This document is an excerpt from the EUR-Lex website
2013/94/EU: Council Decision of 26 March 2012 on the conclusion of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
2013/94/EU: Council Decision of 26 March 2012 on the conclusion of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
OJ L 54, 26.2.2013, p. 3–158 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Special edition in Croatian: Chapter 11 Volume 117 P. 55 - 55
In force
|
26.2.2013 |
EN |
Official Journal of the European Union |
L 54/3 |
COUNCIL DECISION
of 26 March 2012
on the conclusion of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
(2013/94/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(6)(a) thereof,
Having regard to the proposal from the European Commission,
Having regard to the consent of the European Parliament,
Whereas:
|
(1) |
On 26 November 2009 the Council authorised the Commission to open negotiations with the EFTA States, the participants in the Barcelona Process, the participants in the Stabilisation and Association Process and the Faroe Islands on the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, hereinafter referred to as ‘the Convention’. |
|
(2) |
On 9 December 2009 the text of the Convention was endorsed by the Euromed Trade Ministers at their Conference held in Brussels. |
|
(3) |
In accordance with Council Decision 2013/93/EU (1), and subject to its conclusion at a later date, the Convention was signed on behalf of the European Union on 14 April 2011. |
|
(4) |
The Convention should be concluded, |
HAS ADOPTED THIS DECISION:
Article 1
The Regional Convention on pan-Euro-Mediterranean preferential rules of origin is hereby approved on behalf of the European Union.
The text of the Convention is attached to this Decision.
Article 2
The President of the Council shall designate the person empowered, on behalf of the European Union, to deposit the instrument of acceptance provided for in Article 10 of the Convention.
Article 3
The Commission shall represent the European Union in the Joint Committee established by Article 3 of the Convention. Representatives of Member States may attend the Joint Committee meetings.
Article 4
This Decision shall enter into force on the day of its adoption.
Done at Brussels, 26 March 2012.
For the Council
The President
N. WAMMEN
(1) See page 1 of this Official Journal.
REGIONAL CONVENTION
on pan-Euro-Mediterranean preferential rules of origin
THE EUROPEAN UNION,
ICELAND,
THE PRINCIPALITY OF LIECHTENSTEIN,
THE KINGDOM OF NORWAY,
THE SWISS CONFEDERATION,
hereinafter referred to as ‘the EFTA States’,
THE PEOPLE’S DEMOCRATIC REPUBLIC OF ALGERIA,
THE ARAB REPUBLIC OF EGYPT,
THE STATE OF ISRAEL,
THE HASHEMITE KINGDOM OF JORDAN,
THE REPUBLIC OF LEBANON,
THE KINGDOM OF MOROCCO,
THE PALESTINE LIBERATION ORGANISATION FOR THE BENEFIT OF THE PALESTINIAN AUTHORITY OF THE WEST BANK AND THE GAZA STRIP,
THE SYRIAN ARAB REPUBLIC,
THE REPUBLIC OF TUNISIA,
THE REPUBLIC OF TURKEY,
hereinafter referred to as ‘the participants in the Barcelona Process’,
THE REPUBLIC OF ALBANIA,
BOSNIA AND HERZEGOVINA,
THE REPUBLIC OF CROATIA,
THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,
MONTENEGRO,
THE REPUBLIC OF SERBIA
AS WELL AS KOSOVO (UNDER RESOLUTION 1244(1999) OF THE UNITED NATIONS SECURITY COUNCIL),
hereinafter referred to as ‘the participants in the European Union’s Stabilisation and Association Process’,
THE KINGDOM OF DENMARK IN RESPECT OF THE FAROE ISLANDS,
hereinafter referred to as ‘the Faroe Islands’,
hereinafter referred to together as the ‘Contracting Parties’,
CONSIDERING the pan-Euro-Mediterranean system of cumulation of origin, which is made up of a network of Free Trade Agreements and provides for identical rules of origin allowing for diagonal cumulation,
CONSIDERING the possible future extension of the geographical scope of diagonal cumulation to neighbouring countries and territories,
CONSIDERING the difficulties in the management of the current network of bilateral protocols on rules of origin among the countries or territories of the pan-Euro-Mediterranean zone, it is desirable to transpose the existing bilateral systems on rules of origin into a multilateral framework, without prejudice to the principles laid down in the relevant agreements or any other related bilateral agreements,
CONSIDERING that any amendment to a protocol on rules of origin applicable between two partner countries of the pan-Euro-Mediterranean zone implies identical amendments to each and every protocol applicable within the zone,
CONSIDERING that the rules of origin will need to be amended in order to better respond to the economic reality,
CONSIDERING the idea to base cumulation of origin on a single legal instrument in the form of a regional convention on preferential rules of origin, to which the individual free trade agreements applicable between the countries of the zone would refer,
CONSIDERING that the following regional Convention does not lead overall to a less favourable situation than in the previous relation between the free trade partners which apply the pan-euro or pan-euro-med cumulation,
CONSIDERING that the idea of a regional convention on preferential rules of origin for the pan-Euro-Mediterranean zone received the support of the Euro-Med Trade Ministers during their meeting in Lisbon on 21 October 2007,
CONSIDERING that a main objective of a single regional convention is to move towards the application of identical rules of origin for the purpose of cumulation of origin for goods traded between all Contracting Parties,
HAVE DECIDED to conclude the following Convention:
PART I
GENERAL PROVISIONS
Article 1
1. This Convention lays down provisions on the origin of goods traded under the relevant Agreements concluded between the Contracting Parties.
