Zakon o potvrđivanju Regionalne konvencije o pan-evro-mediteranskim preferencijalnim pravilima o poreklu

Član 1

Potvrđuje se Regionalna konvencija o pan-evro-mediteranskim preferencijalnim pravilima o poreklu, sačinjena u Briselu 15. juna 2011. godine, u originalu na engleskom jeziku.

Član 2

(1) Tekst Regionalne konvencije o pan-evro-mediteranskim preferencijalnim pravilima o poreklu u originalu na engleskom jeziku i u prevodu na srpski jezik glasi:

(2) REGIONAL CONVENTION ON PAN-EURO-MEDITERRANEAN PREFERENTIAL RULES OF ORIGIN

(3) THE EUROPEAN UNION,

(4) ICELAND,

(5) THE PRINCIPALITY OF LIECHTENSTEIN,

(6) THE KINGDOM OF NORWAY,

(7) THE SWISS CONFEDERATION,

(8) hereinafter referred to as „the EFTA States”,

(9) THE PEOPLE‘S DEMOCRATIC REPUBLIC OF ALGERIA,

(10) THE ARAB REPUBLIC OF EGYPT,

(11) THE STATE OF ISRAEL,

(12) THE HASHEMITE KINGDOM OF JORDAN,

(13) THE REPUBLIC OF LEBANON,

(14) THE KINGDOM OF MOROCCO,

(15) THE PALESTINE LIBERATION ORGANISATION FOR THE BENEFIT OF THE PALESTINIAN AUTHORITY OF THE WEST BANK AND THE GAZA STRIP,

(16) THE SYRIAN ARAB REPUBLIC,

(17) THE REPUBLIC OF TUNISIA,

(18) THE REPUBLIC OF TURKEY,

(19) hereinafter referred to as „the participants in the Barcelona Process”,

(20) THE REPUBLIC OF ALBANIA,

(21) BOSNIA AND HERZEGOVINA,

(22) THE REPUBLIC OF CROATIA,

(23) THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

(24) MONTENEGRO,

(25) THE REPUBLIC OF SERBIA

(26) AS WELL AS KOSOVO (UNDER RESOLUTION 1244(1999) OF THE UNITED NATIONS SECURITY COUNCIL),

(27) hereinafter referred to as „the participants in the European Union‘s Stabilisation and Association Process”,

(28) THE KINGDOM OF DENMARK IN RESPECT OF THE FAROE ISLANDS,

(29) hereinafter referred to as „the Faroe Islands”,

(30) hereinafter referred to together as the „Contracting Parties”,

(31) 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,

(32) CONSIDERING the possible future extension of the geographical scope of diagonal cumulation to neighbouring countries and territories,

(33) 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,

(34) 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,

(35) CONSIDERING that the rules of origin will need to be amended in order to better respond to the economic reality,

(36) 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,

(37) 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,

(38) 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,

(39) 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,

(40) HAVE DECIDED to conclude the following Convention:

(41) PART I

(42) GENERAL PROVISIONS

(43) ARTICLE 1

(44) 1. This Convention lays down provisions on the origin of goods traded under the relevant Agreements concluded between the Contracting Parties.

(45) 2. The concept of „originating products” and the methods of administrative cooperation relating thereto are set out in the Appendixes to this Convention.

(46) Appendix I sets out general rules for the definition of the concept of originating products and the methods of administrative cooperation.

(47) Appendix II sets out special provisions applicable between certain Contracting Parties and derogating from the provisions laid down in Appendix I.

(48) 3. The following are Contracting Parties to this Convention:

(49) – the European Union,

(50) – the EFTA States as listed in the Preamble,

(51) – the Kingdom of Denmark in respect of the Faroe Islands,

(52) – the participants in the Barcelona Process as listed in the Preamble,

(53) – the participants in the European Union’s Stabilisation and Association Process as listed in the Preamble.

(54) 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.

(55) ARTICLE 2

(56) 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.

(60) PART II

(61) THE JOINT COMMITTEE

(62) ARTICLE 3

(63) 1. A Joint Committee is hereby established in which each Contracting Party shall be represented.

(64) 2. The Joint Committee shall act by unanimity, without prejudice to Article 5(4).

(65) 3. The Joint Committee shall meet whenever necessary, but at least once a year. Any Contracting Party may request that a meeting be held.

(66) 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.

(67) 5. The Joint Committee may decide to set up any sub-committee or working group that can assist it in carrying out its duties.

(68) ARTICLE 4

(69) 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.

(70) 2. In particular the Joint Committee shall recommend to the Contracting Parties:

(71) (a) explanatory notes and guidelines for the uniform application of this Convention;

(72) (b) any other measures required for its application.

(73) 3. The Joint Committee shall adopt by decision:

(74) (a) amendments to this Convention including amendments to the Appendixes;

(75) (b) invitations to third parties to accede to this Convention in accordance with Article 5;

(76) (c) transitional measures required in the case of the accession of new Contracting Parties.

(77) Decisions referred to in this paragraph shall be put into effect by the Contracting Parties in accordance with their own legislation.

(78) 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.

(79) PART III

(80) ACCESSION OF THIRD PARTIES

(81) ARTICLE 5

(82) 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.

(83) 2. A third party shall submit a written request for accession to the depositary.

(84) 3. The depositary shall submit the request to the Joint Committee for its consideration.

(85) 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.

(86) 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.

(87) 6. The accession shall become effective on the first day of the second month following the depositing of the instrument of accession.

(88) 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.

(89) 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.

(90) 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.

(91) 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.

(92) PART IV

(93) MISCELLANEOUS AND FINAL PROVISIONS

(94) ARTICLE 6

(95) 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.

(96) ARTICLE 7

(97) The Contracting Parties shall keep each other informed via the depositary of the measures which they adopt for the implementation of this Convention.

(98) ARTICLE 8

(99) The Appendixes to this Convention shall form an integral part thereof.

(100) ARTICLE 9

(101) 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.

(102) ARTICLE 10

(103) 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.

(104) 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.

(105) 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.

(106) 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).

(107) ARTICLE 11

(108) The General Secretariat of the Council of the European Union shall act as depositary of this Convention.

(109) For the European Union

(110) For Iceland

(111) For the Principality of Liechtenstein

(112) For the Kingdom of Norway

(113) For the Swiss Confederation

(114) For the People’s Democratic Republic of Algeria

(115) For the Arab Republic of Egypt

(116) For the State of Israel

(117) For the Hashemite Kingdom of Jordan

(118) For the Republic of Lebanon

(119) For the Kingdom of Morocco

(120) For the Palestine Liberation Organisation

(121) for the benefit of the Palestinian Authority of

(122) the West Bank and the Gaza Strip

(123) For the Syrian Arab Republic

(124) For the Republic of Tunisia

(125) For the Republic of Turkey

(126) For the Republic of Albania

(127) For Bosnia and Herzegovina

(128) For the Republic of Croatia

(129) For the Former Yugoslav Republic of Macedonia

(130) For Montenegro

(131) For the Republic of Serbia

(132) For Kosovo (under Resolution 1244(1999) of the United Nations Security Council)

(133) For the Kingdom of Denmak in respect of the Faroes

(134) Appendix I

(135) The definition of the concept

(136) of „originating products” and methods of administrative cooperation

(137) TABLE OF CONTENTS

(138) TITLE I GENERAL PROVISIONS

(139) Article 1 Definitions

(140) TITLE II DEFINITION OF THE CONCEPT OF „ORIGINATING PRODUCTS”

(141) Article 2 General requirements

(142) Article 3 Cumulation of origin

(143) Article 4 Wholly obtained products

(144) Article 5 Sufficiently worked or processed products

(145) Article 6 Insufficient working or processing

(146) Article 7 Unit of qualification

(147) Article 8 Accessories, spare parts and tools

(148) Article 9 Sets

(149) Article 10 Neutral elements

(150) TITLE III TERRITORIAL REQUIREMENTS

(151) Article 11 Principle of territoriality

(152) Article 12 Direct transport

(153) Article 13 Exhibitions

(154) TITLE IV DRAWBACK OR EXEMPTION

(155) Article 14 Prohibition of drawback of, or exemption from, customs duties

(156) TITLE V PROOF OF ORIGIN

(157) Article 15 General requirements

(158) Article 16 Procedure for the issue of a movement certificate EUR.1 or EUR-MED

(159) Article 17 Movement certificates EUR.1 or EUR-MED issued retrospectively

(160) Article 18 Issue of a duplicate movement certificate EUR.1 or EUR-MED

(161) Article 19 Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously

(162) Article 20 Accounting segregation

(163) Article 21 Conditions for making out an origin declaration or an origin declaration EUR-MED

(164) Article 22 Approved exporter

(165) Article 23 Validity of proof of origin

(166) Article 24 Submission of proof of origin

(167) Article 25 Importation by instalments

(168) Article 26 Exemptions from proof of origin

(169) Article 27 Supporting documents

(170) Article 28 Preservation of proof of origin and supporting documents

(171) Article 29 Discrepancies and formal errors

(172) Article 30 Amounts expressed in euro

(173) TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

(174) Article 31 Administrative cooperation

(175) Article 32 Verification of proofs of origin

(176) Article 33 Dispute settlement

(177) Article 34 Penalties

(178) Article 35 Free zones

(179) List of Annexes

(180) Annex I: Introductory notes to the list in Annex II

(181) 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

(182) Annex III a: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

(183) Annex III b: Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED

(184) Annex IV a: Text of the origin declaration

(185) Annex IV b: Text of the origin declaration EUR-MED

(186) Annex V: List of Contracting Parties which do not apply provisions on partial drawback as provided for in article 14(7) of this Appendix

(187) TITLE I

(188) GENERAL PROVISIONS

(189) ARTICLE 1

(190) Definitions

(191) For the purposes of this Convention:

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

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

(194) (c) „product” means a product being manufactured, even if it is intended for later use in another manufacturing operation;

(195) (d) „goods” means both materials and products;

(196) (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;

(197) (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;

(198) (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;

(199) (h) „value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

(200) (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;

(201) (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“;

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

(203) (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;

(204) (m) „territories” includes territorial waters;

(205) (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.

(206) TITLE II

(207) DEFINITION OF THE CONCEPT

(208) OF „ORIGINATING PRODUCTS”

(209) ARTICLE 2

(210) General requirements

(211) 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:

(212) (a) products wholly obtained in the Contracting Party, within the meaning of Article 4;

(213) (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;

(214) (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, Liechtenstein1 or Norway („EEA Parties”) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to a Contracting Party other than the EEA Parties.

(215) 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.

(216) –––––––––

(217) 1 Due to the Customs Union between Liechtenstein and Switzerland, products originating in Liechtenstein are cosidered as originating in Switzerland.

(218) ARTICLE 3

(219) Cumulation of origin

(220) 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.

(221) 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.

(222) 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.

(223) 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.

(224) 5. The cumulation provided for in this Article may be applied only provided that:

(225) (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;

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

(227) (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.

(228) 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).

(229) 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.

(230) –––––––––

(231) 2 The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area.

(232) ARTICLE 4

(233) Wholly obtained products

(234) 1. The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting Party:

(235) (a) mineral products extracted from its soil or from its seabed;

(236) (b) vegetable products harvested there;

(237) (c) live animals born and raised there;

(238) (d) products from live animals raised there;

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

(240) (f) products of sea fishing and other products taken from the sea outside the territorial waters of the exporting Contracting Party by its vessels;

(241) (g) products made aboard its factory ships exclusively from products referred to in (f);

(242) (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;

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

(244) (j) products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work that soil or subsoil;

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

(246) 2. The terms „its vessels” and „its factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(247) (a) which are registered or recorded in the exporting Contracting Party;

(248) (b) which sail under the flag of the exporting Contracting Party;

(249) (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;

(250) (d) of which the master and officers are nationals of the exporting Contracting Party; and

(251) (e) of which at least 75 % of the crew are nationals of the exporting Contracting Party.

(252) 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.

(253) ARTICLE 5

(254) Sufficiently worked or processed products

(255) 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.

(256) 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.

(257) 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:

(258) (a) their total value does not exceed 10 % of the ex-works price of the product;

(259) (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.

(260) This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.

(261) 3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 6.

(262) ARTICLE 6

(263) Insufficient working or processing

(264) 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:

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

(266) (b) breaking-up and assembly of packages;

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

(268) (d) ironing or pressing of textiles;

(269) (e) simple painting and polishing operations;

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

(271) (g) operations to colour sugar or form sugar lumps;

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

(273) (i) sharpening, simple grinding or simple cutting;

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

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

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

(277) (m) simple mixing of products, whether or not of different kinds;

(278) (n) mixing of sugar with any material;

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

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

(281) (q) slaughter of animals.

(282) 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.

(283) ARTICLE 7

(284) Unit of qualification

(285) 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.

(286) It follows that:

(287) (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;

(288) (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.

(289) 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.

(290) ARTICLE 8

(291) Accessories, spare parts and tools

(292) 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.

(293) ARTICLE 9

(294) Sets

(295) 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.

(296) ARTICLE 10

(297) Neutral elements

(298) 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:

(299) (a) energy and fuel;

(300) (b) plant and equipment;

(301) (c) machines and tools;

(302) (d) goods which neither enter into the final composition of the product nor are intended to do so.

(303) TITLE III

(304) TERRITORIAL REQUIREMENTS

(305) ARTICLE 11

(306) Principle of territoriality

(307) 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.

(308) 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:

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

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

(311) 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:

(312) (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

(313) (b) it can be demonstrated to the satisfaction of the customs authorities that:

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

(315) (ii) the total added value acquired outside the exporting Contracting Party by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

(316) 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.

(317) 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.

(318) 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.

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

(320) 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.

(321) ARTICLE 12

(322) Direct transport

(323) 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.

(324) Originating products may be transported by pipeline across territory other than that of the Contracting Parties acting as exporting and importing parties.

(325) 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:

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

(327) (b) a certificate issued by the customs authorities of the country of transit:

(328) (i) giving an exact description of the products;

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

(330) (iii) certifying the conditions under which the products remained in the transit country; or

(331) (c) failing these, any substantiating documents.

(332) ARTICLE 13

(333) Exhibitions

(334) 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:

(335) (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;

(336) (b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;

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

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

(339) 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.

(340) 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.

(341) TITLE IV

(342) DRAWBACK OR EXEMPTION

(343) ARTICLE 14

(344) Prohibition of drawback of, or exemption from, customs duties

(345) 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.

(346) 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.

(347) 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.

(348) 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.

(349) 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.

(350) 6. (a) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between one of the Contracting Parties referred to in Article 3(1) with one of the Contracting Parties referred to in Article 3(2), excluding Israel, the Faroe Islands and the participants in the European Union‘s Stabilisation and Association Process, if the products are considered as originating in the exporting or importing Contracting Party without application of cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.

(351) (b) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between Egypt, Jordan, Morocco and Tunisia, if the products are considered as originating in one of these countries without application of cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.

(352) 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:

(353) (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;

(354) (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.

(355) The provisions of this paragraph shall not be applied by the Contracting Parties listed in Annex V.

(356) 8. The provisions of paragraph 7 shall apply until 31 December 2012 and may be reviewed by common accord.

(357) TITLE V

(358) PROOF OF ORIGIN

(359) ARTICLE 15

(360) General requirements

(361) 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:

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

(363) (b) a movement certificate EUR-MED, a specimen of which appears in Annex III b;

(364) (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.

(365) 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.

(366) ARTICLE 16

(367) Procedure for the issue of a movement certificate

(368) EUR.1 or EUR-MED

(369) 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.

(370) 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.

(371) 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.

(372) 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:

(373) (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

(374) (i) 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(1) with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3(2), and fulfil the other requirements of this Convention, or

(375) (ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;

(376) (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

(377) (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the importing Contracting Party, without application of cumulation with materials originating in one of the other Contracting Parties, and fulfil the other requirements of this Convention, or

(378) (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;

(379) (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

(380) (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the importing Contracting Party, without application of cumulation with materials originating in one of the other Contracting Parties, and fulfil the other requirements of this Convention, or

(381) (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.

(382) 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:

(383) (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

(384) (i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin, or

(385) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the Contracting Parties referred to in Article 3(2), or

(386) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3(2);

(387) (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

(388) (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin, or

(389) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties referred to in Article 3, or

(390) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3;

(391) (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

(392) (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin, or

(393) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties referred to in Article 3, or

(394) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3.

(395) 6. A movement certificate EUR-MED shall contain one of the following statements in English in box 7:

(396) (a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting Parties:

(397) „CUMULATION APPLIED WITH ……(name of the country/countries)”

(398) (b) if origin has been obtained without the application of cumulation with materials originating in one or more of the Contracting Parties:

(399) „NO CUMULATION APPLIED”

(400) 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.

(401) 8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.

(402) 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.

(403) ARTICLE 17

(404) Movement certificates EUR.1 or EUR-MED issued retrospectively

(405) 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:

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

(407) (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.

(408) 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.

(409) 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.

(410) 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.

(411) 5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:

(412) „ISSUED RETROSPECTIVELY”

(413) Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:

(414) „ISSUED RETROSPECTIVELY (Original EUR.1 No ……….[date and place of issue])”

(415) 6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.

(416) ARTICLE 18

(417) Issue of a duplicate movement certificate EUR.1 or EUR-MED

(418) 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.

(419) 2. The duplicate issued in this way shall be endorsed with the following word in English:

(420) „DUPLICATE”

(421) 3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.

(422) 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.

(423) ARTICLE 19

(424) Issue of movement certificates EUR.1 or EUR-MED

(425) on the basis of a proof of origin issued or made out previously

(426) 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.

(427) ARTICLE 20

(428) Accounting segregation

(429) 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.

(430) 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.

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

(432) 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.

(433) 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.

(434) 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.

(435) ARTICLE 21

(436) Conditions for making out an origin declaration or an origin declaration EUR-MED

(437) 1. An origin declaration or an origin declaration EUR-MED as referred to in Article 15(1)(c) may be made out:

(438) (a) by an approved exporter within the meaning of Article 22, or

(439) (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.

(440) 2. Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:

(441) (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

(442) (i) 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(1) with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Articles 3(2), and fulfil the other requirements of this Convention, or

(443) (ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;

(444) (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

(445) (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the importing Contracting Party, without application of cumulation with materials originating in one of the other Contracting Parties, and fulfil the other requirements of this Convention, or

(446) (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;

(447) (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

(448) (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the importing Contracting Party, without application of cumulation with materials originating in one of the other Contracting Parties, and fulfil the other requirements of this Convention, or

(449) (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.

(450) 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:

(451) (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

(452) (i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin or

(453) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the Contracting Parties referred to in Article 3(2), or

(454) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3(2);

(455) (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

(456) (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin, or

(457) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties referred to in Article 3, or

(458) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3;

(459) (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

(460) (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin, or

(461) (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties referred to in Article 3, or

(462) (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred to in Article 3.

(463) 4. An origin declaration EUR-MED shall contain one of the following statements in English:

(464) (a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting Parties:

(465) „CUMULATION APPLIED WITH ……(name of the country/countries)”

(466) (b) if origin has been obtained without the application of cumulation with materials originating in one or more of the Contracting Parties:

(467) „NO CUMULATION APPLIED”

(468) 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.

(469) 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.

(470) 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.

(471) 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.

(472) ARTICLE 22

(473) Approved exporter

(474) 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.

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

(476) 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.

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

(478) 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.

(479) ARTICLE 23

(480) Validity of proof of origin

(481) 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.

(482) 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.

(483) 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.

(484) ARTICLE 24

(485) Submission of proof of origin

(486) 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.

(487) ARTICLE 25

(488) Importation by instalments

(489) 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.

(490) ARTICLE 26

(491) Exemptions from proof of origin

(492) 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.

(493) 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.

(494) 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.

(495) ARTICLE 27

(496) Supporting documents

(497) 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.

(503) ARTICLE 28

(504) Preservation of proof of origin and supporting documents

(505) 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).

(506) 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).

(507) 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).

(508) 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.

(509) ARTICLE 29

(510) Discrepancies and formal errors

(511) 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.

(512) 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.

(513) ARTICLE 30

(514) Amounts expressed in euro

(515) 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.

(516) 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.

(517) 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.

(518) 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.

(519) 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.

(520) TITLE VI

(521) ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

(522) ARTICLE 31

(523) Administrative cooperation

(524) 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.

(525) 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.

(526) ARTICLE 32

(527) Verification of proofs of origin

(528) 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.

(529) 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.

(530) 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.

(531) 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.

(532) 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.

(533) 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.

(534) ARTICLE 33

(535) Dispute settlement

(536) 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.

(537) 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.

(538) ARTICLE 34

(539) Penalties

(540) 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.

(541) ARTICLE 35

(542) Free zones

(543) 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.

(544) 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.

(545) ANNEX I

(546) INTRODUCTORY NOTES TO THE LIST IN ANNEX II

(547) Note 1:

(548) 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.

(549) Note 2:

(550) 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.

(551) 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.

(552) 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.

(553) 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.

(554) Note 3:

(555) 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.

(556) Example:

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

(558) If this forging has been forged in the European Union from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the European Union. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

(559) 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.

(560) 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.

(561) 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.

(562) 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.

(563) Example:

(564) 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.

(565) 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).

(566) Example:

(567) The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

(569) Example:

(570) 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.

(571) 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.

(572) Note 4:

(573) 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.

