due to physical and economic factors, the low risk of destabilising the EU market due to large inflows of fishery products from the Pacific States, the geographical isolation of the Pacific States as well as the distance to the EU market. The Parties also share the final goal of promoting further development in the Pacific States while promoting sustainable fisheries and good fisheries governance.

(b) The Parties recognise the enormous importance of fisheries to the people of the Pacific States and that the fish, for example tuna in the Western and Central Pacific Ocean is the most important shared natural resource for long-term income and employment generation for the Pacific States. This shared fisheries resource in the waters of the Pacific States is subject to various management regimes at regional, sub-regional and national levels, including the Vessel Day Scheme aiming at regional sustainable tuna purse seine fisheries. These activities are subject to monitoring within the framework of the Western and Central Pacific Fisheries Commission, including the Vessel Monitoring System and Observer Programmes. In this context, the Parties agree that notwithstanding paragraph 1, when circumstances are such that wholly obtained products as defined in Article 5 paragraphs 1(f) and 1(g) cannot be sufficiently utilised to satisfy the on-land demand and following the prior notification to the European Commission by a Pacific State, processed fishery products of headings 1604 and 1605 manufactured in on-land premises in that State from non-originating materials of Chapter 03 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the European Commission shall indicate the reasons why the application of this paragraph will stimulate the development of the fisheries sector in that State, and shall include the necessary information about the species concerned, the products to be manufactured as well as an indication of the respective quantities to be involved.

(c) A report on the implementation of subparagraph (b) shall be drawn up no later than three years after the notification.

(d) On the basis of this report, the European Community and the requesting Pacific State shall hold consultations on the utilisation of subparagraph (b), taking into account in particular its development effects and the effective conservation and sustainable management of the resources and, if appropriate, amend it.

(e) Subparagraph (b) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.

(f) The provisions of this paragraph shall be applicable to imports from a Pacific State from the first day after the publication in the Official Journal of the European Union of a notice informing that the State concerned has made a notification to the European Commission in accordance with subparagraph (b).

7. Paragraphs 1 to 6 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing operations

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in (a) to (n);

(p) slaughter of animals.

2. All operations carried out either in the European Community or in the Pacific States on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

Accordingly, it follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(d) goods which do not enter and which are not intended to enter into the final composition of the product.

Article 12

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorised the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing such stocks.

2. The method referred to in paragraph 1 shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701 12, 1701 13, 1701 14 of the Harmonized System, which are being physically combined or mixed in a Pacific State or in the European Community before exportation to the European Community or the Pacific States, respectively.

3. The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the Pacific State(s) or in the Union is the same as that which would have been obtained had there been physical segregation of the stocks.

4. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.

5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.

6. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind

and commercial quality, with the same technical and physical characteristics, and which cannot

be distinguished from one another for origin purposes.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

1. Except as provided for in Articles 3 and 4 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Pacific States or in the European Community.

2. Except as provided for in Articles 3 and 4 where originating goods exported from a Pacific State or from the European Community to another country return, they must be considered as non‑originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same goods as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 14

Non-alteration

1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.

2. Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.

3. Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.

4. In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.

TITLE IV

PROOF OF ORIGIN

Article 15

General requirements

1. Products originating in a Pacific State shall, on importation into the European Community and products originating in the European Community shall, on importation into a Pacific State, benefit from the provisions of the Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 20(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 25, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

3. Upon notification in the Special Committee on Customs Cooperation and Rules of Origin, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 21 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraphs 1 (a) and (b), shall cease to apply.

4. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the Pacific States and the European Community.

Article 16

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink and in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Community or of a Pacific State if the products concerned can be considered as products originating in the European Community or in a Pacific State or in one of the other countries or territories referred to in Articles 3 and 4 and fulfill the other requirements of this Protocol.

5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 17

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 16(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

"ISSUED RETROSPECTIVELY"

5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 18

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. The duplicate issued in this way must be endorsed with the following word in English:

"DUPLICATE"

3. The endorsement referred to in paragraph 2 shall be inserted in the 'Remarks' box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 19

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in a Pacific State or in the European Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Pacific States or within the European Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.

Article 20

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 15(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 21, or

(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in a Pacific State or in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink and in printed characters.

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 21

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 22

Validity of proof of origin

1. A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 23

Submission of proof of origin

Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 24

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 25

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.

Article 26

Information procedure for cumulation purposes

1. When Articles 3(1) and 4(1) are applied, the evidence of originating status within the meaning of this Protocol of the materials coming from a Pacific State, from the European Community, from another ACP State or from an OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the European Community from which the materials came.

2. When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in a Pacific State, in the European Community, in another ACP State or in an OCT shall be given by the supplier's declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the European Community from which the materials came.

3. A separate supplier's declaration shall be made out by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.

4. The supplier's declaration may be made out on a pre-printed form.

5. The suppliers' declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier's declaration are established using electronic data‑processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are established. The said customs authorities may lay down conditions for the implementation of this paragraph.

6. The supplier's declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

7. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.

8. Suppliers' declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.

Article 27

Supporting documents

The documents referred to in Articles 16(3) and 20(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 where these documents are used in accordance with national law;

(c) documents proving the working or processing of materials in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 where these documents are used in accordance with national law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and in accordance with this Protocol.

Article 28

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 16(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 20(3).

3. The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 26(7).

4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 16(2).

5. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 29

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 30

Amounts expressed in euro

1. For the application of the provisions of Article 20(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of a Pacific State, of the Member States of the European Community and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 20(1)(b) or Article 25(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Special Committee on Customs Cooperation and Rules of Origin at the request of the European Community or of the Pacific States. When carrying out this review, the Special Committee on Customs Cooperation and Rules of Origin shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Administrative conditions for products to benefit from the Agreement

1. Products originating within the meaning of this Protocol in the Pacific States or in the European Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.

2. The Contracting Parties shall undertake to put in place:

(a) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3 and 4;

(b) the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.

They shall make the notifications referred to in Article 32.

Article 32

Notification of information related to customs authorities

1. The Pacific States and the Member States of the European Community shall provide each other, through the Commission of the European Communities, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier's declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates.

Movement certificates EUR.1 and invoice declarations or suppliers' declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities.

2. The Pacific States and the Member States of the European Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.

3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 33

Mutual assistance

1. In order to ensure the proper application of this Protocol, the European Community, the Pacific States and the other countries referred to in Articles 3 and 4 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier's declarations and the correctness of the information given in these documents. The Pacific States shall also:

(a) provide the European Community and each other with all the necessary support in the event of a request for a monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

(b) in accordance with Article 34, verify the originating status of products and the compliance with the other conditions laid down in this Protocol.

2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various Pacific States, in the European Community and the other countries concerned referred to in Articles 3 and 4.

Article 34

Verification of proof of origin

1. Subsequent verifications of proof of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request of verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in a Pacific State, in the European Community or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7. Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.

Article 35

Verification of suppliers' declarations

1. Verification of suppliers' declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

3. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier's declaration is correct and make it possible for them to determine whether and to what extent this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

4. The verification shall be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier's account or any other check which they consider appropriate in order to verify the correctness of any supplier's declaration.

5. Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

Article 36

Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 34 and 35 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Special Committee on Customs Cooperation and Rules of Origin.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 37

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 38

Derogations

1. Derogations from this Protocol may be adopted by the Special Committee on Customs Cooperation and Rules of Origin, hereafter in this Article referred to as "the Committee", where the development of existing industries or the creation of new industries in the Pacific States justifies them.

The Pacific State or States concerned shall, either before or when it submits the matter to the Committee, notify the European Community of its request for derogation together with the reasons for the request in accordance with paragraph 2.

The European Community shall respond positively to all the Pacific States' requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established European Community industry.

2. In order to facilitate the examination by the Committee of requests for derogation, the Pacific State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:

– description of the finished product,

– nature and quantity of materials originating in a third country,

– nature and quantity of materials originating in a Pacific States or the countries or territories referred to in Articles 3 and 4 or the materials which have been processed there,

– manufacturing processes,

– value added,

– number of employees in the enterprise concerned,

– anticipated volume of exports to the European Community,

– other possible sources of supply for raw materials,

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

– other observations.

The same rules shall apply to any requests for extension.

The Committee may modify the form.

3. The examination of requests shall in particular take into account:

(a) the level of development or the geographical situation of the Pacific State concerned;

(b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in a Pacific State to continue its exports to the European Community, with particular reference to cases where this could lead to cessation of its activities;

(c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment programme would enable these rules to be satisfied by stages.

4. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.

5. In addition, an examination shall be carried out with a favourable bias having particular regard to:

(a) the economic and social impact of the decision to be taken especially in respect of employment;

(b) the need to apply the derogation for a period taking into account the particular situation of the Pacific State concerned and its difficulties.

6. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which one or more Pacific States have special relations, provided that satisfactory administrative cooperation can be established.

7. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the Pacific State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the European Community or of one or more of its Member States.

8. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than 75 working days after the request is received by the EC Co‑chairman of the Committee. If the European Community does not inform a Pacific State of its position on the request within this period, the request shall be deemed to have been accepted.

9. (a) The derogation shall be valid for a period, generally of five years, to be determined by the Committee.

(b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the Pacific State or States concerned submit(s), three months before the end of each period, a proof that it is/they are still unable to meet the conditions of this Protocol which have been derogated from.

If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 8. All necessary measures shall be taken to avoid interruptions in the application of the derogation.

(c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

Article 39

Special Committee on Customs Cooperation and Rules of Origin

1. A Special Committee on Customs Cooperation and Rules of Origin established pursuant to Article 68 of the Agreement (hereinafter referred to as ‘the Committee’), shall be responsible for the effective implementation and operation of this Protocol.

2. For the purpose of this Protocol, the Committee shall, inter alia, have the following functions:

(a) taking decisions on derogations from this Protocol, under the conditions laid down in Article 38;

(b) reviewing and making appropriate recommendations, as necessary, to the Trade Committee on:

(i) the implementation and operation of this Protocol; and

(ii) any amendments of the provision of this Protocol proposed by a Party;

For this purpose, the Committee shall take into consideration the development needs of the Pacific States.

(d) considering any other matter related to this Protocol as the representatives of the Parties may agree.

3. The Committee shall meet at any time agreed by the Parties.

4. The Committee shall be composed by officials from the European Union and officials from the Pacific States responsible for customs matters. The Committee may call upon appropriate expertise where necessary.

TITLE VI

CEUTA AND MELILLA

Article 40

Special conditions

1. The term "European Community" used in this Protocol does not cover Ceuta and Melilla. The term "products originating in the European Community" does not cover products originating in Ceuta and Melilla.

2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in a Pacific State when imported into Ceuta and Melilla.

3. Where products wholly obtained in Ceuta, Melilla or in the European Community undergo working and processing in a Pacific State, they shall be considered as having been wholly obtained in a Pacific State.

4. Working or processing carried out in Ceuta, Melilla or in the European Community shall be considered as having been carried out in a Pacific State, when materials undergo further working or processing in a Pacific State.

5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 7 of this Protocol shall not be considered as working or processing.

6. Ceuta and Melilla shall be considered as a single territory.

TITLE VII

FINAL PROVISIONS

Article 41

Revision and application of rules of origin

1. The Trade Committee may decide to amend the provisions of this Protocol.

2. Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed every five (5) years after entry into force of this Protocol, with a view to making any necessary amendments or adaptations. In such review, the Parties shall also take into account development needs of the Pacific States such as development of technologies, production processes and all other factors.

3. The decisions taken shall be implemented as soon as possible.

Article 42

Annexes

The Annexes to this Protocol shall form an integral part thereof.

Article 43

Implementation of the Protocol

The European Community and the Pacific States shall each take the steps necessary to implement this Protocol.

ANNEX I to Protocol II

Introductory notes to the list in Annex II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.

Note 2:

1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.

2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.

4. Where, for an entry in the first two columns, a rule is specified in both column 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3:

1. The provisions of Article 6 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the European Community or in the Pacific States.

Example:

An engine of heading No 8407, for which the rule states that the value of the non‑originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading No ex 7224.

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

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

3. Without prejudice to Note 3.2 where a rule states that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No ..." means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

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

Example:

The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials among other materials may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.

5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).

Example:

The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is the fibre stage.

6. Where, in a rule in the list, two percentages are given for the maximum value of non‑originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

Note 4:

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

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

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

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

Note 5:

1. Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

2. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

– silk,

– wool,

– coarse animal hair,

– fine animal hair,

– horsehair,

– cotton,

– paper-making materials and paper,

– flax,

– true hemp,

– jute and other textile bast fibres,

– sisal and other textile fibres of the genus Agave,

– coconut, abaca, ramie and other vegetable textile fibres,

– synthetic man-made filaments,

– artificial man-made filaments,

– current conducting filaments,

– synthetic man-made staple fibres of polypropylene,

– synthetic man-made staple fibres of polyester,

– synthetic man-made staple fibres of polyamide,

– synthetic man-made staple fibres of polyacrylonitrile,

– synthetic man-made staple fibres of polyimide,

– synthetic man-made staple fibres of polytetrafluoroethylene,

– synthetic man-made staple fibres of polyphenylene sulphide,

– synthetic man-made staple fibres of polyvinyl chloride,

– other synthetic man-made staple fibres,

– artificial man-made staple fibres of viscose,

– other artificial man-made staple fibres,

– yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,

– yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,

– products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

– other products of heading No 5605.

Example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non‑originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

Example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 per cent in respect of this yarn.

4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film", this tolerance is 30 per cent in respect of this strip.

Note 6:

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

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

2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.

3. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.

For example, ² if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

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

Note 7:

1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process ³ ;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerization;

(h) alkylation;

(i) isomerization.

2. For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process ⁴ ;

(d) reforming;

(e) extraction by means of selective solvents;

(g) polymerization;

(h) alkylation;

(i) isomerization;

(j) in respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;

(l) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;

(n) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush‑discharge.

3. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.