2. The concept of ‘originating products’ and the methods of administrative cooperation relating thereto are set out in the Appendixes to this Convention.
Appendix I sets out general rules for the definition of the concept of originating products and the methods of administrative cooperation.
Appendix II sets out special provisions applicable between certain Contracting Parties and derogating from the provisions laid down in Appendix I.
3. The following are Contracting Parties to this Convention:
|
— |
the European Union, |
|
— |
the EFTA States as listed in the Preamble, |
|
— |
the Kingdom of Denmark in respect of the Faroe Islands, |
|
— |
the participants in the Barcelona Process as listed in the Preamble, |
|
— |
the participants in the European Union’s Stabilisation and Association Process as listed in the Preamble. |
With respect to the European Union, this Convention shall apply to the territory in which the Treaty on European Union is applicable, as defined in Article 52 of that Treaty and Article 355 of the Treaty of the Functioning of the European Union.
Article 2
For the purposes of this Convention:
|
(1) |
‘Contracting Party’ means those listed in Article 1(3); |
|
(2) |
‘third party’ means any neighbouring country or territory which is not a Contracting Party, |
|
(3) |
‘relevant Agreement’ means a free trade agreement between two or more Contracting Parties, which refers to this Convention. |
PART II
THE JOINT COMMITTEE
Article 3
1. A Joint Committee is hereby established in which each Contracting Party shall be represented.
2. The Joint Committee shall act by unanimity, without prejudice to Article 5(4).
3. The Joint Committee shall meet whenever necessary, but at least once a year. Any Contracting Party may request that a meeting be held.
4. The Joint Committee shall adopt its own rules of procedure, which shall, inter alia, contain provisions for convening meetings and for the designation of the chairperson and his term of office.
5. The Joint Committee may decide to set up any sub-committee or working group that can assist it in carrying out its duties.
Article 4
1. It shall be the responsibility of the Joint Committee to administer this Convention and ensure its proper implementation. For this purpose, it shall be regularly informed by the Contracting Parties about the experiences they have in the application of this Convention. The Joint Committee shall make recommendations, and in the cases provided for in paragraph 3, shall take decisions.
2. In particular the Joint Committee shall recommend to the Contracting Parties:
|
(a) |
explanatory notes and guidelines for the uniform application of this Convention; |
|
(b) |
any other measures required for its application. |
3. The Joint Committee shall adopt by decision:
|
(a) |
amendments to this Convention including amendments to the Appendixes; |
|
(b) |
invitations to third parties to accede to this Convention in accordance with Article 5; |
|
(c) |
transitional measures required in the case of the accession of new Contracting Parties. |
Decisions referred to in this paragraph shall be put into effect by the Contracting Parties in accordance with their own legislation.
4. If a representative of a Contracting Party in the Joint Committee has accepted a decision subject to the fulfilment of fundamental legal requirements, the decision shall enter into force, if no date is contained therein, on the first day of the second month after the lifting of the reservation is notified.
PART III
ACCESSION OF THIRD PARTIES
Article 5
1. A third party may become a Contracting Party to this Convention, provided that the candidate country or territory has a free trade agreement in force, providing for preferential rules of origin, with at least one of the Contracting Parties.
