title: 2005/41/EC: Council Decision of 13 December 2004 concerning 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 Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union

text:
               28.1.2005

               EN

               Official Journal of the European Union

               L 26/221

         COUNCIL DECISION
   of 13 December 2004
   concerning 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 Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
   (2005/41/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of Article 300(2), first subparagraph thereof,
   Having regard to the Act of Accession of 2003 and in particular Article 6(2) thereof,
   Having regard to the proposal from the Commission,
   Whereas:

               (1)

               On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the Republic of Croatia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.

               (2)

               These negotiations have been successfully accomplished and, subject to its conclusion at a later date, the Protocol should be signed on behalf of the European Community.

               (3)

               The Protocol should be applied on a provisional basis with effect from the date of entry into force of the Stabilisation and Association Agreement, pending the completion of the relevant procedures for its conclusion,

         HAS DECIDED AS FOLLOWS:
   Article 1
   The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European 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 Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, subject to its conclusion at a later date.
   Article 2
   Pending its entry into force, the Protocol shall be applied on a provisional basis with effect from the date of entry into force of the Stabilisation and Association Agreement.
   The text of the Protocol is attached to this Decision.

      Done at Brussels, 13 December 2004

            For the Council

            The President

         B. R. BOT

   INFORMATION CONCERNING THE DATE OF ENTRY INTO FORCE OF 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
   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 (1), signed in Luxembourg on 29 October 2001, enters into force on 1 February 2004, in accordance with Article 129 of the Agreement.

      (1)  See page 3 of this Official Journal.
    ---documentbreak---

               28.1.2005

               EN

               Official Journal of the European Union

               L 26/222

         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 Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
   THE KINGDOM OF BELGIUM,
   THE CZECH REPUBLIC,
   THE KINGDOM OF DENMARK,
   THE FEDERAL REPUBLIC OF GERMANY,
   THE REPUBLIC OF ESTONIA,
   THE HELLENIC REPUBLIC,
   THE KINGDOM OF SPAIN,
   THE FRENCH REPUBLIC,
   IRELAND,
   THE ITALIAN REPUBLIC,
   THE REPUBLIC OF CYPRUS,
   THE REPUBLIC OF LATVIA,
   THE REPUBLIC OF LITHUANIA,
   THE GRAND DUCHY OF LUXEMBOURG,
   THE REPUBLIC OF HUNGARY,
   THE REPUBLIC OF MALTA,
   THE KINGDOM OF THE NETHERLANDS,
   THE REPUBLIC OF AUSTRIA,
   THE REPUBLIC OF POLAND,
   THE PORTUGUESE REPUBLIC,
   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, THE EUROPEAN ATOMIC ENERGY COMMUNITY,
   hereinafter referred to as ‘the Communities’, represented by the Council of the European Union and the Commission of the European Communities,
   of the one part, and
   THE REPUBLIC OF CROATIA,
   of the other part,
   Having regard to the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as ‘the new Member States’) to the European Union and thereby to the Community on 1 May 2004,
   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 Luxemburg on 29 October 2001.

               (2)

               The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as ‘the Treaty of Accession’) was signed in Athens on 16 April 2003.

               (3)

               Pursuant to Article 6(2) of the Act of Accession of 2003 the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

               (4)

               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.

               (5)

               The amendments to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as ‘the Interim Agreement’) adapting the Interim Agreement to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union are to be made also to the SAA,

         HAVE AGREED AS FOLLOWS:
   SECTION I
   Contracting Parties
   Article 1
   The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic 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 Luxemburg on 29 October 2001, and shall respectively adopt and take note, in the same manner as the other Member States, 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.
   Article 2
   To take into account recent institutional developments within the European Union, the Parties agree that, following the expiry of the Treaty establishing the European Coal and Steel Community, existing provisions in the Agreement referring to the European Coal and Steel Community shall be deemed to refer to the European Community, which has taken over all rights and obligations contracted by the European Coal and Steel Community.
   ADJUSTMENTS TO THE TEXT OF THE SAA, INCLUDING ITS ANNEXES AND PROTOCOLS
   SECTION II
   Agricultural Products
   Article 3
   1.   Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text set out in Annex I to this Protocol.
   2.   Annex IV(b) to the SAA shall be replaced by the text set out in Annex II to this Protocol.
   3.   Annex IV(d) to the SAA shall be replaced by the text set out in Annex III to this Protocol.
   4.   Annex IV(e) to the SAA shall be replaced by the text set out in Annex IV to this Protocol.
   5.   Annex IV(f) to the SAA shall be replaced by the text set out in Annex V to this Protocol.
   6.   In Article 27(3) of the SAA the following point shall be added:

                  (g)

                  ‘From 1 May 2004, Croatia shall apply the customs duties for the commodities listed in Annex IV (g).’

   7.   The text set out in Annex VI to this Protocol shall be added to the SAA as Annex IV(g).
   Article 4
   1.   Annex V(a) to the SAA shall be replaced by the text set out in Annex VII to this Protocol.
   2.   Annex V(b) to the SAA shall be replaced by the text set out in Annex VIII to this Protocol.
   Article 5
   Lists 2 and 3 of Annex II to Protocol 3 to the SAA shall be replaced by Lists 2, 3 and 4 set out in Annex IX to this Protocol.
   Article 6
   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 set out in Annex X to this Protocol.
   SECTION III
   Rules of origin
   Article 7
   1.   Paragraph 4 of Article 18 of Protocol 4 to the SAA shall be replaced by the following:

      1.4.   ‘ Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

                  ES

                  “EXPEDIDO A POSTERIORI”,

                  CS

                  “VYSTAVENO DODATEČNĚ”,

                  DA

                  “UDSTEDT EFTERFØLGENDE”,

                  DE

                  “NACHTRÄGLICH AUSGESTELLT”,

                  ET

                  “TAGANTJÄRELE VÄLJA ANTUD”,

                  EL

                  “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

                  EN

                  “ISSUED RETROSPECTIVELY”,

                  FR

                  “DÉLIVRÉ A POSTERIORI”,

                  IT

                  “RILASCIATO A POSTERIORI”,

                  LV

                  “IZSNIEGTS RETROSPEKTĪVI”,

                  LT

                  “RETROSPEKTYVUSIS IŠDAVIMAS”,

                  HU

                  “KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

                  MT

                  “MAĦRUĠ RETROSPETTIVAMENT”,

                  NL

                  “AFGEGEVEN A POSTERIORI”,

                  PL

                  “WYSTAWIONE RETROSPEKTYWNIE”,

                  PT

                  “EMITIDO A POSTERIORI”,

                  SL

                  “IZDANO NAKNADNO”,

                  SK

                  “VYDANÉ DODATOČNE”,

                  FI

                  “ANNETTU JÄLKIKÄTEEN”,

                  SV

                  “UTFÄRDAT I EFTERHAND”,

                  HR

                  “NAKNADNO IZDANO”.’

   2.   Paragraph 2 of Article 19 of Protocol 4 to the SAA shall be replaced by the following:

      2.2.   ‘The duplicate issued in this way must be endorsed with one of the following words:

                  ES

                  “DUPLICADO”,

                  CS

                  “DUPLIKÁT”,

                  DA

                  “DUPLIKAT”,

                  DE

                  “DUPLIKAT”,

                  ET

                  “DUPLIKAAT”,

                  EL

                  “ΑΝΤΙΓΡΑΦΟ”,

                  EN

                  “DUPLICATE”,

                  FR

                  “DUPLICATA”,

                  IT

                  “DUPLICATO”,

                  LV

                  “DUBLIKĀTS”,

                  LT

                  “DUBLIKATAS”,

                  HU

                  “MÁSODLAT”,

                  MT

                  “DUPLIKAT”,

                  NL

                  “DUPLICAAT”,

                  PL

                  “DUPLIKAT”,

                  PT

                  “SEGUNDA VIA”,

                  SL

                  “DVOJNIK”,

                  SK

                  “DUPLIKÁT”,

                  FI

                  “KAKSOISKAPPALE”,

                  SV

                  “DUPLIKAT”,

                  HR

                  “DUPLIKAT”.’

   3.   Annex I to Protocol 4 to the SAA shall be replaced by the text set out in Annex XI to this Protocol.
   4.   Annex II to Protocol 4 to the SAA shall be replaced by the text set out in Annex XII to this Protocol.
   5.   Annex IV to Protocol 4 to the SAA shall be replaced by the text set out in Annex XIII to this Protocol.
   TRANSITIONAL PROVISIONS
   SECTION IV
   Article 8
   The Republic of Croatia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to Articles XXIV.6 and XXVIII of GATT 1994 in relation to this enlargement of the Community.
   Article 9
   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, prior to 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, under the condition that:

               (a)

               such a provision is also provided for in the agreement concluded prior to 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 10
   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 on their way 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 11
   For the year 2004, 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 May 2004.
   GENERAL AND FINAL PROVISIONS
   SECTION V
   Article 12
   This Protocol and the annexes thereto shall form an integral part of the SAA.
   Article 13
   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 instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.
   Article 14
   1.   This Protocol shall enter into force on the same day as the Stabilisation and Association Agreement provided that all the instruments of approval of this Protocol have been deposited before that date.
   2.   If not all the instruments of approval of this Protocol have been deposited before that date, 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.
   Article 15
   This Protocol is drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovene, Slovak, Spanish, Swedish, and Croatian languages, each of these texts being equally authentic.
   Article 16
   The text of the SAA, including its Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak, and Slovenian languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

      Hecho en Bruselas, el veintiuno de diciembre del dos mil cuatro.V Bruselu dne dvacáctého prvního prosince dva tisíce čtyři.Udfærdiget i Bruxelles den enogtyvende december to tusind og fire.Geschehen zu Brüssel am einundzwanzigsten Dezember zweitausendundvier.Έγινε στις Βρυξέλλες, στις είκοσι μία Δεκεμβρίου δύο χιλιάδες τέσσερα.Done at Brussels on the twenty-first day of December in the year two thousand and four.Kahe tuhande neljanda aasta detsembrikuu kahekümne esimesel päeval Brüsselis.Fait à Bruxelles, le vingt-et-un décembre deux mille quatre.Fatto a Bruxelles, addi' ventuno dicembre duemilaquattro.Briselē, divi tūkstoši ceturtā gada divdesmit pirmajā decembrī.Priimta du tūkstančiai ketvirtų metų gruodžio dvidešimt pirmą dieną Briuselyje.Kelt Brüsszelben, a kétezer-negyedik év december havának huszonegyedik napján.Magħmula fi Brussel fil-wieħed u għoxrin ta' Diċembru tas-sena elfejn u erbgħa.Gedaan te Brussel, de eenentwintigste december tweeduizendvier.Sporządzono w Brukseli dnia dwudziestego pierwszego grudnia roku dwutysięcznego czwartego.Feito em Bruxelas, em vinte e um de Dezembro de dois mil e quatro.V Bruseli dvadsiateho prvého decembra dvetisícštyri.V Bruslju, dne enaindvajsetega decembra leta dva tisoč štiri.Tehty Brysselissä kahdentenakymmenentenäensimmäisenä päivänä joulukuuta vuonna kaksituhattaneljä.Som skedde i Bryssel den tjugoförsta december tjugohundrafyra.Sastavljeno u Bruxellesu, dana dvadeset prvoga prosinca godine dvije tisuće četvrte.