(574) 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.

(575) 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.

(576) 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.

(577) Note 5:

(578) 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).

(579) 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.

(580) The following are the basic textile materials:

(581) – silk,

(582) – wool,

(583) – coarse animal hair,

(584) – fine animal hair,

(585) – horsehair,

(586) – cotton,

(587) – paper-making materials and paper,

(588) – flax,

(589) – true hemp,

(590) – jute and other textile bast fibres,

(591) – sisal and other textile fibres of the genus Agave,

(592) – coconut, abaca , ramie and other vegetable textile fibres,

(593) – synthetic man-made filaments,

(594) – artificial man-made filaments,

(595) – current-conducting filaments,

(596) – synthetic man-made staple fibres of polypropylene,

(597) – synthetic man-made staple fibres of polyester,

(598) – synthetic man-made staple fibres of polyamide,

(599) – synthetic man-made staple fibres of polyacrylonitrile,

(600) – synthetic man-made staple fibres of polyimide,

(601) – synthetic man-made staple fibres of polytetrafluoroethylene,

(602) – synthetic man-made staple fibres of poly(phenylene sulphide),

(603) – synthetic man-made staple fibres of poly(vinyl chloride),

(604) – other synthetic man-made staple fibres,

(605) – artificial man-made staple fibres of viscose,

(606) – other artificial man-made staple fibres,

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

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

(609) – products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

(610) – other products of heading 5605.

(611) Example:

(612) 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.

(613) Example:

(614) 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.

(615) Example:

(616) 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.

(617) Example:

(618) 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.

(619) 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.

(620) 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.

(621) Note 6:

(622) 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.

(623) 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.

(624) Example:

(625) 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.

(626) 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.

(627) Note 7:

(628) 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:

(629) (a) vacuum-distillation;

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

(631) (c) cracking;

(632) (d) reforming;

(633) (e) extraction by means of selective solvents;

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

(635) (g) polymerisation;

(636) (h) alkylation;

(637) (i) isomerisation.

(638) 7.2. For the purposes of headings 2710, 2711 and 2712, the „specific processes” are the following:

(639) (a) vacuum-distillation;

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

(641) (c) cracking;

(642) (d) reforming;

(643) (e) extraction by means of selective solvents;

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

(645) (g) polymerisation;

(646) (h) alkylation;

(647) (i) isomerisation;

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

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

(650) (l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(651) (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

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

(653) (o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

(654) 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.

(655) ANNEX II

(656) LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT

(657) ON NON‑ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT

(658) MANUFACTURED TO OBTAIN ORIGINATING STATUS

(659) HS heading

(660) Description of product

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

(1)

(2)

(3) or (4)

(665) Chapter 1

(666) Live animals

(667) All the animals of Chapter 1 shall be wholly obtained

(668) Chapter 2

(669) Meat and edible meat offal

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

(671) Chapter 3

(672) Fish and crustaceans, molluscs and other aquatic invertebrates

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

(674) ex Chapter 4

(675) Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

(676) Manufacture in which all the materials of Chapter 4 used are wholly obtained

(677) 0403

(678) 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

(679) Manufacture in which:

(680) - all the materials of Chapter 4 used are wholly obtained,

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

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

(683) ex Chapter 5

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

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

(686) ex 0502

(687) Prepared pigs', hogs' or boars' bristles and hair

(688) Cleaning, disinfecting, sorting and straightening of bristles and hair

(689) Chapter 6

(690) Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

(691) Manufacture in which:

(692) - all the materials of Chapter 6 used are wholly obtained, and

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

(694) Chapter 7

(695) Edible vegetables and certain roots and tubers

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

(697) Chapter 8

(698) Edible fruit and nuts; peel of citrus fruits or melons

(699) Manufacture in which:

(700) - all the fruit and nuts used are wholly obtained, and

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

(702) ex Chapter 9

(703) Coffee, tea, maté and spices; except for:

(704) Manufacture in which all the materials of Chapter 9 used are wholly obtained

(705) 0901

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

(707) Manufacture from materials of any heading

(708) 0902

(709) Tea, whether or not flavoured

(710) Manufacture from materials of any heading

(711) ex 0910

(712) Mixtures of spices

(713) Manufacture from materials of any heading

(714) Chapter 10

(715) Cereals

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

(717) ex Chapter 11

(718) Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

(719) Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained

(720) ex 1106

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

(722) Drying and milling of leguminous vegetables of heading 0708

(723) Chapter 12

(724) Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

(725) Manufacture in which all the materials of Chapter 12 used are wholly obtained

(726) 1301

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

(728) 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

(729) 1302

(730) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

(731) - Mucilages and thickeners, modified, derived from vegetable products

(732) Manufacture from non-modified mucilages and thickeners

(733) - Other

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

(735) Chapter 14

(736) Vegetable plaiting materials; vegetable products not elsewhere specified or included

(737) Manufacture in which all the materials of Chapter 14 used are wholly obtained

(738) ex Chapter 15

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

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

(741) 1501

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

(743) - Fats from bones or waste

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

(745) - Other

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

(747) 1502

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

(749) - Fats from bones or waste

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

(751) - Other

(752) Manufacture in which all the materials of Chapter 2 used are wholly obtained

(753) 1504

(754) Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

(755) - Solid fractions

(756) Manufacture from materials of any heading, including other materials of heading 1504

(757) - Other

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

(759) ex 1505

(760) Refined lanolin

(761) Manufacture from crude wool grease of heading 1505

(762) 1506

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

(764) - Solid fractions

(765) Manufacture from materials of any heading, including other materials of heading 1506

(766) - Other

(767) Manufacture in which all the materials of Chapter 2 used are wholly obtained

(768) 1507 to 1515

(769) Vegetable oils and their fractions:

(770) - 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

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

(772) - Solid fractions, except for that of jojoba oil

(773) Manufacture from other materials of headings 1507 to 1515

(774) - Other

(775) Manufacture in which all the vegetable materials used are wholly obtained

(776) 1516

(777) 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

(778) Manufacture in which:

(779) - all the materials of Chapter 2 used are wholly obtained, and

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

(781) 1517

(782) 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

(783) Manufacture in which:

(784) - all the materials of Chapters 2 and 4 used are wholly obtained, and

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

(786) Chapter 16

(787) Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

(788) Manufacture:

(789) - from animals of Chapter 1, and/or

(790) - in which all the materials of Chapter 3 used are wholly obtained

(791) ex Chapter 17

(792) Sugars and sugar confectionery; except for:

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

(794) ex 1701

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

(796) 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

(797) 1702

(798) 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:

(799) - Chemically-pure maltose and fructose

(800) Manufacture from materials of any heading, including other materials of heading 1702

(801) - Other sugars in solid form, containing added flavouring or colouring matter

(802) 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

(803) - Other

(804) Manufacture in which all the materials used are originating

(805) ex 1703

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

(807) 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

(808) 1704

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

(810) Manufacture:

(811) - from materials of any heading, except that of the product, and

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

(813) Chapter 18

(814) Cocoa and cocoa preparations

(815) Manufacture:

(816) - from materials of any heading, except that of the product, and

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

(818) 1901

(819) 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:

(820) - Malt extract

(821) Manufacture from cereals of Chapter 10

(822) - Other

(823) Manufacture:

(824) - from materials of any heading, except that of the product, and

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

(826) 1902

(827) 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:

(828) - Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

(829) Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained

(830) - Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

(831) Manufacture in which:

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

(833) - all the materials of Chapters 2 and 3 used are wholly obtained

(834) 1903

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

(836) Manufacture from materials of any heading, except potato starch of heading 1108

(837) 1904

(838) 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

(839) Manufacture:

(840) - from materials of any heading, except those of heading 1806,

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

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

(843) 1905

(844) 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

(845) Manufacture from materials of any heading, except those of Chapter 11

(846) ex Chapter 20

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

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

(849) ex 2001

(850) 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

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

(852) ex 2004 and ex 2005

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

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

(855) 2006

(856) Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)

(857) 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

(858) 2007

(859) 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

(860) Manufacture:

(861) - from materials of any heading, except that of the product, and

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

(863) ex 2008

(864) - Nuts, not containing added sugar or spirits

(865) 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

(866) - Peanut butter; mixtures based on cereals; palm hearts; maize (corn)

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

(868) - Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

(869) Manufacture:

(870) - from materials of any heading, except that of the product, and

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

(872) 2009

(873) Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

(874) Manufacture:

(875) - from materials of any heading, except that of the product, and

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

(877) ex Chapter 21

(878) Miscellaneous edible preparations; except for:

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

(880) 2101

(881) 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

(882) Manufacture:

(883) - from materials of any heading, except that of the product, and

(884) - in which all the chicory used is wholly obtained

(885) 2103

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

(887) - Sauces and preparations therefor; mixed condiments and mixed seasonings

(888) Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used

(889) - Mustard flour and meal and prepared mustard

(890) Manufacture from materials of any heading

(891) ex 2104

(892) Soups and broths and preparations therefor

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

(894) 2106

(895) Food preparations not elsewhere specified or included

(896) Manufacture:

(897) - from materials of any heading, except that of the product, and

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

(899) ex Chapter 22

(900) Beverages, spirits and vinegar; except for:

(901) Manufacture:

(902) - from materials of any heading, except that of the product, and

(903) - in which all the grapes or materials derived from grapes used are wholly obtained

(904) 2202

(905) 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

(906) Manufacture:

(907) - from materials of any heading, except that of the product,

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

(909) - in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating

(910) 2207

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

(912) Manufacture:

(913) - from materials of any heading, except heading 2207 or 2208, and

(914) - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

(915) 2208

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

(917) Manufacture:

(918) - from materials of any heading, except heading 2207 or 2208, and

(919) - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

(920) ex Chapter 23

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

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

(923) ex 2301

(924) Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

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

(926) ex 2303

(927) 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

(928) Manufacture in which all the maize used is wholly obtained

(929) ex 2306

(930) Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil

(931) Manufacture in which all the olives used are wholly obtained

(932) 2309

(933) Preparations of a kind used in animal feeding

(934) Manufacture in which:

(935) - all the cereals, sugar or molasses, meat or milk used are originating, and

(936) - all the materials of Chapter 3 used are wholly obtained

(937) ex Chapter 24

(938) Tobacco and manufactured tobacco substitutes; except for:

(939) Manufacture in which all the materials of Chapter 24 used are wholly obtained

(940) 2402

(941) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

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

(943) ex 2403

(944) Smoking tobacco

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

(946) ex Chapter 25

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

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

(949) ex 2504

(950) Natural crystalline graphite, with enriched carbon content, purified and ground

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

(952) ex 2515

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

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

(955) ex 2516

(956) 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

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

(958) ex 2518

(959) Calcined dolomite

(960) Calcination of dolomite not calcined

(961) ex 2519

(962) 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

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

(964) ex 2520

(965) Plasters specially prepared for dentistry

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

(967) ex 2524

(968) Natural asbestos fibres

(969) Manufacture from asbestos concentrate

(970) ex 2525

(971) Mica powder

(972) Grinding of mica or mica waste

(973) ex 2530

(974) Earth colours, calcined or powdered

(975) Calcination or grinding of earth colours

(976) Chapter 26

(977) Ores, slag and ash

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

(979) ex Chapter 27

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

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

(982) ex 2707

(983) 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

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

(985) or

(986) 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

(987) ex 2709

(988) Crude oils obtained from bituminous minerals

(989) Destructive distillation of bituminous materials

(990) 2710

(991) 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

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

(993) or

(994) 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

(995) 2711

(996) Petroleum gases and other gaseous hydrocarbons

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

(998) or

(999) 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

(1000) 2712

(1001) 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

(1002) Operations of refining and/or one or more specific process(es) (2)

(1003) or

(1004) 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

(1005) 2713

(1006) Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials

(1007) Operations of refining and/or one or more specific process(es) (1)

(1008) or

(1009) 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

(1010) 2714

(1011) Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

(1012) Operations of refining and/or one or more specific process(es) (1)

(1013) or

(1014) 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

(1015) 2715

(1016) 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)

(1017) Operations of refining and/or one or more specific process(es) (1)

(1018) or

(1019) 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

(1020) ex Chapter 28

(1021) Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:

(1022) 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

(1023) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1024) ex 2805

(1025) „Mischmetall”

(1026) 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

(1027) ex 2811

(1028) Sulphur trioxide

(1029) Manufacture from sulphur dioxide

(1030) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1031) ex 2833

(1032) Aluminium sulphate

(1033) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1034) ex 2840

(1035) Sodium perborate

(1036) Manufacture from disodium tetraborate pentahydrate

(1037) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1038) ex 2852

(1039) - Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

(1040) 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

(1041) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1042) - Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

(1043) 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

(1044) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1045) ex Chapter 29

(1046) Organic chemicals; except for:

(1047) 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

(1048) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1049) ex 2901

(1050) Acyclic hydrocarbons for use as power or heating fuels

(1051) Operations of refining and/or one or more specific process(es) (1)

(1052) Or

(1053) 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

(1054) ex 2902

(1055) Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

(1056) Operations of refining and/or one or more specific process(es) (1)

(1057) or

(1058) 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

(1059) ex 2905

(1060) Metal alcoholates of alcohols of this heading and of ethanol

(1061) 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

(1062) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1063) 2915

(1064) Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

(1065) 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

(1066) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1067) ex 2932

(1068) - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

(1069) 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

(1070) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1071) - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

(1072) Manufacture from materials of any heading

(1073) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1074) 2933

(1075) Heterocyclic compounds with nitrogen hetero-atom(s) only

(1076) 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

(1077) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1078) 2934

(1079) Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

(1080) 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

(1081) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1082) ex 2939

(1083) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids

(1084) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1085) ex Chapter 30

(1086) Pharmaceutical products; except for:

(1087) 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

(1088) 3002

(1089) 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:

(1090) - 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

(1091) 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

(1092) - Other

(1093) -- Human blood

(1094) 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

(1095) -- Animal blood prepared for therapeutic or prophylactic uses

(1096) 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

(1097) -- Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins

(1098) 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

(1099) -- Haemoglobin, blood globulins and serum globulins

(1100) 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

(1101) -- Other

(1102) 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

(1103) 3003 and 3004

(1104) Medicaments (excluding goods of heading 3002, 3005 or 3006):

(1105) - Obtained from amikacin of heading 2941

(1106) 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

(1107) - Other

(1108) Manufacture:

(1109) - from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

(1110) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1111) ex 3006

(1112) - Waste pharmaceuticals specified in note 4(k) to this Chapter

(1113) The origin of the product in its original classification shall be retained

(1114) - Sterile surgical or dental adhesion barriers, whether or not absorbable:

(1115) -- made of plastics

(1116) 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)

(1117) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1118) -- made of fabrics

(1119) Manufacture from (7):

(1120) – natural fibres

(1121) – man-made staple fibres, not

(1122) carded or combed or otherwise processed for spinning,

(1123) or

(1124) – chemical materials or textile pulp

(1125) - Appliances identifiable for ostomy use

(1126) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1127) ex Chapter 31

(1128) Fertilizers; except for:

(1129) 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

(1130) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1131) ex 3105

(1132) 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:

(1133) - sodium nitrate

(1134) - calcium cyanamide

(1135) - potassium sulphate

(1136) - magnesium potassium sulphate

(1137) Manufacture:

(1138) - from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

(1139) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1140) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1141) ex Chapter 32

(1142) Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:

(1143) 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

(1144) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1145) ex 3201

(1146) Tannins and their salts, ethers, esters and other derivatives

(1147) Manufacture from tanning extracts of vegetable origin

(1148) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1149) 3205

(1150) Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (3)

(1151) 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

(1152) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1153) ex Chapter 33

(1154) Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

(1155) 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

(1156) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1157) 3301

(1158) 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

(1159) 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

(1160) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1161) ex Chapter 34

(1162) 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:

(1163) 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

(1164) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1165) ex 3403

(1166) Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

(1167) Operations of refining and/or one or more specific process(es) (1)

(1168) or

(1169) 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

(1170) 3404

(1171) Artificial waxes and prepared waxes:

(1172) - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

(1173) 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

(1174) - Other

(1175) Manufacture from materials of any heading, except:

(1176) - hydrogenated oils having the character of waxes of heading 1516,

(1177) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1178) - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and

(1179) - materials of heading 3404

(1180) However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

(1181) ex Chapter 35

(1182) Albuminoidal substances; modified starches; glues; enzymes; except for:

(1183) 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

(1184) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1185) 3505

(1186) Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

(1187) - Starch ethers and esters

(1188) Manufacture from materials of any heading, including other materials of heading 3505

(1189) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1190) - Other

(1191) Manufacture from materials of any heading, except those of heading 1108

(1192) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1193) ex 3507

(1194) Prepared enzymes not elsewhere specified or included

(1195) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1196) Chapter 36

(1197) Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

(1198) 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

(1199) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1200) ex Chapter 37

(1201) Photographic or cinematographic goods; except for:

(1202) 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

(1203) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1204) 3701

(1205) 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:

(1206) - Instant print film for colour photography, in packs

(1207) 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

(1208) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1209) - Other

(1210) 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

(1211) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1212) 3702

(1213) Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

(1214) Manufacture from materials of any heading, except those of headings 3701 and 3702

(1215) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1216) 3704

(1217) Photographic plates, film paper, paperboard and textiles, exposed but not developed

(1218) Manufacture from materials of any heading, except those of headings 3701 to 3704

(1219) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1220) ex Chapter 38

(1221) Miscellaneous chemical products; except for:

(1222) 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

(1223) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1224) ex 3801

(1225) - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes

(1226) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1227) - Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils

(1228) 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

(1229) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1230) ex 3803

(1231) Refined tall oil

(1232) Refining of crude tall oil

(1233) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1234) ex 3805

(1235) Spirits of sulphate turpentine, purified

(1236) Purification by distillation or refining of raw spirits of sulphate turpentine

(1237) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1238) ex 3806

(1239) Ester gums

(1240) Manufacture from resin acids

(1241) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1242) ex 3807

(1243) Wood pitch (wood tar pitch)

(1244) Distillation of wood tar

(1245) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1246) 3808

(1247) 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)

(1248) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

(1249) 3809

(1250) 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

(1251) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

(1252) 3810

(1253) 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

(1254) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

(1255) 3811

(1256) 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:

(1257) - Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

(1258) 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

(1259) - Other

(1260) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1261) 3812

(1262) 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

(1263) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1264) 3813

(1265) Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

(1266) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1267) 3814

(1268) Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

(1269) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1270) 3818

(1271) Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

(1272) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1273) 3819

(1274) Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

(1275) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1276) 3820

(1277) Anti-freezing preparations and prepared de-icing fluids

(1278) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1279) ex 3821

(1280) Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

(1281) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1282) 3822

(1283) Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

(1284) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1285) 3823

(1286) Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

(1287) - Industrial monocarboxylic fatty acids, acid oils from refining

(1288) Manufacture from materials of any heading, except that of the product

(1289) - Industrial fatty alcohols

(1290) Manufacture from materials of any heading, including other materials of heading 3823

(1291) 3824

(1292) Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:

(1293) - The following of this heading:

(1294) -- Prepared binders for foundry moulds or cores based on natural resinous products

(1295) -- Naphthenic acids, their water-insoluble salts and their esters

(1296) -- Sorbitol other than that of heading 2905

(1297) 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

(1298) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1299) -- Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

(1300) -- Ion exchangers

(1301) -- Getters for vacuum tubes

(1302) -- Alkaline iron oxide for the purification of gas

(1303) -- Ammoniacal gas liquors and spent oxide produced in coal gas purification

(1304) -- Sulphonaphthenic acids, their water-insoluble salts and their esters

(1305) -- Fusel oil and Dippel's oil

(1306) -- Mixtures of salts having different anions

(1307) -- Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

(1308) - Other

(1309) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1310) 3901 to 3915

(1311) Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:

(1312) - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content

(1313) Manufacture in which:

(1314) - the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

(1315) - within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

(1316) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1317) - Other

(1318) 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)

(1319) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1320) ex 3907

(1321) - Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

(1322) Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (5)

(1323) - Polyester

(1324) Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

(1325) 3912

(1326) Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

(1327) Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

(1328) 3916 to 3921

(1329) Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:

(1330) - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

(1331) Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product

(1332) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1333) - Other:

(1334) -- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content

(1335) Manufacture in which:

(1336) - the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

(1337) - within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

(1338) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1339) -- Other

(1340) 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)

(1341) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1342) ex 3916 and ex 3917

(1343) Profile shapes and tubes

(1344) Manufacture in which:

(1345) - the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

(1346) - within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

(1347) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1348) ex 3920

(1349) - Ionomer sheet or film

(1350) Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

(1351) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1352) - Sheets of regenerated cellulose, polyamides or polyethylene

(1353) Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

(1354) ex 3921

(1355) Foils of plastic, metallised

(1356) Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

(1357) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(1358) 3922 to 3926

(1359) Articles of plastics

(1360) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1361) ex Chapter 40

(1362) Rubber and articles thereof; except for:

(1363) Manufacture from materials of any heading, except that of the product

(1364) ex 4001

(1365) Laminated slabs of crepe rubber for shoes

(1366) Lamination of sheets of natural rubber

(1367) 4005

(1368) Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

(1369) Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product

(1370) 4012

(1371) Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:

(1372) - Retreaded pneumatic, solid or cushion tyres, of rubber

(1373) Retreading of used tyres

(1374) - Other

(1375) Manufacture from materials of any heading, except those of headings 4011 and 4012