2. A third party shall submit a written request for accession to the depositary.
3. The depositary shall submit the request to the Joint Committee for its consideration.
4. The decision of the Joint Committee inviting a third party to accede to this Convention shall be sent to the depositary, which shall, within two months, forward it, together with a text of the Convention in force on that date, to the requesting third party. One single Contracting Party may not oppose that decision.
5. A third party invited to become a Contracting Party to this Convention shall do so by depositing an instrument of accession with the depositary. The said instruments shall be accompanied by a translation of the Convention into the official language(s) of the acceding third party.
6. The accession shall become effective on the first day of the second month following the depositing of the instrument of accession.
7. The depositary shall notify all Contracting Parties of the date on which the instrument of accession was deposited and the date on which the accession will become effective.
8. Recommendations and decisions of the Joint Committee referred to in Article 4(2) and (3) adopted between the date of submission of the request referred to in paragraph 2 of this Article and the date on which accession becomes effective shall also be communicated to the acceding third party via the depositary.
A declaration accepting such acts shall be inserted either in the instrument of accession or in a separate instrument deposited with the depositary within six months of the communication. If the declaration is not deposited within that period, the accession shall be considered void.
9. From the date referred to in paragraph 4, the third party concerned may be represented with observer status in the Joint Committee and any sub-committee and working groups.
PART IV
MISCELLANEOUS AND FINAL PROVISIONS
Article 6
Each Contracting Party shall take appropriate measures to ensure that this Convention is effectively applied, taking account of the need to achieve mutually satisfactory solutions of any difficulties arising from its application.
Article 7
The Contracting Parties shall keep each other informed via the depositary of the measures which they adopt for the implementation of this Convention.
Article 8
The Appendixes to this Convention shall form an integral part thereof.
Article 9
Any Contracting Party may withdraw from this Convention provided it gives 12 months’ notice in writing to the depositary, which shall notify all other Contracting Parties.
Article 10
1. This Convention shall enter into force on 1 January 2011, in relation to those Contracting Parties which, by then, have deposited their instrument of acceptance with the depositary, provided that at least two Contracting Parties have deposited their instruments of acceptance with the depositary by 31.12.2010.
2. If this Convention does not enter into force on 1 January 2011, it shall enter into force on the first day of the second month following the deposit of the last instrument of acceptance by at least two Contracting Parties.
3. In relation to any other Contracting Party than those referred to in paragraphs 1 and 2, this Convention shall enter into force on the first day of the second month following the deposit of its instrument of acceptance.
4. The depositary shall notify to the Contracting Parties the date of the deposit of the instrument of acceptance of each Contracting Party and the date of the entry into force of this Convention by publishing this information in the Official Journal of the European Union (C series).
Article 11
The General Secretariat of the Council of the European Union shall act as depositary of this Convention.
Appendix I
The definition of the concept of ‘originating products’ and methods of administrative cooperation
TABLE OF CONTENTS
|
TITLE I |
GENERAL PROVISIONS |
|
Article 1 |
Definitions |
|
TITLE II |
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ |
|
Article 2 |
General requirements |
|
Article 3 |
Cumulation of origin |
|
Article 4 |
Wholly obtained products |
|
Article 5 |
Sufficiently worked or processed products |
|
Article 6 |
Insufficient working or processing |
|
Article 7 |
Unit of qualification |
|
Article 8 |
Accessories, spare parts and tools |
|
Article 9 |
Sets |
|
Article 10 |
Neutral elements |
|
TITLE III |
TERRITORIAL REQUIREMENTS |
|
Article 11 |
Principle of territoriality |
|
Article 12 |
Direct transport |
|
Article 13 |
Exhibitions |
|
TITLE IV |
DRAWBACK OR EXEMPTION |
|
Article 14 |
Prohibition of drawback of, or exemption from, customs duties |
|
TITLE V |
PROOF OF ORIGIN |
|
Article 15 |
General requirements |
|
Article 16 |
Procedure for the issue of a movement certificate EUR.1 or EUR-MED |
|
Article 17 |
Movement certificates EUR.1 or EUR-MED issued retrospectively |
|
Article 18 |
Issue of a duplicate movement certificate EUR.1 or EUR-MED |
|
Article 19 |
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously |
|
Article 20 |
Accounting segregation |
|
Article 21 |
Conditions for making out an origin declaration or an origin declaration EUR-MED |
|
Article 22 |
Approved exporter |
|
Article 23 |
Validity of proof of origin |
|
Article 24 |
Submission of proof of origin |
|
Article 25 |
Importation by instalments |