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 non‑originating 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex-works 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 ex‑works 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 ex‑works 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 ex‑works 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
ex Chapter 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
ex 1211	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:
ex 121120	‑ 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
ex 121130, ex 121140 and ex 121150	‑ Coca leafs, poppy straw and ephedra	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex 121190	Vegetable products not elsewhere specified or included, other than cotton linters:	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
	– 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 ex-works 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 ex-works price of the product
1301	Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams)	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex‑works price of the product
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	‑ Mucilages and thickeners, modified, derived from vegetable products	Manufacture from non‑modified mucilages and thickeners
	‑ Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 No 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 No 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	Manufacture in which all the materials used are classified within a heading other than that of the product
	‑ Solid fractions, except for that of jojoba oil	Manufacture from other materials of heading Nos 1507 to 1515
	‑ Other	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, inter‑esterified, re‑esterified 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 ex‑works 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 ex‑works price of the product
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	‑ Chemically pure maltose and fructose	Manufacture from materials of any heading including other materials of heading No 1702
	‑ Other sugars in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product
	‑ Other	Manufacture in which all the materials used must already be originating
ex 1703	Molasses resulting from the extraction or refining of sugar, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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), pre‑cooked, 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 ex‑works 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, fruit‑peel 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 non‑alcoholic 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 ex‑works price of the product; ‑ any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength	Manufacture: ‑ using materials not classified in headings No 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
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages	Manufacture: ‑ from materials not classified within heading No 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 hermetically‑sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead‑burned (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 ex‑works price of the product
ex 2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder	Grinding of mica or mica waste
ex 2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
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 non‑aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	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 ex‑works 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) 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 ex‑works price of the product
2711	Petroleum gases and other gaseous hydrocarbons	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 ex‑works 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) 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 ex‑works 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) 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 ex‑works 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) ¹⁰	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 ex‑works 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, cut‑backs)	Operations of refining and/or one or more specific process(es) ¹¹	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 ex‑works price of the product
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare‑earth 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 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 2805	"Mischmetall"	Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works price of the product
ex 2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works 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	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 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	‑ ‑ Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	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
	‑ 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 No 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 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 2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process(es) ¹²	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 ex‑works 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) ¹³	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 ex‑works 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 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
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 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 2932	‑ Internal ethers 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 in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
	‑ Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	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
2933	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 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
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 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 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 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; 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
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 ex‑works price of the product
293980	Alkaloids of non-vegetal origin:
	‑ 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 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
	‑ 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 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 ex‑works 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 micro‑organisms (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 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
	‑ 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
	‑ ‑ other	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex‑works price of the product
	‑ 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 Nos 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 Nos 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 No 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 No 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 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 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 ¹⁴	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	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
	‑ 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; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product
ex 3006	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	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 25 % of the ex-works 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 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 ¹⁵	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 any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ¹⁶	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	‑ ‑ Made of fabrics	Manufacture from yarn ¹⁷
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
ex 300692	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 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 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 ex‑works price of the product; ‑ the value of all the materials 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 40 % of the ex‑works 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 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 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 ex‑works price of the product
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes ¹⁸	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 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 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 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
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 by‑products 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" ¹⁹ in this heading. However, materials of the same group may be used, provided their value does 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
ex Chapter 34	Soap, organic surface‑active 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 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 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) ²⁰	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 ex‑works 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 ex‑works price of the product
	‑ Other	Manufacture from materials of any heading, except: ‑ hydrogenated oils having the character of waxes of heading No 1516; ‑ fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; ‑ materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex‑works price of the product.	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 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
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 ex‑works 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 ex‑works 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 ex‑works 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 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 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 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
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 No 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % 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	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 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
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 No 3701 or 3702	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 ex‑works 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 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 3801	‑ Colloidal graphite in suspension in oil and semi‑colloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 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 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
3808	Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur‑treated bands, wicks and candles, and fly‑papers)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works 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 ex‑works price of the products
3811	Anti‑knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti‑corrosive 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 ex‑works price of the product
	‑ Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product
3812	Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti‑oxidizing 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 ex‑works price of the product
3813	Preparations and charges for fire‑extinguishers; charged fire‑extinguishing grenades	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
3820	Anti‑freezing preparations and prepared de‑icing fluids	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works 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 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	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	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
	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 ex‑works price of the product
ex 3825	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 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 ²¹	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 the materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product ²²	Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product
ex 3907	‑ Copolymer, made from polycarbonate and acrylonitrile‑butadiene‑styrene 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 ex‑works price of the product ²³
	‑ Polyester	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex‑works 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 ex‑works price of the product
3916 to 3921	Semi‑manufactures 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 surface‑worked or cut into forms other than rectangular (including square); other products, further worked than only surface‑worked	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 25 % of the ex‑works price of the product
	‑ Other:
	‑ ‑ 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 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 ²⁴	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 any materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product ²⁵	Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works 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 ex‑works price of the product; ‑ the value of any materials classified within the same heading as the product does not exceed 20 % 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
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 ex‑works 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 ex‑works price of the product
ex 3921	Foils of plastic, metallized	Manufacture from highly transparent polyester foils with a thickness of less than 23 micron ²⁶	Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works 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 ex‑works 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 ex‑works 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 No 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
ex 4104 to 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared	Retanning of pre‑tanned 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 No 4114:	Retanning of pre‑tanned leather	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4114	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 ex‑works 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 non‑assembled tanned or dressed furskins
	‑ Other	Manufacture from non‑assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non‑assembled 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 finger‑jointed	Planing, sanding or finger‑jointing
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 finger‑jointed	Splicing, planing, sanding or finger‑jointing
ex 4409	Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger‑jointed:
	‑ Sanded or finger‑jointed	Sanding or finger‑jointing
	‑ 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 paper‑making materials of Chapter 47
4816	Carbon paper, self‑copy 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 paper‑making 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 ex‑works price of the product
ex 4818	Toilet paper	Manufacture from paper‑making materials of Chapter 47
ex 4819	Cartons, boxes, cases, bags and other packing 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 ex‑works price of the product
ex 4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product
ex 4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper‑making 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 No 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 ex‑works price of the product
	‑ Other	Manufacture from materials not classified in heading No 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 ²⁷ : ‑ 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 ‑ paper‑making materials
5007	Woven fabrics of silk or of silk waste:	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 ex‑works 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 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 ‑ paper‑making materials
5111 to 5113	Woven fabrics of wool, of fine or coarse animal hair or of horsehair:	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 ex‑works 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 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 ‑ paper‑making materials
5208 to 5212	Woven fabrics of cotton:	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 ex‑works 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 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 ‑ paper‑making materials
5309 to 5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn	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, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex‑works price of the product
5401 to 5406	Yarn, monofilament and thread of man‑made filaments	Manufacture from ³⁵ : ‑ 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 ‑ paper‑making materials
5407 and 5408	Woven fabrics of man‑made filament yarn	Manufacture from yarn ³⁶	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex‑works price of the product
5501 to 5507	Man‑made staple fibres	Manufacture from chemical materials or textile pulp
5508 to 5511	Yarn and sewing thread of man‑made staple fibres	Manufacture from ³⁷ : ‑ 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 ‑ paper‑making materials
5512 to 5516	Woven fabrics of man‑made staple fibres	Manufacture from yarn ³⁸	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 ex‑works price of the product
ex Chapter 56	Wadding, felt and non‑wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:	Manufacture from ³⁹ : ‑ 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 ⁴⁰ : ‑ natural fibres, ‑ chemical materials or textile pulp
	‑ Other	Manufacture from ⁴¹ : ‑ natural fibres, ‑ man‑made 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 ⁴² : ‑ natural fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials
5605	Metallized yarn, whether or not gimped, being 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 ⁴³ : ‑ natural fibres, ‑ man‑made staple fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials
5606	Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale‑yarn	Manufacture from ⁴⁴ : ‑ natural fibres, ‑ man‑made staple fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials
Chapter 57	Carpets and other textile floor coverings:
	‑ Of needleloom felt	Manufacture from ⁴⁵ : ‑ natural fibres, or ‑ chemical materials or textile pulp However jute fabric may be used as backing
	‑ Of other felt	Manufacture from ⁴⁶ : ‑ natural fibres not carded or combed or otherwise processed for spinning, or ‑ chemical materials or textile pulp
	‑ Other	Manufacture from yarn ⁴⁷ . 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 ⁴⁸	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex‑works price of the product