         Por los Estados miembrosZa členské státyFor medlemsstaterneFür die MitgliedstaatenΓια τα κράτη μέληFor the Member StatesLiikmesriikide nimelPour les États membresPer gli Stati membriDalībvalstu vārdāValstybių narių varduA tagállamok részérőlGħall-Istati MembriVoor de lidstatenW imieniu Państw CzłonkowskichPelos Estados-MembrosZa členské štátyZa države članiceJäsenvaltioiden puolestaPå medlemsstaternas vägnarZa države članice

         Por las Comunidades EuropeasZa Evropská společenstvíFor De Europæiske FællesskaberFür die Europäischen GemeinschaftenΓια τις Ευρωπαϊκές ΚοινότητεςFor the European CommunitiesEuroopa ühenduste nimelPour les Communautés européennesPer le Comunità europeeEiropas Kopienu vārdāEuropos Bendrijų varduAz Európai Közösségek részérőlGħall-Komunitajiet EwropejVoor de Europese GemeenschappenW imieniu Wspólnot EuropejskichPelas Comunidades EuropeiasZa Európske spoločenstváZa Evropske skupnostiEuroopan yhteisöjen puolestaPå europeiska gemenskapernas vägnarZa Europske zajednice

         Por la República de CroaciaZa Chorvatskou republikuFor Republikken KroatienFür die Republik KroatienΓια τη Δημοκρατία της ΚροατίαςHorvaatia Vabariigi nimelFor the Republic of CroatiaPour la République de CroatiePer la Repubblica di CroaziaHorvātijas Republikas vārdāKroatijos Respublikos värduA Horvát Köztársaság részérőlr-Repubblika tal-KroazjaVoor de Republiek KroatiëW imieniu Republiki ChorwacjiPela República da CroáciaZa Chorvátsku republikuZa Republiko HrvaškoKroatian tasavallan puolestaPå Republiken Kroatiens vägnarZa Republiku Hrvatsku

   ANNEX I

         ‘ANNEX IV(a) AND IV (c)
         Croatian tariff concessions for agricultural products

            (Duty-free for unlimited quantities at 1 May 2004)

            (referred to in Article 27(3)(a) and 27(3)(c))

         Croatian tariff code (1)

                     0105 19 20

                     0105 19 90

                     0106 90 00 10

                     0205 00

                     0206

                     0208

                     0407 00 30

                     0407 00 30 50

                     0407 00 90

                     0410 00 00

                     0504 00 00

                     0604

                     0714

                     0801

                     0802

                     0803 00

                     0804 10 00

                     0804 30 00

                     0805 40 00

                     0805 50

                     0805 90 00

                     0806 20

                     0807 20 00

                     0811

                     0812

                     0813

                     0814 00 00

                     0901 11 00

                     0901 12 00

                     0902

                     0904

                     0905 00 00

                     0906

                     0907 00 00

                     0908

                     0909

                     0910

                     1001 10 00

                     1002 00 00 10

                     1003 00 10

                     1004 00 00 10

                     1005 10

                     1006

                     1007 00

                     1008

                     1106

                     1108

                     1109 00 00

                     1209

                     1210

                     1211

                     1212 10

                     1212 30 00

                     1212 99 80

                     1213 00 00

                     1214

                     1301

                     1302

                     1501 00 11

                     1501 00 19 10

                     1501 00 90

                     1502 00

                     1503 00

                     1504

                     1516 10

                     1603 00

                     1702 11 00

                     1702 19 00

                     1702 60

                     1703 10 00

                     2003 10

                     2003 20 00

                     2005 60 00

                     2007 91

                     2008 19

                     2008 20

                     2008 30

                     2008 80

                     2008 99 36

                     2008 99 38

                     2008 99 49 10

                     2008 99 67 10

                     2008 99 99 10

                     2009 11

                     2009 19 11

                     2009 19 19

                     2009 19 98 10

                     2009 29 11

                     2009 29 19

                     2009 29 99 10

                     2009 39 11

                     2009 39 19

                     2009 39 39 10

                     2009 49 11

                     2009 49 19

                     2009 49 99 10

                     2009 79 11

                     2009 79 19

                     2009 79 99 10

                     2009 80 35 10

                     2009 80 38 10

                     2009 80 99 10

                     2009 80 11

                     2009 80 19

                     2009 80 32

                     2009 80 33

                     2009 80 35

                     2009 80 36

                     2009 80 38

                     2009 80 69 10

                     2009 80 96 10

                     2009 80 97 10

                     2009 80 99 20

                     2009 90 11

                     2009 90 19

                     2009 90 21

                     2009 90 29

                     2009 90 39 10

                     2009 90 49 10

                     2009 90 59 10

                     2009 90 79 10

                     2009 90 97 10

                     2009 90 98 10

                     2301

                     2302 10

                     2302 20

                     2302 40

                     2303 10

                     2303 20

                     2303 30

                     2304 00 00

                     2305 00 00

                     2306 41 00

                     2306 49 00

                     2306 70 00

                     2307 00

                     2308 00

                     2309 10

      (1)  As defined by the Croatian Customs Tariff — published in NN 184/2003, as amended.’
   ANNEX II

         ‘ANNEX IV(b)
         Croatian tariff concession for agricultural products

            (Duty-free within quota as from 1 May 2004)

            (referred to in Article 27(3)(b))

                     Croatian tariff code

                     Description

                     Tariff Quota (tons)

                     Yearly increase (tons)

                     0104

                     Live sheep and goats

                     300

                     0201

                     Meat of bovine animals, fresh or chilled

                     200

                     0204

                     Meat of sheep or goats, fresh, chilled or frozen.

                     110

                     5

                     0207

                     Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.

                     780

                     30

                     0401

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

                     13 500

                     0402

                     Milk and cream, concentrated or containing added sugar or other sweetening matter.