|
Article 26 |
Exemptions from proof of origin |
|
Article 27 |
Supporting documents |
|
Article 28 |
Preservation of proof of origin, supplier’s declaration and supporting documents |
|
Article 29 |
Discrepancies and formal errors |
|
Article 30 |
Amounts expressed in euro |
|
TITLE VI |
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION |
|
Article 31 |
Administrative cooperation |
|
Article 32 |
Verification of proofs of origin |
|
Article 33 |
Dispute settlement |
|
Article 34 |
Penalties |
|
Article 35 |
Free zones |
List of Annexes
|
ANNEX I: |
Introductory notes to the list in Annex II |
|
ANNEX II: |
List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status |
|
ANNEX III a: |
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 |
|
ANNEX III b: |
Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED |
|
ANNEX IV a: |
Text of the origin declaration |
|
ANNEX IV b: |
Text of the origin declaration EUR-MED |
|
ANNEX V: |
List of Contracting Parties which do not apply provisions on partial drawback as provided for in Article 14(7) of this Appendix |
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Convention:
|
(a) |
‘manufacture’ means any kind of working or processing including assembly or specific operations; |
|
(b) |
‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of a product; |
|
(c) |
‘product’ means a product being manufactured, even if it is intended for later use in another manufacturing operation; |
|
(d) |
‘goods’ means both materials and products; |
|
(e) |
‘customs value’ means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994; |
|
(f) |
‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Contracting Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; |
|
(g) |
‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party; |
|
(h) |
‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis; |
|
(i) |
‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party; |
|
(j) |
‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Convention as ‘the Harmonised System’ or ‘HS’; |
|
(k) |
‘classified’ refers to the classification of a product or material under a particular heading; |
|
(l) |
‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; |
|
(m) |
‘territories’ includes territorial waters; |
|
(n) |
‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the Member States of the European Union. |
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
1. For the purpose of implementing the relevant Agreement, the following products shall be considered as originating in a Contracting Party when exported to another Contracting Party:
|
(a) |
products wholly obtained in the Contracting Party, within the meaning of Article 4; |
|
(b) |
products obtained in the Contracting Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Contracting Party within the meaning of Article 5; |
|
(c) |
goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area. Such goods shall be considered as originating in the European Union, Iceland, Liechtenstein (1) or Norway (‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to a Contracting Party other than the EEA Parties. |
2. The provisions of paragraph 1(c) shall apply only provided that free trade agreements are applicable between the importing Contracting Party and the EEA Parties.
Article 3
Cumulation of origin
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials originating in Switzerland (including Liechtenstein) (2), Iceland, Norway, Turkey or in the European Union, provided that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials originating in the Faroe Islands, any participant in the Barcelona Process other than Turkey, or any Contracting Party other than those referred to in paragraph 1 of this Article, provided that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
3. Where the working or processing carried out in the exporting Contracting Party does not go beyond the operations referred to in Article 6, the product obtained shall be considered as originating in the exporting Contracting Party only where the value added there is greater than the value of the materials used originating in any one of the other Contracting Parties referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Contracting Party.
4. Products originating in the Contracting Parties referred to in paragraphs 1 and 2 which do not undergo any working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other Contracting Parties.
5. The cumulation provided for in this Article may be applied only provided that:
|
(a) |
a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade is applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting Party of destination; |
|
(b) |
materials and products have acquired originating status by the application of rules of origin identical to those given in this Convention; and |
|
(c) |
notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant Agreements, according to their own procedures. |
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
The Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements, through the European Commission, with details of the Agreements, including their dates of entry into force, which are applied with the other Contracting Parties referred to in paragraphs 1 and 2.
