L_2008286EN.01004501.xml

on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of the first subparagraph of Article 300(2), thereof,

Having regard to the Act of Accession of Bulgaria and Romania and in particular Article 6(2) thereof,

The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the Community, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, subject to its possible conclusion at a later stage.

Pending its entry into force, the Protocol shall be applied on a provisional basis from 1 August 2007.

PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the European Commission,

of the one part, and

THE REPUBLIC OF CROATIA,

of the other part,

HAVING REGARD to the accession of the Republic of Bulgaria and Romania (hereinafter referred to as the new Member States) to the European Union and thereby to the Community on 1 January 2007,

Whereas:

(1)	The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as the SAA) was signed in Luxembourg on 29 October 2001 and entered into force on 1 February 2005.

(2)	The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as the Treaty of Accession) was signed in Luxembourg on 25 April 2005.

(3)	The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007.

(4)	Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession, the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

(5)	Consultations pursuant to Article 36(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, signed in Luxembourg on 29 October 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING THE ANNEXES AND PROTOCOLS THERETO

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural products sensu stricto

1. Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text of Annex I to this Protocol.

2. Annex IV(b) and Annex IV(d) to the SAA shall be replaced by the text of Annex II to this Protocol.

3. Annex IV(e) to the SAA shall be replaced by the text of Annex III to this Protocol.

4. Annex IV(f) to the SAA shall be replaced by the text of Annex IV to this Protocol.

5. Annex IV(g) to the SAA shall be replaced by the text of Annex V to this Protocol.

Article 3

Fisheries products

1. Annex V(a) to the SAA shall be replaced by the text of Annex VI to this Protocol.

2. Annex V(b) to the SAA shall be replaced by the text of Annex VII to this Protocol.

Article 4

Processed agricultural products

Annex I and Annex II to Protocol 3 to the SAA shall be replaced by the corresponding texts of Annex VIII to this Protocol.

Article 5

Wine Agreement

Annex I (Agreement between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex IX to this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

Protocol 4 to the SAA shall be replaced by the text of Annex X to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The Republic of Croatia undertakes not to make any claim, request or referral nor to modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to the 2007 enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

1. Proofs of origin properly issued by either the Republic of Croatia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a)	the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b)	the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c)	the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the Republic of Croatia or a new Member State, before the date of accession, under preferential agreements or autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2. The Republic of Croatia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

(a)	such a provision is also provided for in the agreement concluded before the date of accession between the Republic of Croatia and the Community; and

(b)	the approved exporters apply the rules of origin in force under that agreement.

These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.

3. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the Republic of Croatia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 9

Goods in transit

1. The provisions of the SAA may be applied to goods exported from either the Republic of Croatia to one of the new Member States or from one of the new Member States to the Republic of Croatia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the Republic of Croatia or in that new Member State.

2. Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

Article 10

Quotas in 2007

For the year 2007, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 August 2007.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 11

This Protocol and the annexes thereto shall form an integral part of the SAA.

Article 12

1. This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the Republic of Croatia in accordance with their own procedures.

2. The Parties shall notify each other of the completion of the corresponding procedures referred to in paragraph 1. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 13

1. This Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

2. If not all the instruments of approval of this Protocol have been deposited before 1 August 2007, this Protocol shall apply provisionally with effect from 1 August 2007.

Article 14

This Protocol shall be drawn up in duplicate in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish, Swedish and Croatian languages, each of these texts being equally authentic.

Article 15

The text of the SAA, including the Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in the same way as the original texts (1). The Stabilisation and Association Council shall approve these texts.

Съставено в Брюксел на петнадесети юли две хиляди и осма година.

Hecho en Bruselas, el quince de julio de dos mil ocho.

V Bruselu dne patnáctého července dva tisíce osm.

Udfærdiget i Bruxelles den femtende juli to tusind og otte.

Geschehen zu Brüssel am fünfzehnten Juli zweitausendacht.

Kahe tuhande kaheksanda aasta juulikuu viieteistkümnendal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις δέκα πέντε Ιουλίου δύο χιλιάδες οκτώ.

Done at Brussels on the fifteenth day of July in the year two thousand and eight.

Fait à Bruxelles, le quinze juillet deux mille huit.

Fatto a Bruxelles, addì quindici luglio duemilaotto.

Briselē, divtūkstoš astotā gada piecpadsmitajā jūlijā.

Priimta du tūkstančiai aštuntų metų liepos penkioliktą dieną Briuselyje.

Kelt Brüsszelben, a kétezer-nyolcadik év július tizenötödik napján.

Magħmul fi Brussell, fil-ħmistax-il jum ta' Lulju tas-sena elfejn u tmienja.

Gedaan te Brussel, de vijftiende juli tweeduizend acht.

Sporządzono w Brukseli dnia piętnastego lipca roku dwa tysiące ósmego.

Feito em Bruxelas, em quinze de Julho de dois mil e oito.

Întocmit la Bruxelles, la data de cincisprezece iulie 2008.

V Bruseli dňa pätnásteho júla dvetisícosem.

V Bruslju, dne petnajstega julija leta dva tisoč osem.

Tehty Brysselissä viidentenätoista päivänä heinäkuuta vuonna kaksituhattakahdeksan.

Som skedde i Bryssel den femtonde juli tjugohundraåtta.

Sastavljeno u Bruxellesu, dana petnaestog srpnja godine dvije tisuće osme.

За държавите-членки

Por los Estados miembros

Za členské státy

For medlemsstaterne

Für die Mitgliedstaaten

Liikmesriikide nimel

Για τα κράτη μέλη

For the Member States

Pour les États membres

Per gli Stati membri

Dalībvalstu vārdā

Valstybių narių vardu

A tagállamok részéről

Għall-Istati Membri

Voor de lidstaten

W imieniu Państw Członkowskich

Pelos Estados-Membros

Pentru statele membre

Za členské štáty

Za države članice

Jäsenvaltioiden puolesta

På medlemsstaternas vägnar

Za države članice

За Европейската общност

Por las Comunidades Europeas

Za Evropská společenství

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Euroopa ühenduste nimel

Για τις Ευρωπαϊκές Κοινότητες

For the European Communities

Pour les Communautés européennes

Per le Comunità europee

Eiropas Kopienu vārdā

Europos Bendrijų vardu

Az Európai Közösségek részéről

Għall-Komunitajiet Ewropej

Voor de Europese Gemeenschappen

W imieniu Wspólnot Europejskich

Pelas Comunidades Europeias

Pentru Comunitatea Europeană

Za Európske spoločenstvá

Za Evropski skupnosti

Euroopan yhteisöjen puolesta

På europeiska gemenskapernas vägnar

Za Europske zajednice

За Република Хърватия

Por la República de Croacia

Za Chorvatskou republiku

For Republikken Kroatien

Für die Republik Kroatien

Horvaatia Vabariigi nimel

Για τη Δημοκρατία της Κροατίας

For the the Republic of Croatia

Pour la République de Croatie

Per la Repubblica di Croazia

Horvātijas Republikas vārdā

Kroatijos Respublikos vārdu

a Horvát Köztársaság részéről

r-Repubblika tal-Kroazja

Voor de Republiek Kroatië

W imieniu Republiki Chorwacji

Pela República da Croácia

Pentru Republica Croaţia

Za Chorvátsku republiku

Za Republiko Hrvaško

Kroatian tasavallan puolesta

På Republiken Kroatiens vägnar

Za Republiku Hrvatsku

(1) The Bulgarian and Romanian language versions of the Agreement shall be published in the special edition of the Official Journal at a later date.

ANNEX I

‘

ANNEX IV(a) AND IV(c)

Croatian tariff concessions for agricultural products (Duty-free for unlimited quantities) referred to in Article 27(3)(a)(i) and 27(3)(b)(i))

Croatian tariff code (1)
0105 19 20	1001 10 00	2005 60 00	2009 80 99 10
0105 19 90	1002 00 00 10	2007 91	2009 80 99 20
0106 90 00 10	1003 00 10	2008 19	2009 90 11
0205 00	1004 00 00 10	2008 20	2009 90 19
0206	1005 10	2008 30	2009 90 21
0208	1006	2008 80	2009 90 29
0407 00 30	1007 00	2008 99 36	2009 90 39 10
0407 00 90	1008	2008 99 38	2009 90 49 10
0410 00 00	1106	2008 99 49 10	2009 90 59 10
0504 00 00	1108	2008 99 67 10	2009 90 79 10
0604	1109 00 00	2008 99 99 10	2009 90 97 10
0714	1209	2009 11	2009 90 98 10
0801	1210	2009 19 11	2301
0802	1211	2009 19 19	2302 10
0803 00	1212 99 30	2009 19 98 10	2302 40
0804 10 00	1212 99 41	2009 29 11	2303 10
0804 30 00	1212 99 49	2009 29 19	2303 20
0805 40 00	1212 99 70	2009 29 99 10	2303 30 00
0805 50	1213 00 00	2009 39 11	2304 00 00
0805 90 00	1214	2009 39 19	2305 00 00
0806 20	1301	2009 39 39 10	2306 41 00
0807 20 00	1302	2009 49 11	2306 49 00
0811	1501 00 11	2009 49 19	2306 90 05
0812	1501 00 19 10	2009 49 99 10	2307 00
0813	1501 00 90	2009 79 11	2308 00
0814 00 00	1502 00	2009 79 19	2309 10
0901 11 00	1503 00	2009 79 99 10
0901 12 00	1504	2009 80 11
0902	1516 10	2009 80 19
0904	1603 00	2009 80 34
0905 00 00	1702 11 00	2009 80 35
0906	1702 19 00	2009 80 36
0907 00 00	1702 60	2009 80 38
0908	1703 10 00	2009 80 69 10
0909	2003 10	2009 80 96 10
0910	2003 20 00	2009 80 97 10

’

(1) As defined by the Croatian Customs Tariff — published in NN 134/2006, as amended.