(1376) ex 4017

(1377) Articles of hard rubber

(1378) Manufacture from hard rubber

(1379) ex Chapter 41

(1380) Raw hides and skins (other than furskins) and leather; except for:

(1381) Manufacture from materials of any heading, except that of the product

(1382) ex 4102

(1383) Raw skins of sheep or lambs, without wool on

(1384) Removal of wool from sheep or lamb skins, with wool on

(1385) 4104 to 4106

(1386) Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

(1387) Retanning of tanned leather

(1388) or

(1389) Manufacture from materials of any heading, except that of the product

(1390) 4107, 4112 and 4113

(1391) Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114

(1392) Manufacture from materials of any heading, except headings 4104 to 4113

(1393) ex 4114

(1394) Patent leather and patent laminated leather; metallised leather

(1395) Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product

(1396) Chapter 42

(1397) Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)

(1398) Manufacture from materials of any heading, except that of the product

(1399) ex Chapter 43

(1400) Furskins and artificial fur; manufactures thereof; except for:

(1401) Manufacture from materials of any heading, except that of the product

(1402) ex 4302

(1403) Tanned or dressed furskins, assembled:

(1404) - Plates, crosses and similar forms

(1405) Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

(1406) - Other

(1407) Manufacture from non-assembled, tanned or dressed furskins

(1408) 4303

(1409) Articles of apparel, clothing accessories and other articles of furskin

(1410) Manufacture from non-assembled tanned or dressed furskins of heading 4302

(1411) ex Chapter 44

(1412) Wood and articles of wood; wood charcoal; except for:

(1413) Manufacture from materials of any heading, except that of the product

(1414) ex 4403

(1415) Wood roughly squared

(1416) Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

(1417) ex 4407

(1418) Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed

(1419) Planing, sanding or end-jointing

(1420) ex 4408

(1421) Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed

(1422) Splicing, planing, sanding or end-jointing

(1423) ex 4409

(1424) Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:

(1425) - Sanded or end-jointed

(1426) Sanding or end-jointing

(1427) - Beadings and mouldings

(1428) Beading or moulding

(1429) ex 4410 to ex 4413

(1430) Beadings and mouldings, including moulded skirting and other moulded boards

(1431) Beading or moulding

(1432) ex 4415

(1433) Packing cases, boxes, crates, drums and similar packings, of wood

(1434) Manufacture from boards not cut to size

(1435) ex 4416

(1436) Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood

(1437) Manufacture from riven staves, not further worked than sawn on the two principal surfaces

(1438) ex 4418

(1439) - Buildersʼ joinery and carpentry of wood

(1440) Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used

(1441) - Beadings and mouldings

(1442) Beading or moulding

(1443) ex 4421

(1444) Match splints; wooden pegs or pins for footwear

(1445) Manufacture from wood of any heading, except drawn wood of heading 4409

(1446) ex Chapter 45

(1447) Cork and articles of cork; except for:

(1448) Manufacture from materials of any heading, except that of the product

(1449) 4503

(1450) Articles of natural cork

(1451) Manufacture from cork of heading 4501

(1452) Chapter 46

(1453) Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

(1454) Manufacture from materials of any heading, except that of the product

(1455) Chapter 47

(1456) Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

(1457) Manufacture from materials of any heading, except that of the product

(1458) ex Chapter 48

(1459) Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:

(1460) Manufacture from materials of any heading, except that of the product

(1461) ex 4811

(1462) Paper and paperboard, ruled, lined or squared only

(1463) Manufacture from paper-making materials of Chapter 47

(1464) 4816

(1465) Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

(1466) Manufacture from paper-making materials of Chapter 47

(1467) 4817

(1468) Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

(1469) Manufacture:

(1470) - from materials of any heading, except that of the product, and

(1471) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1472) ex 4818

(1473) Toilet paper

(1474) Manufacture from paper-making materials of Chapter 47

(1475) ex 4819

(1476) Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

(1477) Manufacture:

(1478) - from materials of any heading, except that of the product, and

(1479) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1480) ex 4820

(1481) Letter pads

(1482) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1483) ex 4823

(1484) Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

(1485) Manufacture from paper-making materials of Chapter 47

(1486) ex Chapter 49

(1487) Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:

(1488) Manufacture from materials of any heading, except that of the product

(1489) 4909

(1490) Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

(1491) Manufacture from materials of any heading, except those of headings 4909 and 4911

(1492) 4910

(1493) Calendars of any kind, printed, including calendar blocks:

(1494) - Calendars of the „perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard

(1495) Manufacture:

(1496) - from materials of any heading, except that of the product, and

(1497) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1498) - Other

(1499) Manufacture from materials of any heading, except those of headings 4909 and 4911

(1500) ex Chapter 50

(1501) Silk; except for:

(1502) Manufacture from materials of any heading, except that of the product

(1503) ex 5003

(1504) Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

(1505) Carding or combing of silk waste

(1506) 5004 to ex 5006

(1507) Silk yarn and yarn spun from silk waste

(1508) Manufacture from (7):

(1509) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1510) - other natural fibres, not carded or combed or otherwise prepared for spinning,

(1511) - chemical materials or textile pulp, or

(1512) - paper-making materials

(1513) 5007

(1514) Woven fabrics of silk or of silk waste:

(1515) - Incorporating rubber thread

(1516) Manufacture from single yarn (7)

(1517) - Other

(1518) Manufacture from (7):

(1519) - coir yarn,

(1520) - natural fibres,

(1521) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1522) - chemical materials or textile pulp, or

(1523) - paper

(1524) Or

(1525) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1526) ex Chapter 51

(1527) Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:

(1528) Manufacture from materials of any heading, except that of the product

(1529) 5106 to 5110

(1530) Yarn of wool, of fine or coarse animal hair or of horsehair

(1531) Manufacture from (7):

(1532) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1533) - natural fibres, not carded or combed or otherwise prepared for spinning,

(1534) - chemical materials or textile pulp, or

(1535) - paper-making materials

(1536) 5111 to 5113

(1537) Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

(1538) - Incorporating rubber thread

(1539) Manufacture from single yarn (7)

(1540) - Other

(1541) Manufacture from (7):

(1542) - coir yarn,

(1543) - natural fibres,

(1544) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1545) - chemical materials or textile pulp, or

(1546) - paper

(1547) Or

(1548) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

(1549) ex Chapter 52

(1550) Cotton; except for:

(1551) Manufacture from materials of any heading, except that of the product

(1552) 5204 to 5207

(1553) Yarn and thread of cotton

(1554) Manufacture from (7):

(1555) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1556) - natural fibres, not carded or combed or otherwise prepared for spinning,

(1557) - chemical materials or textile pulp, or

(1558) - paper-making materials

(1559) 5208 to 5212

(1560) Woven fabrics of cotton:

(1561) - Incorporating rubber thread

(1562) Manufacture from single yarn (7)

(1563) - Other

(1564) Manufacture from (7):

(1565) - coir yarn,

(1566) - natural fibres,

(1567) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1568) - chemical materials or textile pulp, or

(1569) - paper

(1570) Or

(1571) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1572) ex Chapter 53

(1573) Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:

(1574) Manufacture from materials of any heading, except that of the product

(1575) 5306 to 5308

(1576) Yarn of other vegetable textile fibres; paper yarn

(1577) Manufacture from (7):

(1578) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1579) - natural fibres, not carded or combed or otherwise prepared for spinning,

(1580) - chemical materials or textile pulp, or

(1581) - paper-making materials

(1582) 5309 to 5311

(1583) Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

(1584) - Incorporating rubber thread

(1585) Manufacture from single yarn (7)

(1586) - Other

(1587) Manufacture from (7):

(1588) - coir yarn,

(1589) - jute yarn,

(1590) - natural fibres,

(1591) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1592) - chemical materials or textile pulp, or

(1593) - paper

(1594) Or

(1595) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1596) 5401 to 5406

(1597) Yarn, monofilament and thread of man-made filaments

(1598) Manufacture from (7):

(1599) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1600) - natural fibres, not carded or combed or otherwise prepared for spinning,

(1601) - chemical materials or textile pulp, or

(1602) - paper-making materials

(1603) 5407 and 5408

(1604) Woven fabrics of man-made filament yarn:

(1605) - Incorporating rubber thread

(1606) Manufacture from single yarn (7)

(1607) - Other

(1608) Manufacture from (7):

(1609) - coir yarn,

(1610) - natural fibres,

(1611) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1612) - chemical materials or textile pulp, or

(1613) - paper

(1614) Or

(1615) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1616) 5501 to 5507

(1617) Man-made staple fibres

(1618) Manufacture from chemical materials or textile pulp

(1619) 5508 to 5511

(1620) Yarn and sewing thread of man-made staple fibres

(1621) Manufacture from (7):

(1622) - raw silk or silk waste, carded or combed or otherwise prepared for spinning,

(1623) - natural fibres, not carded or combed or otherwise prepared for spinning,

(1624) - chemical materials or textile pulp, or

(1625) - paper-making materials

(1626) 5512 to 5516

(1627) Woven fabrics of man-made staple fibres:

(1628) - Incorporating rubber thread

(1629) Manufacture from single yarn (7)

(1630) - Other

(1631) Manufacture from (7):

(1632) - coir yarn,

(1633) - natural fibres,

(1634) - man-made staple fibres, not carded or combed or otherwise prepared for spinning,

(1635) - chemical materials or textile pulp, or

(1636) - paper

(1637) Or

(1638) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1639) ex Chapter 56

(1640) Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

(1641) Manufacture from (7):

(1642) - coir yarn,

(1643) - natural fibres,

(1644) - chemical materials or textile pulp, or

(1645) - paper-making materials

(1646) 5602

(1647) Felt, whether or not impregnated, coated, covered or laminated:

(1648) - Needleloom felt

(1649) Manufacture from (7):

(1650) - natural fibres, or

(1651) - chemical materials or textile pulp

(1652) However:

(1653) - polypropylene filament of heading 5402,

(1654) - polypropylene fibres of heading 5503 or 5506, or

(1655) - polypropylene filament tow of heading 5501,

(1656) of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

(1657) - Other

(1658) Manufacture from (7):

(1659) - natural fibres,

(1660) - man-made staple fibres made from casein, or

(1661) - chemical materials or textile pulp

(1662) 5604

(1663) Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

(1664) - Rubber thread and cord, textile covered

(1665) Manufacture from rubber thread or cord, not textile covered

(1666) - Other

(1667) Manufacture from (7):

(1668) - natural fibres, not carded or combed or otherwise processed for spinning,

(1669) - chemical materials or textile pulp, or

(1670) - paper-making materials

(1671) 5605

(1672) Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

(1673) Manufacture from (7):

(1674) - natural fibres,

(1675) - man-made staple fibres, not carded or combed or otherwise processed for spinning,

(1676) - chemical materials or textile pulp, or

(1677) - paper-making materials

(1678) 5606

(1679) Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

(1680) Manufacture from (7):

(1681) - natural fibres,

(1682) - man-made staple fibres, not carded or combed or otherwise processed for spinning,

(1683) - chemical materials or textile pulp, or

(1684) - paper-making materials

(1685) Chapter 57

(1686) Carpets and other textile floor coverings:

(1687) - Of needleloom felt

(1688) Manufacture from (7):

(1689) - natural fibres, or

(1690) - chemical materials or textile pulp

(1691) However:

(1692) - polypropylene filament of heading 5402,

(1693) - polypropylene fibres of heading 5503 or 5506, or

(1694) - polypropylene filament tow of heading 5501,

(1695) of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

(1696) Jute fabric may be used as a backing

(1697) - Of other felt

(1698) Manufacture from (7):

(1699) - natural fibres, not carded or combed or otherwise processed for spinning, or

(1700) - chemical materials or textile pulp

(1701) - Other

(1702) Manufacture from (7):

(1703) - coir yarn or jute yarn,

(1704) - synthetic or artificial filament yarn,

(1705) - natural fibres, or

(1706) - man-made staple fibres, not carded or combed or otherwise processed for spinning

(1707) Jute fabric may be used as a backing

(1708) ex Chapter 58

(1709) Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:

(1710) - Combined with rubber thread

(1711) Manufacture from single yarn (7)

(1712) - Other

(1713) Manufacture from (7):

(1714) - natural fibres,

(1715) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1716) - chemical materials or textile pulp

(1717) Or

(1718) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1719) 5805

(1720) Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

(1721) Manufacture from materials of any heading, except that of the product

(1722) 5810

(1723) Embroidery in the piece, in strips or in motifs

(1724) Manufacture:

(1725) - from materials of any heading, except that of the product, and

(1726) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1727) 5901

(1728) Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

(1729) Manufacture from yarn

(1730) 5902

(1731) Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

(1732) - Containing not more than 90 % by weight of textile materials

(1733) Manufacture from yarn

(1734) - Other

(1735) Manufacture from chemical materials or textile pulp

(1736) 5903

(1737) Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

(1738) Manufacture from yarn

(1739) or

(1740) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1741) 5904

(1742) Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

(1743) Manufacture from yarn (7)

(1744) 5905

(1745) Textile wall coverings:

(1746) - Impregnated, coated, covered or laminated with rubber, plastics or other materials

(1747) Manufacture from yarn

(1748) - Other

(1749) Manufacture from (7):

(1750) - coir yarn,

(1751) - natural fibres,

(1752) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1753) - chemical materials or textile pulp

(1754) Or

(1755) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1756) 5906

(1757) Rubberised textile fabrics, other than those of heading 5902:

(1758) - Knitted or crocheted fabrics

(1759) Manufacture from (7):

(1760) - natural fibres,

(1761) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1762) - chemical materials or textile pulp

(1763) - Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials

(1764) Manufacture from chemical materials

(1765) - Other

(1766) Manufacture from yarn

(1767) 5907

(1768) Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

(1769) Manufacture from yarn

(1770) or

(1771) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

(1772) 5908

(1773) Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

(1774) - Incandescent gas mantles, impregnated

(1775) Manufacture from tubular knitted gas-mantle fabric

(1776) - Other

(1777) Manufacture from materials of any heading, except that of the product

(1778) 5909 to 5911

(1779) Textile articles of a kind suitable for industrial use:

(1780) - Polishing discs or rings other than of felt of heading 5911

(1781) Manufacture from yarn or waste fabrics or rags of heading 6310

(1782) - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911

(1783) Manufacture from (7):

(1784) - coir yarn,

(1785) - the following materials:

(1786) -- yarn of polytetrafluoroethylene (8),

(1787) -- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

(1788) -- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

(1789) -- monofil of polytetrafluoroethylene (8),

(1790) -- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

(1791) -- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),

(1792) -- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

(1793) -- natural fibres,

(1794) -- man-made staple fibres not carded or combed or otherwise processed for spinning, or

(1795) -- chemical materials or textile pulp

(1796) - Other

(1797) Manufacture from (7):

(1798) - coir yarn,

(1799) - natural fibres,

(1800) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1801) - chemical materials or textile pulp

(1802) Chapter 60

(1803) Knitted or crocheted fabrics

(1804) Manufacture from (7):

(1805) - natural fibres,

(1806) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1807) - chemical materials or textile pulp

(1808) Chapter 61

(1809) Articles of apparel and clothing accessories, knitted or crocheted:

(1810) - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

(1811) Manufacture from yarn (7) (9)

(1812) - Other

(1813) Manufacture from (7):

(1814) - natural fibres,

(1815) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1816) - chemical materials or textile pulp

(1817) ex Chapter 62

(1818) Articles of apparel and clothing accessories, not knitted or crocheted; except for:

(1819) Manufacture from yarn (7) (9)

(1820) ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211

(1821) Womenʼs, girlsʼ and babiesʼ clothing and clothing accessories for babies, embroidered

(1822) Manufacture from yarn (9)

(1823) or

(1824) Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

(1825) ex 6210 and ex 6216

(1826) Fire-resistant equipment of fabric covered with foil of aluminised polyester

(1827) Manufacture from yarn (9)

(1828) or

(1829) Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

(1830) 6213 and 6214

(1831) Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

(1832) - Embroidered

(1833) Manufacture from unbleached single yarn (7) (9)

(1834) or

(1835) Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

(1836) - Other

(1837) Manufacture from unbleached single yarn (7) (9)

(1838) Or

(1839) Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47.5 % of the ex-works price of the product

(1840) 6217

(1841) Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:

(1842) - Embroidered

(1843) Manufacture from yarn (9)

(1844) or

(1845) Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

(1846) - Fire-resistant equipment of fabric covered with foil of aluminised polyester

(1847) Manufacture from yarn (9)

(1848) or

(1849) Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

(1850) - Interlinings for collars and cuffs, cut out

(1851) Manufacture:

(1852) - from materials of any heading, except that of the product, and

(1853) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1854) - Other

(1855) Manufacture from yarn (9)

(1856) ex Chapter 63

(1857) Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:

(1858) Manufacture from materials of any heading, except that of the product

(1859) 6301 to 6304

(1860) Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

(1861) - Of felt, of nonwovens

(1862) Manufacture from (7):

(1863) - natural fibres, or

(1864) - chemical materials or textile pulp

(1865) - Other:

(1866) -- Embroidered

(1867) Manufacture from unbleached single yarn (9) (10)

(1868) or

(1869) Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

(1870) -- Other

(1871) Manufacture from unbleached single yarn (9) (10)

(1872) 6305

(1873) Sacks and bags, of a kind used for the packing of goods

(1874) Manufacture from (7):

(1875) - natural fibres,

(1876) - man-made staple fibres, not carded or combed or otherwise processed for spinning, or

(1877) - chemical materials or textile pulp

(1878) 6306

(1879) Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

(1880) - Of nonwovens

(1881) Manufacture from (7) (9):

(1882) - natural fibres, or

(1883) - chemical materials or textile pulp

(1884) - Other

(1885) Manufacture from unbleached single yarn (7) (9)

(1886) 6307

(1887) Other made-up articles, including dress patterns

(1888) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(1889) 6308

(1890) Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale

(1891) Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set

(1892) ex Chapter 64

(1893) Footwear, gaiters and the like; parts of such articles; except for:

(1894) Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

(1895) 6406

(1896) Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

(1897) Manufacture from materials of any heading, except that of the product

(1898) ex Chapter 65

(1899) Headgear and parts thereof; except for:

(1900) Manufacture from materials of any heading, except that of the product

(1901) 6505

(1902) Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

(1903) Manufacture from yarn or textile fibres (9)

(1904) ex Chapter 66

(1905) Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:

(1906) Manufacture from materials of any heading, except that of the product

(1907) 6601

(1908) Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

(1909) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1910) Chapter 67

(1911) Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

(1912) Manufacture from materials of any heading, except that of the product

(1913) ex Chapter 68

(1914) Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:

(1915) Manufacture from materials of any heading, except that of the product

(1916) ex 6803

(1917) Articles of slate or of agglomerated slate

(1918) Manufacture from worked slate

(1919) ex 6812

(1920) Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate

(1921) Manufacture from materials of any heading

(1922) ex 6814

(1923) Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials

(1924) Manufacture from worked mica (including agglomerated or reconstituted mica)

(1925) Chapter 69

(1926) Ceramic products

(1927) Manufacture from materials of any heading, except that of the product

(1928) ex Chapter 70

(1929) Glass and glassware; except for:

(1930) Manufacture from materials of any heading, except that of the product

(1931) ex 7003, ex 7004 and ex 7005

(1932) Glass with a non-reflecting layer

(1933) Manufacture from materials of heading 7001

(1934) 7006

(1935) Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

(1936) - Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)

(1937) Manufacture from non-coated glass-plate substrate of heading 7006

(1938) - Other

(1939) Manufacture from materials of heading 7001

(1940) 7007

(1941) Safety glass, consisting of toughened (tempered) or laminated glass

(1942) Manufacture from materials of heading 7001

(1943) 7008

(1944) Multiple-walled insulating units of glass

(1945) Manufacture from materials of heading 7001

(1946) 7009

(1947) Glass mirrors, whether or not framed, including rear-view mirrors

(1948) Manufacture from materials of heading 7001

(1949) 7010

(1950) Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

(1951) Manufacture from materials of any heading, except that of the product

(1952) or

(1953) Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product

(1954) 7013

(1955) Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

(1956) Manufacture from materials of any heading, except that of the product

(1957) or

(1958) Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product

(1959) or

(1960) Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product

(1961) ex 7019

(1962) Articles (other than yarn) of glass fibres

(1963) Manufacture from:

(1964) - uncoloured slivers, rovings, yarn or chopped strands, or

(1965) - glass wool

(1966) ex Chapter 71

(1967) Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

(1968) Manufacture from materials of any heading, except that of the product

(1969) ex 7101

(1970) Natural or cultured pearls, graded and temporarily strung for convenience of transport

(1971) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1972) ex 7102, ex 7103 and ex 7104

(1973) Worked precious or semi-precious stones (natural, synthetic or reconstructed)

(1974) Manufacture from unworked precious or semi-precious stones

(1975) 7106, 7108 and 7110

(1976) Precious metals:

(1977) - Unwrought

(1978) Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110

(1979) or

(1980) Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110

(1981) or

(1982) Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals

(1983) - Semi-manufactured or in powder form

(1984) Manufacture from unwrought precious metals

(1985) ex 7107, ex 7109 and ex 7111

(1986) Metals clad with precious metals, semi-manufactured

(1987) Manufacture from metals clad with precious metals, unwrought

(1988) 7116

(1989) Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

(1990) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1991) 7117

(1992) Imitation jewellery

(1993) Manufacture from materials of any heading, except that of the product

(1994) Or

(1995) Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

(1996) ex Chapter 72

(1997) Iron and steel; except for:

(1998) Manufacture from materials of any heading, except that of the product

(1999) 7207

(2000) Semi-finished products of iron or non-alloy steel

(2001) Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205

(2002) 7208 to 7216

(2003) Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel

(2004) Manufacture from ingots or other primary forms of heading 7206

(2005) 7217

(2006) Wire of iron or non-alloy steel

(2007) Manufacture from semi-finished materials of heading 7207

(2008) ex 7218, 7219 to 7222

(2009) Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

(2010) Manufacture from ingots or other primary forms of heading 7218

(2011) 7223

(2012) Wire of stainless steel

(2013) Manufacture from semi-finished materials of heading 7218

(2014) ex 7224, 7225 to 7228

(2015) Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

(2016) Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224

(2017) 7229

(2018) Wire of other alloy steel

(2019) Manufacture from semi-finished materials of heading 7224

(2020) ex Chapter 73

(2021) Articles of iron or steel; except for:

(2022) Manufacture from materials of any heading, except that of the product

(2023) ex 7301

(2024) Sheet piling

(2025) Manufacture from materials of heading 7206

(2026) 7302

(2027) Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

(2028) Manufacture from materials of heading 7206

(2029) 7304, 7305 and 7306

(2030) Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

(2031) Manufacture from materials of heading 7206, 7207, 7218 or 7224

(2032) ex 7307

(2033) Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts

(2034) Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product

(2035) 7308

(2036) Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

(2037) Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used

(2038) ex 7315

(2039) Skid chain

(2040) Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

(2041) ex Chapter 74

(2042) Copper and articles thereof; except for:

(2043) Manufacture:

(2044) - from materials of any heading, except that of the product, and

(2045) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2046) 7401

(2047) Copper mattes; cement copper (precipitated copper)

(2048) Manufacture from materials of any heading, except that of the product

(2049) 7402

(2050) Unrefined copper; copper anodes for electrolytic refining

(2051) Manufacture from materials of any heading, except that of the product

(2052) 7403

(2053) Refined copper and copper alloys, unwrought:

(2054) - Refined copper

(2055) Manufacture from materials of any heading, except that of the product

(2056) - Copper alloys and refined copper containing other elements

(2057) Manufacture from refined copper, unwrought, or waste and scrap of copper

(2058) 7404

(2059) Copper waste and scrap

(2060) Manufacture from materials of any heading, except that of the product

(2061) 7405

(2062) Master alloys of copper

(2063) Manufacture from materials of any heading, except that of the product

(2064) ex Chapter 75

(2065) Nickel and articles thereof; except for:

(2066) Manufacture:

(2067) - from materials of any heading, except that of the product, and

(2068) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2069) 7501 to 7503

(2070) Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

(2071) Manufacture from materials of any heading, except that of the product

(2072) ex Chapter 76

(2073) Aluminium and articles thereof; except for:

(2074) Manufacture:

(2075) - from materials of any heading, except that of the product, and

(2076) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2077) 7601

(2078) Unwrought aluminium

(2079) Manufacture:

(2080) - from materials of any heading, except that of the product, and

(2081) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2082) or

(2083) Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

(2084) 7602

(2085) Aluminium waste or scrap

(2086) Manufacture from materials of any heading, except that of the product

(2087) ex 7616

(2088) Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium

(2089) Manufacture:

(2090) - from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and

(2091) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2092) Chapter 77

(2093) Reserved for possible future use in the HS

(2094) ex Chapter 78

(2095) Lead and articles thereof; except for:

(2096) Manufacture:

(2097) - from materials of any heading, except that of the product, and

(2098) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2099) 7801

(2100) Unwrought lead:

(2101) - Refined lead

(2102) Manufacture from "bullion" or "work" lead

(2103) - Other

(2104) Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used

(2105) 7802

(2106) Lead waste and scrap

(2107) Manufacture from materials of any heading, except that of the product

(2108) ex Chapter 79

(2109) Zinc and articles thereof; except for:

(2110) Manufacture:

(2111) - from materials of any heading, except that of the product, and

(2112) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2113) 7901

(2114) Unwrought zinc

(2115) Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used

(2116) 7902

(2117) Zinc waste and scrap

(2118) Manufacture from materials of any heading, except that of the product

(2119) ex Chapter 80

(2120) Tin and articles thereof; except for:

(2121) Manufacture:

(2122) - from materials of any heading, except that of the product, and

(2123) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2124) 8001

(2125) Unwrought tin

(2126) Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used

(2127) 8002 and 8007

(2128) Tin waste and scrap; other articles of tin

(2129) Manufacture from materials of any heading, except that of the product

(2130) Chapter 81

(2131) Other base metals; cermets; articles thereof:

(2132) - Other base metals, wrought; articles thereof

(2133) Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product

(2134) - Other

(2135) Manufacture from materials of any heading, except that of the product

(2136) ex Chapter 82

(2137) Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

(2138) Manufacture from materials of any heading, except that of the product

(2139) 8206

(2140) Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

(2141) Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set

(2142) 8207

(2143) Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

(2144) Manufacture:

(2145) - from materials of any heading, except that of the product, and

(2146) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2147) 8208

(2148) Knives and cutting blades, for machines or for mechanical appliances

(2149) Manufacture:

(2150) - from materials of any heading, except that of the product, and

(2151) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2152) ex 8211

(2153) Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208

(2154) Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used

(2155) 8214

(2156) Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)

(2157) Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

(2158) 8215

(2159) Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

(2160) Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

(2161) ex Chapter 83

(2162) Miscellaneous articles of base metal; except for:

(2163) Manufacture from materials of any heading, except that of the product

(2164) ex 8302

(2165) Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

(2166) Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

(2167) ex 8306

(2168) Statuettes and other ornaments, of base metal

(2169) Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

(2170) ex Chapter 84

(2171) Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

(2172) Manufacture:

(2173) - from materials of any heading, except that of the product, and

(2174) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2175) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2176) ex 8401

(2177) Nuclear fuel elements

(2178) Manufacture from materials of any heading, except that of the

(2179) product(12)

(2180) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2181) 8402

(2182) Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

(2183) Manufacture:

(2184) - from materials of any heading, except that of the product, and

(2185) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2186) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2187) 8403 and ex 8404

(2188) Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers

(2189) Manufacture from materials of any heading, except those of headings 8403 and 8404

(2190) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2191) 8406

(2192) Steam turbines and other vapour turbines

(2193) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2194) 8407

(2195) Spark-ignition reciprocating or rotary internal combustion piston engines

(2196) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2197) 8408

(2198) Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

(2199) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2200) 8409

(2201) Parts suitable for use solely or principally with the engines of heading 8407 or 8408

(2202) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2203) 8411

(2204) Turbo-jets, turbo-propellers and other gas turbines

(2205) Manufacture:

(2206) - from materials of any heading, except that of the product, and

(2207) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2208) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2209) 8412

(2210) Other engines and motors

(2211) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2212) ex 8413

(2213) Rotary positive displacement pumps

(2214) Manufacture:

(2215) - from materials of any heading, except that of the product, and

(2216) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2217) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2218) ex 8414

(2219) Industrial fans, blowers and the like

(2220) Manufacture:

(2221) - from materials of any heading, except that of the product, and

(2222) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2223) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2224) 8415

(2225) Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

(2226) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2227) 8418

(2228) Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

(2229) Manufacture:

(2230) - from materials of any heading, except that of the product,

(2231) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2232) - in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2233) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2234) ex 8419

(2235) Machines for wood, paper pulp, paper and paperboard industries

(2236) Manufacture in which:

(2237) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2238) - within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

(2239) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2240) 8420

(2241) Calendering or other rolling machines, other than for metals or glass, and cylinders therefore

(2242) Manufacture in which:

(2243) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2244) - within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

(2245) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2246) 8423

(2247) Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

(2248) Manufacture:

(2249) - from materials of any heading, except that of the product, and

(2250) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2251) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2252) 8425 to 8428

(2253) Lifting, handling, loading or unloading machinery

(2254) Manufacture in which:

(2255) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2256) - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

(2257) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2258) 8429

(2259) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

(2260) - Road rollers

(2261) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2262) - Other

(2263) Manufacture in which:

(2264) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2265) - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

(2266) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2267) 8430

(2268) Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

(2269) Manufacture in which:

(2270) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2271) - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

(2272) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2273) ex 8431

(2274) Parts suitable for use solely or principally with road rollers

(2275) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2276) 8439

(2277) Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

(2278) Manufacture in which:

(2279) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2280) - within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

(2281) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2282) 8441

(2283) Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

(2284) Manufacture in which:

(2285) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2286) - within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

(2287) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2288) ex 8443

(2289) Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)

(2290) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2291) 8444 to 8447

(2292) Machines of these headings for use in the textile industry

(2293) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2294) ex 8448

(2295) Auxiliary machinery for use with machines of headings 8444 and 8445

(2296) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2297) 8452

(2298) Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

(2299) - Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

(2300) Manufacture in which:

(2301) - the value of all the materials used does not exceed 40 % of the ex-works price of the product,

(2302) - the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

(2303) - the thread-tension, crochet and zigzag mechanisms used are originating

(2304) - Other

(2305) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2306) 8456 to 8466

(2307) Machine-tools and machines and their parts and accessories of headings 8456 to 8466

(2308) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2309) 8469 to 8472

(2310) Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

(2311) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2312) 8480

(2313) Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

(2314) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2315) 8482

(2316) Ball or roller bearings

(2317) Manufacture:

(2318) - from materials of any heading, except that of the product, and

(2319) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2320) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2321) 8484

(2322) Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

(2323) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2324) ex 8486

(2325) - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof

(2326) - machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof

(2327) - machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof

(2328) - marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

(2329) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2330) - moulds, injection or compression types

(2331) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2332) - lifting, handing, loading or unloading machinery

(2333) Manufacture in which:

(2334) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2335) - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

(2336) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2337) 8487

(2338) Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

(2339) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2340) ex Chapter 85

(2341) Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

(2342) Manufacture:

(2343) - from materials of any heading, except that of the product, and

(2344) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2345) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2346) 8501

(2347) Electric motors and generators (excluding generating sets)

(2348) Manufacture in which:

(2349) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2350) - within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product

(2351) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2352) 8502

(2353) Electric generating sets and rotary converters

(2354) Manufacture in which:

(2355) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2356) - within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product

(2357) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2358) ex 8504

(2359) Power supply units for automatic data-processing machines

(2360) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2361) ex 8517

(2362) Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443,8525,8527 or 8528

(2363) Manufacture in which:

(2364) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2365) -the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2366) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2367) ex 8518

(2368) Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

(2369) Manufacture in which:

(2370) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2371) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2372) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2373) 8519

(2374) Sound recording and sound reproducing apparatus

(2375) Manufacture in which:

(2376) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2377) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2378) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2379) 8521

(2380) Video recording or reproducing apparatus, whether or not incorporating a video tuner

(2381) Manufacture in which:

(2382) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2383) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2384) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2385) 8522

(2386) Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521

(2387) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2388) 8523

(2389) Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:

(2390) - Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37;

(2391) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2392) - Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37

(2393) Manufacture in which:

(2394) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2395) -within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

(2396) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2397) - Matrices and masters for the production of discs, but excluding products of Chapter 37;

(2398) Manufacture in which:

(2399) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2400) - within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

(2401) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2402) - Proximity cards and „smart cards” with two or more electronic integrated circuits

(2403) Manufacture:

(2404) - from materials of any heading, except that of the product, and

(2405) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2406) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2407) - „Smart cards” with one electronic integrated circuit

(2408) Manufacture in which:

(2409) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2410) - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

(2411) or

(2412) The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3

(2413) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2414) 8525

(2415) Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

(2416) Manufacture in which:

(2417) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2418) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2419) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2420) 8526

(2421) Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

(2422) Manufacture in which:

(2423) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2424) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2425) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2426) 8527

(2427) Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

(2428) Manufacture in which:

(2429) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2430) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2431) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2432) 8528

(2433) Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:

(2434) - Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471

(2435) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2436) - Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus;

(2437) Manufacture in which:

(2438) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2439) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2440) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2441) 8529

(2442) Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:

(2443) - Suitable for use solely or principally with video recording or reproducing apparatus

(2444) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2445) - Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471

(2446) Manufacture:

(2447) - from materials of any heading, except that of the product, and

(2448) -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2449) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2450) - Other

(2451) Manufacture in which:

(2452) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2453) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2454) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2455) 8535

(2456) Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage exceeding 1000 V

(2457) Manufacture in which:

(2458) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2459) - within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

(2460) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2461) 8536

(2462) Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables:

(2463) - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1000 V

(2464) Manufacture in which:

(2465) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2466) - within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

(2467) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2468) - Connectors for optical fibres, optical fibre bundles or cables

(2469) -- of plastics

(2470) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2471) -- of ceramics

(2472) Manufacture from materials of any heading, except that of the product

(2473) -- of copper

(2474) Manufacture:

(2475) - from materials of any heading, except that of the product, and

(2476) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2477) 8537

(2478) Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

(2479) Manufacture in which:

(2480) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2481) - within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

(2482) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2483) ex 8541

(2484) Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

(2485) Manufacture:

(2486) - from materials of any heading, except that of the product, and

(2487) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2488) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2489) 8542

(2490) Electronic integrated circuits

(2491) - Monolithic integrated circuits

(2492) Manufacture in which:

(2493) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2494) - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

(2495) or

(2496) The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3

(2497) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2498) - Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter

(2499) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2500) - Other

(2501) Manufacture in which:

(2502) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2503) - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

(2504) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2505) 8544

(2506) Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

(2507) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2508) 8545

(2509) Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

(2510) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2511) 8546

(2512) Electrical insulators of any material

(2513) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2514) 8547

(2515) Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

(2516) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2517) 8548

(2518) Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

(2519) - Electronic microassemblies

(2520) Manufacture in which:

(2521) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2522) - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

(2523) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2524) - Other

(2525) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2526) ex Chapter 86

(2527) Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:

(2528) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2529) 8608

(2530) Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

(2531) Manufacture:

(2532) - from materials of any heading, except that of the product, and

(2533) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2534) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2535) ex Chapter 87

(2536) Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

(2537) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2538) 8709

(2539) Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

(2540) Manufacture:

(2541) - from materials of any heading, except that of the product, and

(2542) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2543) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2544) 8710

(2545) Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

(2546) Manufacture:

(2547) - from materials of any heading, except that of the product, and

(2548) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2549) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2550) 8711

(2551) Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:

(2552) - With reciprocating internal combustion piston engine of a cylinder capacity:

(2553) -- Not exceeding 50 cm3

(2554) Manufacture in which:

(2555) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2556) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2557) Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product

(2558) -- Exceeding 50 cm3

(2559) Manufacture in which:

(2560) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2561) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2562) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2563) - Other

(2564) Manufacture in which:

(2565) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2566) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2567) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2568) ex 8712

(2569) Bicycles without ball bearings

(2570) Manufacture from materials of any heading, except those of heading 8714

(2571) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2572) 8715

(2573) Baby carriages and parts thereof

(2574) Manufacture:

(2575) - from materials of any heading, except that of the product, and

(2576) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2577) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2578) 8716

(2579) Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

(2580) Manufacture:

(2581) - from materials of any heading, except that of the product, and

(2582) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2583) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2584) ex Chapter 88

(2585) Aircraft, spacecraft, and parts thereof; except for:

(2586) Manufacture from materials of any heading, except that of the product

(2587) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2588) ex 8804

(2589) Rotochutes

(2590) Manufacture from materials of any heading, including other materials of heading 8804

(2591) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2592) 8805

(2593) Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

(2594) Manufacture from materials of any heading, except that of the product

(2595) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2596) Chapter 89

(2597) Ships, boats and floating structures

(2598) Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used

(2599) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2600) ex Chapter 90

(2601) Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

(2602) Manufacture:

(2603) - from materials of any heading, except that of the product, and

(2604) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2605) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2606) 9001

(2607) Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

(2608) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2609) 9002

(2610) Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

(2611) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2612) 9004

(2613) Spectacles, goggles and the like, corrective, protective or other

(2614) Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

(2615) ex 9005

(2616) Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

(2617) Manufacture:

(2618) - from materials of any heading, except that of the product,

(2619) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and

(2620) - in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2621) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2622) ex 9006

(2623) Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

(2624) Manufacture:

(2625) - from materials of any heading, except that of the product,

(2626) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2627) - in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2628) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2629) 9007

(2630) Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

(2631) Manufacture:

(2632) - from materials of any heading, except that of the product,

(2633) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2634) - in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2635) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2636) 9011

(2637) Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

(2638) Manufacture:

(2639) - from materials of any heading, except that of the product,

(2640) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2641) - in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2642) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2643) ex 9014

(2644) Other navigational instruments and appliances

(2645) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2646) 9015

(2647) Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

(2648) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2649) 9016

(2650) Balances of a sensitivity of 5 cg or better, with or without weights

(2651) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2652) 9017

(2653) Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

(2654) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2655) 9018

(2656) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

(2657) - Dentists' chairs incorporating dental appliances or dentists' spittoons

(2658) Manufacture from materials of any heading, including other materials of heading 9018

(2659) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2660) - Other

(2661) Manufacture:

(2662) - from materials of any heading, except that of the product, and

(2663) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2664) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2665) 9019

(2666) Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

(2667) Manufacture:

(2668) - from materials of any heading, except that of the product, and

(2669) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2670) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2671) 9020

(2672) Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

(2673) Manufacture:

(2674) - from materials of any heading, except that of the product, and

(2675) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2676) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

(2677) 9024

(2678) Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

(2679) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2680) 9025

(2681) Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

(2682) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2683) 9026

(2684) Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

(2685) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2686) 9027

(2687) Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

(2688) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2689) 9028

(2690) Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

(2691) - Parts and accessories

(2692) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2693) - Other

(2694) Manufacture in which:

(2695) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2696) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2697) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2698) 9029

(2699) Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

(2700) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2701) 9030

(2702) Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

(2703) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2704) 9031

(2705) Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

(2706) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2707) 9032

(2708) Automatic regulating or controlling instruments and apparatus

(2709) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2710) 9033

(2711) Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

(2712) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2713) ex Chapter 91

(2714) Clocks and watches and parts thereof; except for:

(2715) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2716) 9105

(2717) Other clocks

(2718) Manufacture in which:

(2719) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2720) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2721) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2722) 9109

(2723) Clock movements, complete and assembled

(2724) Manufacture in which:

(2725) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2726) - the value of all the non-originating materials used does not exceed the value of all the originating materials used

(2727) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2728) 9110

(2729) Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

(2730) Manufacture in which:

(2731) - the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

(2732) - within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product

(2733) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2734) 9111

(2735) Watch cases and parts thereof

(2736) Manufacture:

(2737) - from materials of any heading, except that of the product, and

(2738) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2739) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2740) 9112

(2741) Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

(2742) Manufacture:

(2743) - from materials of any heading, except that of the product, and

(2744) - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2745) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

(2746) 9113

(2747) Watch straps, watch bands and watch bracelets, and parts thereof:

(2748) - Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal

(2749) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2750) - Other

(2751) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2752) Chapter 92

(2753) Musical instruments; parts and accessories of such articles

(2754) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2755) Chapter 93

(2756) Arms and ammunition; parts and accessories thereof

(2757) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2758) ex Chapter 94

(2759) Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

(2760) Manufacture from materials of any heading, except that of the product

(2761) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2762) ex 9401 and ex 9403

(2763) Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

(2764) Manufacture from materials of any heading, except that of the product

(2765) or

(2766) Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:

(2767) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

(2768) - the value of the cloth does not exceed 25 % of the ex-works price of the product, and

(2769) - all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

(2770) 9405

(2771) Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

(2772) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2773) 9406

(2774) Prefabricated buildings

(2775) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2776) ex Chapter 95

(2777) Toys, games and sports requisites; parts and accessories thereof; except for:

(2778) Manufacture from materials of any heading, except that of the product

(2779) ex 9503

(2780) Other toys; reduced-size („scale”) models and similar recreational models, working or not; puzzles of all kinds

(2781) Manufacture:

(2782) - from materials of any heading, except that of the product, and

(2783) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2784) ex 9506

(2785) Golf clubs and parts thereof

(2786) Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

(2787) ex Chapter 96

(2788) Miscellaneous manufactured articles; except for:

(2789) Manufacture from materials of any heading, except that of the product

(2790) ex 9601 and ex 9602

(2791) Articles of animal, vegetable or mineral carving materials

(2792) Manufacture from "worked" carving materials of the same heading as the product

(2793) ex 9603

(2794) Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops

(2795) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2796) 9605

(2797) Travel sets for personal toilet, sewing or shoe or clothes cleaning

(2798) Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set

(2799) 9606

(2800) Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

(2801) Manufacture:

(2802) - from materials of any heading, except that of the product, and

(2803) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2804) 9608

(2805) Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

(2806) Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used

(2807) 9612

(2808) Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

(2809) Manufacture:

(2810) - from materials of any heading, except that of the product, and

(2811) - in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

(2812) ex 9613

(2813) Lighters with piezo-igniter

(2814) Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

(2815) ex 9614

(2816) Smoking pipes and pipe bowls

(2817) Manufacture from roughly-shaped blocks

(2818) Chapter 97

(2819) Works of art, collectors' pieces and antiques

(2820) Manufacture from materials of any heading, except that of the product

(1) For the special conditions relating to „specific Processes”, see Introductory Notes 7.1 and 7.3.

(2) For the special conditions relating to „specific Processes”, see Introductory Notes 7.2.

(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

(4) A „group” is regarded as any part of the heading separated from the rest by a semicolon.