Article 4
Wholly obtained products
1. The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting Party:
|
(a) |
mineral products extracted from its soil or from its seabed; |
|
(b) |
vegetable products harvested there; |
|
(c) |
live animals born and raised there; |
|
(d) |
products from live animals raised there; |
|
(e) |
products obtained by hunting or fishing conducted there; |
|
(f) |
products of sea fishing and other products taken from the sea outside the territorial waters of the exporting Contracting Party by its vessels; |
|
(g) |
products made aboard its factory ships exclusively from products referred to in (f); |
|
(h) |
used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste; |
|
(i) |
waste and scrap resulting from manufacturing operations conducted there; |
|
(j) |
products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work that soil or subsoil; |
|
(k) |
goods produced there exclusively from the products specified in (a) to (j). |
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
|
(a) |
which are registered or recorded in the exporting Contracting Party; |
|
(b) |
which sail under the flag of the exporting Contracting Party; |
|
(c) |
which are owned to an extent of at least 50 % by nationals of the exporting Contracting Party, or by a company with its head office in the exporting Contracting Party, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the exporting Contracting Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the exporting Contracting Party or to public bodies or nationals of the said Contracting Party; |
|
(d) |
of which the master and officers are nationals of the exporting Contracting Party; and |
|
(e) |
of which at least 75 % of the crew are nationals of the exporting Contracting Party. |
3. For the purpose of paragraph 2 (a) and (b), when the exporting Contracting Party is the European Union, it means a Member State of the European Union.
Article 5
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
The conditions referred to above indicate the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex II, should not be used in the manufacture of a product may nevertheless be used, provided that:
|
(a) |
their total value does not exceed 10 % of the ex-works price of the product; |
|
(b) |
any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by virtue of this paragraph. |
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 6.
Article 6
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:
|
(a) |
preserving operations to ensure that the products remain in good condition during transport and storage; |
|
(b) |
breaking-up and assembly of packages; |
|
(c) |
washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
|
(d) |
ironing or pressing of textiles; |
|
(e) |
simple painting and polishing operations; |
|
(f) |
husking, partial or total bleaching, polishing, and glazing of cereals and rice; |
|
(g) |
operations to colour sugar or form sugar lumps; |
|
(h) |
peeling, stoning and shelling, of fruits, nuts and vegetables; |
|
(i) |
sharpening, simple grinding or simple cutting; |
|
(j) |
sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); |
|
(k) |
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
|
(l) |
affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
|
(m) |
simple mixing of products, whether or not of different kinds; |
|
(n) |
mixing of sugar with any material; |
|
(o) |
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
|
(p) |
a combination of two or more operations specified in (a) to (n); |
|
(q) |
slaughter of animals. |
2. All operations carried out in the exporting Contracting Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 7
Unit of qualification
1. The unit of qualification for the application of the provisions of this Convention shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
It follows that:
|
(a) |
when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; |
|
(b) |
when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Convention. |
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 8
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 9
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.
Article 10
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
|
(a) |
energy and fuel; |
|
(b) |
plant and equipment; |
|
(c) |
machines and tools; |
|
(d) |
goods which neither enter into the final composition of the product nor are intended to do so. |
TITLE III
TERRITORIAL REQUIREMENTS
Article 11
Principle of territoriality
1. Except as provided for in Article 2(1)(c), Article 3 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II shall be fulfilled without interruption in the exporting Contracting Party.
2. Except as provided for in Article 3, where originating goods exported from a Contracting Party to another country return, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
|
(a) |
the returning goods are the same as those exported; and |
|
(b) |
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. |
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Contracting Party on materials exported from the latter Contracting Party and subsequently re-imported there, provided:
|
(a) |
the said materials are wholly obtained in the exporting Contracting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and |
|
(b) |
it can be demonstrated to the satisfaction of the customs authorities that:
|
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the exporting Contracting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Contracting Party, taken together with the total added value acquired outside this Contracting Party by applying the provisions of this Article, shall not exceed the stated percentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ means all costs arising outside the exporting Contracting Party, including the value of the materials incorporated there.
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5(2) is applied.
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.
8. Any working or processing of the kind covered by the provisions of this Article and done outside the exporting Contracting Party shall be done under the outward processing arrangements, or similar arrangements.
Article 12
Direct transport
1. The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the requirements of this Convention which are transported directly between or through the territories of the Contracting Parties with which cumulation is applicable in accordance with Article 3. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
Originating products may be transported by pipeline across territory other than that of the Contracting Parties acting as exporting and importing parties.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing Contracting Party by the production of:
|
(a) |
a single transport document covering the passage from the exporting Contracting Party through the country of transit; or |
|
(b) |
a certificate issued by the customs authorities of the country of transit:
|
|
(c) |
failing these, any substantiating documents. |
Article 13
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Article 3 with which cumulation is applicable and sold after the exhibition for importation in a Contracting Party, shall benefit on importation from the provisions of the relevant Agreement provided it is shown to the satisfaction of the customs authorities that:
|
(a) |
an exporter has consigned these products from a Contracting Party to the country in which the exhibition is held and has exhibited them there; |
|
(b) |
the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party; |
|
(c) |
the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and |
|
(d) |
the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. |
2. A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing Contracting Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 14
Prohibition of drawback of, or exemption from, customs duties
1. Non-originating materials used in the manufacture of products originating in a Contracting Party for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the exporting Contracting Party to drawback of, or exemption from, customs duties of whatever kind.