                     250

                     0406

                     Cheese and curd

                     2 200

                     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 90 10

                     Mushroom spawn

                     9 400

                     0701 90 10

                     Potatoes, for manufacture of starch

                     1 000

                     0712

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

                     1 050

                     0805 10

                     Oranges

                     27 500

                     1 250

                     0808 10 (1)

                     Fresh apples

                     5 800

                     0809 10

                     Apricots

                     1 100

                     50

                     0810 10

                     Strawberries

                     220

                     10

                     1002 00 00

                     Rye

                     700

                     100

                     1101

                     Wheat or meslin flour

                     250

                     1103

                     Cereal groats, meal and pellets

                     100

                     1206 00

                     Sunflower seeds, whether or not broken.

                     110

                     5

                     1507

                     Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

                     1 200

                     10

                     1514 19
                     1514 99

                     Low Erucic Acid rape

                     100

                     2004 90

                                 –

                                 Other vegetables and mixtures of vegetables

                     110

                     5

                     2005 90

                     Capers, artichokes, others prepared or preserved otherwise than by vinegar or acetic acid.

                     135

                     2007 99

                     Jams, fruits, jellies, preparations, other

                     130

                     2009 71
                     2009 79
                     2009 80
                     2009 90

                     Fruit juices

                     200

                     2009 80 50
                     2009 80 61
                     2009 80 63
                     2009 80 69
                     2009 80 71
                     2009 80 73
                     2009 80 79
                     2009 80 83
                     2009 80 84
                     2009 80 86
                     2009 80 88
                     2009 80 89
                     2009 80 95
                     2009 80 96
                     2009 80 97
                     2009 80 99

                                 –

                                 juices of any other single fruit or vegetable

                     330

                     15

                     2106 90 10
                     2106 90 30
                     2106 90 51
                     2106 90 55
                     2106 90 59

                     Food preparations

                     550

                     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

                     6 200

                     2309

                     Preparations of a kind used in animal feeding.

                     2309 90

                                 –

                                 Other

                     1 350

      (1)  Quota shall be allocated in the period from 21 February — 14 September.’
   ANNEX III

         ‘ANNEX IV(d)
         Croatian tariff concession for agricultural products

            (progressive elimination of MFN duties within tariff quotas)

            (referred to in Article 27(3)(d))

         Customs duties for the commodities listed in this annex shall be reduced and eliminated in accordance with the following timetable:

                     —

                     on 1 May 2004 duty applicable shall be 40 % of the basic duty;

                     —

                     on 1 January 2005 each duty shall be reduced to 20 % of the basic duty;

                     —

                     on 1 January 2006 the remaining duties shall be abolished

                     Croatian Tariff code

                     Description

                     Tariff Quota (tons)

                     Yearly increase (tons)

                     0103 91
                     0103 92

                     Live swine

                     550

                     25

                     0210

                     Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

                     500

                     15

                     0401

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

                     3 300

                     150

                     0402

                     Milk and cream, concentrated or containing added sugar or other sweetening matter.

                     15 400

                     700

                     0405 10

                     Butter

                     300

                     10

                     0702

                     Tomatoes, fresh or chilled.

                     8 250

                     375

                     0703 20

                     Garlic

                     1 100

                     50

                     0805 20

                                 –

                                 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

                     2640

                     120

                     0806 10

                     Table grapes

                     8800

                     400

                     1509

                     Olive oil

                     390

                     20

                     1602 41 to 1602 49

                     Prepared or preserved meat of swine

                     330

                     15

                     1701

                     Cane or beet sugar and chemically pure sucrose, in solid form.

                     6270

                     285

                     2002

                     Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

                     5430

                     240

                     2009 12 00
                     2009 19 91
                     2009 19 98

                                 –

                                 orange juice: other

                     1980

                     90’

   ANNEX IV

         ‘ANNEX IV(e)
         Croatian tariff concession for agricultural products

            (Progressive reduction of MFN duties for unlimited quantities)

            (referred to in Article 27(3)(e))

         Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

                     —

                     on 1 May 2004 duty applicable shall be 70 % of the basic duty;

                     —

                     on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

                     —

                     on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

                     0104

                     Live sheep and goats.

                     0105

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

                     0105 12

                                 – –

                                 Turkeys

                     0105 92

                                 – –

                                 Fowls of the species Gallus domesticus, weighing not more than 2 000 g

                     0105 92 0020
                     0105 92 0030

                                 – – –

                                 other

                     0209

                     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.

                     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 No. 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.

                     0901 21 00
                     0901 22 00

                                 –

                                 Coffee roasted

                     1003 00

                     Barley

                     1003 00 9010

                                 – – –

                                 brewing

                     1004 00 00

                     Oats

                     1005

                     Maize (corn)

                     1005 90

                                 –

                                 Other

                     1104

                     Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 1006; germ of cereals, whole, rolled, flaked or ground.

                     1105

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

                     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

                     2005

                     Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 2006.

                     2005 40 00

                                 –

                                 Peas (Pisum sativum)

                     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

                     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.

                     2009 41

                                 –

                                 Pineapple juice

                     2009 41 10

                                 – – –

                                 Other

                     2009 69

                                 –

                                 Grape juice (including grape must)

                     2206

                     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

                     Oil-cake 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 No. 2304 or 2305.

                     2306 90

                                 –

                                 Other

                     2309

                     Preparations of a kind used in animal feeding.

                     2309 90

                                 –

                                 Other’

   ANNEX V

         ‘ANNEX IV(f)
         Croatian tariff concession for agricultural products

            (Progressive reduction of MFN duties within quota)

            (referred to in Article 27(3)(f))

         Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

                     —

                     on 1 May 2004 each duty shall be 70 % of the basic duty;

                     —

                     on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

                     —

                     on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

                     Croatian tariff code

                     Description

                     Tariff quota (tons)

                     Yearly increase (tons)

                     010 290

                     Live bovine animals

                     220

                     10

                     0202

                     Meat of bovine animals, frozen.

                     3 300

                     150

                     0203

                     Meat of swine, fresh, chilled or frozen.

                     8 030

                     365

                     0701

                     Potatoes, fresh or chilled.