(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%.

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(9) See Introductory Note 6.

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

(11) SEMI – Semiconductor Equipment and Materials Institute Incorporated.

(12) This rule shall apply until 31.12.2005.

(2833) ANNEX III a

(2834) SPECIMENS OF MOVEMENT CERTIFICATE EUR.1

(2835) AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

(2836) Printing instructions

(2837) 1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

(2838) 2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form shall bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

(2839) Appendix II

(2840) SPECIAL PROVISIONS

(2841) DEROGATING FROM THE PROVISIONS LAID DOWN IN APPENDIX I

(2842) TABLE OF CONTENTS

(2843) Article 1

(2844) Article 2

(2845) ANNEX I Trade between the European Union and the participants in the European Union’s Stabilisation and Association Process

(2846) ANNEX II Trade between the European Union and the People‘s Democratic Republic of Algeria

(2847) ANNEX III Trade between the European Union and the Kingdom of Morocco

(2848) ANNEX IV Trade between the European Union and the Republic of Tunisia

(2849) ANNEX V Ceuta and Melilla

(2850) ANNEX VI Joint declaration concerning the Principality of Andorra

(2851) ANNEX VII Joint declaration concerning the Republic of San Marino

(2852) ANNEX VIII Trade between the Republic of Turkey and the participants in the European Union‘s Stabilisation and Association Process

(2853) ANNEX IX Trade between the Republic of Turkey and the Kingdom of Morocco

(2854) ANNEX X Trade between the Republic of Turkey and the Republic of Tunisia

(2855) ANNEX XI Trade between EFTA States and the Republic of Tunisia

(2856) ANNEX XII Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir Agreement)

(2857) ANNEX A Supplier‘s declaration for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without having obtained preferential originating status

(2858) ANNEX B Long-term supplier‘s declaration for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without having obtained preferential originating status

(2859) ANNEX C Supplier‘s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained preferential originating status

(2860) ANNEX D Long-term supplier‘s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained preferential originating status

(2861) ANNEX E Supplier‘s declaration for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential originating status

(2862) ANNEX F Long–term supplier‘s declaration for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential originating status

(2863) ARTICLE 1

(2864) The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid down in Appendix I.

(2865) Those special provisions are laid down in the Annexes to this Appendix.

(2866) ARTICLE 2

(2867) Goods originating in Ceuta and Melilla, Andorra and San Marino shall be treated as originating products in diagonal trade as referred to in Article 3 of Appendix I, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.

(2868) ANNEX I

(2869) Trade between the European Union and the participants

(2870) in the European Union‘s Stabilisation and Association Process

(2871) ARTICLE 1

(2872) The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:

(2873) (a) the country of final destination is the European Union, and:

(2874) (i) the materials used in the manufacture of these products are originating in any of the participants in the European Union‘s Stabilisation and Association Process; or

(2875) (ii) these products have acquired their origin on the basis of working or processing carried out in any of the participants in the European Union’s Stabilisation and Association Process; or

(2876) (b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association Process, and:

(2877) (i) the materials used in the manufacture of these products are originating in the European Union; or

(2878) (ii) these products have acquired their origin on the basis of working or processing carried out in the European Union.

(2879) CN-Code

(2880) Description

(2881) 1704 90 99

(2882) Other sugar confectionery, not containing cocoa

(2883) 1806 10 30

(2884) 1806 10 90

(2885) Chocolate and other food preparations containing cocoa

(2886) - Cocoa powder, containing added sugar or sweetening matter:

(2887) - - Containing 65% or more but less than 80% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

(2888) - - Containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

(2889) 1806 20 95

(2890) - Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content exceeding 2 kg

(2891) -- Other

(2892) --- Other

(2893) 1901 90 99

(2894) 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

(2895) - Other

(2896) -- Other (than malt extract)

(2897) --- Other

(2898) 2101 12 98

(2899) Other preparations with a basis of coffee

(2900) 2101 20 98

(2901) Other preparations with a basis of tea or mate

(2902) 2106 90 59

(2903) Food preparations not elsewhere specified or included

(2904) - Other

(2905) -- Other

(2906) 2106 90 98

(2907) Food preparations not elsewhere specified or included:

(2908) - Other (than protein concentrates and textured protein substances)

(2909) -- Other

(2910) --- Other

(2911) 3302 10 29

(2912) Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

(2913) -Of a kind used in the food or drink industries

(2914) --Of the type used in the drink industries:

(2915) ---Preparations containing all flavouring agents characterizing a beverage:

(2916) ----Of an actual alcoholic strength by volume exceeding 0.5%

(2917) ----Other:

(2918) -----Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch

(2919) -----Other

(2920) ANNEX II

(2921) Trade between the European Union and the People‘s Democratic

(2922) Republic of Algeria

(2923) ARTICLE 1

(2924) Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(2925) ARTICLE 2

(2926) Cumulation in the European Union

(2927) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco, or Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(2928) ARTICLE 3

(2929) Cumulation in Algeria

(2930) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, in Morocco or Tunisia shall be considered as having been carried out in Algeria when the products obtained undergo subsequent working or processing in Algeria. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Algeria only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(2931) ARTICLE 4

(2932) Proofs of origin

(2933) 1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Algeria if the products concerned can be considered as products originating in the European Union or in Algeria, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(2934) 2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in the European Union or in Algeria, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(2935) ARTICLE 5

(2936) Supplier‘s declarations

(2937) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the European Union which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(2938) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the European Union or Algeria and fulfil the other requirements of Appendix I.

(2939) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(2940) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(2941) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(2942) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex B and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(2943) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(2944) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(2945) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(2946) ARTICLE 6

(2947) Supporting documents

(2948) Supplier‘s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the European Union or in Algeria and fulfil the other requirements of Appendix I.

(2949) ARTICLE 7

(2950) Preservation of supplier‘s declarations

(2951) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 5 (6).

(2952) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(2953) ARTICLE 8

(2954) Administrative cooperation

(2955) In order to ensure the proper application of this Annex, the European Union and Algeria shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(2956) ARTICLE 9

(2957) Verification of supplier‘s declarations

(2958) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(2959) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(2960) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(2961) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(2962) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(2963) ARTICLE 10

(2964) Sanctions

(2965) 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.

(2966) ARTICLE 11

(2967) Free zones

(2968) 1. The European Union and Algeria 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.

(2969) 2. By way of derogation from paragraph 1, when products originating in the European Union or Algeria are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(2970) ANNEX III

(2971) Trade between the European Union and the Kingdom of Morocco

(2972) ARTICLE 1

(2973) Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(2974) ARTICLE 2

(2975) Cumulation in the European Union

(2976) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(2977) ARTICLE 3

(2978) Cumulation in Morocco

(2979) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(2980) ARTICLE 4

(2981) Proofs of origin

(2982) 1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Morocco if the products concerned can be considered as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(2983) 2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(2984) ARTICLE 5

(2985) Supplier‘s declarations

(2986) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the European Union which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(2987) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in the European Union or Morocco and fulfil the other requirements of Appendix I.

(2988) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(2989) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(2990) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(2991) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex B and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(2992) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(2993) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(2994) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(2995) ARTICLE 6

(2996) Supporting documents

(2997) Supplier‘s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the European Union or in Morocco and fulfil the other requirements of Appendix I.

(2998) ARTICLE 7

(2999) Preservation of supplier‘s declarations

(3000) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 5 (6).

(3001) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5 (6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(3002) ARTICLE 8

(3003) Administrative cooperation

(3004) In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(3005) ARTICLE 9

(3006) Verification of supplier‘s declarations

(3007) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(3008) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(3009) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(3010) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(3011) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(3012) ARTICLE 10

(3013) Sanctions

(3014) 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.

(3015) ARTICLE 11

(3016) Free zones

(3017) 1. The European Union and Morocco 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.

(3018) 2. By way of derogation from paragraph 1, when products originating in the European Union or Morocco are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(3019) ANNEX IV

(3020) Trade between the European Union and the Republic of Tunisia

(3021) ARTICLE 1

(3022) Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(3023) ARTICLE 2

(3024) Cumulation in the European Union

(3025) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3026) ARTICLE 3

(3027) Cumulation in Tunisia

(3028) For the purpose of implementing Article 2(1)(b)of Appendix I, working or processing carried out in the European Union, Algeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3029) ARTICLE 4

(3030) Proofs of origin

(3031) 1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be considered as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3032) 2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned may be considered as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3033) ARTICLE 5

(3034) Supplier‘s declarations

(3035) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the European Union which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(3036) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, can be considered as products originating in the European Union or Tunisia and fulfil the other requirements of Appendix I.

(3037) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(3038) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(3039) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(3040) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex B and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(3041) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(3042) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(3043) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(3044) ARTICLE 6

(3045) Supporting documents

(3046) Supplier‘s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the European Union or in Tunisia and fulfil the other requirements of Appendix I.

(3047) ARTICLE 7

(3048) Preservation of supplier‘s declarations

(3049) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5(6).

(3050) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by such declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(3051) ARTICLE 8

(3052) Administrative cooperation

(3053) In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(3054) ARTICLE 9

(3055) Verification of supplier‘s declarations

(3056) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(3057) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(3058) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(3059) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(3060) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(3061) ARTICLE 10

(3062) Sanctions

(3063) 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.

(3064) ARTICLE 11

(3065) Free zones

(3066) 1. The European Union and Tunisia 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.

(3067) 2. By way of derogation from paragraph 1, when products originating in the European Union or Tunisia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(3068) ANNEX V

(3069) CEUTA AND MELILLA

(3070) ARTICLE 1

(3071) Application of this Convention

(3072) 1. The term ‚European Union‘ shall not cover Ceuta and Melilla.

(3073) 2. Products originating in a Contracting Party other than the European Union, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.

(3074) 3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Convention shall apply mutatis mutandis subject to the special conditions set out in Article 2.

(3075) ARTICLE 2

(3076) Special conditions

(3077) 1. Providing they have been transported directly in accordance with the provisions of Article 12 of Appendix I the following shall be considered as:

(1) products originating in Ceuta and Melilla:

(3079) (a) products wholly obtained in Ceuta and Melilla;

(3080) (b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(3081) (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of Appendix I; or that

(3082) (ii) those products originate in the importing Contracting Party or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of Appendix I.

(2) products originating in the exporting Contracting Party, other than the European Union:

(3084) (a) products wholly obtained in the exporting Contracting Party;

(3085) (b) products obtained in the exporting Contracting Party, in the manufacture of which products other than those referred to in (a) are used, provided that:

(3086) (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of Appendix I; or that

(3087) (ii) those products originate in Ceuta and Melilla or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of Appendix I.

(3088) 2. Ceuta and Melilla shall be considered as a single territory.

(3089) 3. The exporter or his authorised representative shall enter the name of the exporting or importing Contracting Party and ‚Ceuta and Melilla‘ in Box 2 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED.

(3090) 4. The Spanish customs authorities shall be responsible for the application of this Convention in Ceuta and Melilla.

(3091) ANNEX VI

(3092) JOINT DECLARATION

(3093) concerning the Principality of Andorra

(3094) 1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the Contracting Parties other than the European Union as originating in the European Union within the meaning of this Convention.

(3095) 2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

(3096) ANNEX VII

(3097) JOINT DECLARATION

(3098) concerning the Republic of San Marino

(3099) 1. Products originating in the Republic of San Marino shall be accepted by the Contracting Parties other than the European Union as originating in the European Union within the meaning of this Convention.

(3100) 2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

(3101) ANNEX VIII

(3102) Trade between the Republic of Turkey

(3103) and the participants in the European Union‘s Stabilisation and Association Process

(3104) ARTICLE 1

(3105) The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:

(3106) (a) the country of final destination is the Republic of Turkey, and:

(3107) (i) (i) the materials used in the manufacture of these products are originating in any of the participants in the European Union‘s Stabilisation and Association Process; or

(3108) (ii)

(3109) (iii) (ii) these products have acquired their origin on the basis of working or processing carried out in any of the participants in the European Union‘s Stabilisation and Association Process; or

(3110) (b) the country of final destination is any of the participants in the European Union‘s Stabilisation and Association Process, and:

(3111) (iv) (i) the materials used in the manufacture of these products are originating in the Republic of Turkey; or

(3112) (v)

(3113) (vi) (ii) these products have acquired their origin on the basis of working or processing carried out in the Republic of Turkey.

(3114) (vii)

(3115) CN-Code

(3116) Description

(3117) 1704 90 99

(3118) Other sugar confectionery, not containing cocoa.

(3119) 1806 10 30

(3120) 1806 10 90

(3121) Chocolate and other food preparations containing cocoa

(3122) - Cocoa powder, containing added sugar or sweetening matter:

(3123) - - Containing 65% or more but less than 80% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

(3124) - - Containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

(3125) 1806 20 95

(3126) - Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content exceeding 2 kg

(3127) -- Other

(3128) --- Other

(3129) 1901 90 99

(3130) 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

(3131) - Other

(3132) -- Other (than malt extract)

(3133) --- Other

(3134) 2101 12 98

(3135) Other preparations with a basis of coffee

(3136) 2101 20 98

(3137) Other preparations with a basis of tea or mate

(3138) 2106 90 59(1)

(3139) Food preparations not elsewhere specified or included

(3140) - Other

(3141) -- Other

(3142) 2106 90 98

(3143) Food preparations not elsewhere specified or included:

(3144) - Other (than protein concentrates and textured protein substances)

(3145) -- Other

(3146) --- Other

(3147) 3302 10 29

(3148) Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

(3149) -Of a kind used in the food or drink industries

(3150) --Of the type used in the drink industries:

(3151) ---Preparations containing all flavouring agents characterizing a beverage:

(3152) ----Of an actual alcoholic strength by volume exceeding 0.5%

(3153) ----Other:

(3154) -----Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch

(3155) -----Other

(1) This product shall not be excluded from cumulation referred to in Article 1 of this Annex in preferential trade between the Republic of Turkey and the former Yugoslav Republic of Macedonia

(3157) ANNEX IX

(3158) Trade between the Republic of Turkey and the Kingdom of Morocco

(3159) ARTICLE 1

(3160) Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(3161) ARTICLE 2

(3162) Cumulation in Turkey

(3163) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3164) ARTICLE 3

(3165) Cumulation in Morocco

(3166) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Tunisia or Turkey shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3167) ARTICLE 4

(3168) Proofs of origin

(3169) 1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of Turkey or of Morocco if the products concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3170) 2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3171) ARTICLE 5

(3172) Supplier‘s declarations

(3173) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(3174) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in Turkey or Morocco and fulfil the other requirements of Appendix I.

(3175) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(3176) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(3177) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(3178) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex D and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(3179) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(3180) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(3181) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(3182) ARTICLE 6

(3183) Supporting documents

(3184) Supplier‘s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Morocco and fulfil the other requirements of Appendix I.

(3185) ARTICLE 7

(3186) Preservation of supplier‘s declarations

(3187) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5(6).

(3188) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(3189) ARTICLE 8

(3190) Administrative cooperation

(3191) In order to ensure the proper application of this Annex, Turkey and Morocco shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(3192) ARTICLE 9

(3193) Verification of supplier‘s declarations

(3194) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(3195) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(3196) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(3197) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(3198) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(3199) ARTICLE 10

(3200) Sanctions

(3201) 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.

(3202) ARTICLE 11

(3203) Free zones

(3204) 1. Turkey and Morocco 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.

(3205) 2. By way of derogation from paragraph 1, when products originating in Turkey or Morocco are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(3206) ANNEX X

(3207) Trade between the Republic of Turkey and the Republic of Tunisia

(3208) ARTICLE 1

(3209) Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(3210) ARTICLE 2

(3211) Cumulation in Turkey

(3212) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3213) ARTICLE 3

(3214) Cumulation in Tunisia

(3215) For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out inTurkeyAlgeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3216) ARTICLE 4

(3217) Proofs of origin

(3218) 1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of Turkey or of Tunisia if the products concerned can be considered as products originating in Turkey or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3219) 2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned may be considered as products originating in Turkey or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3220) ARTICLE 5

(3221) Supplier‘s declarations

(3222) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(3223) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, can be considered as products originating in Turkey or Tunisia and fulfil the other requirements of Appendix I.

(3224) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(3225) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(3226) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(3227) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex D and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(3228) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(3229) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(3230) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(3231) ARTICLE 6

(3232) Supporting documents

(3233) Supplier‘s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkeyby materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Tunisia and fulfil the other requirements of Appendix I.

(3234) ARTICLE 7

(3235) Preservation of supplier‘s declarations

(3236) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5 (6).

(3237) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5 (6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(3238) ARTICLE 8

(3239) Administrative cooperation

(3240) In order to ensure the proper application of this Annex, Turkey and Tunisia shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(3241) ARTICLE 9

(3242) Verification of supplier‘s declarations

(3243) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(3244) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(3245) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(3246) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(3247) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(3248) ARTICLE 10

(3249) Sanctions

(3250) 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.

(3251) ARTICLE 11

(3252) Free zones

(3253) 1. Turkey and Tunisia 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.

(3254) 2. By way of derogation from paragraph 1, when products originating in Turkey or Tunisia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(3255) ANNEX XI

(3256) Trade between the EFTA States and the Republic of Tunisia

(3257) ARTICLE 1

(3258) Products having acquired origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.

(3259) ARTICLE 2

(3260) Cumulation in an EFTA State

(3261) For the purpose of implementing Article 2 (1) (b) of Appendix I, working or processing carried out in Tunisia shall be considered as having been carried out in an EFTA State when the products obtained undergo subsequent working or processing in an EFTA State. Where, pursuant to this provision, the originating products are obtained in two or more of the Parties concerned, they shall be considered as originating in an EFTA State only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3262) ARTICLE 3

(3263) Cumulation in Tunisia

(3264) For the purpose of implementing Article 2 (1) (b) of Appendix I, working or processing carried out in the EFTA States shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the Parties concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.

(3265) ARTICLE 4

(3266) Proofs of origin

(3267) 1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of an EFTA State or of Tunisia if the products concerned can be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3268) 2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.

(3269) ARTICLE 5

(3270) Supplier‘s declarations

(3271) 1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in an EFTA State or in Tunisia for originating products, in the manufacture of which goods coming from Tunisia or the EFTA States which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier‘s declaration given for those goods in accordance with this Article.

(3272) 2. The supplier‘s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Tunisia or the ETFA States by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in the EFTA States or Tunisia and fulfil the other requirements of Appendix I.

(3273) 3. A separate supplier‘s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex E on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

(3274) 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Tunisia or the EFTA States is expected to remain constant for considerable periods of time, he may provide a single supplier‘s declaration to cover subsequent consignments of those goods (hereinafter referred to as a „long-term supplier‘s declaration“).

(3275) A long-term supplier‘s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

(3276) The long-term supplier‘s declaration shall be made out by the supplier in the form prescribed in Annex F and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.

(3277) The supplier shall inform his customer immediately if the long-term supplier‘s declaration is no longer applicable to the goods supplied.

(3278) 5. The supplier‘s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

(3279) 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

(3280) ARTICLE 6

(3281) Supporting documents

(3282) Supplier‘s declarations proving the working or processing undergone in the EFTA States or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the an EFTA State or in Tunisia and fulfil the other requirements of Appendix I.

(3283) ARTICLE 7

(3284) Preservation of supplier‘s declarations

(3285) The supplier making out a supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5 (6).

(3286) The supplier making out a long-term supplier‘s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5 (6). This period shall begin from the date of expiry of validity of the long-term supplier‘s declaration.

(3287) ARTICLE 8

(3288) Administrative cooperation

(3289) In order to ensure the proper application of this Annex, the EFTA States and Tunisia shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier‘s declarations and the correctness of the information given in these documents.

(3290) ARTICLE 9

(3291) Verification of supplier‘s declarations

(3292) 1. Subsequent verifications of supplier‘s declarations or long-term supplier‘s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

(3293) 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier‘s declaration or the long-term supplier‘s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

(3294) They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier‘s declaration or the long-term supplier‘s declaration is incorrect.

(3295) 3. The verification shall be carried out by the customs authorities of the country where the supplier‘s declaration or the long-term supplier‘s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier‘s accounts or any other check which they consider appropriate.

(3296) 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier‘s declaration or the long-term supplier‘s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

(3297) ARTICLE 10

(3298) Sanctions

(3299) 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.

(3300) ARTICLE 11

(3301) Free zones

(3302) 1. The EFTA States and Tunisia 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.

(3303) 2. By way of derogation from paragraph 1, when products originating in an EFTA State or Tunisia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter‘s request, if the treatment or processing undergone complies with the provisions of this Convention.

(3304) ANNEX XII

(3305) Trade in the framework of the Free Trade Agreement

(3306) among the Mediterranean Arab countries (Agadir Agreement)

(3307) Products obtained in the countries members to the Free Trade Agreement among the Mediterranean Arab countries (Agadir Agreement) from materials from chapters 1 to 24 of the Harmonised System are excluded from diagonal cumulation with the other Contracting Parties, when trade for these materials is not liberalised in the framework of the free trade agreements concluded between the country of final destination and the country of origin of the materials used for the manufacturing of this product.