ANNEX II

‘

ANNEX IV(b) AND IV(d)

Croatian tariff concessions for agricultural products (duty-free within quota as from 1 August 2007) referred to in Article 27(3)(a)(ii) and 27(3)(c)(i)

Croatian tariff code	Description	Annual tariff quota (tonnes)	Yearly increase (tonnes)
0103 91 0103 92	Live swine, other than pure-bred breeding animals	625	25
0104	Live sheep and goats	1 500	—
0201	Meat of bovine animals, fresh or chilled	200	—
0204	Meat of sheep or goats, fresh, chilled or frozen	1 325	5
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen	870	30
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal	545	15
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter	17 250	150
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter	17 750	700
0405 10	Butter	330	10
0406	Cheese and curd	2 500	100
0406 excl 0406 90 78	Cheese and curd, other than Gouda	800	—
0406 90 78	Gouda	350	—
0409 00 00	Natural honey	20	—
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn	12	—
0602 90 10	Mushroom spawn	9 400	—
0701 90 10	Potatoes, fresh, or chilled, for the manufacture of starch	1 000	—
0702 00 00	Tomatoes, fresh or chilled	9 375	375
0703 20 00	Garlic, fresh or chilled	1 250	50
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared	1 050	—
0805 10	Oranges, fresh or dried	31 250	1 250
0805 20	Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried	3 000	120
0806 10	Grapes, fresh	10 000	400
0808 10 (1)	Apples, fresh	5 800
0809 10 00	Apricots, fresh	1 250	50
0810 10 00	Strawberries, fresh	250	10
1002 00 00	Rye	1 000	100
1101 00	Wheat or meslin flour	250	—
1103	Cereal groats, meal and pellets	100	—
1206 00	Sunflower seeds, whether or not broken	125	5
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	1 230	10
1509	Olive oil and its fractions, whether or not refined, but not chemically modified	450	20
1514 19 1514 99	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified, other than crude oil	100	—
1602 41 1602 42 1602 49	Other prepared or preserved meat, meat offal or blood, of swine	375	15
1701	Cane or beet sugar and chemically pure sucrose, in solid form	7 125	285
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	6 150	240
2004 90	Other vegetables and mixtures of vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen	125	5
2005 91 00 2005 99	Other vegetables and mixtures of vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen	200	—
2007 99	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, other than homogenised preparations or of citrus fruit	130	—
2009 12 00 2009 19 91 2009 19 98	Orange juice, not frozen, of a Brix value not exceeding 67	2 250	90
2009 71 2009 79 2009 80 2009 90	Apple juice, juice of any other single fruit or vegetable, mixtures of juices	200	—
2009 80 50 2009 80 61 2009 80 63 2009 80 69 2009 80 71 2009 80 73 2009 80 79
	Juices of any other single fruit or vegetable, of a Brix value not exceeding 67	375	15
2009 80 85 2009 80 86 2009 80 88 2009 80 89 2009 80 95 2009 80 96 2009 80 97 2009 80 99
2106 90 30 2106 90 51 2106 90 55 2106 90 59	Food preparations not elsewhere specified or included: flavoured or coloured sugar syrups	550	—
2302 30	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of wheat	6 200	—
2309 90	Preparations of a kind used in animal feeding, other than dog or cat food put up for retail sale	1 350	—

’

(1) Quota shall be allocated in the period from 21 February to 14 September.

ANNEX III

‘

ANNEX IV(e)

Croatian tariff concessions for agricultural products (50 % of MFN duties for unlimited quantities) referred to in Article 27(3)(c)(ii)

Croatian tariff code

Description

0104

Live sheep and goats

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:

–	Weighing not more than 185 g:

0105 12 00

– –

Turkeys

–

Other:

0105 94 00

– –	Fowls of the species Gallus domesticus:

0105 94 00 30

– – –

Light line chicken

0105 94 00 40

– – –

Light line separated hens

0209 00

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

0407 00

Birds’ eggs, in shell, fresh, preserved or cooked:

–	Of poultry:

0407 00 30

– –

Other:

0407 00 30 40

– – –

Turkey eggs

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

0603

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

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0711

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

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

0713

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

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:

–	Coffee, roasted:

0901 21 00

– –	Not decaffeinated

0901 22 00

– –	Decaffeinated

1003 00

Barley:

1003 00 90

–

Other:

1003 00 90 10

– –	For brewing

1004 00 00

Oats

1005

Maize (corn):

1005 90 00

–

Other

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

1105

Flour, meal, powder, flakes, granules and pellets of potatoes

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:

1702 30

–	Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

1702 40

–	Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005 40 00

–	Peas (Pisum sativum)

–	Beans (Vigna spp., Phaseolus spp.):

2005 51 00

– –	Beans, shelled

2008

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

2008 50

–

Apricots

2008 70

–	Peaches, including nectarines

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:

–	Pineapple juice:

2009 41

– –	Of a Brix value not exceeding 20:

2009 41 10

– – –

Of a value exceeding EUR 30 per 100 kg net weight, containing added sugar

–	Grape juice (including grape must):

2009 69

– –

Other

2206 00

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:

2302 30

–

Of wheat

2306

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:

2306 90

–

Other

2309

Preparations of a kind used in animal feeding:

2309 90

–

Other

’

ANNEX IV

‘

ANNEX IV(f)

Croatian tariff concessions for agricultural products (50 % of MFN duties within quota as from 1 August 2007) referred to in Article 27(3)(c)(iii)

Croatian tariff code	Description	Annual tariff quota (tonnes)	Yearly increase (tonnes)
0102 90	Live bovine animals, other than pure-bred breeding animals	250	10
0202	Meat of bovine animals, frozen	3 750	150
0203	Meat of swine, fresh, chilled or frozen	9 125	365
0701	Potatoes, fresh or chilled	15 000	600
0703 10 0703 90 00	Onions, shallots, leeks and other alliaceous vegetables, fresh or chilled	12 790	500
0704 90 10	White cabbages and red cabbages, fresh or chilled	160	—
0706 10 00	Carrots and turnips, fresh or chilled	140	—
0706 90 30 0706 90 90	Horseradish (Cochlearia armoracia), salad beetroot, salsify, celeriac (other than rooted celery or German celery), radishes and similar edible roots, fresh or chilled	110	—
0807 11 00 0807 19 00	Melons (including watermelons), fresh	7 035	275
0808 10	Apples, fresh	6 900	300
1101 00	Wheat or meslin flour	1 025	45
1103	Cereal groats, meal and pellets	9 750	390
1107	Malt, whether or not roasted	19 750	750
1517 10 90	Margarine, excluding liquid margarine, other than containing, by weight, more than 10 % but not more than 15 % of milkfats	150	—
1601 00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	2 250	90
1602 10 to 1602 39, 1602 50 to 1602 90	Other prepared or preserved meat, meat offal or blood, other than of swine	650	30
2009 50 2009 90	Tomato juice; mixtures of juices	100	—
2401	Unmanufactured tobacco; tobacco refuse	250	10

’

ANNEX V

‘

ANNEX IV(g)

Croatian tariff concessions for agricultural products referred to in Article 27(3)(g)

Customs duties for the commodities listed in this Annex shall be applied as indicated from 1 August 2007

Croatian tariff code

Description

Annual tariff quota (tonnes)

Duty applicable within quota

0102 90 05

0102 90 21

0102 90 29

0102 90 41

0102 90 49

0102 90 71

Live bovine animals of domestic species of a weight not exceeding 300 kg and bulls for slaughter of a weight exceeding 300 kg, other than pure-bred breeding animals

9 000

15 %

0103 91

0103 92

Live swine, other than pure-bred breeding animals

2 550

15 %

ex ex 0105 94 00

Live fowl of the species Gallus domesticus weighing more than 185g but not more than 2 000g

10 %

0203

Meat of swine, fresh chilled or frozen

3 570

25 %

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

12 600

EUR 4,2/100 kg

0707 00

Cucumbers or gherkins, fresh or chilled

200

10 %

0709 51 00

0709 59 10

0709 59 30

0709 59 90

Mushrooms, fresh or chilled

400

10 %

0709 60 10

Sweet peppers, fresh or chilled

400

12 %

0710 21 00

0710 22 00

0710 90 00

Peas (Pisum sativum), beans (Vigna spp., Phaseolus spp.) and mixtures of vegetables, uncooked or cooked by steaming or boiling in water, frozen

1 500

7 %

1001 90 99

Spelt, common wheat and meslin, other than for sowing

20 800

15 %

1005 90 00

Maize (corn), other than seeds

20 000

9 %

1206 00 91

1206 00 99

Sunflower seeds, whether or not broken, other than for sowing

2 160

6 %

1517 10 90

Margarine, excluding liquid margarine, other than containing, by weight, more than 10 % but not more than 15 % of milkfats

1 200

20 %

1601 00

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

1 900

10 %

1602 10 00 to 1602 39

Other prepared or preserved meat, meat offal or blood:

—	homogenised preparations;

—	of liver of any animal;

—	of poultry of heading 0105

240

10 %

1602 41

1602 42

1602 49

Other prepared or preserved meat, meat offal or blood, of swine

180

10 %

1702 40

Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

1 000

5 %

1703 90 00

Molasses resulting from the extraction or refining of sugar, other than cane molasses

14 500

14 %

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

1 740

15 %

2008 50

2008 60

2008 70

Apricots, cherries and peaches, including nectarines, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit

6 %

’

ANNEX VI

‘

ANNEX V(a)

Products referred to in Article 28(1)

Imports into the European Community of the following products originating in Croatia shall be subject to the concessions set out below.