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the exporting Contracting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1, 2 and 3 of this Article shall also apply in respect of packaging within the meaning of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the meaning of Article 9 when such items are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the relevant Agreement applies.
|
6. |
|
7. Notwithstanding paragraph 1, the exporting Contracting Party may, except for products falling within Chapters 1 to 24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to the following provisions:
|
(a) |
a 4 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in the exporting Contracting Party; |
|
(b) |
a 8 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in the exporting Contracting Party. |
The provisions of this paragraph shall not be applied by the Contracting Parties listed in Annex V.
8. The provisions of paragraph 7 shall apply until 31 December 2012 and may be reviewed by common accord.
TITLE V
PROOF OF ORIGIN
Article 15
General requirements
1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit from the provisions of the relevant Agreements upon submission of one of the following proofs of origin:
|
(a) |
a movement certificate EUR.1, a specimen of which appears in Annex III a; |
|
(b) |
a movement certificate EUR-MED, a specimen of which appears in Annex III b; |
|
(c) |
in the cases specified in Article 21(1), a declaration (hereinafter referred to as the ‘origin declaration’ or ‘the origin declaration EUR-MED’) given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified. The texts of the origin declarations appear in Annexes IV a and b. |
2. Notwithstanding paragraph 1, originating products within the meaning of this Convention shall, in the cases specified in Article 26, benefit from the provisions of the relevant Agreements without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.
Article 16
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
1. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of the exporting Contracting Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
2. For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or EUR-MED and the application form, specimens of which appear in the Annexes III a and b. These forms shall be completed in one of the languages in which the relevant Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party where the movement certificate EUR.1 or EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention.
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party in the following cases:
|
(a) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other Contracting Parties referred to in Article 3(1) and
|
|
(b) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(1) and
|
|
(c) |
if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(2) and
|
5. A movement certificate EUR-MED shall be issued by the customs authorities of the exporting Contracting Party, if the products concerned can be considered as products originating in the exporting Contracting Party, in the importing Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which cumulation is applicable and fulfil the requirements of this Convention, in the following cases:
|
(a) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other Contracting Parties referred to in Article 3(1) and
|
|
(b) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(1) and
|
|
(c) |
if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(2) and
|
6. A movement certificate EUR-MED shall contain one of the following statements in English in box 7:
|
(a) |
if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting Parties: ‘CUMULATION APPLIED WITH … (name of the country/countries)’ |
|
(b) |
if origin has been obtained without the application of cumulation with materials originating in one or more of the Contracting Parties: ‘NO CUMULATION APPLIED’ |
7. The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Convention. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.
9. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 17
Movement certificates EUR.1 or EUR-MED issued retrospectively
1. Notwithstanding Article 16(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after exportation of the products to which it relates if:
|
(a) |
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
|
(b) |
it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons. |
2. Notwithstanding Article 16(9), a movement certificate EUR-MED may be issued after exportation of the products to which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 16(5) are satisfied.
3. For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his request.
4. The customs authorities may issue a movement certificate EUR.1 or EUR-MED retrospectively only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file.
5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:
‘ISSUED RETROSPECTIVELY’
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:
‘ISSUED RETROSPECTIVELY (Original EUR.1 No … [date and place of issue])’
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.
Article 18
Issue of a duplicate movement certificate EUR.1 or EUR-MED
1. In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with the following word in English:
‘DUPLICATE’
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take effect as from that date.
Article 19
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously
When originating products are placed under the control of a customs office in a Contracting Party, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within that Contracting Party. The replacement movement certificate(s) EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
Article 20
Accounting segregation
1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing such stocks.
2. The method shall ensure that, for a specific reference period, the number of products obtained which could be considered as ‘originating’ is the same as that which would have been obtained had there been physical segregation of the stocks.
3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.
4. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Convention.