(3308) REGIONALNA KONVENCIJA

(3309) O PAN-EVRO-MEDITERANSKIM PREFERENCIJALNIM PRAVILIMA O POREKLU ROBE

(3310) Evropska unija,

(3311) Island,

(3312) Kneževina Lihtenštajn,

(3313) Kraljevina Norveška,

(3314) Švajcarska konfederacija,

(3315) u daljem tekstu „EFTA zemlje”,

(3316) Narodna Demokratska Republika Alžir,

(3317) Arapska Republika Egipat,

(3318) Država Izrael,

(3319) Hašemitska Kraljevina Jordan,

(3320) Republika Liban,

(3321) Kraljevina Maroko,

(3322) Palestinska oslobodilačka organizacija u korist Palestinskih vlasti Zapadne obale i pojasa Gaze

(3323) Arapska Republika Sirija,

(3324) Republika Tunis,

(3325) Republika Turska,

(3326) u daljem tekstu „učesnice Barselona procesa”,

(3327) Republika Albanija,

(3328) Bosna i Hercegovina,

(3329) Republika Hrvatska,

(3330) Bivša Jugoslovenska Republika Makedonija,

(3331) Crna Gora,

(3332) Republika Srbija

(3333) kao i Kosovo (u skladu sa Rezolucijom 1244(1999) Saveta bezbednosti Ujedinjenih nacija).

(3334) u daljem tekstu „učesnice u procesu stabilizacije i pridruživanja”,

(3335) Kraljevina Danska u ime Farskih Ostrva,

(3336) u daljem tekstu: „Farska ostrva”,

(3337) u daljem tekstu zajedno kao „strane ugovornice”,

(3338) UZIMAJUĆI U OBZIR pan-evro-mediteranski sistem kumulacije porekla sačinjen na mreži sporazuma o slobodnoj trgovini, kojim se obezbeđuju identična pravila o poreklu, što omogućava dijagonalnu kumulaciju,

(3339) UZIMAJUĆI U OBZIR moguće buduće geografsko širenje dijagonalne kumulacije na susedne zemlje i teritorije,

(3340) UZIMAJUĆI U OBZIR teškoće u upravljanju trenutnom mrežom bilateralnih protokola o pravilima o poreklu između zemalja ili teritorija pan-evro-mediteranske zone, poželjno je prenošenje postojećeg bilateralnog sistema pravila o poreklu u multilateralni okvir, ne dovodeći u pitanje principe sadržane u odgovarajućim sporazumima ili u bilo kojim drugim odgovarajućim bilateralnim sporazumima,

(3341) UZIMAJUĆI U OBZIR da svaka izmena protokola o pravilima o poreklu koji se primenjuje između dve zemlje partnera u pan-evro-mediteranskoj zoni zahteva identične izmene svih pojedinačnih protokola koji se primenjuju u zoni,

(3342) UZIMAJUĆI U OBZIR da će pravila o poreklu zahtevati izmene u cilju prilagođavanja novoj ekonomskoj situaciji,

(3343) UZIMAJUĆI U OBZIR ideju kojom se kumulacija porekla bazira na jedinstvenom pravnom instrumentu u formi regionalne konvencije o preferencijalnim pravilima o poreklu, na koji se mogu pozivati pojedinačni sporazumi o slobodnoj trgovini koji se primenjuju između zemalja u zoni,

(3344) UZIMAJUĆI U OBZIR da ova regionalna konvencija u celini ne vodi do manje povoljnog položaja nego u prethodnim odnosima između partnera u slobodnoj trgovini koji primenjuju pan-evro ili pan-evro-med kumulaciju,

(3345) UZIMAJUĆI U OBZIR da je ideja o regionalnoj konvenciji o preferencijalnim pravilima o poreklu za pan-evro-mediteransku zonu dobila podršku evro-med ministara trgovine tokom sastanka održanog u Lisabonu 21 oktobra 2007. godine,

(3346) UZIMAJUĆI U OBZIR da je glavni cilj jedinstvene regionalne konvencije da se razvije primena identičnih pravila o poreklu u svrhu kumulacije porekla za robu kojom se trguje između svih strana ugovornica,

(3347) ODLUČILE SU da zaključe sledeću Konvenciju:

Član 3 ZAJEDNIČKI KOMITET

(1) 1. Ovim se osniva Zajednički komitet koji čine predstavnici svih strana ugovornica.

(2) 2. Zajednički komitet deluje jednoglasno, ne dovodeći u pitanje odredbe člana 5. tačka 4.

(3) 3. Zajednički komitet se sastaje kad god je to potrebno, a najmanje jednom godišnje. Bilo koja strana ugovornica može zahtevati sazivanje sastanka.

(4) 4. Zajednički komitet usvaja svoja pravila postupka, koja, inter alia, sadrže odredbe koje se odnose na sazivanje sastanaka, imenovanje predsedavajućeg i trajanje njegovog mandata.

(5) 5. Zajednički komitet može odlučiti da osnuje bilo koji podkomitet ili radnu grupu koji mogu da mu pomognu u obavljanju dužnosti.

Član 4

(1) 1. Zajednički komitet je odgovoran za sprovođenje ove konvencije i obezbeđivanje njene pravilne primene. U tu svrhu, strane ugovornice ga redovno obaveštavaju u vezi sa iskustvima koje imaju u primeni ove konvencije. Zajednički komitet daje preporuke, a u slučajevima sadržanim u tački 3. ovog člana, donosi odluke.

(2) 2. Zajednički komitet posebno daje preporuke stranama ugovornicama u pogledu:

(3) (a) tumačenja i smernica za jedinstvenu primenu ove konvencije;

(4) (b) bilo koje druge mere potrebne za njenu primenu;

(5) 3. Zajednički komitet usvaja odlukom:

(6) (a) izmene i dopune ove konvencije uključujući izmene i dopune priloga;

(7) (b) pozive trećim stranama da pristupe ovoj konvenciji u skladu sa članom 5;

(8) (v) prelazne mere za potrebe pristupanja novih strana ugovornica.

(9) Odluke pomenute u ovom stavu stupaju na snagu u stranama ugovornicama u skladu sa njihovim nacionalnim propisima.

(10) 4. Ako je predstavnik strane ugovornice u Zajedničkom komitetu prihvatio odluku pod uslovom da su ispunjeni osnovni pravni zahtevi, odluka stupa na snagu, ako u njoj nije utvrđen datum, prvog dana, drugog meseca nakon prijema obaveštenja o povlačenju rezerve.

Član 5 PRISTUPANJE TREĆIH STRANA

(1) 1. Treća strana može postati strana ugovornica ove konvencije, pod uslovom da zemlja ili teritorija kandidat ima na snazi sporazum o slobodnoj trgovini koji sadrži preferencijalna pravila o poreklu, sa najmanje jednom stranom ugovornicom.

(2) 2. Treća strana podnosi pisani zahtev za pristupanje depozitaru.

(3) 3. Depozitar podnosi ovaj zahtev Zajedničkom komitetu na njegovo razmatranje.

(4) 4. Odluka Zajedničkog komiteta kojom se treća strana poziva da pristupi ovoj konvenciji, šalje se depozitaru, koji je u roku od dva meseca prosleđuje trećoj strani, podnosiocu zahteva za pristupanje, zajedno sa tekstom konvencije koji je na snazi. Jedna strana ugovornica ne može da ospori ovu odluku.

(5) 5. Treća strana pozvana da postane strana ugovornica ove konvencije to čini deponovanjem instrumenta pristupanja kod depozitara. Pomenuti instrumenti se podnose zajedno sa prevodom konvencije na službeni jezik(e) treće strane koja pristupa.

(6) 6. Pristupanje stupa na snagu prvog dana drugog meseca nakon deponovanja instrumenta pristupanja.

(7) 7. Depozitar obaveštava sve strane ugovornice o datumu deponovanja instrumenta pristupanja i o datumu od kojeg pristupanje stupa na snagu.

(8) 8. Preporuke i odluke Zajedničkog komiteta iz člana 4. tač. 2. i 3. usvojene između datuma podnošenja zahteva iz tačke 2. ovog člana i datuma od kojeg je pristupanje stupilo na snagu, takođe se dostavljaju trećoj strani koja je u pristupanju, preko depozitara.

(9) Izjava o prihvatanju ovih akata prilaže se zajedno sa instrumentom za pristupanje ili u posebnom instrumentu deponovanom kod depozitara, u roku od šest meseci od dostavljanja. Ako izjava nije deponovana u ovom periodu, pristupanje se smatra nevažećim.

(10) 9. Od datuma navedenog u tački 4. ovog člana, treća strana koja je u pitanju, može dobiti status posmatrača u Zajedničkom komitetu, podkomitetu i radnim grupama.

Član 6 OSTALE I ZAVRŠNE ODREDBE

Svaka strana ugovornica preduzima odgovarajuće mere da obezbedi da se ova konvencija delotvorno primenjuje, uzimajući u obzir potrebu za postizanjem međusobno zadovoljavajućih rešenja bilo kojih teškoća koje se pojavljuju u njenoj primeni.

Član 7

Strane ugovornice preko depozitara obaveštavaju jedna drugu o merama koje su usvojile za primenu ove konvencije.

Član 8

Prilozi uz ovu konvenciju čine njen sastavni deo.

Član 9

Bilo koja strana ugovornica može istupiti iz ove konvencije dostavljanjem pismenog obaveštenja depozitaru 12 meseci ranije. Depozitar o tome obaveštava ostale strane ugovornice.

Član 10

(1) 1. Ova konvencija stupa na snagu 1. januara 2011. godine, u odnosu na one strane ugovornice, koje su do tada deponovale svoj instrument o pristupanju depozitaru, pod uslovom da su najmanje dve strane ugovornice deponovale svoje instrumente pristupanja depozitaru do 31. decembra 2010. godine.

(2) 2. Ako ova konvencija ne stupi na snagu od 1. januara 2011. godine, stupa na snagu prvog dana drugog meseca nakon deponovanja poslednjeg instrumenta pristupanja od strane najmanje dve strane ugovornice.

(3) 3. U odnosu na bilo koju drugu stranu ugovornicu, osim onih navedenih u tač. 1. i 2. ovog člana, ova konvencija stupa na snagu prvog dana drugog meseca nakon deponovanja njenog instrumenta pristupanja.

(4) 4. Depozitar obaveštava strane ugovornice o datumu deponovanja instrumenta pristupanja svake od strana ugovornica i o datumu stupanja na snagu ove konvencije, objavljivanjem ove informacije u „Službenom listu Evropske unije” (serija C).

Član 11

(1) Depozitar ove konvencije je Generalni sekretarijat Saveta Evropske unije.

(2) Za Evropsku uniju

(3) Za Island

(4) Za Kneževinu Lihtenštajn

(5) Za Kraljevinu Norvešku

(6) Za Švajcarsku Konfederaciju

(7) Za Narodnu Demokratsku Republiku Alžir

(8) Za Arapsku Republiku Egipat

(9) Za Državu Izrael

(10) Za Hašemitsku Kraljevinu Jordan

(11) Za Republiku Liban

(12) Za Kraljevinu Maroko

(13) Za Palestinsku Oslobodilačku organizaciju u korist Palestinskih vlasti Zapadne obale i pojasa Gaze

(14) Za Arapsku Republiku Siriju

(15) Za Republiku Tunis

(16) Za Republiku Tursku

(17) Za Republiku Albaniju

(18) Za Bosnu i Hercegovinu

(19) Za Republiku Hrvatsku

(20) Za Bivšu Jugoslovensku Republiku Makedoniju

(21) Za Crnu Goru

(22) Za Republiku Srbiju

(23) Za Kosovo (u skladu sa Rezolucijom 1244(1999) Saveta bezbednosti Ujedinjenih nacija)

(24) Za Kraljevinu Dansku u ime Farskih ostrva

(25) PRILOG I

(26) Član 1. Definicije

(27) Član 2. Opšti uslovi

(28) Član 3. Kumulacija porekla

(29) Član 4. Potpuno dobijeni proizvodi

(30) Član 5. Dovoljno obrađeni ili prerađeni proizvodi

(31) Član 6. Nedovoljni postupci obrade ili prerade

(32) Član 7. Kvalifikaciona jedinica

(33) Član 8. Pribor, rezervni delovi i alati

(34) Član 9. Setovi

(35) Član 10. Neutralni elementi

(36) Član 11. Princip teritorijalnosti

(37) Član 12. Direktni transport

(38) Član 13. Izložbe

(39) Član 14. Zabrana povraćaja ili oslobođenja od carine

(40) Član 15. Opšti uslovi

(41) Član 16. Postupak izdavanja uverenja o kretanju robe EUR. 1 ili EUR-MED

(42) Član 17. Naknadno izdavanje uverenja o kretanju robe EUR. 1 ili EUR-MED

(43) Član 18. Izdavanje duplikata uverenja o o kretanju robe EUR. 1 ili EUR-MED

(44) Član 19. Izdavanje uverenja o kretanju robe EUR. 1 ili EUR-MED na osnovu izdatog ili prethodno popunjenog dokaza o poreklu

(45) Član 20. Odvojeno knjigovodstveno iskazivanje

(46) Član 21. Uslovi za popunjavanje izjave o poreklu ili izjave o poreklu EUR-MED

(47) Član 22. Ovlašćeni izvoznik

(48) Član 23. Važnost dokaza o poreklu

(49) Član 24. Podnošenje dokaza o poreklu

(50) Član 25. Sukcesivni uvoz

(51) Član 26. Izuzeća od dokazivanja porekla

(52) Član 27. Prateća dokumenta

(53) Član 28. Čuvanje dokaza o poreklu i prateće dokumentacije

(54) Član 29. Neslaganje i formalne greške

(55) Član 30. Iznosi izraženi u evrima

(56) Član 31. Administrativna saradnja

(57) Član 32. Provera dokaza o poreklu

(58) Član 33. Rešavanje sporova

(59) Član 34. Kazne

(60) Član 35. Slobodne zone

(61) Lista Aneksa

(62) Aneks I: Uvodne napomene uz listu u Aneksu II

(63) Aneks II: Lista obrade ili prerade koju treba izvršiti na materijalima bez porekla kako bi prerađeni proizvod mogao da stekne status proizvoda sa poreklom

(64) Aneks IIIa: Obrasci uverenja o kretanju robe EUR.1 i zahteva za izdavanje uverenja o kretanju robe EUR.1

(65) Aneks IIIb: Obrasci uverenja o kretanju robe EUR-MED i zahteva za izdavanje uverenja o kretanju robe EUR-MED

(66) Aneks IVa: Tekst izjave o poreklu

Član 12

(1) Direktni transport

(2) 1. Povlašćeni tretman predviđen odgovarajućim sporazumom primenjuje se samo na proizvode koji zadovoljavaju uslove iz ove konvencije, koji se direktno transportuju između ili preko teritorija strana ugovornica sa kojima je moguća kumulacija porekla u skladu sa članom 3. Međutim, proizvodi koji čine jednu jedinstvenu pošiljku mogu se transportovati preko drugih teritorija i mogu se, ako to okolnosti nalažu, pretovariti ili privremeno uskladištiti na tim teritorijama, pod uslovom da roba ostane pod nadzorom carinskih organa u zemlji tranzita ili skladištenja i da se ne podvrgava drugim postupcima osim istovara, ponovnog utovara ili bilo kog postupka namenjenog njenom očuvanju u dobrom stanju.

(3) Proizvodi sa poreklom mogu se cevovodima transportovati preko drugih teritorija koje nisu teritorije izvozne i uvozne strane ugovornice2. Dokazi o tome da su ispunjeni uslovi iz tačke 1. pružiće se carinskim organima strane ugovornice uvoznice podnošenjem:

(4) (a) transportnog dokumenta koji obuhvata put od strane ugovornice izvoznice kroz zemlju tranzita; ili

(5) (b) uverenja izdatog od strane carinskih organa zemlje tranzita:

(1) koje sadrži tačan opis proizvoda;

(2) u kome se navodi datum istovara i ponovnog utovara proizvoda i, gde je to moguće, imena brodova ili druge oznake upotrebljenih prevoznih sredstava; i

(3) u kome se potvrđuju uslovi pod kojima su se proizvodi nalazili u zemlji tranzita; ili

(9) (v) u nedostatku pomenutih, sve druge uverljive dokumente.

Član 13

(1) Izložbe

(2) 1. Na proizvode sa poreklom koji se šalju na izložbu u zemlju, osim onih navedenih u članu 3. sa kojima je kumulacija primenljiva i nakon izložbe se prodaju radi uvoza u stranu ugovornicu, ostvariće olakšice prilikom uvoza u skladu sa odgovarajućim sporazumom pod uslovom da se carinskim organima dokaže:

(3) (a) da je izvoznik poslao te proizvode iz strane ugovornice u zemlju u kojoj se održavala izložba i da ih je tamo izlagao;

(4) (b) da je izvoznik prodao proizvode ili ih je na neki drugi način ustupio nekom licu u drugoj strani ugovornici;

(5) (v) da su proizvodi isporučeni za vreme ili odmah posle izložbe, u stanju u kojem su bili i upućeni na izložbu; i

(6) (g) da proizvodi, nakon upućivanja na izložbu, nisu bili korišćeni ni za kakvu drugu svrhu osim pokazivanja na izložbi.

(7) 2. Dokaz o poreklu mora se izdati ili popuniti u skladu sa odredbama Glave V i predati carinskim organima strane ugovornice uvoznice na uobičajen način. Na njemu mora stajati ime i adresa izložbe. U slučaju potrebe mogu se zahtevati dodatni dokumentarni dokazi o uslovima pod kojima su proizvodi bili izlagani.

(8) 3. Odredbe tačke 1. primenjuju se na bilo koju trgovinsku, industrijsku, poljoprivrednu ili zanatsku izložbu, sajam ili sličnu javnu priredbu ili izlaganje koji se ne organizuju u privatne svrhe u trgovinama i poslovnim prostorima sa namerom prodaje stranih proizvoda, i za vreme kojih proizvodi ostaju pod carinskim nadzorom.

Član 14 POVRAĆAJ ILI OSLOBOĐENJA

(1) Zabrana povraćaja ili oslobođenja od carine

(2) 1. Materijali bez porekla koji se koriste u proizvodnji proizvoda sa poreklom u strani ugovornici, za koje je dokaz o poreklu izdat ili popunjen u skladu sa odredbama Glave V, neće u strani ugovornici biti predmet povraćaja ili oslobođenja od plaćanja carine bilo koje vrste.

(3) 2. Zabrana iz tačke 1. primenjuje se na svaki postupak kojim se predviđa povraćaj, oslobađenje ili neplaćanje, bilo delimično ili potpuno, carina ili dažbina sa istovetnim učinkom koje se u strani ugovornici izvoznici primenjuju na materijal upotrebljen u proizvodnji, ako se takav povraćaj, oslobađanje ili neplaćanje, izričito ili u praksi, primenjuje kada se proizvodi dobijeni od toga materijala izvoze, ali ne i kada se tamo zadržavaju radi domaće upotrebe.

(4) 3. Izvoznik proizvoda na koje se odnosi dokaz o poreklu mora biti spreman da u svakom trenutku, na zahtev carinskih organa, podnese sve potrebne isprave kojima se dokazuje da u vezi sa materijalom bez porekla, koji je upotrebljen u proizvodnji tih proizvoda, nije ostvaren nikakav povraćaj carine i da su sve carine ili dažbine sa istovetnim učinkom koje se primenjuju na takav materijal u stvarnosti i plaćene.

(5) 4. Odredbe tač. 1–3. takođe se primenjuju u vezi sa ambalažom u smislu člana 7. tačka 2, priborom, rezervnim delovima i alatima u smislu člana 8. i proizvodima u setu u smislu člana 9, ako su takvi proizvodi bez porekla.

(6) 5. Odredbe tač. 1–4. primenjuju se isključivo u vezi sa materijalima one vrste na koji se određeni sporazum primenjuje.

(7) 6. (a) Zabrana iz tačke 1. ovog člana neće se primenjivati u bilateralnoj trgovini između jedne od strana ugovornica iz člana 3. tačka 1. sa jednom od strana ugovornica iz člana 3. tačka 2, sa izuzećem Izraela, Farskih ostrva i učesnica u procesu stabilizacije i pridruživanja EU, ako se proizvodi smatraju sa poreklom u izvoznoj ili uvoznoj strani ugovornici bez primene kumulacije sa materijalima poreklom iz jedne od ostalih strana ugovornica iz člana 3.

(8) (b) Zabrana iz tačke 1. ovog člana neće se primenjivati u bilateralnoj trgovini između Egipta, Jordana, Maroka i Tunisa ako se proizvodi smatraju poreklom iz jedne od nevedenih zemalja bez primene kumulacije sa materijalima poreklom iz jedne od ostalih strana ugovornica iz člana 3.

(9) 7. Bez obzira na tačku 1, ugovorna strana izvoznica može, osim proizvoda svrstanih u Glave 1 do 24 Harmonizovanog sistema, primenjivati institut povraćaja ili oslobođenja od plaćanja carine ili dažbina sa istovetnim učinkom, koji se primenjuje na materijale bez porekla upotrebljene u proizvodnji proizvoda sa poreklom, u zavisnosti od sledećih odredbi:

(10) (a) stopa carine od 4% ili niža stopa koja je na snazi u strani ugovornici izvoznici, naplaćivaće se za proizvode koji se svrstavaju u glave od 25 do 49 i od 64 do 97 Harmonizovanog sistema;

(11) (b) stopa carine od 8% ili niža stopa koja je na snazi u strani ugovornici izvoznici, naplaćivaće se za proizvode koji se svrstavaju u glave od 50 do 63 Harmonizovanog sistema.