5805	Hand‑woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle‑worked 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 ex‑works 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 ex‑works 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 ⁴⁹
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 ex‑works 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 back‑cloths 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 ex‑works 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	Manufacture from yarn or waste fabrics or rags of heading No 6310
	‑ 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	Manufacture from yarn ⁵⁰
	‑ Other	Manufacture from yarn ⁵¹
Chapter 60	Knitted or crocheted fabrics	Manufacture from yarn ⁵²
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 ⁵³
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 ⁵⁴ ⁵⁵	Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product ⁵⁶
	‑ Other	Manufacture from yarn ⁵⁷ ⁵⁸	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 ex‑works 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 ⁵⁹	Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product ⁶⁰
	‑ Fire‑resistant equipment of fabric covered with foil of aluminized polyester	Manufacture from yarn ⁶¹	Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex‑works price of the product ⁶²
	‑ 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 ex‑works price of the product
ex Chapter 63	Other made‑up 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 ⁶³ ‑ fibres, or ‑ chemical materials or textile pulp
	‑ Other:
	‑ ‑ Embroidered	Manufacture from yarn ⁶⁴ ⁶⁵	Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product
	‑ ‑ Other	Manufacture from yarn ⁶⁶ ⁶⁷
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from yarn ⁶⁸
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods	Manufacture from fabric
6307	Other made‑up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
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, non‑originating articles may be incorporated provided their total value does not exceed 25 % of the ex‑works 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 in‑soles, 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
6505	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; hair‑nets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres ⁶⁹
ex Chapter 66	Umbrellas, sun umbrellas, walking‑sticks, seat‑sticks, whips, riding‑crops, 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 walking‑stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 non‑reflecting 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, semi‑conductor grade, in accordance with SEMII standards ⁷⁰	Manufacture from non‑coated 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	Multiple‑walled insulating units of glass	Manufacture from materials of heading No 7001
7009	Glass mirrors, whether or not framed, including rear‑view 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 ex‑works 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 ex‑works price of the product or Hand‑decoration (with the exception of silk‑screen printing) of hand‑blown glassware, provided the value of the hand‑blown glassware does not exceed 50 % of the ex‑works price of the product
ex 7019	Articles (other than yarn) of glass fibres	Manufacture from: ‑ uncoloured slivers, rovings, yarn or chopped strands, or ‑ glass wool
ex Chapter 71	Natural or cultured pearls, precious or semi‑precious 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 ex‑works price of the product
ex 7102, ex 7103 and ex 7104	Worked precious or semi‑precious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semi‑precious 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
	‑ Semi‑manufactured or in powder form	Manufacture from unwrought precious metals
ex 7107, ex 7109 and ex 7111	Metals clad with precious metals, semi‑manufactured	Manufacture from metals clad with precious metals, unwrought
7116	Articles of natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works 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 ex‑works 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	Semi‑finished products of iron or non‑alloy steel	Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205
7208 to 7216	Flat‑rolled products, bars and rods, angles, shapes and sections of iron or non‑alloy steel	Manufacture from ingots or other primary forms or semi‑finished materials of headings No 7206 or 7207
7217	Wire of iron or non‑alloy steel	Manufacture from semi‑finished materials of heading No 7207
ex 7218	Semi‑finished products	Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
7219 to 7222	Flat‑rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms or semi‑finished materials of heading No 7218
7223	Wire of stainless steel	Manufacture from semi‑finished materials of heading No 7218
ex 7224	Semi‑finished products	Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
7225 to 7228	Flat‑rolled products, hot‑rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non‑alloy steel	Manufacture from ingots or other primary forms or semi‑finished materials of headings No 7206, 7207, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi‑finished 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 (cross‑ties), fish‑plates, 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 ex‑works price of the product
7308	Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
7801	Unwrought lead:
	‑ Refined lead	Manufacture from "bullion" or "work" lead
	‑ Other	Manufacture in which all the materials used are classified 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 ex‑works 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 ex‑works 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 ex 8007	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 ex‑works 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 ex‑works price of the set
8207	Interchangeable tools for hand tools, whether or not power‑operated, or for machine‑tools (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 ex‑works 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 ex‑works 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, cake‑servers, fish‑knives, butter‑knives, 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 ex‑works 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 ex‑works 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 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
ex 8401	Nuclear fuel elements	Manufacture in which the value of all the materials used does not exceed 30 % of the ex‑works 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 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
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 ex‑works price of the product
8406	Steam turbines and other vapour turbines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
8407	Spark‑ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
8408	Compression‑ignition internal combustion piston engines (diesel or semi‑diesel engines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 ex‑works price of the product
8411	Turbo‑jets, 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 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
8412	Other engines and motors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
ex 8413	Rotary positive displacement pumps	Manufacture in which: ‑ 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
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 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
8415	Air conditioning machines, comprising a motor‑driven 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 ex‑works 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 ex‑works price of the product; ‑ 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 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 ex‑works 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 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
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 ex‑works 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 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
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 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
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 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
8429	Self‑propelled 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 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 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
8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile‑drivers and pile‑extractors; snow‑ploughs and snow‑blowers	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 value of 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
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 ex‑works 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 ex‑works 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 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
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 ex‑works 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 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
ex 8443	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 ex‑works 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 ex‑works price of the product
8452	Sewing machines, other than book‑sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing 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 ex‑works price of the product; ‑ where the value of all the non‑originating 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 ex‑works price of the product
ex 8456, 8457 to 8465 and ex 8466	Machine‑tools 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 ex‑works 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 ex‑works 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 ex‑works 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 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
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 ex‑works 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 ex‑works 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 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
8501	Electric motors and generators (excluding generating sets)	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 8503 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
8502	Electric generating sets and rotary converters	Manufacture: ‑ in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product; ‑ 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 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
ex 8504	Power supply units for automatic data‑processing machines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 No 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; audio‑frequency electric amplifiers; electric sound amplifier sets	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
8519	Sound 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 30 % of the ex‑works 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 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 30 % of the ex‑works price of the product
8522	Parts and accessories suitable for use solely or principally with the apparatus of heading No 8519 or 8521	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 radio‑telephony, radio‑telegraphy, radio‑broadcasting 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 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
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 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
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 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
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 No 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 ex‑works 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 No 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 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
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 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
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 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
ex 8541	Diodes, transistors and similar semi‑conductor 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 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
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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 Nos 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, rolling‑stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
8608	Railway or tramway track fixtures and fittings; mechanical (including electro‑mechanical) 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 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
ex Chapter 87	Vehicles other than railway or tramway rolling‑stock, and parts and accessories thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
8709	Works trucks, self‑propelled, 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 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
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 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
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side‑cars; side‑cars:
	‑ 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 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 20 % of the ex‑works price of the product
	‑ ‑ 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 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
	‑ Other	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 30 % of the ex‑works 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 ex‑works 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 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
8716	Trailers and semi‑trailers; 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 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
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 ex‑works 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 ex‑works price of the product
8805	Aircraft launching gear; deck‑arrestor 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 ex‑works 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 ex‑works 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 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
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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product; ‑ 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 30 % of the ex‑works 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 ex‑works price of the product; ‑ 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 30 % of the ex‑works 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 ex‑works price of the product; ‑ 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 30 % of the ex‑works 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 ex‑works price of the product; ‑ 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 30 % of the ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
9017	Drawing, marking‑out 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 ex‑works price of the product
9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro‑medical apparatus and sight‑testing 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 ex‑works 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 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
9019	Mechano‑therapy appliances; massage apparatus; psychological aptitude‑testing 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 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
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 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
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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 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 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 30 % of the ex‑works price of the product
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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, X‑ray, cosmic or other ionizing radiations	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works 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 ex‑works 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 ex‑works 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 ex‑works 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 ex‑works price of the product
9105	Other clocks	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 30 % of the ex‑works 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 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 30 % of the ex‑works 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 ex‑works 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 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
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 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
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 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
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	‑ Of base metal, whether or not gold‑ or silver‑plated, or of metal clad with precious metal	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 50 % of the ex‑works 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 ex‑works 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 ex‑works 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 name‑plates 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: ‑ its value does not exceed 25 % of the ex‑works 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	Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name‑plates 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 ex‑works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product
ex 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; reduced‑size ("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 ex‑works 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), hand‑operated 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 ex‑works 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, non‑originating articles may be incorporated, provided their total value does not exceed 15 % of the ex‑works price of the set
9606	Buttons, press‑fasteners, snap‑fasteners and press‑studs, 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 ex‑works price of the product
9608	Ball‑points pens; felt‑tipped and other porous‑tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil‑holders 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 nib‑points 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; ink‑pads, 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 ex‑works price of the product
ex 9613	Lighters with piezo‑igniter	Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex‑works 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(a) to Protocol II