                     13 200

                     600

                     0703 10
                     0703 90

                     Onions and shallots,
                     Leeks and other alliaceous vegetables

                     11 290

                     500

                     0807 11 00
                     0807 19 00

                                 –

                                 Melons (including watermelons):

                     6 210

                     275

                     0808 10

                     Fresh apples

                     6 000

                     300

                     1101

                     Wheat or meslin flour.

                     990

                     45

                     1103

                     Cereal groats, meal and pellets.

                     8 580

                     390

                     1107

                     Malt, whether or not roasted.

                     17 500

                     750

                     1601 00

                     Sausages and similar products

                     1 980

                     90

                     1602 10 to 1602 39
                     1602 50 to 1602 90

                     Prepared or preserved meat, meat offal or blood, other than of swine

                     560

                     30

                     2401

                     Unmanufactured tobacco; tobacco refuse.

                     220

                     10’

   ANNEX VI

         ‘ANNEX IV(g)
         Croatian tariff concession 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 May 2004.

                     Croatian tariff code

                     Description

                     Tariff quota (tons)

                     Duty applicable

                     0102 90 05
                     0102 90 21
                     0102 90 29
                     0102 90 41
                     0102 90 49
                     0102 90 71

                     Live bovine animals

                     9 000

                     15 %

                     0103 91
                     0103 92

                     Live Swine

                     2 550

                     15 %

                     0105 92 0020

                     Fowl of the species Gallus domesticus weighing not more than 2 000g

                     90

                     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

                     4,2€/100 kg

                     0704 90 10

                     Cabbages

                     160

                     50 % MFN

                     0706 10 00

                     Fresh or chilled carrots

                     140

                     50 % MFN

                     0706 90 30

                     Horseradish, fresh or chilled

                     110

                     50 % MFN

                     0706 90 90

                     Kale

                     0707

                     Cucumbers or gherkins, fresh or chilled

                     200

                     10 %

                     0709 51 00

                     Mushrooms, fresh or chilled

                     340

                     10 %

                     0709 59 00

                     Chanterelles, flap mushrooms

                     0709 60 10

                     Sweet peppers, fresh or chilled

                     310

                     12 %

                     0710 21 00
                     0710 22 00
                     0710 90 00

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

                     1 500

                     7 %

                     1001 90 99

                     Wheat and meslin, other

                     9 000

                     15 %

                     1005 90

                     Maize, other

                     20 000

                     9 %

                     1206 00 91
                     1206 00 99

                     Sunflower seeds, whether or not broken

                     2 160

                     6 %

                     1517 10 90

                     Margarine

                     1 200

                     20 %

                     1601 00 (1)

                     Sausages and similar products  (1)

                     1 500

                     10 %

                     1602 10 to
                     1602 39

                     Prepared or preserved meat, meat offal or blood other than of swine

                     240

                     10 %

                     1602 41 to
                     1602 49

                     Prepared or preserved meat 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

                     1 000

                     5 %

                     1703 90 00

                     Beet molasses

                     14 500

                     14 %

                     2001

                     Cucumbers and gherkins, others prepared or preserved by vinegar or acetic acid.

                     1 650

                     15 %

      (1)  In the year 2005 quota for the products 160100 is subject to a 400 t increase.’
   ANNEX VII

         ‘ANNEX V(a)
         Products referred to in Article 15(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

                     2004

                     2005 onwards

                     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 10 15
                     0304 10 17
                     ex 0304 10 19
                     ex 0304 10 91
                     0304 20 15
                     0304 20 17
                     ex 0304 20 19
                     ex 0304 90 10
                     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

                     TQ: 30 t at 0 %
                     Over the TQ: 70 % of MFN duty

                     0301 93 00
                     0302 69 11
                     0303 79 11
                     ex 0304 10 19
                     ex 0304 10 91
                     ex 0304 20 19
                     ex 0304 90 10
                     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

                     TQ: 210 t at 0 %
                     Over the TQ: 70 % of MFN duty

                     ex 0301 99 90
                     0302 69 61
                     0303 79 71
                     ex 0304 10 38
                     ex 0304 10 98
                     ex 0304 20 94
                     ex 0304 90 97
                     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

                     TQ: 35 t at 0 %
                     Over the TQ: 30 % of MFN duty

                     ex 0301 99 90
                     0302 69 94
                     ex 0303 77 00
                     ex 0304 10 38
                     ex 0304 10 98
                     ex 0304 20 94
                     ex 0304 90 97
                     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

                     TQ: 650 t at 0 %
                     Over the TQ: 30 % of MFN duty

                     CN code

                     Description

                     2004

                     1604 13 11
                     1604 13 19
                     ex 1604 20 50

                     Prepared or preserved sardines

                     TQ: 180 t at 6 %
                     Over the TQ: full MFN duty

                     1604 16 00
                     1604 20 40

                     Prepared or preserved anchovies

                     TQ: 50 t at 0 %
                     Over the TQ: full MFN duty

                     1604

                     Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs,

                     TQ: 1 290 t at 0 %
                     Over the TQ: reduced tariff see below

                     CN code

                     Description

                     2005 onwards

                     1604

                     Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

                     TQ: 1 550 t at 0 %
                     Over the TQ: reduced tariff see below

               Over the tariff quotas, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’

   ANNEX VIII

         ‘ANNEX V(b)
         Products referred to in Article 15(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

                     2004

                     2005 onwards

                     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 10 15
                     0304 10 17
                     ex 0304 10 19
                     ex 0304 10 91
                     0304 20 15
                     0304 20 17
                     ex 0304 20 19
                     ex 0304 90 10
                     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

                     TQ: 25 t at 0 %
                     Over the TQ: 70 % of MFN duty

                     0301 93 00
                     0302 69 11
                     0303 79 11
                     ex 0304 10 19
                     ex 0304 10 91
                     ex 0304 20 19
                     ex 0304 90 10
                     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