(12) Odredbe ove tačke neće se primenjivati na strane ugovornice navedene u Aneksu V ovog priloga.

(13) 8. Odredbe tačke 7. primenjivaće se do 31. decembra 2012. godine i mogu biti predmet revizije u skladu sa zajedničkim dogovorom.

Član 15 DOKAZ O POREKLU

(1) Opšti uslovi

(2) 1. Proizvodi sa poreklom iz jedne strane ugovornice će kod uvoza u drugu stranu ugovornicu imati olakšice u okviru određenog sporazuma, ukoliko je podnet jedan od sledećih dokaza o poreklu:

(3) (a) uverenje o kretanju robe EUR.1, čiji uzorak je dat u Aneksu IIIa;

(4) (b) uverenje o kretanju robe EUR-MED, čiji uzorak je dat u Aneksu IIIb;

(5) (v) u slučajevima iz člana 21. tačka 1, izjava (u daljem tekstu: „izjava o poreklu” ili „izjava o poreklu EUR-MED”), koju izvoznik unosi u fakturu, dostavnicu ili bilo koji drugi komercijalni dokument koji dovoljno detaljno opisuje proizvode o kojima je reč i tako omogućava njihovu identifikaciju. Tekstovi izjave o poreklu dati su u aneksima IVa i IVb.

(6) 2. Bez obzira na tačku 1, proizvodi sa poreklom u smislu ove konvencije, će u slučajevima navedenim u članu 26. imati olakšice u okviru odgovarajućeg sporazuma bez obaveze podnošenja bilo kog od dokaza o poreklu navedenih u tački 1. ovog člana.

Član 16

(1) Postupak izdavanja uverenja o kretanju robe

(2) EUR.1 ili EUR-MED

(3) 1. Uverenje o kretanju robe EUR.1 ili EUR-MED izdaju carinski organi strane ugovornice izvoznice na pismeni zahtev izvoznika ili njegovog ovlašćenog predstavnika, a na odgovornost izvoznika.

(4) 2. Za tu svrhu izvoznik ili njegov ovlašćeni predstavnik popunjava uverenje o kretanju robe EUR.1 ili EUR-MED i obrazac zahteva, čiji su uzorci dati u Prilozima IIIa i IIIb. Pomenuti obrasci popunjavaju se na jednom od službenih jezika na kojima je zaključen određeni sporazum i u skladu sa odredbama nacionalnog zakonodavstva strane izvoznice. Ako se obrasci popunjavaju rukom, treba pisati mastilom i štampanim slovima. Opis proizvoda unosi se u rubriku rezervisanu za tu namenu, bez praznih redova. Ako polje nije sasvim popunjeno povlači se horizontalna linija ispod zadnjeg reda opisa, a prazan prostor se precrtava.

(5) 3. Izvoznik koji podnosi zahtev za izdavanje uverenja o kretanju robe EUR.1 ili EUR-MED mora biti spreman da u svako doba na zahtev carinskih organa strane ugovornice izvoznice u kojoj je izdato uverenje o kretanju robe EUR.1 ili EUR-MED podnese na uvid sve odgovarajuće dokumente kojima se dokazuje poreklo proizvoda na koji se to odnosi, kao i to da su ispunjeni drugi uslovi iz ove konvencije.

(6) 4. Ne dovodeći u pitanje odredbe tačke 5. ovog člana, carinski organi strane ugovornice izvoznice izdaće uverenje o kretanju robe EUR.1 u sledećim slučajevima:

(7) (a) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od ostalih strana ugovornica iz člana 3. tačka 1. i

(8) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice, iz strane ugovornice uvoznice ili iz jedne od ostalih strana ugovornica iz člana 3. tačka 1. sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3. tačka 2. i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(9) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od strana ugovornica iz člana 3. tačka 2. sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3, i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla,

(10) (b) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od strana ugovornica iz člana 3. tačka 2. ili iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 1. i

(11) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice ili iz strane ugovornice uvoznice, bez primene kumulacije sa materijalima poreklom iz jedne od ostalih ugovornih strana, i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(12) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od ostalih strana ugovornica iz člana 3, sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3, i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla,

(13) (v) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 2. i

(14) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice ili iz strane ugovornice uvoznice, bez primene kumulacije sa materijalima poreklom iz jedne od ostalih ugovornih strana, i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(15) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od ostalih strana ugovornica iz člana 3, sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3, i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla.

(16) 5. Uverenje o kretanju EUR-MED izdaju carinski organi strane ugovornice izvoznice, ukoliko se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice, iz strane ugovornice uvoznice ili iz jedne od ostalih strana ugovornica iz člana 3. sa kojima je kumulacija primenljiva i ukoliko ispunjava ostale zahteve iz ove konvencije, u sledećim slučajevima:

(17) (a) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od ostalih strana ugovornica iz člana 3. tačka 1. i:

(18) – kumulacija je primenjena sa materijalima poreklom iz jedne ili više strana ugovornica iz člana 3. tačka 2, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla, ili

(19) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3. tačka 2, ili

(20) – proizvodi mogu biti ponovo izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3. tačka 2.

(21) (b) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od strana ugovornica iz člana 3. tačka 2. ili iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 1. i

(22) – kumulacija je primenjena sa materijalima poreklom iz jedne ili više ostalih strana ugovornica iz člana 3, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla, ili

(23) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od ostalih strana ugovornica iz člana 3, ili

(24) – proizvodi mogu biti ponovo izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3.

(25) (v) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 2. i

(26) – kumulacija je primenjena sa materijalima sa poreklom iz jedne ili više ostalih strana ugovornica iz člana 3, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla, ili

(27) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od ostalih strana ugovornica iz člana 3, ili

(28) – proizvodi mogu biti ponovo izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3.

(29) 6. Uverenje o kretanju robe EUR-MED u rubrici 7 sadrži jednu od sledećih napomena, na engleskom jeziku:

(30) – ukoliko je poreklo stečeno primenom kumulacije sa materijalima poreklom iz jedne ili više strana ugovornica:

(31) „CUMULATION APPLIED WITH” …......….(naziv zemlje/zemalja)

(32) – ukoliko je poreklo stečeno bez primene kumulacije sa materijalima poreklom iz jedne ili više strana ugovornica:

(33) „NO CUMULATION APPLIED”

(34) 7. Carinski organi koji izdaju uverenja o kretanju robe EUR.1 ili EUR-MED preduzeće sve potrebne korake za proveru porekla proizvoda i ispunjenja drugih uslova iz ove konvencije. U tom cilju imaju pravo da zahtevaju bilo koje dokaze i da sprovedu bilo koji pregled izvoznikovih računa ili bilo koju drugu proveru koju smatraju potrebnom. Oni će takođe obezbediti da se obrasci navedeni u tački 2. pravilno popunjavaju. Posebno će proveravati da li je prostor rezervisan za opis proizvoda popunjen na način koji isključuje svaku mogućnost neistinitih dopunjavanja.

(35) 8. Datum izdavanja uverenja o kretanju robe EUR.1 ili EUR-MED naznačava se u polju 11 uverenja.

(36) 9. Uverenje o kretanju robe EUR.1 ili EUR-MED izdaju carinski organi i stavljaju ga na raspolaganje izvozniku čim se obavi ili obezbedi stvarni izvoz.

Član 17

(1) Naknadno izdavanje uverenja o kretanju robe

(2) EUR.1 ili EUR-MED

(3) 1. Bez obzira na član 16. tačka 9, uverenje o kretanju robe EUR.1 ili EUR-MED može se izuzetno izdati nakon izvoza proizvoda na koje se ono odnosi, ako:

(4) (a) uverenje nije izdato u vreme izvoza zbog grešaka ili nenamernih propusta ili posebnih okolnosti; ili

(5) (b) ako se carinskim organima dokaže da je uverenje o kretanju robe EUR.1 ili EUR-MED bilo izdato, ali pri uvozu nije bilo prihvaćeno zbog tehničkih razloga.

(6) 2. Bez obzira na član 16. tačka 9, uverenje o kretanju robe EUR-MED može se izdati nakon izvoza proizvoda na koje se ono odnosi i za koje je uverenje o kretanju EUR.1 izdato u vreme izvoza, pod uslovom da je carinskom organu dokazano da su ispunjeni uslovi navedeni u članu 16. stav 5.

(7) 3. Za primenu tačke 1. i 2. izvoznik će u svom zahtevu naznačiti vreme i mesto izvoza proizvoda na koje se odnosi uverenje o kretanju robe EUR.1 ili EUR-MED, te navesti razlog svog zahteva.

(8) 4. Carinski organi mogu naknadno izdati uverenje o kretanju robe EUR.1 ili EUR-MED tek nakon što proverom utvrde da se podaci iz izvoznikovog zahteva slažu sa podacima iz odgovarajuće evidencije.

(9) 5. Naknadno izdata uverenja o kretanju robe EUR.1 ili EUR-MED moraju biti označena sledećom napomenom na engleskom jeziku:

(10) „ISSUED RETROSPECTIVELY”

(11) Uverenja o kretanju EUR-MED izdata naknadno primenom tačke 2. biće podnesena sa sledećom napomenom na engleskom jeziku:

(12) „ISSUED RETROSPECTIVELY (Original EUR.1 no .......… [datum i vreme izdavanja])”

(13) 6. Napomena iz tačke 5. unosi se u rubriku 7 uverenja o kretanju robe EUR.1 ili EUR-MED.

Član 18

(1) Izdavanje duplikata uverenja o kretanju robe

(2) EUR.1 ili EUR-MED

(3) 1. U slučaju krađe, gubitka ili uništenja uverenja o kretanju robe EUR.1 ili EUR-MED, izvoznik može podneti zahtev carinskim organima koji su izdali uverenje za izdavanje duplikata na osnovu izvozne dokumentacije koju poseduje.

(4) 2. Tako izdat duplikat mora biti označen sledećom napomenom na engleskom jeziku:

(5) „DUPLICATE”,

(6) 3. Napomena iz tačke 2. unosi se u rubriku 7 duplikata uverenja o kretanju robe EUR.1 ili EUR-MED.

(7) 4. Duplikat nosi datum izdavanja originalnog uverenja o kretanju robe EUR.1 ili EUR-MED i važi od tog datuma.

Član 19

(1) Izdavanje uverenja o kretanju robe EUR.1 ili EUR-MED na osnovu izdatog ili prethodno popunjenog dokaza o poreklu

(2) Kada se proizvodi sa poreklom nalaze pod carinskim nadzorom u strani ugovornici, moguće je zameniti originalni dokaz o poreklu s jednim ili više uverenja o kretanju robe EUR.1 ili EUR-MED, u cilju slanja svih ili nekih od tih proizvoda na druga mesta unutar te strane ugovornice. Zamenjeno uverenje(a) o kretanju robe EUR.1 ili EUR-MED izdaje carinarnica pod čijim se nadzorom proizvodi nalaze.

Član 20

(1) Odvojeno knjigovodstveno iskazivanje

(2) 1. Ako nastanu značajni troškovi ili materijalne poteškoće u čuvanju odvojenih zaliha materijala sa poreklom i materijala bez porekla, koji su jednaki i međusobno zamenjivi, carinski organi mogu, na pismeni zahtev zainteresovanih, dozvoliti takozvani metod „odvojenog knjigovodstvenog iskazivanja”, za vođenje takvih zaliha.

(3) 2. Metod odvojenog knjigovodstvenog iskazivanja mora biti sposoban da obezbedi, u određenom periodu, da broj dobijenih proizvoda koji se smatraju proizvodima sa poreklom bude jednak onome koji bi se dobio da su zalihe bile fizički odvojene.

(4) 3. Carinski organi mogu dati takvo odobrenje navedeno u tački 1. pod bilo kojim uslovima, koji se smatraju potrebnim.

(5) 4. Metod odvojenog knjigovodstvenog iskazivanja se evidentira i primenjuje na osnovu opštih knjigovodstvenih načela koja važe u zemlji u kojoj je proizvod bio proizveden.

(6) 5. Korisnik ove olakšice može sačiniti odnosno zatražiti dokaz o poreklu, u zavisnosti od slučaja, za one količine proizvoda koje se mogu smatrati proizvodima sa poreklom. Na zahtev carinskog organa, korisnik će dati izjavu o načinu vođenja količina.

(7) 6. Carinski organi će kontrolisati korišćenje odobrenja i mogu ga oduzeti u bilo kom trenutku, ako ga korisnik na bilo koji način neispravno koristi ili propusti da ispuni neki od uslova propisanih ovom konvencijom.

Član 21

(1) Uslovi za popunjavanje izjave o poreklu ili izjave o poreklu EUR-MED

(2) 1. Izjavu o poreklu ili izjavu o poreklu EUR-MED iz člana 15. tačka 1. pod (v) može dati:

(3) (a) ovlašćeni izvoznik u smislu člana 22, ili

(4) (b) bilo koji izvoznik za bilo koju pošiljku koja se sastoji od jednog ili više paketa koji sadrže proizvode sa poreklom, čija ukupna vrednost ne prelazi 6.000 evra.

(5) 2. Bez obzira na odredbe tačke 3. ovog člana, izjava o poreklu može biti data i u sledećim slučajevima:

(6) (a) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od ostalih strana ugovornica iz člana 3. tačka 1. i:

(7) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice, iz strane ugovornice uvoznice ili iz jedne od ostalih strana ugovornica iz člana 3. tačka 1. sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3. tačka 2, i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(8) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od strana ugovornica iz člana 3. tačka 2. sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3 i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla;

(9) (b) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od strana ugovornica iz člana 3. tačka 2. ili iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 1. i

(10) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice ili iz strane ugovornice uvoznice, bez primene kumulacije sa materijalima poreklom iz jedne od ostalih strana ugovornica, i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(11) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od ostalih strana ugovornica iz člana 3, sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3, i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla;

(12) (v) Ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 2. i

(13) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice ili iz strane ugovornice uvoznice, bez primene kumulacije sa materijalima poreklom iz jedne od ostalih strana ugovornica, i ukoliko ispunjava ostale zahteve iz ove konvencije, ili

(14) – ako se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz jedne od ostalih strana ugovornica iz člana 3, sa kojima je kumulacija primenljiva, bez primene kumulacije sa materijalima poreklom iz jedne od strana ugovornica iz člana 3, i ukoliko ispunjava ostale zahteve iz ove konvencije, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla.

(15) 3. Izjava o poreklu EUR-MED može biti data, ukoliko se navedeni proizvodi mogu smatrati proizvodima sa poreklom iz strane ugovornice izvoznice, iz strane ugovornice uvoznice ili iz jedne od ostalih strana ugovornica iz člana 3. sa kojima je kumulacija primenljiva i ukoliko ispunjava ostale zahteve iz ove konvencije, u sledećim slučajevima:

(16) (a) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od ostalih strana ugovornica iz člana 3. tačka 1. i:

(17) – kumulacija je primenjena sa materijalima poreklom iz jedne ili više strana ugovornica iz člana 3. tačka 2, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla ili

(18) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3. tačka 2, ili

(19) – proizvodi mogu biti ponovo izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3. tačka 2;

(20) (b) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 1. u jednu od strana ugovornica iz člana 3. tačka 2. ili iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 1. i

(21) – kumulacija je primenjena sa materijalima sa poreklom iz jedne ili više ostalih strana ugovornica iz člana 3, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla, ili

(22) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od ostalih strana ugovornica iz člana 3, ili

(23) – proizvodi mogu biti ponovo izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3;

(24) (v) ukoliko su proizvodi izvezeni iz jedne od strana ugovornica iz člana 3. tačka 2. u jednu od strana ugovornica iz člana 3. tačka 2. i

(25) – kumulacija je primenjena sa materijalima poreklom iz jedne ili više ostalih strana ugovornica iz člana 3, pod uslovom da su uverenje EUR-MED ili izjava o poreklu EUR-MED izdati u zemlji porekla, ili

(26) – proizvodi mogu biti korišćeni u strani ugovornici uvoznici kao materijali u svrhu kumulacije za proizvodnju proizvoda za izvoz iz strane ugovornice uvoznice u jednu od ostalih strana ugovornica iz člana 3, ili

(27) – proizvodi mogu biti ponovno izvezeni iz strane ugovornice uvoznice u jednu od strana ugovornica iz člana 3.

(28) 4. Izjava o poreklu EUR-MED sadrži jednu od navedenih rečenica na engleskom jeziku:

(29) – ako je poreklo stečeno primenom kumulacije sa materijalima poreklom iz jedne ili više strana ugovornica:

(30) „CUMULATION APPLIED WITH ……” (naziv zemlje/zemalja)

(31) – ako je poreklo stečeno bez primene kumulacije sa materijalima poreklom iz jedne ili više strana ugovornica:

(32) „NO CUMULATION APPLIED”

(33) 5. Izvoznik koji daje izjavu o poreklu ili izjavu o poreklu EUR-MED biće spreman da u bilo koje doba na zahtev carinskih organa strane ugovornice izvoznice podnese na uvid sva odgovarajuća dokumenta kojima se dokazuje poreklo za odnosnu robu, kao i to da su ispunjeni ostali uslovi iz ove konvencije.

(34) 6. Izjavu o poreklu ili izjavu o poreklu EUR-MED izvoznik će otkucati mašinom, otisnuti pečatom ili odštampati na fakturi, dostavnici ili drugom komercijalnom dokumentu, s tim da će za izjavu čiji se tekst nalazi u aneksima IVa i IVb koristiti jednu od jezičkih verzija navedenih u tim aneksima i u skladu sa odredbama nacionalnog zakonodavstva strane ugovornice izvoznice. Ako se izjava ispisuje rukom, mora biti napisana mastilom i štampanim slovima.

(35) 7. Izjava o poreklu i izjava o poreklu EUR-MED nosi originalni svojeručni potpis izvoznika. Međutim, ovlašćeni izvoznik u smislu člana 22. ne mora potpisivati takve deklaracije pod uslovom da se carinskim organima strane ugovornice izvoznice pismeno obaveže da preuzima punu odgovornost za svaku izjavu o poreklu koja ga identifikuje, kao da je nju sam svojeručno potpisao.

(36) 8. Izjavu o poreklu ili izjavu o poreklu EUR-MED izvoznik može popuniti kada se proizvodi na koje se ona odnosi izvoze, ili nakon njihovog izvoza uz uslov da se ista u strani ugovornici uvoznici predoči najkasnije u roku od dve godine nakon uvoza proizvoda na koje se odnosi.

Član 22

(1) Ovlašćeni izvoznik

(2) 1. Carinski organi strane ugovornice izvoznice mogu ovlastiti bilo kojeg izvoznika (u daljem tekstu: „ovlašćeni izvoznik”), koji često obavlja isporuke proizvoda na osnovu ovog sporazuma, za sačinjavanje izjava o poreklu ili izjava o poreklu EUR-MED bez obzira na vrednost proizvoda o kojima je reč. Izvoznik koji traži takvo ovlašćenje mora pružiti, na način koji zadovoljava carinske organe, sve garancije nužne za dokazivanje statusa proizvoda sa poreklom, kao i za ispunjavanje drugih uslova iz ove konvencije.

(3) 2. Carinski organi mogu odobriti status ovlašćenog izvoznika uz bilo koji uslov koji smatraju potrebnim.

(4) 3. Carinski organi ovlašćenom izvozniku dodeljuju broj carinskog ovlašćenja koji se unosi u izjavu o poreklu, odnosno u izjavu o poreklu EUR-MED.

(5) 4. Carinski organi nadziraće korišćenje ovlašćenja ovlašćenog izvoznika.

(6) 5. Carinski organi mogu u bilo kom trenutku oduzeti ovlašćenje. To će učiniti onda kad ovlašćeni izvoznik više ne pruža garancije iz tačke 1, kad ne ispunjava uslove iz tačke 2. ili na neki drugi način nepravilno upotrebljava ovlašćenje.

Član 23

(1) Važenje dokaza o poreklu

(2) 1. Dokaz o poreklu važi četiri meseca od dana izdavanja u strani ugovornici izvoznici i mora se u tom periodu podneti carinskim organima strane ugovornice uvoznice.

(3) 2. Dokazi o poreklu koji se podnose carinskim organima strane ugovornice uvoznice nakon isteka roka za podnošenje navedenog u tački 1, mogu se prihvatiti u cilju primene povlašćenog tretmana kad je nepodnošenje tih dokumenata pre isteka krajnjeg roka bilo izazvano vanrednim okolnostima.

(4) 3. U ostalim slučajevima zakasnelog podnošenja carinski organi strane ugovornice uvoznice mogu prihvatiti dokaze o poreklu kad su proizvodi isporučeni pre napred navedenog krajnjeg roka.

Član 24

(1) Podnošenje dokaza o poreklu

(2) Dokazi o poreklu podnose se carinskim organima strane ugovornice uvoznice u skladu sa postupcima koji se primenjuju u toj zemlji. Pomenuti organi mogu zahtevati prevod dokaza o poreklu, a takođe mogu zahtevati da uvoznu deklaraciju prati i izjava uvoznika o tome da proizvodi ispunjavaju uslove potrebne za primenu određenog sporazuma.