DEROGATIONS FROM THE 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 the Agreement. It is therefore necessary to consult the other parts of the Agreement.

Common provisions

1. For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.

2. A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:

"Derogation – Annex II(a) of Protocol … – Materials of HS heading No … originating from … used."

These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 16 of the Protocol, or shall be added to the invoice declaration referred to in Article 20 of the Protocol.

3. The Pacific States and the Member States of the European Community shall take the measures necessary on their part to implement this Annex.

HS heading	Description of product		Working or processing, carried out on non‑originating materials, which confers originating status
ex Chapter 4	Dairy produce: ‑ with a content of materials of Chapter 17 not more than 20 % by weight		Manufacture in which all the materials of Chapter 4 used are wholly obtained
Chapter 6	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 are wholly obtained
ex Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons: ‑ with a content of materials of Chapter 17 not more than 20 % by weight		Manufacture in which all the materials of Chapter 8 used are wholly obtained
ex 1101 to ex 1104	Products of the milling industry, of cereals other than rice		Manufacture from cereals of Chapter 10, other than rice of heading No 1006
1301	Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams)		Manufacture in which the value of all the materials of heading No 1301 used does not exceed 60 % of the ex‑works price of the product
ex 1302	Vegetable saps and extracts; pectics substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: ‑ other than mucilages and thickeners, modified, derived from vegetable products		Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included		Manufacture from materials of any heading except that of the product
ex 1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: ‑ other than solid fractions		Manufacture from materials of any heading except that of the product
ex 1507 to ex 1515	Vegetable oils and their fractions: ‑ other than olive oils under headings No 1509 and 1510		Manufacture from materials of any heading except that of the product
ex 1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter‑esterified, re‑esterified or elaidinised, whether or not refined, but not further prepared: ‑ fats and oils and their fractions of hydrogenated castor oil, so called "opal wax"		Manufacture from materials classified in a heading other than that of the product
ex Chapter 18	Cocoa and cocoa preparations: ‑ with a content of materials of Chapter 17 not more than 20 % by weight		Manufacture from materials of any heading, except that of the product
ex 1901	Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings No 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included: ‑ with a content of materials of Chapter 17 not more than 20 % by weight		Manufacture from materials of any heading, except that 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 products of Chapter 11 used are originating
	‑ containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which: ‑ all the products of Chapter 11 used are originating, ‑ all the materials of Chapters 2 and 3 used are wholly obtained
1903	Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms: ‑ with a content of materials of heading No 1108.13 (potato starch) not more than 20 % by weight	Manufacture from materials of any heading, except that of the product
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), pre‑cooked or otherwise prepared, not elsewhere specified or included: ‑ with a content of materials of Chapter 17 not more than 20 % by weight	Manufacture: ‑ from materials of any heading, except those of heading No 1806, ‑ in which all the products of Chapter 11 used are originating
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 in which all the products of Chapter 11 used are originating
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants: ‑ from materials other than those of subheading No 0711.51; ‑ from materials other than of headings No 2002, 2003, 2008 and 2009; ‑ with a content of materials of Chapter 17 not more than 20 % by weight	Manufacture from materials of any heading except that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product
ex Chapter 21	Miscellaneous edible preparations: ‑ with a content of materials of Chapters 4 and 17 not more than 20 % by weight	Manufacture from materials of any heading except that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder: ‑ with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight	Manufacture from materials of any heading except that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex‑works price of the product
ex 2402	Cigars, cheroots, cigarillos and cigarettes of tobacco	Manufacture in which at least 60 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating

ANNEX III to Protocol II

Form for movement certificate

1. Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink and in capital letters.

2. Each certificate shall measure 210 x 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

3. The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1……No A …..000.000

See notes overleaf before completing this form

2. Certificate used in preferential trade between

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

and

(insert appropriate countries, groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of package (1); Description of goods

9. Gross mass (kg) or other measure (litres,m3, etc.)

10. Invoices

(Optional)

11. CUSTOMS ENDORSEMENT

Declaration certified

Export document (2)

Form No

Customs office

Issuing country or territory

Date

(Signature)

Stamp

12. DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

Place and date

(Signature)

(1) If goods are not packed, indicate number of articles or state "In bulk" as appropriate.

(2) Complete only where the regulations of the exporting country or territory require.