CN code	Description	Annual tariff quota
0301 91 10 0301 91 90 0302 11 10 0302 11 20 0302 11 80 0303 21 10 0303 21 20 0303 21 80 0304 19 15 0304 19 17 ex 0304 19 19 ex 0304 19 91 0304 29 15 0304 29 17 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 0305 49 45 ex 0305 59 80 ex 0305 69 80	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty
0301 93 00 0302 69 11 0303 79 11 ex 0304 19 19 ex 0304 19 91 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 210 t at 0 % Over the TQ: 70 % of MFN duty
ex 0301 99 80 0302 69 61 0303 79 71 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty
ex 0301 99 80 0302 69 94 ex 0303 77 00 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 650 t at 0 % Over the TQ: 30 % of MFN duty
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	TQ: 1 585 t at 0 % Over the TQ: reduced tariff see below

Over the tariff quotas, the duty rate applicable to all products of heading 1604 except prepared or preserved sardines and anchovies will be 50 % of MFN. For prepared or preserved sardines and anchovies over the tariff quota the duty rate will be full MFN duty.

’

ANNEX VII

‘

ANNEX V(b)

Products referred to in Article 28(2)

Imports into Croatia of the following products originating in the European Community shall be subject to the concessions set out below.

CN code	Description	Annual tariff quota
0301 91 10 0301 91 90 0302 11 10 0302 11 20 0302 11 80 0303 21 10 0303 21 20 0303 21 80 0304 19 15 0304 19 17 ex 0304 19 19 ex 0304 19 91 0304 29 15 0304 29 17 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 0305 49 45 ex 0305 59 80 ex 0305 69 80	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 25 t at 0 % Over the TQ: 70 % of MFN duty
0301 93 00 0302 69 11 0303 79 11 ex 0304 19 19 ex 0304 19 91 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty
ex 0301 99 80 0302 69 61 0303 79 71 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty
ex 0301 99 80 0302 69 94 ex 0303 77 00 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80	Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption	TQ: 60 t at 0 % Over the TQ: 30 % of MFN duty
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	TQ: 315 t at 0 % Over the TQ: reduced tariff see below

Over the tariff quota, the duty rate applicable to all products of heading 1604 except prepared or preserved sardines and anchovies will be 50 % of MFN. For prepared or preserved sardines and anchovies over the tariff quota the duty rate will be full MFN duty.

’

ANNEX VIII

‘

ANNEX I

Duties applicable upon imports into the Community of goods originating in Croatia

(Products referred to in Article 25 of the SAA)

Duties are set to zero for imports into the Community of processed agricultural products originating in Croatia as listed hereafter.

CN code

Description

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:

0403 10

–

Yoghurt:

– –	Flavoured or containing added fruit, nuts or cocoa:

– – –

In powder, granules or other solid forms, of a milkfat content, by weight:

0403 10 51

– – – –

Not exceeding 1,5 %

0403 10 53

– – – –

Exceeding 1,5 % but not exceeding 27 %

0403 10 59

– – – –

Exceeding 27 %

– – –

Other, of a milkfat content, by weight:

0403 10 91

– – – –

Not exceeding 3 %

0403 10 93

– – – –

Exceeding 3 % but not exceeding 6 %

0403 10 99

– – – –

Exceeding 6 %

0403 90

–

Other:

– –	Flavoured or containing added fruit, nuts or cocoa

– – –

In powder, granules or other solid forms, of a milkfat content, by weight:

0403 90 71

– – – –

Not exceeding 1,5 %

0403 90 73

– – – –

Exceeding 1,5 % but not exceeding 27 %

0403 90 79

– – – –

Exceeding 27 %

– – –

Other, of a milkfat content, by weight:

0403 90 91

– – – –

Not exceeding 3 %

0403 90 93

– – – –

Exceeding 3 % but not exceeding 6 %

0403 90 99

– – – –

Exceeding 6 %

0405

Butter and other fats and oils derived from milk; dairy spreads:

0405 20

–	Dairy spreads:

0405 20 10

– –	Of a fat content, by weight, of 39 % or more but less than 60 %

0405 20 30

– –	Of a fat content, by weight, of 60 % or more but not exceeding 75 %

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:

–

Other:

0511 99

– –

Other:

– – –

Natural sponges of animal origin:

0511 99 39

– – – –

Other

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

0710 40 00

–

Sweetcorn

0711

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

0711 90

–	Other vegetables; mixtures of vegetables:

– –	Vegetables:

0711 90 30

– – –

Sweetcorn

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:

–	Vegetable saps and extracts:

1302 12 00

– –	Of liquorice

1302 13 00

– –

Of hops

1302 20

–	Pectic substances, pectinates and pectates:

1302 20 10

– –

Dry

1302 20 90

– –

Other

1505 00

Wool grease and fatty substances derived therefrom (including lanolin):

1505 00 10

–	Wool grease, crude

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:

1516 20

–	Vegetable fats and oils and their fractions:

1516 20 10

– –	Hydrogenated castor oil, so called “opal-wax”

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 1516:

1517 10

–	Margarine, excluding liquid margarine:

1517 10 10

– –	Containing, by weight, more than 10 % but not more than 15 % of milkfats

1517 90

–

Other:

1517 90 10

– –	Containing, by weight, more than 10 % but not more than 15 % of milkfats

– –

Other:

1517 90 93

– – –

Edible mixtures or preparations of a kind used as mould-release preparations

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:

1518 00 10

–

Lynoxin

–

Other:

1518 00 91

– –	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

– –

Other:

1518 00 95

– – –

Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions

1518 00 99

– – –

Other

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:

1521 90

–

Other:

– –	Beeswax and other insect waxes, whether or not refined or coloured:

1521 90 99

– – –

Other

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

1522 00 10

–

Degras

1704

Sugar confectionery (including white chocolate), not containing cocoa

1803

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1806

Chocolate and other food preparations containing cocoa

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 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

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:

–	Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– –	Containing eggs

1902 19

– –

Other

1902 20

–	Stuffed pasta, whether or not cooked or otherwise prepared:

– –

Other:

1902 20 91

– – –

Cooked

1902 20 99

– – –

Other

1902 30

–	Other pasta

1902 40

–

Couscous

1903 00 00

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form 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

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

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001 90

–

Other:

2001 90 30

– –	Sweetcorn (Zea mays var. saccharata)

2001 90 40

– –	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

2001 90 60

– –	Palm hearts

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

2004 10

–

Potatoes:

– –

Other:

2004 10 91

– – –

In the form of flour, meal or flakes

2004 90

–	Other vegetables and mixtures of vegetables:

2004 90 10

– –	Sweetcorn (Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005 20

–

Potatoes:

2005 20 10

– – –

In the form of flour, meal or flakes

2005 80 00

–	Sweetcorn (Zea mays var. saccharata)

2008

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

–	Nuts, groundnuts and other seeds, whether or not mixed together:

2008 11

– –	Groundnuts:

2008 11 10

– – –

Peanut butter

–	Other, including mixtures other than those of subheading 2008 19:

2008 91 00

– –	Palm hearts

2008 99

– –

Other:

– – –

Not containing added spirit:

– – – –

Not containing added sugar:

2008 99 85

– – – – –

Maize (corn), other than sweetcorn (Zea mays var. saccharata)

2008 99 91

– – – – –

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

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

2102

Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:

2102 10

–	Active yeasts

2102 20

–	Inactive yeasts; other single-cell micro-organisms, dead:

– –	Inactive yeasts:

2102 20 11

– – –

In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg

2102 20 19

– – –

Other

2102 30 00

–	Prepared baking powders

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

2103 10 00

–	Soya sauce

2103 20 00

–	Tomato ketchup and other tomato sauces

2103 30

–	Mustard flour and meal and prepared mustard:

2103 30 90

– –	Prepared mustard

2103 90

–

Other:

2103 90 90

– –

Other

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2105 00

Ice cream and other edible ice, whether or not containing cocoa

2106

Food preparations not elsewhere specified or included:

2106 10

–	Protein concentrates and textured protein substances

2106 90

–

Other

2106 90 20

– –	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

– –

Other:

2106 90 92

– – –

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

2106 90 98

– – –

Other

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 2009

2203 00

Beer made from malt

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages:

2208 40

–	Rum and other spirits obtained by distilling fermented sugar-cane products

2208 90

–

Other

– –	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in containers holding:

2208 90 91

– – –

2 litres or less

2208 90 99

– – –

More than 2 litres

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

–	Other polyhydric alcohols:

2905 43 00

– –

Mannitol

2905 44

– –	D-glucitol (sorbitol)

2905 45 00

– –

Glycerol

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:

3301 90

–

Other:

– –	Extracted oleoresins:

3301 90 21

– – –

Of liquorice and hops

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

3302 10

–	Of a kind used in the food or drink industries:

– –	Of a kind used in the drink industries:

– – –

Preparations containing all flavouring agents characterising a beverage:

3302 10 10

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

– – – –

Other:

3302 10 21

– – – – –

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

3302 10 29

– – – – –

Other

3501

Casein, caseinates and other casein derivatives; casein glues:

3501 10

–

Casein:

3501 10 50

– –	For industrial uses other than the manufacture of foodstuffs or fodder

3501 10 90

– –

Other

3501 90

–

Other:

3501 90 90

– –

Other

3505

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

3505 10

–	Dextrins and other modified starches:

3505 10 10

– –

Dextrins

– –	Other modified starches:

3505 10 90

– – –

Other

3505 20

–

Glues

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:

3809 10

–	With a basis of amylaceous substances

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

–	Industrial monocarboxylic fatty acids; acid oils from refining:

3823 11 00

– –	Stearic acid

3823 12 00

– –	Oleic acid

3823 13 00

– –	Tall oil fatty acids

3823 19

– –

Other

3823 70 00

–	Industrial fatty alcohols

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:

3824 60

–	Sorbitol other than that of subheading 2905 44

ANNEX II

List 1: Goods originating in the Community for which Croatia will eliminate duties

CN code

Description

0501 00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0507

Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0508 00 00

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0510 00 00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:

–

Other:

0511 99

– –

Other:

– – –

Natural sponges of animal origin:

0511 99 31

– – – –

Raw

0511 99 39

– – – –

Other

0511 99 85

– – –

Other:

ex 0511 99 85

– – – –

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

0710 40 00

–

Sweetcorn

0711

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

0711 90

–	Other vegetables; mixtures of vegetables:

– –	Vegetables:

0711 90 30

– – –

Sweetcorn

0903 00 00

Maté

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

1212 20 00

–	Seaweeds and other algae

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:

–	Vegetable saps and extracts:

1302 12 00

– –	Of liquorice

1302 13 00

– –

Of hops

1302 19

– –

Other

1302 20

–	Pectic substances, pectinates and pectates

–	Mucilages and thickeners, whether or not modified, derived from vegetable products:

1302 31 00

– –

Agar-agar

1302 32

– –	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

1302 32 10

– – –

Of locust beans or locust bean seeds

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1404

Vegetable products not elsewhere specified or included

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

1506 00 00

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

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

1515 90

–

Other:

1515 90 11

– –	Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions:

ex 1515 90 11

– – –

Jojoba oil and its fractions

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:

1516 20

–	Vegetable fats and oils and their fractions:

1516 20 10

– –	Hydrogenated castor oil, so called “opal-wax”

1518 00

1518 00 10

–

Linoxyn

–

Other:

1518 00 91

– –	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

– –

Other:

1518 00 95

– – –

Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions

1518 00 99

– – –

Other

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

1522 00 10

–

Degras

1702

1702 50 00

–	Chemically pure fructose

1702 90

–	Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

1702 90 10

– –	Chemically pure maltose

1704

Sugar confectionery (including white chocolate), not containing cocoa:

1704 10

–	Chewing gum, whether or not sugar-coated

1803

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1901

1901 10 00

–	Preparations for infant use, put up for retail sale

1901 20 00

–	Mixes and doughs for the preparation of bakers' wares of heading 1905

1901 90

–

Other

1902

–	Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– –	Containing eggs

1902 19

– –

Other

1902 20

–	Stuffed pasta, whether or not cooked or otherwise prepared:

– –

Other:

1902 20 91

– – –

Cooked

1902 20 99

– – –

Other

1902 30

–	Other pasta

1902 40

–

Couscous

1903 00 00

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

1904

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001 90

–

Other:

2001 90 30

– –	Sweetcorn (Zea mays var. saccharata)

2001 90 40

– –	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

2001 90 60

– –	Palm hearts

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

2004 10

–

Potatoes:

– –

Other:

2004 10 91

– – –

In the form of flour, meal or flakes

2004 90

–	Other vegetables and mixtures of vegetables:

2004 90 10

– –	Sweetcorn (Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005 20

–

Potatoes:

2005 20 10

– –	In the form of flour, meal or flakes

2005 80 00

–	Sweetcorn (Zea mays var. saccharata)

2008

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

–	Nuts, groundnuts and other seeds, whether or not mixed together:

2008 11

– –	Groundnuts:

2008 11 10

– – –

Peanut butter

–	Other, including mixtures other than those of subheading 2008 19:

2008 91 00

– –	Palm hearts

2008 99

– –

Other:

– – –

Not containing added spirit

– – – –

Not containing added sugar

2008 99 85

– – – – –

Maize (corn), other than sweetcorn (Zea mays var. saccharata)

2008 99 91

– – – – –

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

2101

2102

Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2106

Food preparations not elsewhere specified or included:

2106 10

–	Protein concentrates and textured protein substances

2106 90

–

Other:

2106 90 20

– –	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

– –

Other:

2106 90 92

– – –

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

2106 90 98

– – –

Other

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:

2201 90 00

–

Other

2203 00

Beer made from malt

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages:

2208 20

–	Spirits obtained by distilling grape wine or grape marc

2208 30

–

Whiskies

2208 40

–	Rum and other spirits obtained by distilling fermented sugar-cane products

2208 50

–	Gin and Geneva

2208 60

–

Vodka

2208 70

–	Liqueurs and cordials

2208 90

–

Other:

– –	Arrack, in containers holding:

2208 90 11

– – –

2 litres or less

2208 90 19

– – –

More than 2 litres

– –	Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

2208 90 33

– – –

2 litres or less:

ex 2208 90 33

– – – –

Pear or cherry spirit except plum-brandy (Slivovitz)

2208 90 38

– – –

More than 2 litres:

ex 2208 90 38

– – – –

Pear or cherry spirit except plum-brandy (Slivovitz)

– –	Other spirits and other spirituous beverages, in containers holding:

– – –

2 litres or less:

2208 90 41

– – – –

Ouzo

– – – –

Other:

– – – – –

Spirits (excluding liqueurs):

– – – – – –

Distilled from fruit:

2208 90 45

– – – – – – –

Calvados

2208 90 48

– – – – – – –

Other

– – – – – –

Other:

2208 90 52

– – – – – – –

Korn

2208 90 54

– – – – – – –

Tequila

2208 90 56

– – – – – – –

Other

2208 90 69

– – – – –

Other spirituous beverages

– – –

More than 2 litres:

– – – –

Spirits (excluding liqueurs):

2208 90 71

– – – – –

Distilled from fruit

2208 90 75

– – – – –

Tequila

2208 90 77

– – – – –

Other

2208 90 78

– – – –

Other spirituous beverages

– –	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in containers holding:

2208 90 91

– – –

2 litres or less

2208 90 99

– – –

More than 2 litres

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:

2402 10 00

–	Cigars, cheroots and cigarillos, containing tobacco

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:

–

Other:

2403 91 00

– –	“Homogenised” or “reconstituted” tobacco

2403 99

– –

Other

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

–	Other polyhydric alcohols:

2905 43 00

– –

Mannitol

2905 44

– –	D-glucitol (sorbitol)

2905 45 00

– –

Glycerol

3301

3301 90

–

Other:

– –	Extracted oleoresins:

3301 90 21

– – –

Of liquorice and hops

3301 90 30

– – –

Other

3302

3302 10

–	Of a kind used in the food or drink industries:

– –	Of a kind used in the drink industries:

– – –

Preparations containing all flavouring agents characterising a beverage:

3302 10 10

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

– – – –

Other:

3302 10 21

– – – – –

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

3302 10 29

– – – – –

Other

3501

Casein, caseinates and other casein derivatives; casein glues:

3501 10

–

Casein

3501 90

–

Other:

3501 90 90

– –

Other

3505

Dextrins and other modified starches (for example, pregelatinised or esterifiedstarches); glues based on starches, or on dextrins or other modified starches:

3505 10

–	Dextrins and other modified starches:

3505 10 10

– –

Dextrins

– –	Other modified starches:

3505 10 90

– – –

Other

3505 20

–

Glues

3809

3809 10

–	With a basis of amylaceous substances

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

–	Industrial monocarboxylic fatty acids; acid oils from refining:

3823 11 00

– –	Stearic acid

3823 12 00

– –	Oleic acid

3823 13 00

– –	Tall oil fatty acids

3823 19

– –

Other

3823 70 00

–	Industrial fatty alcohols

3824

3824 60

–	Sorbitol other than that of subheading 2905 44

List 2: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The applicable duty for quantities exceeding these volumes will be 50 % of the MFN duty rate.