                     TQ: 30 t at 0 %
                     Over the TQ: 70 % of MFN duty

                     ex 0301 99 90
                     0302 69 61
                     0303 79 71
                     ex 0304 10 38
                     ex 0304 10 98
                     ex 0304 20 94
                     ex 0304 90 97
                     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

                     TQ: 35 t at 0 %
                     Over the TQ: 30 % of MFN duty

                     ex 0301 99 90
                     0302 69 94
                     ex 0303 77 00
                     ex 0304 10 38
                     ex 0304 10 98
                     ex 0304 20 94
                     ex 0304 90 97
                     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

                     TQ: 60 t at 0 %
                     Over the TQ: 30 % of MFN duty

                     CN code

                     Description

                     2004

                     1604 13 11
                     1604 13 19

                     Prepared or preserved sardines

                     TQ: 95 t at 10 %
                     Over the TQ: full MFN duty

                     ex 1604 20 50
                     1604 16 00
                     1604 20 40

                     Prepared or preserved anchovies

                     1604

                     Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

                     TQ: 215 t at 0 %
                     Over the TQ: reduced tariff see below

                     CN code

                     Description

                     2005 onwards

                     1604

                     Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

                     TQ: 310 t at 0 %
                     Over the TQ: reduced tariff see below

               Over the tariff quota, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’

   ANNEX IX
   ‘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 volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of the MFN duty rate.

               CN Code

               Description

               Quota for 2004

               Quota for 2005

               Quota for 2006 and the following years

               (1)

               (2)

               (3)

               (4)

               (5)

               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:

               2 070 tonnes

               2 230 tonnes

               2 390 tonnes

               0403 10

                           –

                           Yoghurt:

               0403 10 510403 10 99

                           – –

                           Flavoured or containing added fruit, nuts or cocoa

               0403 90

                           –

                           Other:

               0403 90 710403 90 99

                           – –

                           Flavoured or containing added fruit, nuts or cocoa

               0405

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

               60 tonnes

               64 tonnes

               68 tonnes

               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 %

               1517

               Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:

               600 tonnes

               650 tonnes

               700 tonnes

               1517 10

                           –

                           Margarine, excluding liquid margarine:

               1517 10 10

                           – –

                           Containing more than 10 % but not more than 15 % by weight of milk fats

               1517 90

                           –

                           Other:

               1517 90 10

                           – –

                           Containing more than 10 % but not more than 15 % by weight of milk fats

                           – –

                           Other

               1517 90 93

                           – – –

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

               2201

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

               16 200 tonnes

               16 550 tonnes

               16 900 tonnes

               2201 10

                           –

                           Mineral waters and aerated waters

               2205

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

               360 hl

               390 hl

               420 hl

               2208

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

               60 hl

               65 hl

               70 hl

               ex 2208 90 33 ex 2208 90 38

                           – – – –

                           plum-brandy (Slivovitz)

               2402

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

               30 tonnes

               32,5 tonnes

               35 tonnes

               2402 20

                           –

                           Cigarettes containing tobacco

               2402 90 00

                           –

                           Other

               2403

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

               36 tonnes

               39 tonnes

               42 tonnes

               2403 10

                           –

                           Smoking tobacco, whether or not containing tobacco substitutes in any proportion

         List 3:   Quotas and duties applicable upon import into Croatia of goods originating in the Community
   Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate.

               CN Code

               Description

               Quota (tonnes)

               Applicable duty within quota

               2004

               2005

               2006 and following years

               (% MFN)

               (1)

               (2)

               (3)

               (4)

               (5)

               (6)

               1704

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

               1704 90

                           –

                           Other

               1 100

               1 150

               1 200

               0

               1806

               Chocolate and other food preparations containing cocoa

               2 130

               2 270

               2 410

               0

               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

               2 920

               3 080

               3 240

               0

               2105 00

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

               1 290

               1 360

               1 430

               0

               2202

               Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

               16 300

               17 200

               18 100

               0

         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

               Quota (tonnes)

               2004

               2005

               2006

               ex 2103
               2103 90 30
               2103 90 90’

               Sauces and preparations therefore, mixed condiments and mixed seasonings, mustard flour and meal prepared mustard:

                           – –

                           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

               300

               300

               300

         ANNEX X

         ‘ANNEX I

            AGREEMENT
            between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines

                        1.

                        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 May 2004:

                                    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

                                    0

                                        (2)

                        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.

                        3.

                        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 May 2004:

                                    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

                                        (3)

                                    ex 2204 29

                                    Wine of fresh grapes

                                    exemption

                                    8 000

                                    0

                        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.

                        5.

                        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 of 17 May 1999 on the common organisation of the market in wine (4);

                                                (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.’

      (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.

      (3)   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)  OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regulation (EC) No 2826/2000 (OJ L 328, 23.12.2000, p. 2).
   ANNEX XI

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

                     2.2.

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

                     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 the Community or in Croatia.
                     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 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 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 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:

                                 (a)

                                 vacuum-distillation;

                                 (b)

                                 redistillation by a very thorough fractionation-process;

                                 (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;

                                 (ij)

                                 isomerisation;

                                 (k)

                                 in respect of heavy oils of heading 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);

                                 (l)

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

                                 (m)

                                 in respect of heavy oils of heading 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 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;

                                 (n)

                                 in respect of fuel oils of heading 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;

                                 (o)

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

                                 (p)

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

                     7.3.