13. Request for verification, to:

14. Result of verification

Verification carried out shows that this certificate (*)

was issued by the customs office indicated and that the information contained therein is accurate.

does not meet the requirements as to authenticity and accuracy (see remarks appended).

Verification of the authenticity and accuracy of this certificate is requested

(Place and date)

Stamp

(Signature)

(Place and date)

Stamp

(Signature)

________________________

(*) Insert X in the appropriate box.

NOTES

1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1….No A….000.000

See notes overleaf before completing this form

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

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

and

(insert appropriate countries or groups of countries or

territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (*); Description of goods

9. Gross mass (kg) or other measure (litres,m3,etc.)

10. Invoices

(Optional)

(1) If goods are not packed, indicate number of articles or state "In bulk" as appropriate.

DECLARATION BY THE EXPORTER

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

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

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

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

SUBMIT the following supporting documents: ⁷¹

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

REQUEST the issue of the attached certificate for these goods.

	………………………………………………….
	(Place and date)
	………………………………………………………….
	(Signature)

ANNEX IV to Protocol II

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2)

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera
n° .. …(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.'

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …(2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse
nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr. ...(1)) deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(2).

English version

The exporter of the products covered by this document (customs authorisation No ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n…(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ....(2).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme …(2).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ...(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális ...(2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.

Portuguese version

O abaixoassinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira n°. ...(1)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ...(2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială…(2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

	…………………………………………………(3)
	(Place and date)
	…………………………………………………(4))
	(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

NOTES

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 21 of the Protocol, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 40 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".

(3) These indications may be omitted if the information is contained on the document itself.

(4) See Article 20(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

__________________

ANNEX V A to Protocol II

Supplier declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this invoice ....................................................(1)

were produced in ................................(2) and satisfy the rules of origin governing preferential trade between the Pacific States and the European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

.............................…...............................(3) ...................................................................................(4)

................................................................(5)

NOTE

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

(1) – If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: "............................ listed on this invoice and marked ....................were produced ...............................".

– If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

(2) The European Community, Member State, Pacific State, OCT or other ACP State. Where a Pacific State, OCT or another ACP State is given, a reference must also be made to the European Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.

(3) Place and date.

(4) Name and function in company.

(5) Signature

_________________

ANNEX V B to Protocol II

Supplier declaration for products no having preferential origin status

I, the undersigned, declare that the goods listed on this invoice ....................(1) were produced in ......................(2) and incorporate the following components or materials which do not have a Pacific State, other ACP State, OCT or European Community origin for preferential trade:

.............................................(3) ...............................................(4) ....................................................(5)

..........................................................................................................................................................

.........................................................................….............................................................................

...........................................................................................................................................................(6)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

.................................................................(7) ...............................................................(8)

.................................................................(9)

NOTE

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.

– If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of the word "invoice".

(2) The European Community, Member State, Pacific State, OCT or another ACP State.

(3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

(4) Customs values to be given only if required.

(5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as "third country".

(6) "and have undergone the following processing in [the European Community] [Member State] [Pacific State] [OCT] [other ACP State] .................................", to be added with a description of the processing carried out if this information is required.

(7) Place and date.

(8) Name and function in company.

(9) Signature.

_________________

ANNEX VI to Protocol II

Information certificate

1. The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink, in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.

2. The information certificate shall measure 210 x 297mm, a tolerance of up to plus 8mm or minus 5mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2.

3. The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.

Supplier(1)

INFORMATION CERTIFICATE

to facilitate the issue of a

MOVEMENT CERTIFICATE

for preferential trade between the

Consignee (1)

EUROPEAN

COMMUNITY

and THE PACIFIC STATES

Processor (1)

4. State in which the working or processing has been carried out

Customs office of importation (1)

5. For official use

Import document (2)

Form : ...........................................

No :.................... ..............................

Series :………………………….…………………………………………

Date

GOODS SENT TO THE STATES OF DESTINATION

Marks, numbers, quantity

9. Harmonised Commodity Description and Coding System

10. Quantity (3)

and kind of package

heading/subheading number (HS code)

11. Value (4)(5)

IMPORTED GOODS USED

12.

Harmonised Commodity Description and Coding System

13. Country of

14. Quantity (3)

15. Value (2)(5)

heading/subheading number (HS code)

origin

16.

Nature of the working or processing carried out

17.

Remarks

18. CUSTOMS ENDORSEMENT

19. DECLARATION BY THE SUPPLIER

Declaration certified:

1, the undersigned, declare that the information

on this certificate is accurate.

Document :……………………...

Form : .............................. No :……...

-------------------------------

Customs office :………………..

Place:……………………Date:……………………………

Date:

Official
Stamp

---------------------------------------.

(Signature)

................ ..................... ........................................... ....................

(Signature)

(1)(2)(3)(4)(5) See footnotes on verso

REQUEST FOR VERIFICATION	RESULT OF VERIFICATION
The undersigned customs official requests verification of the authenticity and accuracy of this information certificate.	Verification carried out by the undersigned customs official shows that this information certificate:

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


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



------------------------------------------------------------------------------------------	------------------------------------------------------------------------------------------------
(Place and date)	(Place and date)

Official Stamp	Official Stamp

(Official's signature)	Official's signature)


	(*) Delete where not applicable

CROSS REFERENCES

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

(2) Optional information.

(3) Kg, hl, m3 or other measure.

(4) Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.

(5) The value must be indicated in accordance with the provisions on rules of origin.

__________________

ANNEX VII to Protocol II

Form for application for a derogation
1. Commercial description of the finished product 1.1 Customs classification (H.S. code)	2. Anticipated annual quantity of exports to the European Community (weight, No of pieces, meters or other unit)
3. Commercial description of third country materials Customs classification (H. S. code)	4. Anticipated annual quantity of third country materials to be used
5. Value of third country materials	6. Value of finished products
7. Origin of third country materials	8. Reasons why the rule of origin for the finished product cannot be fulfilled
9. Commercial description of materials originating in States or territories referred to in Articles 3 and 4 to be used	10. Anticipated annual quantity of materials originating States or territories referred to in Articles 3 and 4 to be used
11. Value of materials of States or territories referred to in Articles 3 and 4	12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials without obtaining origin
13. Duration requested for derogation from............................... to......................................
14. Detailed description of working and processing in the Pacific State(s):	15. Capital structure of the firm concerned
	16. Amount of investments made/foreseen
	17. Staff employed/expected
18. Value added by the working or processing in the Pacific State(s): 18.1 Labour: 18.2 Overheads: 18.3 Others:	20. Possible developments to overcome the need for a derogation
19. Other possible sources of supply for materials	21. Observations

NOTES

1. If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention "see annex" shall be entered in the box concerned.

2. If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.

3. A form shall be completed for each product covered by the request.

Boxes 3, 4, 5, 7: "third country" means any country which is not referred to in Articles 3 and 4.

Box 12: If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the Pacific State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.

Box 13: The dates to be indicated are the initial and final one for the period in which EUR.1 certificates may be issued under the derogation.

Box 18: Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.

Box 19: If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.

Box 20: Indicate possible further investments or suppliers' differentiation which make the derogation necessary for only a limited period of time.

__________________

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.)

1. Overseas countries and territories that have special relations with the Kingdom of Denmark:

Greenland.