CN code	Description	Annual tariff quota
0403 10 51 0403 10 53 0403 10 59 0403 10 91 0403 10 93 0403 10 99 0403 90 71 0403 90 73 0403 90 79 0403 90 91 0403 90 93 0403 90 99	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa	2 390 tonnes
0405 20 10 0405 20 30	Dairy spreads of a fat content, by weight, of 39 % or more but not exceeding 75 %	68 tonnes
1517 10 10 1517 90 10 1517 90 93	Margarine and edible mixtures or preparations of animal or vegetable fats or oils or of fractions, containing more than 10 % but not more than 15 % by weight of milk fats; edible mixtures or preparations of a kind used as mould release preparations	700 tonnes
2201 10 11 2201 10 19 2201 10 90	Mineral waters and aerated waters	16 907 tonnes
2205 10 10 2205 10 90 2205 90 10 2205 90 90	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	420 hl
ex 2208 90 33 ex 2208 90 38	Plum-brandy (Slivovitz) of an alcoholic strength by volume of less than 80 % vol.	170 hl
2402 20 10 2402 20 90 2402 90 00	Cigarettes containing tobacco; cigars, cheroots, cigarillos and cigarettes, of tobacco substitutes	35 tonnes
2403 10 10 2403 10 90	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	42 tonnes

List 3: Quotas and duties applicable upon import into Croatia of goods originating in the Community

CN code	Description	Annual tariff quota (tonnes)
1704 90 10 1704 90 30 1704 90 51 1704 90 55 1704 90 61 1704 90 65 1704 90 71 1704 90 75 1704 90 81 1704 90 99	Sugar confectionery (including white chocolate) other than chewing gum, not containing cocoa	1 250
1806	Chocolate and other food preparations containing cocoa	2 410
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	4 390
2105 00	Ice cream and other edible ice, whether or not containing cocoa	1 430
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 2009	18 100

List 4: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.

CN code

Description

Annual tariff quota (tonnes)

2103 90 30

2103 90 90

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol. containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less; other sauces and preparations thereof and mixed condiments and mixed seasonings, excluding soya sauce, tomato ketchup and other tomato sauces and liquid mango chutney

300

’

ANNEX IX

‘

ANNEX I

AGREEMENT

BETWEEN THE EUROPEAN COMMUNITY AND THE REPUBLIC OF CROATIA ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES

Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 August 2007:

CN code

Description

Applicable duty

Annual Quantity (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10

ex 2204 21

Quality sparkling wine

Wine of fresh grapes

exemption

44 000

10 000

(1)(2)

ex 2204 29

Wine of fresh grapes

exemption

29 000

(2)

(1)	Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl.
(2)	Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transfering quantities from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

2.	The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia.

Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 August 2007:

Croatian customs tariff code

Description

Applicable duty

Annual Quantities (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10

ex 2204 21

Quality sparkling wine

Wine of fresh grapes

exemption

14 000

800

(1)

ex 2204 29

Wine of fresh grapes

exemption

8 000

ex 2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

50 % of MFN

900

(1)	Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota reaches a maximum of 18 000 hl.

4.	The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community.

This Agreement shall cover wine

(a)	which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question, and

(b)

(i)	originating in the EU, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999;

(ii)	originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation.

6.	Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b).

7.	The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties.

8.	The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures.

9.	Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates.

10.	This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, in the territory of the Republic of Croatia.

’

ANNEX X

‘

PROTOCOL 4

concerning the definition of the concept of “originating products” and methods of administrative cooperation for the application of the provisions of this agreement between the Community and Croatia

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

Article 3

Cumulation in the Community

Article 4

Cumulation in Croatia

Article 5

Wholly obtained products

Article 6

Sufficiently worked or processed products

Article 7

Insufficient working or processing

Article 8

Unit of qualification

Article 9

Accessories, spare parts and tools

Article 10

Sets

Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Article 13

Direct transport

Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Article 17

Procedure for the issue of a movement certificate EUR.1

Article 18

Movement certificates EUR.1 issued retrospectively

Article 19

Issue of a duplicate movement certificate EUR.1

Article 20

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

Article 21

Accounting segregation

Article 22

Conditions for making out an invoice declaration

Article 23

Approved exporter

Article 24

Validity of proof of origin

Article 25

Submission of proof of origin

Article 26

Importation by instalments

Article 27

Exemptions from proof of origin

Article 28

Supporting documents

Article 29

Preservation of proof of origin and supporting documents

Article 30

Discrepancies and formal errors

Article 31

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

Article 33

Verification of proofs of origin

Article 34

Dispute settlement

Article 35

Penalties

Article 36

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

Article 38

Special conditions

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

List of Annexes

ANNEX I:

Introductory notes to the list in Annex II

ANNEX II:

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

ANNEX III:

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX IV:

Text of the invoice declaration

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 Community or in Croatia 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 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 Community or in Croatia;

(h)	“value of originating materials” means the value of such materials as defined in (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 referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in Croatia;

(j)	“chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as “the Harmonised 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.

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

1. For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

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

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

2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Croatia:

(a)	products wholly obtained in Croatia within the meaning of Article 5;

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

Article 3

Bilateral cumulation in the Community

Materials originating in Croatia shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7(1).

Article 4

Bilateral cumulation in Croatia

Materials originating in the Community shall be considered as materials originating in Croatia when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7(1).

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in the Community or in Croatia:

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

(b)	vegetable products harvested there;

(c)	live animals born and raised there;

(d)	products from live animals raised there;

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

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

(g)	products made aboard their factory ships exclusively from products referred to in (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 (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 or recorded in a Member State of the Community or in Croatia;

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

(c)

which are owned to an extent of at least 50 per cent by nationals of a Member State of the Community or of Croatia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Croatia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d)	of which the master and officers are nationals of a Member State of the Community or of Croatia; and

(e)	of which at least 75 per cent of the crew are nationals of a Member State of the Community or of Croatia.

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.

The conditions referred to above indicate, for all products covered by the 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. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the 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.

2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a)	their total value does not exceed 10 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.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

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;

(c)	washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(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;

(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;

(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 Community or in Croatia 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 Harmonised System.

It follows that:

(a)	when a product composed of a group or assembly of articles is classified under the terms of the Harmonised 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 Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 of the Harmonised 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 of the Harmonised 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 originates, 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;

(c)	machines and tools;

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in Croatia.

2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Croatia 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 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.

3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or Croatia on materials exported from the Community or from Croatia and subsequently re-imported there, provided:

(a)	the said materials are wholly obtained in the Community or in Croatia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

(i)	the re-imported goods have been obtained by working or processing the exported materials; and

(ii)	the total added value acquired outside the Community or Croatia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end-product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or Croatia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end-product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or Croatia by applying the provisions of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all costs arising outside the Community or Croatia, including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.

7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

8. Any working or processing of the kind covered by the provisions of this Article and done outside the Community or Croatia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and Croatia. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or Croatia.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a)	a single transport document covering the passage from the exporting country through the country of transit; or

(b)

a certificate issued by the customs authorities of the country of transit:

(i)	giving an exact description of the products;

(ii)	stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii)

certifying the conditions under which the products remained in the transit country; or

(c)	failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country other than the Community and Croatia and sold after the exhibition for importation in the Community or in Croatia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)	an exporter has consigned these products from the Community or from Croatia to the country in which the exhibition is held and has exhibited them there;

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

(c)	the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d)	the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in the Community or in Croatia for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in Croatia to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Croatia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1. Products originating in the Community shall, on importation into Croatia and products originating in Croatia shall, on importation into the Community benefit from 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 22(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 27, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

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 one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink 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 Community or of Croatia if the products concerned can be considered as products originating in the Community or in Croatia and fulfil the other requirements of this Protocol.

5. The customs authorities issuing movement certificates EUR.1 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. They 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 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(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 19

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 20

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 the Community or in Croatia, 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 Community or Croatia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 21

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation” method to be used for managing such stocks.

2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as “originating” is the same as that which would have been obtained if there had been physical segregation of the stocks.

3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.

4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

5. The beneficiary of this facilitation may issue 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.

6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time 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.

Article 22

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a)	by an approved exporter within the meaning of Article 23, 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 the Community or in Croatia 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, 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 hand-written, it shall be written in ink 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 23 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 23

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as “approved exporter”, who makes frequent shipments of products under this 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, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 24

Validity of proof of origin

1. A proof of origin shall be valid for four 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 25

Submission of proof of origin

Proofs 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 26

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) of the Harmonized System falling within Sections XVI and XVII or headings 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 27

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 the 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 28

Supporting documents

The documents referred to in Articles 17(3) and 22(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 the Community or in Croatia 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 book-keeping;

(b)	documents proving the originating status of materials used, issued or made out in the Community or in Croatia where these documents are used in accordance with domestic law;

(c)	documents proving the working or processing of materials in the Community or in Croatia, issued or made out in the Community or in Croatia, where these documents are used in accordance with domestic law;

(d)	movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or in Croatia in accordance with this Protocol;

(e)	appropriate evidence concerning working or processing undergone outside the Community or Croatia by application of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

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 17(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 22(3).