Article 21
Conditions for making out an origin declaration or an origin declaration EUR-MED
1. An origin declaration or an origin declaration EUR-MED as referred to in Article 15(1)(c) may be made out:
|
(a) |
by an approved exporter within the meaning of Article 22, or |
|
(b) |
by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000. |
2. Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:
|
(a) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other Contracting Parties referred to in Article 3(1) and
|
|
(b) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(1) and
|
|
(c) |
if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(2) and
|
3. An origin declaration EUR-MED may be made out if the products concerned can be considered as products originating in the exporting Contracting Party, in the importing Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which cumulation is applicable and fulfil the requirements of this Convention, in the following cases:
|
(a) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other Contracting Parties referred to in Article 3(1) and
|
|
(b) |
if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(1) and
|
|
(c) |
if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting Parties referred to in Article 3(2) and
|
4. An origin declaration EUR-MED shall contain one of the following statements in English:
|
(a) |
if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting Parties: ‘CUMULATION APPLIED WITH … (name of the country/countries)’ |
|
(b) |
if origin has been obtained without the application of cumulation with materials originating in one or more of the Contracting Parties: ‘NO CUMULATION APPLIED’ |
5. The exporter making out an origin declaration or an origin declaration EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention.
6. An origin declaration or an origin declaration EUR-MED shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the texts of which appear in Annexes IV a and b, using one of the linguistic versions set out in those Annexes and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
7. Origin declarations and origin declarations EUR-MED shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
8. An origin declaration or an origin declaration EUR-MED may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country at the latest two years after the importation of the products to which it relates.
Article 22
Approved exporter
1. The customs authorities of the exporting Contracting Party may authorise any exporter (hereinafter referred to as ‘approved exporter’), who makes frequent shipments of products in accordance to the provisions of this Convention to make out origin declarations or origin declarations EUR-MED irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Convention.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration or on the origin declaration EUR-MED.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting Contracting Party, and shall be submitted within that period to the customs authorities of the importing Contracting Party.
2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing Contracting Party may accept the proofs of origin where the products have been submitted before the said final date.
Article 24
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the relevant Agreement.
Article 25
Importation by instalments
Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 26
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Convention and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration may be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
Article 27
Supporting documents
The documents referred to in Articles 16(3) and 21(5) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an origin declaration or origin declaration EUR-MED may be considered as products originating in a Contracting Party and fulfil the other requirements of this Convention may consist inter alia of the following:
|
(1) |
direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping; |
|
(2) |
documents proving the originating status of materials used, issued or made out in the relevant Contracting Party where these documents are used in accordance with national law; |
|
(3) |
documents proving the working or processing of materials in the relevant Contracting Party, issued or made out in the relevant Contracting Party, where these documents are used in accordance with national law; |
|
(4) |
movement certificates EUR.1 or EUR-MED or origin declarations or origin declarations EUR-MED proving the originating status of materials used, issued or made out in the Contracting Parties in accordance with this Convention; |
|
(5) |
appropriate evidence concerning working or processing undergone outside the relevant Contracting Party by application of Article 11, proving that the requirements of that Article have been satisfied. |
Article 28
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three years the documents referred to in Article 16(3).
2. The exporter making out an origin declaration or origin declaration EUR-MED shall keep for at least three years a copy of this origin declaration as well as the documents referred to in Article 21(5).
3. The customs authorities of the exporting Contracting Party issuing a movement certificate EUR.1 or EUR-MED shall keep for at least three years the application form referred to in Article 16(2).
4. The customs authorities of the importing Contracting Party shall keep for at least three years the movement certificates EUR.1 and EUR-MED and the origin declarations and origin declarations EUR-MED submitted to them.
Article 29
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 30
Amounts expressed in euro
1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 31
Administrative cooperation
1. The customs authorities of the Contracting Parties shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, origin declarations and origin declarations EUR-MED.
2. In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the origin declarations and the origin declarations EUR-MED and the correctness of the information given in these documents.
Article 32
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Contracting Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Convention.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Contracting Party shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the origin declaration or the origin declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting Contracting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting Contracting Party. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.
4. If the customs authorities of the importing Contracting Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Contracting Parties and fulfil the other requirements of this Convention.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
Article 33
Dispute settlement
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the verification procedures of Article 32 arise in relation to the interpretation of this Convention, they shall be submitted to the Joint Committee.
In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting Party shall take place under the legislation of that country.
Article 34
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 35
Free zones
1. The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 or EUR-MED at the exporter’s request, if the treatment or processing undergone complies with this Convention.
(1) Due to the Customs Union between Liechtenstein and Switzerland, products originating in Liechtenstein are cosidered as originating in Switzerland.
(2) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area..