2. 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.

3. Overseas countries and territories that have special relations with the Kingdom of the Netherlands:

– Aruba,

– Bonaire,

- Curaçao,

- Saba,

- Sint Eustatius,

- Sint Maarten.

4. 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.

_________________

ANNEX IX to Protocol II

Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015

HS/CN-code	Description
1701	Cane or beet sugar and chemically pure sucrose, in solid form
1702	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 (excl. cane or beet sugar and chemically pure sucrose)
ex 1704 90 corresponding to 1704 90 99	Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)
ex 1806 10 corresponding to 1806 10 30	Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 18060 10 corresponding to 1806 10 90	Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 1806 20 corresponding to 1806 20 95	Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)
ex 1901 90 corresponding to 1901 90 99	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 headings 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 (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers' wares of heading 1905)
ex 2101 12 corresponding to 2101 12 98	Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)
ex 2101 20 corresponding to 2101 20 98	Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)
ex 2106 90 corresponding to 2106 90 59	Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)
ex 2106 90 corresponding to 2106 90 98	Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
ex 3302 10 corresponding to 3302 10 29	Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)

________________

ANNEX X to Protocol II

Other ACP States

Within the meaning of this Protocol "other ACP States" shall mean the States listed below:

– Angola

– Antigua and Barbuda

– Bahamas

– Barbados

– Belize

– Benin

– Botswana

– Burkina Faso

– Burundi

– Cameroun

– Cape Verde

– Central African Republic

– Chad

– Cook Islands

– Comoros

– Côte d'Ivoire

– Democratic Republic of Congo

– Djibouti

– Dominica

– Dominican Republic

– Equatorial Guinea

– Eritrea

– Ethiopia

– Federated States of Micronesia

– Gabon

– Gambia

– Ghana

– Grenada

– Guinea

– Guinea Bissau

– Guyana

– Haiti

– Jamaica

– Kenya

– Kiribati

– Lesotho

– Liberia

– Madagascar

– Malawi

– Mali

– Marshall Islands

– Mauritania

– Mauritius

– Mozambique

– Namibia

– Nauru

– Niger

– Niue

– Nigeria

– Palau

– Republic of Congo

– Rwanda

– St Kitts and Nevis

– St Lucia

– St Vincent and the Grenadines

– São Tomé and Príncipe

– Senegal

– Seychelles

– Sierra Leone

– Somalia

– Sudan

– Suriname

– Swaziland

– Tanzania

– Togo

– Tonga

– Trinidad and Tobago

– Tuvalu

– Uganda

– Vanuatu

– Zambia

– Zimbabwe.

ANNEX XI to Protocol II

Products originating in South Africa excluded from cumulation provided for in Article 4

PROCESSED AGRICULTURAL PRODUCTS

Yoghurt	Pectic substances, pectinates and pectates	17049071
04031051	13022010	17049075
04031053	13022090	17049081
04031059	Other margarine	17049099
04031091	15179010	Cocoa powder
04031093	Fructose	18061015
04031099	17025000	18061020
Other fermented or acidified milk and cream	17029010	18061030
04039071	Chewing gum	18061090
04039073	17041011	Other cocoa preparations
04039079	17041019	18062010
04039091	17041091	18062030
04039093	17041099	18062050
04039099	Other sugar confectionery	18062070
Dairy spreads	17049010	18062080
04052010	17049030	18062095
04052030	17049051	18063100
Edible vegetables	17049055	18063210
07104000	17049061	18063290
07119030	17049065	18069011
18069019	Prepared foods	19054010
18069031	19041010	19054090
18069039	19041030	19059010
18069050	19041090	19059020
18069060	19042010	19059030
18069070	19042091	19059040
18069090	19042095	19059045
Food preparations for infant use	19042099	19059055
19011000	19043000	19059060
19012000	19049010	19059090
19019011	19049080	Other preparations of vegetables, fruit, nuts and other edible parts of plants
19019019	Bread, pastry, cakes, biscuits and other bakers' wares	20019030
19019091	19051000	20019040
19019099	19052010	20041091
Pasta	19052030	20049010
19021100	19052090	20052010
19021910	19053111	20058000
19021990	19053119	20089985
19022091	19053130	20089991
19022099	19053191	Miscellaneous edible preparations
19023010	19053199	21011111
19023090	19053205	21011119
19024010	19053211	21011292
19024090	19053219	21012098
Tapioca	19053291	21013011
19030000	19053299	21013019
21013091	Vermouth and other wine	24029000
21013099	22051010	Smoking tobacco and other
21021010	22051090	24031010
21021031	22059010	24031090
21021039	22059090	24039100
21021090	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength	24039910
21022011	22071000	24039990
21032000	22072000	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
21050010	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages	29054300
21050091	22084011	29054411
21050099	22084039	29054419
21061020	22084051	29054491
21061080	22084099	29054499
21069020	22089091	29054500
21069098	22089099	Essential oils
Waters	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	33019010
22029091	24021000	33019021
22029095	24022010	33019090
22029099	24022090
Mixtures of odoriferous substances	Industrial monocarboxylic fatty acids acid oils from refining
33021010	38231300
33021021	38231910
33021029	38231930
Casein, caseinates and other casein derivatives; casein glues	38231990
35011050	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries
35011090	38246011
35019090	38246019
Dextrins and other modified starches	38246091
35051010	38246099
35051090
35052010
35052030
35052050
35052090
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations
38091010
38091030
38091050
38091090