3. 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 17(2).

4. 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 30

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 31

Amounts expressed in euro

1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community or of Croatia 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 22(1)(b) or Article 27(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 Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities 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 Stabilisation and Association Committee at the request of the Community or of Croatia. When carrying out this review, the Stabilisation and Association Committee 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 VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

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

2. In order to ensure the proper application of this Protocol, the Community and Croatia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33

Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out 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 enquiry. 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 the Community, in Croatia or in one of the other countries or territories 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 10 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.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 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 Stabilisation and Association Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 35

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 36

Free zones

1. The Community and Croatia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in Croatia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

1. The term “Community” used in Article 2 does not cover Ceuta and Melilla.

2. Products originating in Croatia, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Croatia shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.

3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

1. Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be considered as:

(1)

products originating in Ceuta and Melilla:

(a)	products wholly obtained in Ceuta and Melilla;

(b)

products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)	the said products have undergone sufficient working or processing within the meaning of Article 6; or that

(ii)	those products are originating in Croatia or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7;

(2)

products originating in Croatia:

(a)	products wholly obtained in Croatia;

(b)

products obtained in Croatia, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)	the said products have undergone sufficient working or processing within the meaning of Article 6; or that

(ii)	those products are originating in Ceuta and Melilla or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7.

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

3. The exporter or his authorised representative shall enter “Croatia” and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

The Stabilisation and Association Council may decide to amend the provisions of this Protocol.

ANNEX I

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:

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 Harmonised 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.

2.2.

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 Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

2.3.	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.

2.4.	Where, for an entry in the first two columns, a rule is specified in both columns 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 is to be applied.

Note 3:

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, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 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 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.

3.2.

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. Thus, 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.

3.3.

Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may 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 …” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

3.4.

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

Example:

The rule for fabrics of headings 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.

3.5.

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 6,2 below in relation to textiles).

Example:

The rule for prepared foods of heading 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.

3.6.

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 higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

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 which have been carded, combed or otherwise processed, but not spun.

4.2.	The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

4.3.	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.

4.4.	The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:

5.1.

Where, for a given product in the list, 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 and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)

5.2.

However, the tolerance mentioned in Note 5,1 may be applied only 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 poly(phenylene sulphide),

—	synthetic man-made staple fibres of poly(vinyl 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 5605 (metallised 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 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 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 which 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 that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric 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 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

5.3.	In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.

5.4.

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 a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.

Note 6:

6.1.

Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.

6.2.

Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3.	Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

7.1.

For the purposes of headings ex ex 2707, 2713 to 2715, ex ex 2901, ex ex 2902 and ex ex 3403, the “specific processes” are the following:

(a)	vacuum-distillation;

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

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerisation;

(h)	alkylation;

(i)	isomerisation.

7.2.

For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:

(a)	vacuum-distillation;

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

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerisation;

(h)	alkylation;

(i)	isomerisation;

(j)	in respect of heavy oils of heading ex ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(k)	in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l)

in respect of heavy oils of heading ex ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 oC, 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 ex ex 2710 (e.g. hydrofinishing or decolourisation), 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 of heading ex ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC, by the ASTM D 86 method;

(n)	in respect of heavy oils other than gas oils and fuel oils of heading ex ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

(o)	in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex ex 2712 only, de-oiling by fractional crystallisation.

7.3.

For the purposes of headings ex ex 2707, 2713 to 2715, ex ex 2901, ex ex 2902 and ex 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, or any combination of these operations or like operations, do not confer origin.

ANNEX II

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

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

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers originating status

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used are wholly obtained

ex ex Chapter 4

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 are wholly obtained

0403

Manufacture in which:

–	all the materials of Chapter 4 used are wholly obtained,

–	all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and

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

ex ex Chapter 5

Products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 5 used are wholly obtained

ex ex 0502

Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

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, and

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

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all the materials of Chapter 7 used are wholly obtained

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

–	all the fruit and nuts used are wholly obtained, and

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

ex ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 9 used are 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 ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all the materials of Chapter 10 used are wholly obtained

ex 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 0714 or fruit used are wholly obtained

ex ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713

Drying and milling of leguminous vegetables of heading 0708

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 are wholly obtained

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Manufacture in which the value of all the materials of heading 1301 used does 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 are wholly obtained

ex ex Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:

Manufacture from materials of any heading, except that of the product

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:

–	Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506

–

Other

Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

–	Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506

–

Other

Manufacture in which all the materials of Chapter 2 used are 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 1504

–

Other

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

1506

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

–	Solid fractions

Manufacture from materials of any heading, including other materials of heading 1506

–

Other

Manufacture in which all the materials of Chapter 2 used are 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 from materials of any heading, except that of the product

–	Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1507 to 1515

–

Other

Manufacture in which all the vegetable materials used are wholly obtained

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

Manufacture in which:

–	all the materials of Chapter 2 used are wholly obtained, and

–	all the vegetable materials used are wholly obtained. However, materials of headings 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 1516

Manufacture in which:

–	all the materials of Chapters 2 and 4 used are wholly obtained, and

–	all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture:

–	from animals of Chapter 1, and/or

–	in which all the materials of Chapter 3 used are wholly obtained

ex ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any heading, except that of the product

ex ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1702

–	Chemically-pure maltose and fructose

Manufacture from materials of any heading, including other materials of heading 1702

–	Other sugars in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the 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 are originating

ex ex 1703

Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter

Manufacture in which the value of all the 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1901

–	Malt extract

Manufacture from cereals of Chapter 10

–

Other

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902

–	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 are wholly obtained

–	Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

–	all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and

–	all the materials of Chapters 2 and 3 used are wholly obtained

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Manufacture from materials of any heading, except potato starch of heading 1108

1904

Manufacture:

–	from materials of any heading, except those of heading 1806,

–	in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

Manufacture from materials of any heading, except those of Chapter 11

ex 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 are wholly obtained

ex 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 from materials of any heading, except that of the product

ex ex 2004 and

ex ex 2005

Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture from materials of any heading, except 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 all the 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, obtained by cooking, whether or not containing added sugar or other sweetening matter

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex ex 2008

–	Nuts, not containing added sugar or spirits

Manufacture in which the value of all the originating nuts and oil seeds of headings 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 from materials of any heading, except 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the product

2101

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which all the chicory used is 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 from materials of any heading, except 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 ex 2104

Soups and broths and preparations therefor

Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005

2106

Food preparations not elsewhere specified or included

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which all the grapes or materials derived from grapes used are wholly obtained

2202

Manufacture:

–	from materials of any heading, except that of the product,

–	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and

–	in which all the fruit juice used (except that of pineapple, lime or grapefruit) is 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:

–	from materials of any heading, except heading 2207 or 2208, and

–	in which all the grapes or materials derived from grapes used are 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 of any heading, except heading 2207 or 2208, and

–	in which all the grapes or materials derived from grapes used are 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 ex Chapter 23

Residues and waste from the food industries; prepared animal fodder; except for:

Manufacture from materials of any heading, except that of the product

ex 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 are wholly obtained

ex 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 is wholly obtained

ex 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 are wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

–	all the cereals, sugar or molasses, meat or milk used are originating, and

–	all the materials of Chapter 3 used are wholly obtained

ex ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture in which all the materials of Chapter 24 used are 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 2401 used is originating

ex ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex ex Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:

Manufacture from materials of any heading, except that of the product

ex 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 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 ex 2516

Granite, porphyry, basalt, sandstone and other monumental or 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 ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 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 from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used

ex 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 ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex ex 2525

Mica powder

Grinding of mica or mica waste

ex ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials of any heading, except that of the product

ex ex Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:

Manufacture from materials of any heading, except that of the product

ex 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 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (1)

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex 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; waste oils

Operations of refining and/or one or more specific process(es) (2)

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (2)

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) (2)

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) (1)

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) (1)

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) (1)

ex 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 from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total 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 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 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 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 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 ex 2852

Mercury compounds of 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 2852, 2915 and 2916 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

Mercury compounds 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 2909 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

Mercury compounds of heterocyclic compounds with nitrogen hetero-atom(s) only

[2933]

Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 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

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 2852, 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

Mercury compounds of naphthenic acids, their water-insoluble salts and their esters

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Other mercury compounds of 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

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

ex ex Chapter 29

Organic chemicals; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (1)

ex 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) (1)

ex ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total 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 2915 and 2916 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

ex 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 2909 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

–	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 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

2934

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 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

ex ex 2939

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

ex ex Chapter 30

Pharmaceutical products; except for:

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

–	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 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

–

Other

– –	Human blood

– –	Animal blood prepared for therapeutic or prophylactic uses

– –	Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins

– –	Haemoglobin, blood globulins and serum globulins

– –

Other

3003 and 3004

Medicaments (excluding goods of heading 3002, 3005 or 3006):

–	Obtained from amikacin of heading 2941

Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

–

Other

Manufacture:

–	from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex ex 3006

–	Waste pharmaceuticals specified in note 4(k) to this Chapter

The origin of the product in its original classification shall be retained

–	Sterile surgical or dental adhesion barriers, whether or not absorbable:

–	made of plastics

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

–	made of fabrics

Manufacture from:

–	natural fibres

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

–	Appliances identifiable for ostomy use

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

ex ex Chapter 31

Fertilisers; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex ex 3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; 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:

–	from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

–	in which 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 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 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 (3)

Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total 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 ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3301

Manufacture from materials of any heading, including materials of a different “group” (4) in this heading. However, materials of the same group as the product may be used, provided that their total 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 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex ex 3403

Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (1)

3404

Artificial waxes and prepared waxes:

–	With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

–

Other

Manufacture from materials of any heading, except:

–	hydrogenated oils having the character of waxes of heading 1516,

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

–	fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and

–	materials of heading 3404

However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

ex ex Chapter 35

Albuminoidal substances; modified starches; glues; enzymes; except for:

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 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 1108

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex ex Chapter 37

Photographic or cinematographic goods; except for:

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, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

–	Instant print film for colour photography, in packs

Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total 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 from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total 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

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Manufacture from materials of any heading, except those of headings 3701 and 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 from materials of any heading, except those of headings 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 ex Chapter 38

Miscellaneous chemical products; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 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 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 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 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 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 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

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 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 plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilisers 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 varnish 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 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, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

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 from materials of any heading, except that of the product

–	Industrial fatty alcohols

Manufacture from materials of any heading, including other materials of heading 3823

3824

–	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 2905

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

– –	Ion exchangers

– –	Getters for vacuum tubes

– –	Alkaline iron oxide for the purification of gas

– –	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

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

3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex ex 3907 and 3912 for which the rules are set out below:

–	Addition homopolymerisation 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, and

–	within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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 of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex ex 3907

–	Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

–

Polyester

Manufacture in which the value of all the 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 all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

3916 to 3921

Semi-manufactures and articles of plastics; except for headings ex ex 3916, ex ex 3917, ex ex 3920 and ex 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 all the 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 homopolymerisation 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, and

–	within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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 of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex ex 3916 and

ex 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, and

–	within the above limit, the value of all the materials of the same heading as the product 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 25 % of the ex-works price of the product

ex ex 3920

–	Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised 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 all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

ex ex 3921

Foils of plastic, metallised

Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

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 ex Chapter 40

Rubber and articles thereof; except for:

Manufacture from materials of any heading, except that of the product

ex 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, 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 headings 4011 and 4012

ex ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex ex Chapter 41

Raw hides and skins (other than furskins) and leather; except for:

Manufacture from materials of any heading, except that of the product

ex ex 4102

Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104 to 4106

Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

Retanning of tanned leather

Manufacture from materials of any heading, except that of the product

4107, 4112 and

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114

Manufacture from materials of any heading, except headings 4104 to 4113

ex ex 4114

Patent leather and patent laminated leather; metallised leather

Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total 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 from materials of any heading, except that of the product

ex ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

Manufacture from materials of any heading, except that of the product

ex 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 4302

ex ex Chapter 44

Wood and articles of wood; wood charcoal; except for:

Manufacture from materials of any heading, except that of the product

ex ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed

Planing, sanding or end-jointing

ex ex 4408

Sheets for veneering (including those obtained by slicing laminated wood) and 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 end-jointed

Splicing, planing, sanding or end-jointing

ex ex 4409

Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:

–	Sanded or end-jointed

Sanding or end-jointing

–	Beadings and mouldings

Beading or moulding

ex ex 4410 to

ex ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 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 ex 4418

–	Builders' joinery and carpentry of wood

Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used

–	Beadings and mouldings

Beading or moulding

ex ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading, except drawn wood of heading 4409

ex ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any heading, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture from materials of any heading, except that of the product

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Manufacture from materials of any heading, except that of the product

ex ex Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:

Manufacture from materials of any heading, except that of the product

ex 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 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

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex ex 4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 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 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 ex Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:

Manufacture from materials of any heading, except 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 of any heading, except those of headings 4909 and 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

–

Other

Manufacture from materials of any heading, except those of headings 4909 and 4911

ex ex Chapter 50

Silk; except for:

Manufacture from materials of any heading, except that of the product

ex 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 ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

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

ex ex Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:

Manufacture from materials of any heading, except that of the product

5106 to 5110

Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture from (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

ex ex Chapter 52

Cotton; except for:

Manufacture from materials of any heading, except that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

ex ex Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:

Manufacture from materials of any heading, except that of the product

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	jute yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

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 (7):

–	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:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise prepared for spinning,

–	chemical materials or textile pulp, or

–

paper

ex ex Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from (7):

–	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 (7):

–	natural fibres, or

–	chemical materials or textile pulp

However:

–	polypropylene filament of heading 5402,

–	polypropylene fibres of heading 5503 or 5506, or

–	polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

–

Other

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres made from casein, or

–	chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 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 (7):

–	natural fibres, not carded or combed or otherwise processed for spinning,

–	chemical materials or textile pulp, or

–	paper-making materials

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (7):

–	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 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Manufacture from (7):

–	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 (7):

–	natural fibres, or

–	chemical materials or textile pulp

However:

–	polypropylene filament of heading 5402,

–	polypropylene fibres of heading 5503 or 5506, or

–	polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

Jute fabric may be used as a backing

–	Of other felt

Manufacture from (7):

–	natural fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

–

Other

Manufacture from (7):

–	coir yarn or jute yarn,

–	synthetic or artificial filament yarn,

–	natural fibres, or

–	man-made staple fibres, not carded or combed or otherwise processed for spinning

Jute fabric may be used as a backing

ex ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:

–	Combined with rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

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 from materials of any heading, except that of the product

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

–	from materials of any heading, except that of the product, and

–	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:

–	Containing not more than 90 % by weight of textile materials

Manufacture from yarn

–

Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Manufacture from yarn

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 (7)

5905

Textile wall coverings:

–	Impregnated, coated, covered or laminated with rubber, plastics or other materials

Manufacture from yarn

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

5906

Rubberised textile fabrics, other than those of heading 5902:

–	Knitted or crocheted fabrics

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

–	Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials

Manufacture from chemical materials

–

Other

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

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 from materials of any heading, except 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 5911

Manufacture from yarn or waste fabrics or rags of heading 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 5911

Manufacture from (7):

–	coir yarn,

–	the following materials:

– –	yarn of polytetrafluoroethylene (8),

– –	yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

– –	yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

– –	monofil of polytetrafluoroethylene (8),

– –	yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

– –	glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),

– –	copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

– –	natural fibres,

– –	man-made staple fibres not carded or combed or otherwise processed for spinning, or

– –	chemical materials or textile pulp

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

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 yarn (7) (9)

–

Other

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

ex ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Manufacture from yarn (7) (9)

ex ex 6202, ex ex 6204,

ex ex 6206, ex ex 6209

and ex ex 6211

Women's, girls' and babies' clothing and clothing accessories for babies, embroidered

Manufacture from yarn (9)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

ex ex 6210 and

ex ex 6216

Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (9)

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

–	Embroidered

Manufacture from unbleached single yarn (7) (9)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

–

Other

Manufacture from unbleached single yarn (7) (9)

Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 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 6212:

–	Embroidered

Manufacture from yarn (9)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

–	Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (9)

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

–	Interlinings for collars and cuffs, cut out

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

–

Other

Manufacture from yarn (9)

ex ex Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:

Manufacture from materials of any heading, except that of the product

6301 to 6304

Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

–	Of felt, of nonwovens

Manufacture from (7):

–	natural fibres, or

–	chemical materials or textile pulp

–

Other:

– –	Embroidered

Manufacture from unbleached single yarn (9) (10)

Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

– –

Other

Manufacture from unbleached single yarn (9) (10)

6305

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

Manufacture from (7):

–	natural fibres,

–	man-made staple fibres, not carded or combed or otherwise processed for spinning, or

–	chemical materials or textile pulp

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

–	Of nonwovens

Manufacture from (7) (9):

–	natural fibres, or

–	chemical materials or textile pulp

–

Other

Manufacture from unbleached single yarn (7) (9)

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 that their total value does not exceed 15 % of the ex-works price of the set

ex ex Chapter 64

Footwear, gaiters and the like; parts of such articles; except for:

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 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 from materials of any heading, except that of the product

ex ex Chapter 65

Headgear and parts thereof; except for:

Manufacture from materials of any heading, except 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 (9)

ex ex Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:

Manufacture from materials of any heading, except 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 from materials of any heading, except that of the product

ex ex Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:

Manufacture from materials of any heading, except that of the product

ex ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 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 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 from materials of any heading, except that of the product

ex ex Chapter 70

Glass and glassware; except for:

Manufacture from materials of any heading, except that of the product

ex ex 7003, ex ex 7004

and ex ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading 7001

7006

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

–	Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)

Manufacture from non-coated glass-plate substrate of heading 7006

–

Other

Manufacture from materials of heading 7001

7007

Safety glass, consisting of toughened (tempered) or laminated glass

Manufacture from materials of heading 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading 7001

7009

Glass mirrors, whether or not framed, including rear-view mirrors

Manufacture from materials of heading 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 from materials of any heading, except that of the product

Cutting of glassware, provided that the total value of the uncut glassware used 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 7010 or 7018)