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

   ANNEX XII

         ‘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 No

                     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 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

                     Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

                     Manufacture in which:

                                 –

                                 all the materials of Chapter 4 used 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 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 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 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 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 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 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 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 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 Chapter 17

                     Sugars and sugar confectionery; except for:

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

                     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

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

                                 –

                                 Chemically-pure maltose and fructose

                     Manufacture from materials of any heading, including other materials of heading 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 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; 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:

                                 –

                                 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

                     Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

                                 –

                                 Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

                     Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used 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

                     Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

                     Manufacture:

                                 –

                                 from materials 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

                     Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

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

                     ex Chapter 20

                     Preparations of vegetables, fruit, nuts or other parts of plants; except for:

                     Manufacture in which all the fruit, nuts or vegetables used are wholly obtained

                     ex 2001

                     Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid

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

                     ex 2004 and ex 2005

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

                     Manufacture 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 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 Chapter 21

                     Miscellaneous edible preparations; except for:

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

                     2101

                     Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

                     Manufacture:

                                 –

                                 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 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 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

                     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

                     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 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 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 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 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 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 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 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 2504

                     Natural crystalline graphite, with enriched carbon content, purified and ground

                     Enriching of the carbon content, purifying and grinding of crude crystalline graphite

                     ex 2515

                     Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

                     Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

                     ex 2516

                     Granite, porphyry, basalt, sandstone and other monumental 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 2518

                     Calcined dolomite

                     Calcination of dolomite not calcined

                     ex 2519

                     Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

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

                     ex 2520

                     Plasters specially prepared for dentistry

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

                     ex 2524

                     Natural asbestos fibres

                     Manufacture from asbestos concentrate

                     ex 2525

                     Mica powder

                     Grinding of mica or mica waste

                     ex 2530

                     Earth colours, calcined or powdered

                     Calcination or grinding of earth colours

                     Chapter 26

                     Ores, slag and ash

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

                     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 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)

                     or
                     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 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) or
                     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

                     2711

                     Petroleum gases and other gaseous hydrocarbons

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

                     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)

                     or
                     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

                     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)  (2)

                     or
                     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

                     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)  (2)

                     or
                     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

                     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)  (2)

                     or
                     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 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 2805

                     “Mischmetall”

                     Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

                     ex 2811

                     Sulphur trioxide

                     Manufacture from sulphur dioxide

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

                     ex 2833

                     Aluminium sulphate

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

                     ex 2840

                     Sodium perborate

                     Manufacture from disodium tetraborate pentahydrate

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

                     ex Chapter 29

                     Organic chemicals; 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 2901

                     Acyclic hydrocarbons for use as power or heating fuels

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

                     or

                     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 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)  (2)

                     or
                     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 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 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 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 Chapter 30

                     Pharmaceutical products; 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

                     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

                     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

                                 – –

                                 Animal blood prepared for therapeutic or prophylactic uses

                     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

                                 – –

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

                     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

                                 – –

                                 Haemoglobin, blood globulins and serum globulins

                     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

                     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

                     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 3006

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

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

                     ex Chapter 31

                     Fertilizers; 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 3105

                     Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

                                 –

                                 sodium nitrate

                                 –

                                 calcium cyanamide

                                 –

                                 potassium sulphate

                                 –

                                 magnesium potassium sulphate

                     Manufacture:

                                 –

                                 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 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 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 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 Chapter 33

                     Essential oils and resinoids; perfumery, cosmetic or toilet preparations; 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

                     3301

                     Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

                     Manufacture from materials of any heading, including materials of a different “group” (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 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 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 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)

                     or
                     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

                     3404

                     Artificial waxes and prepared waxes:

                                 –

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

                     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 50 % of the ex-works price of the product

                                 –

                                 Other

                     Manufacture from materials of any heading, except:

                                 –

                                 hydrogenated oils having the character of waxes of heading 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 Chapter 35

                     Albuminoidal substances; modified starches; glues; enzymes; 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

                     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 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 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 Chapter 37

                     Photographic or cinematographic goods; 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

                     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 Chapter 38

                     Miscellaneous chemical products; 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 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 3803

                     Refined tall oil

                     Refining of crude tall oil

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

                     ex 3805

                     Spirits of sulphate turpentine, purified

                     Purification by distillation or refining of raw spirits of sulphate turpentine

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

                     ex 3806

                     Ester gums

                     Manufacture from resin acids

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

                     ex 3807

                     Wood pitch (wood tar pitch)

                     Distillation of wood tar

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

                     3808

                     Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

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

                     3809

                     Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

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

                     3810

                     Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

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

                     3811

                     Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

                                 –

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

                     Manufacture in which the value of all the materials of heading 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 stabilizers for rubber or plastics

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

                     3813

                     Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

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

                     3814

                     Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or 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

                     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

                     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:

                                 –

                                 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

                     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

                                 – –

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

                                 – –

                                 Ion exchangers

                                 – –

                                 Getters for vacuum tubes

                                 – –

                                 Alkaline iron oxide for the purification of gas

                                 – –

                                 Ammoniacal gas liquors and spent oxide produced in coal gas purification

                                 – –

                                 Sulphonaphthenic acids, their water-insoluble salts and their esters

                                 – –

                                 Fusel oil and Dippel's oil

                                 – –

                                 Mixtures of salts having different anions

                                 – –

                                 Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

                                 –

                                 Other

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

                     3901 to 3915

                     Plastics in primary forms, waste, parings and scrap, of plastic; except for headings 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 3907

                                 –

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

                     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 50 % of the ex-works price of the product  (5)

                                 –

                                 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 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:

                                 –

                                 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

                     Manufacture in which the value of 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 3916 and ex 3917

                     Profile shapes and tubes

                     Manufacture in which:

                                 –

                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product, 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 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 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 Chapter 40

                     Rubber and articles thereof; except for:

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

                     ex 4001

                     Laminated slabs of crepe rubber for shoes

                     Lamination of sheets of natural rubber

                     4005

                     Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

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

                     4012

                     Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, 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 4017

                     Articles of hard rubber

                     Manufacture from hard rubber

                     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 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
                     Or
                     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 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 Chapter 43

                     Furskins and artificial fur; manufactures thereof; except for:

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

                     ex 4302

                     Tanned or dressed furskins, assembled:

                                 –

                                 Plates, crosses and similar forms

                     Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

                                 –

                                 Other

                     Manufacture from non-assembled, tanned or dressed furskins

                     4303

                     Articles of apparel, clothing accessories and other articles of furskin

                     Manufacture from non-assembled tanned or dressed furskins of heading 4302

                     ex Chapter 44

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

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

                     ex 4403

                     Wood roughly squared

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

                     ex 4407

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

                     Planing, sanding or end-jointing

                     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 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 4410 to ex 4413

                     Beadings and mouldings, including moulded skirting and other moulded boards

                     Beading or moulding

                     ex 4415

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

                     Manufacture from boards not cut to size

                     ex 4416

                     Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood

                     Manufacture from riven staves, not further worked than sawn on the two principal surfaces

                     ex 4418

                                 –

                                 Builders' joinery and carpentry of wood

                     Manufacture 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 4421

                     Match splints; wooden pegs or pins for footwear

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

                     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 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 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 4818

                     Toilet paper

                     Manufacture from paper-making materials of Chapter 47

                     ex 4819

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

                     Manufacture:

                                 –

                                 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 4820

                     Letter pads

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

                     ex 4823

                     Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

                     Manufacture from paper-making materials of Chapter 47

                     ex Chapter 49

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

                     Manufacture 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 Chapter 50

                     Silk; except for:

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

                     ex 5003

                     Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

                     Carding or combing of silk waste

                     5004 to ex 5006

                     Silk yarn and yarn spun from silk waste

                     Manufacture from (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

                           or

                     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 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

                           or

                     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 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

                           or

                     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 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

                           or

                     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

                     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

                           or

                     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

                     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

                           or

                     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 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 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

                           or

                     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

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

                     5904

                     Linoleum, whether or not 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

                           or

                     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

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

                     5908

                     Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

                                 –

                                 Incandescent gas mantles, impregnated

                     Manufacture from tubular knitted gas-mantle fabric

                                 –

                                 Other

                     Manufacture 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(pphenylene 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 Chapter 62

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

                     Manufacture from yarn  (7)

                     ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211

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

                     Manufacture from yarn  (9)

                     or
                     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 6210 and ex 6216

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

                     Manufacture from yarn  (9)

                     or
                     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)

                     or
                     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)

                     or

                     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)

                     or
                     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)

                     or
                     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 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)

                     or
                     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)
                         (11)

                     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 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 Chapter 65

                     Headgear and parts thereof; except for:

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

                     6503

                     Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed

                     Manufacture from yarn or textile fibres  (9)

                     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 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 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 6803

                     Articles of slate or of agglomerated slate

                     Manufacture from worked slate

                     ex 6812

                     Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate

                     Manufacture from materials of any heading

                     ex 6814

                     Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials

                     Manufacture from worked mica (including agglomerated or reconstituted mica)

                     Chapter 69

                     Ceramic products

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

                     ex Chapter 70

                     Glass and glassware; except for:

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

                     ex 7003, ex 7004 and 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
                     or
                     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
                     or
                     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
                     or
                     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 7019

                     Articles (other than yarn) of glass fibres

                     Manufacture from:

                                 –

                                 uncoloured slivers, rovings, yarn or chopped strands, or

                                 –

                                 glass wool

                     ex Chapter 71

                     Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

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

                     ex 7101

                     Natural or cultured pearls, graded and temporarily strung for convenience of transport

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

                     ex 7102, ex 7103 and ex 7104

                     Worked precious or semi-precious stones (natural, synthetic or reconstructed)

                     Manufacture from unworked precious or semi-precious stones

                     7106, 7108 and 7110

                     Precious metals:

                                 –

                                 Unwrought

                     Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
                     or
                     Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     or
                     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 7107, ex 7109 and ex 7111

                     Metals clad with precious metals, semi-manufactured

                     Manufacture from metals clad with precious metals, unwrought

                     7116

                     Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

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

                     7117

                     Imitation jewellery

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

                     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 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 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 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 Chapter 73

                     Articles of iron or steel; except for:

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

                     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 plates (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 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 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 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 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 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

                           or
                     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 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 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 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 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 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 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 Chapter 83

                     Miscellaneous articles of base metal; except for:

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

                     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 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 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 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 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 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 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 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 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

                     8444 to 8447

                     Machines of these headings for use in the textile industry

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

                     ex 8448

                     Auxiliary machinery for use with machines of headings 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

                     8485

                     Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

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

                     ex Chapter 85

                     Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

                     Manufacture:

                                 –

                                 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 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 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

                     Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

                     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

                     8520

                     Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

                     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

                     Prepared unrecorded media for sound recording or similar recording of other phenomena, other than 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

                     8524

                     Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

                                 –

                                 Matrices and masters for the production of records

                     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 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

                     8525

                     Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

                     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-telephony, radio-telegraphy or 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

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

                     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

                                 –

                                 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 and 8536

                     Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical 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 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

                     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 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

                     8542

                     Electronic integrated circuits and microassemblies:

                     Manufacture in which:

                                 –

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

                                 –

                                 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 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 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 cm (3)

                     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 cm (3)

                     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 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 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 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 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 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 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 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 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 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 9401 and ex 9403

                     Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m (2) or less

                     Manufacture from materials of any heading, except that of the product
                     or
                     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 Chapter 95

                     Toys, games and sports requisites; parts and accessories thereof; except for:

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

                     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 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 Chapter 96

                     Miscellaneous manufactured articles; except for:

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

                     ex 9601 and ex 9602

                     Articles of animal, vegetable or mineral carving materials

                     Manufacture from “worked”carving materials of the same heading as the product

                     ex 9603

                     Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops

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

                     9605

                     Travel sets for personal toilet, sewing or shoe or clothes cleaning

                     Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set

                     9606

                     Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

                     Manufacture:

                                 –

                                 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 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 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’

      (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)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

      (11)  SEMII — Semiconductor Equipment and Materials Institute Incorporated.

      (12)  This rule shall apply until 31.12.2005.
   ANNEX XIII

         â€˜ANNEXÂ IV