BASIC AGRICULTURAL PRODUCTS

Live bovine animals	Meat of bovine animals, frozen	04021019
01029005	02021000	04021091
01029021	02022010	04021099
01029029	02022030	04022111
01029041	02022050	04022117
01029049	02022090	04022119
01029051	02023010	04022191
01029059	02023050	04022199
01029061	02023090	04022911
01029069	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	04022915
01029071	02061095	04022919
01029079	02062991	04022991
Meat of bovine animals, fresh or chilled	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal	04022999
02011000	02102010	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
02012020	02102090	04039011
02012030	02109951	04039013
02012050	02109990	04039019
02012090	Milk and cream, concentrated or containing added sugar or other sweetening matter	04039031
02013000	04021011	04039033
04039039	04051050	04069063
Whey	04051090	04069073
04041002	04052090	04069075
04041004	04059010	04069076
04041006	04059090	04069079
04041012	Cheese and curd	04069081
04041014	04062010	04069082
04041016	04064010	04069084
04041026	04064050	04069085
04041028	04069001	Cut flowers and flower buds
04041032	04069013	06031100
04041034	04069015	06031200
04041036	04069017	06031400
04041038	04069018	06039000
04049021	04069019	Other vegetables, fresh or chilled
04049023	04069023	07099060
04049029	04069025	Bananas
04049081	04069027	08030019
04049083	04069029	Citrus fruit
04049089	04069032	08051020
Butter and other fats and oils derived from milk; dairy spreads	04069035	08054000
04051011	04069037	08055010
04051019	04069039	Apples, pears and quinces
04051030	04069061	08081010
08081080	10063027	11032050
08082010	10063042	Cereal grains otherwise worked
08082050	10063044	11041950
Maize	10063046	11041991
10051090	10063048	11042310
10059000	10063061	11042330
Rice	10063063	11042390
10061021	10063065	11042399
10061023	10063067	11043090
10061025	10063092	Starches; inulin
10061027	10063094	11081100
10061092	10063096	11081200
10061094	10063098	11081300
10061096	10064000	11081400
10061098	Grain sorghum	11081910
10062011	10070010	11081990
10062013	10070090	11082000
10062015	Cereal flours other than of wheat or meslin	Wheat gluten, whether or not dried
10062017	11022010	11090000
10062092	11022090	Other prepared or preserved meat, meat offal or blood
10062094	11029050	16025010
10062096	Cereal groats, meal and pellets	16029061
10062098	11031310	Cane or beet sugar and chemically pure sucrose, in solid form
10063021	11031390	17011190
10063023	11031950	17011290
10063025	11032040	17019100
17019910	20029011	20083075
17019990	20029019	20084051
Other sugars	20029031	20084059
17022010	20029039	20084071
17022090	20029091	20084079
17023010	20029099	20084090
17023051	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid	20085061
17023059	20056000	20085069
17023091	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes	20085071
17023099	20071010	20085079
17024010	20079110	20085092
17024090	20079130	20085094
17026010	20079910	20085099
17026080	20079920	20087061
17026095	20079931	20087069
17029030	20079933	20087071
17029075	20079935	20087079
17029079	20079939	20087092
17029080	20079955	20087098
17029099	20079957	20089251
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	Fruit, nuts and other edible parts of plants	20089259
20021010	20083055	20089272
20021090	20083071	20089274
20089276	20097110	22042118
20089278	20097191	22042119
20089292	20097199	22042122
20089293	20097911	22042124
20089294	20097919	22042126
20089296	20097930	22042127
20089297	20097991	22042128
20089298	20097993	22042132
Fruit juices	20097999	22042134
20091199	20098071	22042136
20094110	20099049	22042137
20094191	20099071	22042138
20094930	Food preparations	22042142
20094993	21069030	22042143
20096110	21069055	22042144
20096190	21069059	22042146
20096911	Wine of fresh grapes	22042147
20096919	22041011	22042148
20096951	22041091	22042162
20096959	22042111	22042166
20096971	22042112	22042167
20096979	22042113	22042168
20096990	22042117	22042169
22042171	22042917	22042991
22042174	22042918	22042992
22042176	22042942	22042994
22042177	22042943	22042995
22042178	22042944	22042996
22042179	22042946	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
22042180	22042947	22089091
22042184	22042948	22089099
22042187	22042962	Residues and waste from the food industries
22042188	22042964	23021010
22042189	22042965	23021090
22042191	22042971	23031011
22042192	22042972
22042194	22042982
22042195	22042983
22042196	22042984
22042911	22042987
22042912	22042988
22042913	22042989

INDUSTRIAL PRODUCTS

Unwrought aluminium
76011000
76012010
76012091
76012099
Aluminium powders and flakes
76031000
76032000

FISHERY PRODUCTS

Live fish	03023110	03026600
03011090	03023190	03026700
03019110	03023210	03026800
03019190	03023290	03026911
03019200	03023310	03026919
03019300	03023390	03026921
03019400	03023410	03026925
03019500	03023490	03026931
03019911	03023510	03026933
03019919	03023590	03026935
03019980	03023610	03026941
Fish, fresh or chilled	03023910	03026945
03021110	03024000	03026951
03021120	03025010	03026955
03021180	03025090	03026961
03021200	03026110	03026966
03021900	03026130	03026967
03022110	03026180	03026968
03022130	03026200	03026969
03022190	03026300	03026975
03022200	03026400	03026981
03022300	03026520	03026985
03022910	03026550	03026986
03022990	03026590	03026991
03026992	03034218	03035100
03026994	03034232	03035210
03026995	03034238	03035230
03026999	03034252	03035290
03027000	03034258	03036100
Fish, frozen	03034290	03036200
03031100	03034311	03037110
03031900	03034313	03037130
03032110	03034319	03037180
03032120	03034390	03037200
03032180	03034411	03037300
03032200	03034413	03037430
03032900	03034419	03037490
03033110	03034490	03037520
03033130	03034511	03037550
03033190	03034513	03037590
03033200	03034519	03037600
03033300	03034590	03037700
03033910	03034611	03037811
03033930	03034619	03037812
03033970	03034690	03037813
03034111	03034931	03037819
03034113	03034613	03037890
03034119	03034933	03037911
03034190	03034939	03037919
03034212	03034980	03037921
03037923	Fish fillets and other fish meat	03042943
03037929	03041110	03042945
03037931	03041190	03042951
03037935	03041913	03042953
03037937	03041915	03042955
03037941	03041917	03042959
03037945	03041919	03042961
03037951	03041931	03042969
03037955	03041933	03042971
03037958	03041935	03042973
03037965	03041991	03042983
03037971	03041997	03042991
03037975	03042100	03042979
03037981	03042913	03042999
03037983	03042915	03049031
03037985	03042917	03049039
03037988	03042919	03049041
03037991	03042921	03049057
03037992	03042929	03049059
03037993	03042931	03049097
03037994	03042933	03049100
03037998	03042935	03049200
03038010	03042939	03049921
03038090	03042941	03049923
03049931	03055911	03061910
03049933	03055919	03061930
03049951	03055930	03061990
03049955	03055950	03062100
03049961	03055970	03062210
03049975	03055980	03062291
03049999	03056100	03062299
Fish, dried, salted or in brine; smoked fish	03056200	03062310
03051000	03056300	03062331
03052000	03056910	03062339
03053011	03056930	03062390
03053019	03056950	03062430
03053030	03056980	03062480
03053050	Crustaceans	03062910
03053090	03061110	03062930
03054100	03061190	03062990
03054200	03061210	Molluscs and other aquatic invertebrates
03054910	03061290	03071090
03054920	03061310	03072100
03054930	03061330	03072910
03054945	03061350	03072990
03054950	03061380	03073110
03054980	03061410	03073190
03055110	03061430	03073910
03055190	03061490	03073990
03074110	16041291	16042050
03074191	16041299	16042070
03074199	16041311	16042090
03074901	16041319	16043010
03074911	16041390	16043090
03074918	16041411	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
03074931	16041416	16051000
03074933	16041418	16052010
03074935	16041490	16052091
03074938	16041511	16052099
03074951	16041519	16053010
03074959	16041590	16053090
03074971	16041600	16054000
03074991	16041910	16059011
03074999	16041931	16059019
03075100	16041939	16059030
03075910	16041950	16059090
03075990	16041991	Stuffed pasta
03079100	16041992	19022010
03079911	16041993
03079913	16041994
03079915	16041995
03079918	16041998
03079990	16042005
Prepared or preserved fish; caviar and caviar substitutes	16042010
16041100	16042030
16041210	16042040

_______________

JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the Pacific States as originating in the European Community within the meaning of this Agreement.

2. Protocol II shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO

1. Products originating in the Republic of San Marino shall be accepted by the Pacific States as originating in the European Community within the meaning of this Agreement.

2. Protocol II shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.