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 5 of this Appendix.
Note 2:
|
2.1. |
The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ’ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. |
|
2.2. |
Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. |
|
2.3. |
Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. |
|
2.4. |
Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt 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 5 of this Appendix, concerning products having acquired originating status which are used in the manufacture of other products, shall apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Contracting Party. Example:
|
|
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 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:
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 0511, 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). |
|
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:
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:
|
|
7.2. |
For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
|
|
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 II
List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status
|
HS heading |
Description of product |
Working or processing, carried out on non-originating materials, which confers originating status |
||||||||||||||||||||||||
|
(1) |
(2) |
(3) or (4) |
||||||||||||||||||||||||
|
Chapter 1 |
Live animals |
All the animals of Chapter 1 shall be wholly obtained |
|
|||||||||||||||||||||||
|
Chapter 2 |
Meat and edible meat offal |
Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained |
|
|||||||||||||||||||||||
|
Chapter 3 |
Fish and crustaceans, molluscs and other aquatic invertebrates |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|
|||||||||||||||||||||||
|
ex 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:
|
|
|||||||||||||||||||||||
|
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 ex0502 |
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:
|
|
|||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
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 ex0910 |
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 ex1106 |
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 ex1505 |
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:
|
|
|||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
Chapter 16 |
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
Manufacture:
|
|
|||||||||||||||||||||||
|
ex Chapter 17 |
Sugars and sugar confectionery; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||
|
ex ex1701 |
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 ex1703 |
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:
|
|
|||||||||||||||||||||||
|
Chapter 18 |
Cocoa and cocoa preparations |
Manufacture:
|
|
|||||||||||||||||||||||
|
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:
|
|
||||||||||||||||||||||||
|
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:
|
|
||||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
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 ex2001 |
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 ex2004 and ex ex2005 |
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:
|
|
|||||||||||||||||||||||
|
ex ex2008 |
– 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:
|
|
||||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
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 ex2104 |
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:
|
|
|||||||||||||||||||||||
|
ex Chapter 22 |
Beverages, spirits and vinegar; except for: |
Manufacture:
|
|
|||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
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:
|
|
|||||||||||||||||||||||
|
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages |
Manufacture:
|
|
|||||||||||||||||||||||
|
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 ex2301 |
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 ex2303 |
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 ex2306 |
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:
|
|
|||||||||||||||||||||||
|
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 ex2403 |
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 ex2504 |
Natural crystalline graphite, with enriched carbon content, purified and ground |
Enriching of the carbon content, purifying and grinding of crude crystalline graphite |
|
|||||||||||||||||||||||
|
ex ex2515 |
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 ex2516 |
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 ex2518 |
Calcined dolomite |
Calcination of dolomite not calcined |
|
|||||||||||||||||||||||
|
ex ex2519 |
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 ex2520 |
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 ex2524 |
Natural asbestos fibres |
Manufacture from asbestos concentrate |
|
|||||||||||||||||||||||
|
ex ex2525 |
Mica powder |
Grinding of mica or mica waste |
|
|||||||||||||||||||||||
|
ex ex2530 |
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 ex2707 |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (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 ex2709 |
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) (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 |
|
|||||||||||||||||||||||
|
2714 |
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks |
Operations of refining and/or one or more specific process(es) (1) 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) (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 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 ex2805 |
‘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 ex2811 |
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 ex2833 |
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 ex2840 |
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 ex2852 |
– Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||
|
– Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds |
Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||
|
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 ex2901 |
Acyclic hydrocarbons 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 ex2902 |
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (1) 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 ex2905 |
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 ex2932 |
– 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 ex2939 |
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:
|
|
||||||||||||||||||||||||
|
ex ex3006 |
– Waste pharmaceuticals specified in note 4(k) to this Chapter |
The origin of the product in its original classification shall be retained |
|
|||||||||||||||||||||||
|
– Sterile surgical or dental adhesion barriers, whether or not absorbable: |
|
|
||||||||||||||||||||||||
|
– – made of plastics |
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||
|
– – made of fabrics |
Manufacture from (7):
|
|
||||||||||||||||||||||||
|
– Appliances identifiable for ostomy use |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||
|
ex 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 ex3105 |
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:
|
Manufacture:
|
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 ex3201 |
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 ex3403 |
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:
However, these materials 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 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 ex3507 |
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 ex3801 |
– 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 ex3803 |
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 ex3805 |
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 ex3806 |
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 ex3807 |
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 |