Manufacture from materials of any heading, except that of the product

Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product

ex ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

–	uncoloured slivers, rovings, yarn or chopped strands, or

–	glass wool

ex 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 from materials of any heading, except that of the product

ex 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 ex 7102, ex ex 7103

and ex 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 of any heading, except those of headings 7106, 7108 and 7110

Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110

Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals

–	Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex ex 7107, ex ex 7109

and ex 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 from materials of any heading, except that of the product

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

ex ex Chapter 72

Iron and steel; except for:

Manufacture from materials of any heading, except that of the product

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading 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 of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

ex ex 7218, 7219 to

7222

Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading 7218

ex ex 7224, 7225 to

7228

Semi-finished products, 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 of heading 7206, 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading 7224

ex ex Chapter 73

Articles of iron or steel; except for:

Manufacture from materials of any heading, except that of the product

ex ex 7301

Sheet piling

Manufacture from materials of heading 7206

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Manufacture from materials of heading 7206

7304, 7305 and

7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Manufacture from materials of heading 7206, 7207, 7218 or 7224

ex 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, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product

7308

Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used

ex ex 7315

Skid chain

Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

ex ex Chapter 74

Copper and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which 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 from materials of any heading, except that of the product

7402

Unrefined copper; copper anodes for electrolytic refining

Manufacture from materials of any heading, except that of the product

7403

Refined copper and copper alloys, unwrought:

–	Refined copper

Manufacture from materials of any heading, except 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 from materials of any heading, except that of the product

7405

Master alloys of copper

Manufacture from materials of any heading, except that of the product

ex ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which 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 from materials of any heading, except that of the product

ex ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7601

Unwrought aluminium

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which 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 or scrap

Manufacture from materials of any heading, except that of the product

ex 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:

–	from materials of any heading, except 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; and

–	in which 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 the HS

ex ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which 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 from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used

7802

Lead waste and scrap

Manufacture from materials of any heading, except that of the product

ex ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7901

Unwrought zinc

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used

7902

Zinc waste and scrap

Manufacture from materials of any heading, except that of the product

ex ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

8001

Unwrought tin

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used

8002 and 8007

Tin waste and scrap; other articles of tin

Manufacture from materials of any heading, except 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 of the same heading as the product used does not exceed 50 % of the ex-works price of the product

–

Other

Manufacture from materials of any heading, except that of the product

ex ex Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Manufacture from materials of any heading, except that of the product

8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total 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:

–	from materials of any heading, except that of the product, and

–	in which 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208

Manufacture from materials of any heading, except 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 from materials of any heading, except 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 from materials of any heading, except that of the product. However, handles of base metal may be used

ex ex Chapter 83

Miscellaneous articles of base metal; except for:

Manufacture from materials of any heading, except that of the product

ex ex 8302

Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

ex ex 8306

Statuettes and other ornaments, of base metal

Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

ex ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex ex 8401

Nuclear fuel elements

Manufacture from materials of any heading, except that of the product (12)

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8403 and ex ex 8404

Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers

Manufacture from materials of any heading, except those of headings 8403 and 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 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 ex 8413

Rotary positive displacement pumps

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex ex 8414

Industrial fans, blowers and the like

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 8415

Manufacture:

–	from materials of any heading, except that of the product,

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

–	in which the value of all the non-originating materials used does not exceed the value of all 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 ex 8419

Machines for wood, paper pulp, paper 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, and

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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, and

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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, and

–	within the above limit, the value of all the materials of heading 8431 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 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, and

–	within the above limit, the value of all the materials of heading 8431 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 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, and

–	within the above limit, the value of all the materials of heading 8431 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 30 % of the ex-works price of the product

ex 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, and

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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, and

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex ex 8443

Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)

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 ex 8448

Auxiliary machinery for use with machines of headings 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 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,

–	the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

–	the thread-tension, crochet and zigzag mechanisms used are originating

–

Other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8456 to 8466

Machine-tools and machines and their parts and accessories of headings 8456 to 8466

Manufacture in which the value of all the materials used does not exceed 40 % 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 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

–	machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching

–	machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

–	parts and accessories suitable for use solely or principally with the machines of headings 8456, 8462 and 8464

–	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

–	other lifting, handing, 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, and

–	in which the value of all non originating materials used does not exceed the value of all 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

–	parts suitable for use solely or principally with the machinery of heading 8428

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

–	cameras of a kind used for preparing printing plates or cylinders which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

Manufacture:

–	from materials of any heading, except that of the product,

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

–	in which the value of all the non-originating materials used does not exceed the value of all 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

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 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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, and

–	within the above limit, the value of all the materials of heading 8503 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 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, and

–	within the above limit, the value of all the materials of headings 8501 and 8503 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 30 % of the ex-works price of the product

ex 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 ex 8517

Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443.8525.8527 or 8528

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	the value of all the non-originating materials used does not exceed the value of all 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 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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 sound reproducing apparatus

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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 headings 8519 to 8521

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8523

–	Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including 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

–	recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including 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, and

–	within the above limit, the value of all the materials of heading 8523 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 30 % of the ex-works price of the product

–	proximity cards and “smart cards” with two or more electronic integrated circuits

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

–	“smart cards” with one electronic integrated circuit

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8525

Transmission apparatus for 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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, of a kind solely or principally used in an automatic data-processing system of heading 8471

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

–	other monitors and projectors, not incorporating television reception apparatus;,Reception apparatus for television —, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus;

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	the value of all the non-originating materials used does not exceed the value of all 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 headings 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 8471

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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 V

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 heading 8538 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 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 V

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 heading 8538 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 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, of iron and steel

Manufacture from materials of any heading, except that of the product

– –

of copper

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which 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 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 8517

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 heading 8538 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 30 % of the ex-works price of the product

ex ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex ex 8542

Electronic integrated circuits and microassemblies:

–	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, and

–	within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

–	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, and

–	within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

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 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 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 electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 cm3

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	the value of all the non-originating materials used does not exceed the value of all 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 cm3

Manufacture in which:

–	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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 ex 8712

Bicycles without ball bearings

Manufacture from materials of any heading, except those of heading 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for:

Manufacture from materials of any heading, except 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 ex 8804

Rotochutes

Manufacture from materials of any heading, including other materials of heading 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 from materials of any heading, except 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 from materials of any heading, except that of the product. However, hulls of heading 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 ex Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 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 ex 9005

Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

Manufacture:

–	from materials of any heading, except that of the product,

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and

–	in which the value of all the non-originating materials used does not exceed the value of all 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 ex 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture:

–	from materials of any heading, except that of the product,

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

–	in which the value of all the non-originating materials used does not exceed the value of all 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:

–	from materials of any heading, except that of the product,

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

–	in which the value of all the non-originating materials used does not exceed the value of all 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:

–	from materials of any heading, except that of the product,

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

–	in which the value of all the non-originating materials used does not exceed the value of all 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 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 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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 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 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 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	the value of all the non-originating materials used does not exceed the value of all 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, and

–	within the above limit, the value of all the materials of heading 9114 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 30 % of the ex-works price of the product

9111

Watch cases and parts thereof

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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 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 from materials of any heading, except 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 ex 9401 and

ex ex 9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

Manufacture from materials of any heading, except that of the product

Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

–	the value of the cloth does not exceed 25 % of the ex-works price of the product, and

–	all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

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 ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for:

Manufacture from materials of any heading, except that of the product

ex ex 9503

Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex ex 9506

Golf clubs and parts thereof

Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

ex ex Chapter 96

Miscellaneous manufactured articles; except for:

Manufacture from materials of any heading, except that of the product

ex ex 9601 and

ex ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from “worked” carving materials of the same heading as the product

ex 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

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9608

Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product 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:

–	from materials of any heading, except that of the product, and

–	in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

ex ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of art, collectors' pieces and antiques

Manufacture from materials of any heading, except that of the product

ANNEX III

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

Printing instructions

Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 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.

The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form 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.

ANNEX IV

Text of the 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 № … (13)) декларира, че освен където ясно е отбелязано друго, тези продукти са с …. (14) преференциален произход

Spanish version

El exportador de los productos incluidos en el presente documento [autorización aduanera no ... (13)] declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial... (14).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (13)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v … (14).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (13)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (14).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungsnr. ... (13)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (14) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr ... (13)) deklareerib, et need tooted on ... (14) 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. ... (13)] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (14).

English version

The exporter of the products covered by this document (customs authorisation No ... (13)) declares that, except where otherwise clearly indicated, these products are of ... (14) preferential origin.

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no ... (13)] déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (14).

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ... (13)] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale… (14).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (13)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme … (14).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr … (13)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (14) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (13)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális ... (14) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru. … (13)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (14).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (13)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (14).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (13)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (14) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos abrangidos pelo presente documento [autorização aduaneira n.o ... (13)], declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ... (14).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (13)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială … (14).

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (13)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (14).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (13)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (14) poreklo.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (13)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (14).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (13)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (14).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (13)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (14) preferencijalnog podrijetla.

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(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.

(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.

(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(9) See Introductory Note 6.

(10) xxxxxxxxxx

(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated.

(12) This rule shall apply until 31 December 2005.

(13) When the invoice declaration is made out by an approved exporter, 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.

(14) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.