Član 25

(1) Sukcesivni uvoz

(2) Kad se na zahtev uvoznika i pod uslovima koje su odredili carinski organi strane ugovornice uvoznice, uvoze u više pošiljki rastavljeni ili nesastavljeni proizvodi u smislu Osnovnog pravila 2(a) Harmonizovanog sistema, koji se svrstavaju u odeljke XVI i XVII ili u tarifne brojeve 7308 i 9406 Harmonizovanog sistema, carinskim organima se za takve proizvode podnosi samo jedan dokaz o poreklu pri uvozu prve delimične pošiljke.

Član 26

(1) Izuzeća od dokazivanja porekla

(2) 1. Proizvodi koje privatna lica u malim paketima šalju privatnim licima ili koji su deo ličnog prtljaga putnika priznaju se kao proizvodi sa poreklom pa se za iste ne zahteva podnošenje dokaza o poreklu, pod uslovom da se takvi proizvodi ne uvoze za trgovačke svrhe, i da su deklarisani kao proizvodi koji ispunjavaju uslove iz ove konvencije, i kad nema sumnje u istinitost takve izjave. U slučaju proizvoda poslatih poštom, takva izjava može se dati na carinskoj deklaraciji CN22/CN23 ili na listu hartije koji se prilaže tom dokumentu.

(3) 2. Povremeni uvoz koji se isključivo sastoji od proizvoda za ličnu upotrebu primaoca ili putnika ili njihovih porodica ne smatra se uvozom trgovačke prirode ako je iz prirode i količine proizvoda očigledno da nisu namenjeni za komercijalnu upotrebu.

(4) 3. Ukupna vrednost tih proizvoda ne može prelaziti 500 evra u slučaju malih paketa ili 1.200 evra u slučaju proizvoda koji su deo ličnog prtljaga putnika.

Član 27

(1) Prateća dokumenta

(2) Dokumenti iz člana 16. tačka 3. i člana 21. tačka 5. koji se koriste u cilju dokazivanja da se proizvodi obuhvaćeni uverenjem o kretanju robe EUR.1 ili EUR-MED ili izjavom o poreklu ili izjavom o poreklu EUR-MED mogu smatrati proizvodima sa poreklom iz strane ugovornice i da ispunjavaju ostale uslove iz ove konvencije, mogu se između ostalog sastojati od sledećeg:

(3) (a) direktnih dokaza o postupcima koje je preduzeo izvoznik ili dobavljač za dobijanje odnosne robe, sadržanih na primer u njegovim računima ili internom knjigovodstvu;

(4) (b) dokumenata koji dokazuju poreklo upotrebljenih materijala, izdatih ili sačinjenih u određenoj strani ugovornici, gde se ti dokumenti koriste u skladu sa nacionalnim zakonodavstvom;

(5) (v) dokumenata koji dokazuju obradu ili preradu materijala u određenoj strani ugovornici, izdatih ili sačinjenih u određenoj strani ugovornici, gde se ti dokumenti koriste u skladu sa nacionalnim zakonodavstvom;

(6) (g) uverenja o kretanju robe EUR.1 ili EUR-MED i izjave o poreklu ili izjave o poreklu EUR-MED koje dokazuju poreklo upotrebljenih materijala, izdatih ili sačinjenih u strani ugovornici u skladu sa ovom konvencijom;

(7) (d) odgovarajućih dokaza koji se odnose na obradu ili preradu izvršenu izvan strane ugovornice primenom člana 11, kojima se dokazuje da su ispunjeni uslovi iz tog člana.

Član 28

(1) Čuvanje dokaza o poreklu i prateće dokumentacije

(2) 1. Izvoznik koji podnese zahtev za izdavanje uverenja o kretanju robe EUR.1 ili EUR-MED čuvaće dokumente iz člana 16. tačka 3. najmanje tri godine.

(3) 2. Izvoznik koji sačinjava izjavu o poreklu ili izjavu o poreklu EUR-MED, čuvaće najmanje tri godine kopiju te izjave o poreklu, kao i dokumente iz člana 21. tačka 5.

(4) 3. Carinski organi strane ugovornice izvoznice koje izdaju uverenje o kretanju robe EUR.1 ili EUR-MED, čuvaće najmanje tri godine obrazac zahteva iz člana 16. tačka 2.

(5) 4. Carinski organi strane ugovornice uvoznice, čuvaće najmanje tri godine uverenja o kretanju robe EUR.1 i EUR-MED i izjave o poreklu i izjave o poreklu EUR-MED koji su im podneti.

Član 29

(1) Neslaganje i formalne greške

(2) 1. Pronalaženje manjih neslaganja između izjava u dokazu o poreklu i onih u dokumentima koji se podnose carinskim organima u svrhu obavljanja formalnosti za uvoz proizvoda neće ipso facto učiniti dokaz o poreklu nevažećim i ništavnim ako se ispravno ustanovi da taj dokument zaista odgovara dostavljenim proizvodima.

(3) 2. Očigledne formalne greške, poput kucanih, u dokazu o poreklu neće biti razlog odbijanja tog dokumenta, ako te greške nisu takve da izazivaju sumnju u tačnost izjava datih u tom dokumentu.

Član 30

(1) Iznosi izraženi u evrima

(2) 1. Za primenu odredaba iz člana 21. tačka 1. pod (b) i člana 26. tačka 3. u slučajevima kad se faktura ispostavi u nekoj drugoj valuti, a ne u evrima, iznosi u nacionalnim valutama strana ugovornica ekvivalentni iznosima izraženim u evrima utvrđivaće se godišnje od strane svake strane ugovornice.

(3) 2. Za pošiljku se mogu uvažiti pogodnosti iz člana 21. tačka 1. pod (b) i člana 26. tačka 3. pozivanjem na valutu u kojoj je račun ispostavljen, u skladu sa iznosom koji je utvrdila strana ugovornica na koju se to odnosi.

(4) 3. Iznosi koje treba primeniti u bilo kojoj od domaćih valuta su one protivvrednosti u onoj nacionalnoj valuti, koje su jednake iznosima izraženima u evrima prema kursu na prvi radni dan u oktobru. Iznos će biti dostavljen Evropskoj komisiji do 15. oktobra, a primenjuje se od 1. januara sledeće godine. Evropska komisija će obavestiti sve zainteresovane strane o tim iznosima.

(5) 4. Strana ugovornica može, iznos koji dobije prilikom preračunavanja iznosa izraženog u evrima u domaću valutu, zaokružiti prema gore ili prema dole. Zaokruženi iznos ne sme se razlikovati od iznosa koji se dobije prilikom preračunavanja za više od 5%. Strana ugovornica može zadržati i neizmenjenu protivvrednost u domaćoj valuti kao iznos izražen u evrima, ako prilikom godišnjeg usklađivanja predviđenog tačkom 3, preračunata protivvrednost tog iznosa, pre bilo kakvog zaokruživanja, rezultira povećanjem koje je manje od 15% iznosa izraženog u nacionalnoj valuti. Protivvrednost u domaćoj valuti može ostati neizmenjena, ako bi se zbog preračunavanja smanjila protivvrednost u toj nacionalnoj valuti.

(6) 5. Zajednički komitet može, na zahtev bilo koje strane ugovornice, ponovo razmotriti iznose izražene u evrima. Prilikom tog razmatranja, Zajednički komitet će uzeti u obzir želju očuvanja stvarnih efekata predmetnih vrednosnih ograničenja. U tom cilju može se doneti odluka o promeni iznosa izraženih u evrima.

Član 31 METODI ADMINISTRATIVNE SARADNJE

(1) Administrativna saradnja

(2) 1. Carinski organi strana ugovornica dostaviće jedna drugoj, preko Evropske komisije, uzorke otisaka pečata koji se koriste u njihovim carinarnicama za izdavanje uverenja o kretanju robe EUR.1 i EUR-MED zajedno sa adresama carinskih organa zaduženih za proveru tih uverenja, izjava o poreklu i izjava o poreklu EUR-MED.

(3) 2. Radi obezbeđivanja pravilne primene ove konvencije, strane ugovornice pomagaće jedna drugoj putem nadležnih carinskih administracija u proveri ispravnosti uverenja o kretanju robe EUR.1 i EUR-MED, izjava o poreklu i izjava o poreklu EUR-MED i tačnosti podataka u tim dokumentima.

Član 32

(1) Provera dokaza o poreklu

(2) 1. Naknadne provere dokaza o poreklu obavljaće se nasumice ili u svakom slučaju opravdane sumnje carinskih organa strane ugovornice uvoznice u ispravnost takvih dokumenata, poreklo robe o kojoj se radi ili u ispunjenje drugih uslova iz ove konvencije.

(3) 2. U cilju sprovođenja odredbi iz tačke 1, carinski organi strane ugovornice uvoznice vratiće uverenje o kretanju robe EUR.1 ili EUR-MED i fakturu, ukoliko je bila podneta, izjavu o poreklu ili izjavu o poreklu EUR-MED, ili kopiju tih dokumenata, carinskim organima strane ugovornice izvoznice, uz navođenje razloga za proveru, gde je to potrebno. Svi pribavljeni dokumenti i podaci koji ukazuju na to da je podatak u dokazu o poreklu netačan biće dostavljeni kao dokaz uz zahtev za proveru.

(4) 3. Proveru će izvršiti carinski organi strane ugovornice izvoznice. U tom cilju imaju pravo da zahtevaju bilo koje dokaze i da sprovedu bilo koji pregled izvoznikovih računa ili bilo koju drugu proveru koju smatraju potrebnom.

(5) 4. Ako carinski organi strane ugovornice uvoznice odluče da suspenduju odobrenje povlašćenog tretmana za konkretne proizvode u očekivanju rezultata provere, uvozniku će biti ponuđeno preuzimanje robe uz sve potrebne mere predostrožnosti.

(6) 5. Carinski organi koji zatraže proveru biće obavešteni o rezultatima te provere što pre. Ti rezultati moraju jasno pokazivati da li su dokumenti verodostojni i mogu li se konkretni proizvodi smatrati proizvodima sa poreklom iz jedne od strana ugovornica i da li ispunjavaju druge uslove iz ove konvencije.

(7) 6. Ako, u slučaju opravdane sumnje, odgovor ne stigne u roku od deset meseci od dana podnošenja zahteva za proveru, ili ako odgovor ne sadrži podatke dovoljne za utvrđivanje verodostojnosti dokumenta o kojem je reč ili stvarnog porekla proizvoda, carinski organi koji su podneli zahtev će, osim u izuzetnim okolnostima, uskratiti pravo na povlašćeni tretman.

Član 33

(1) Rešavanje sporova

(2) Ako dođe do sporova u odnosu na postupke provere iz člana 32. koji se ne mogu rešiti između carinskih organa koji su podneli zahtev za proveru i carinskih organa odgovornih za obavljanje provere, takav spor biće podnet bilateralnom telu uspostavljenom odgovarajućim sporazumom. U ostalim sporovima koji se ne tiču verifikacionih procedura iz člana 32. i odnose se na tumačenje ove konvencije, biće dostavljeni Zajedničkom komitetu.

(3) U svim slučajevima rešavanja sporova između uvoznika i carinskih organa strane ugovornice uvoznice primenjuje se zakonodavstvo strane ugovornice uvoznice.

Član 34

(1) Kazne

(2) Kazniće se svako lice koje izradi ili omogući da se izradi dokument koji sadrži netačne podatke u cilju pribavljanja povlašćenog tretmana za proizvode.

Član 35

(1) Slobodne zone

(2) 1. Strane ugovornice preduzeće sve potrebne mere kako bi obezbedile da proizvodi kojima se trguje a obuhvaćeni su dokazom o poreklu, koji tokom transporta koriste slobodnu zonu smeštenu na njihovom području, ne budu zamenjeni drugom robom i da ne budu podvrgnuti drugom postupanju, osim normalnih postupaka za sprečavanje njihovog propadanja.

(3) 2. Izuzetno od odredbe sadržane u tački 1, kada se proizvodi sa poreklom iz strane ugovornice uvoze u slobodnu zonu i prati ih dokaz o poreklu, a podležu obradi ili preradi, nadležni organi izdaće novo uverenje o kretanju robe EUR.1 ili EUR-MED na zahtev izvoznika, ako je izvršena obrada ili prerada u skladu sa odredbama ove konvencije.

(4) ANEKS I

(5) UVODNE NAPOMENE UZ LISTU U ANEKSU II

(6) Napomena 1:

(7) U listi se utvrđuju uslovi koje treba da ispune svi proizvodi da bi se smatrali da su bili predmet dovoljne obrade ili prerade u smislu člana 5. Priloga I ove konvencije.

(8) Napomena 2:

(9) 2.1. U prve dve kolone u listi daje se opis proizvoda koji se dobija. U prvoj koloni navodi se tarifni broj ili broj glave iz Harmonizovanog sistema, dok se u drugoj koloni navodi naimenovanje robe, koje se u tom sistemu koristi za taj tarifni broj ili za tu glavu. Za svaki podatak koji se nalazi u prve dve kolone, postoji pravilo koje se navodi u koloni 3 ili 4. Ako se, u nekim slučajevima, ispred tarifnog broja u prvoj koloni nalazi oznaka „eh”, to znači da se pravila iz kolone 3 ili 4 primenjuju samo na deo tog tarifnog broja, kako je navedeno u koloni 2.

(10) 2.2. Ako se u koloni 1 nalazi, grupisano, nekoliko tarifnih brojeva ili je naveden broj jedne glave, zbog čega je naimenovanje proizvoda u koloni 2 dato uopšteno, susedna pravila iz kolone 3 ili 4 primenjuju se na sve proizvode koji se, po Harmonizovanom sistemu, svrstavaju u tarifne brojeve iz te glave ili u bilo koji od grupisanih tarifnih brojeva u koloni 1.

(11) 2.3. Ako je u listi navedeno nekoliko različitih pravila, koja se primenjuju na različite proizvode u okviru jednog tarifnog broja, u svakoj tački dato je naimenovanje dela tog tarifnog broja na koji se odnose susedna pravila u koloni 3 ili 4.

(12) 2.4. Kada su, uz podatke u prve dve kolone, navedena pravila i u koloni 3 i u koloni 4, izvoznik može da bira da li će da primeni pravilo iz kolone 3 ili pravilo iz kolone 4. Ako u koloni 4 nije navedeno pravilo za sticanje statusa proizvoda sa poreklom, primeniće se pravilo navedeno u koloni 3.

(13) Napomena 3:

(14) 3.1. Odredbe člana 5. Priloga I ove konvencije, koje se odnose na proizvode koji su stekli status proizvoda sa poreklom, a upotrebljavaju u procesu proizvodnje drugog proizvoda, primenjuju se, bez obzira da li su proizvodi stekli taj status u fabrici gde su upotrebljeni ili u nekoj drugoj fabrici u strani ugovornici.

(15) Primer:

(16) Motor iz tarifnog broja 8407, za koji, na osnovu navedenog pravila, vrednost materijala bez porekla koji mogu da se ugrade u njega, ne sme da bude veća od 40% cene franko fabrika, proizvodi se od „ostalih legiranih čelika a grubo oblikovanih kovanjem” koji se svrstavaju u tarifni broj eh 7224.

(17) Ako je otkivak dobijen kovanjem u Evropskoj uniji na ingotu bez porekla, u tom slučaju on je već stekao status porekla na osnovu pravila uz tarifni broj eh 7224 u listi. Prema tome, prilikom utvrđivanja vrednosti motora, može se smatrati da je on sa poreklom, bez obzira da li je proizveden u istoj ili u nekoj drugoj fabrici u Evropskoj uniji. Stoga se vrednost ingota bez porekla neće uzeti u obzir kada se dodaje vrednost upotrebljenih materijala bez porekla.

(18) 3.2. Pravilom u listi navodi se minimalan stepen obrade ili prerade koju treba izvršiti, a i sa višim stepenom obrade ili prerade se, takođe, stiče status proizvoda sa poreklom; nasuprot tome, sa nižim stepenom obrade ili prerade ne može da se stekne status proizvoda sa poreklom. Prema tome, ako se pravilom predviđa da, na određenom nivou proizvodnje, može da se upotrebi materijal bez porekla, taj materijal može da se upotrebi u nekoj ranijoj fazi proizvodnje, dok njegova upotreba u nekoj kasnijoj fazi proizvodnje, nije dozvoljena.

(19) 3.3. Ne dovodeći u pitanje napomenu 3.2, kada se u pravilu upotrebljava izraz „Proizvodnja od materijala iz bilo kog tarifnog broja”, tada materijali iz bilo kog tarifnog broja (uključujući materijale istog naimenovanja i tarifnog broja kao i proizvod) mogu biti upotrebljeni, ali uz određena ograničenja koja takođe mogu biti sadržana u pravilu.

(20) Međutim, pod pojmom „Proizvodnja od materijala iz bilo kog tarifnog broja, uključujući druge materijale iz tarifnog broja ... ” ili „Proizvodnja od materijala iz bilo kog tarifnog broja, uključujući druge materijale iz istog tarifnog broja kao i proizvod”, se podrazumeva da se mogu upotrebljavati materijali iz bilo kog tarifnog broja izuzev onih istog naimenovanja kao proizvod, kao što je navedeno u koloni 2 u listi.

(21) 3.4. Ako se u pravilu iz liste navodi da u proizvodnji proizvoda može da se upotrebi više od jednog materijala, to znači da može da se upotrebi jedan ili više materijala. Nije neophodno da se upotrebe svi materijali.

(22) Primer:

(23) U pravilu koji se odnosi na tkanine iz tar. br. 5208 do 5212, navodi se da se mogu upotrebiti prirodna vlakna, kao i da se, između ostalih materijala, mogu, takođe, upotrebiti i hemijski materijali. To ne znači da se moraju upotrebiti oba materijala; može da se upotrebi jedan ili drugi, ili oba.

(24) 3.5. Ako se u pravilu iz liste navodi da proizvod mora da se proizvede od određenog materijala, očigledno je da ovaj uslov nije prepreka da se upotrebe i drugi materijali koji, zbog svoje svojstvene prirode, ne mogu da zadovolje uslove iz pravila. (videti, takođe, Napomenu 6.2. koja se odnosi na tekstile).

(25) Primer:

(26) Pravilom koje se odnosi na proizvode za ishranu iz tar. br. 1904, kojim se posebno isključuje upotreba žitarica i njihovih derivata, ne sprečava se upotreba mineralnih soli, hemikalija i drugih aditiva, koji nisu proizvodi žitarica.

(27) Međutim, ovo se ne primenjuje u slučaju proizvoda koji, premda ne mogu da se proizvedu od određenih materijala navedenih u listi, mogu da se proizvedu, u nekoj ranijoj fazi proizvodnje, od materijala iste prirode.

(28) Primer:

(29) U slučaju odeće izrađene od netkanih materijala iz eh. Glave 62, ako se za ovu vrstu proizvoda dozvoljava upotreba samo prediva bez porekla, proizvodnja ne može da se započne od netkane tkanine – čak i ako netkane tkanine ne mogu normalno biti izrađene od prediva. U takvim slučajevima, polazni materijal koji bi trebalo da se koristi je onaj materijal, koji u fazi obrade neposredno prethodi predivu – tj. koji je u stadijumu vlakna.

(30) 3.6. Ako su u pravilu iz liste date dve procentualne vrednosti za maksimalnu vrednost materijala bez porekla koji se mogu koristiti, onda se ovi procenti ne mogu sabirati. Drugim rečima, maksimalna vrednost materijala bez porekla koji mogu da se koriste ne sme ni u kom slučaju da premaši najveći navedeni procenat. Štaviše, pojedinačni procenti ne smeju biti premašeni u odnosu na određeni materijal na koji se odnose.

(31) Napomena 4:

(32) 4.1. Pod pojmom „prirodna vlakna”, koji se koristi u listi, podrazumevaju se vlakna, osim veštačkih ili sintetičkih. Ograničava se na vlakna u fazama pre predenja, uključujući i na otpatke i, ako nije na drugi način navedeno, na vlakna koja nisu vlačena, češljana ili na drugi način obrađena, ali nepredena.

(33) 4.2. Pod pojmom „prirodna vlakna” podrazumevaju se i konjska dlaka iz tar. br. 0511 svila iz tar. br. 5002 i 5003, kao i vunena vlakna, fina ili gruba životinjska dlaka iz tar. br. 5101 do 5105, pamučna vlakna iz tar. br. 5201 do 5203 i ostala biljna vlakna iz tar. br. 5301 do 5305.

(34) 4.3. Pod pojmom „tekstilna celuloza”, „hemijski materijali”, i „materijali za proizvodnju hartije”, koji se koriste u listi, podrazumevaju se materijali koji se ne svrstavaju u Glave 50 do 63, koji se mogu upotrebiti za proizvodnju veštačkih, sintetičkih ili papirnih vlakana ili prediva.

(35) 4.4. Pod pojmom „veštačka ili sintetička vlakna, sečena”, koji se koristi u listi, podrazumevaju se kablovi od sintetičkih ili veštačkih filamenata, sečena vlakna ili otpaci, iz tar. br. 5501 do 5507.

(36) Napomena 5:

(37) 5.1. Kada se za određen proizvod iz liste, upućuje na ovu napomenu, uslovi navedeni u koloni 3 ne primenjuju se na osnovne tekstilne materijale koji se koriste u proizvodnji tog proizvoda i koji, svi zajedno, predstavljaju 10% ili manje od ukupne mase svih upotrebljenih osnovnih tekstilnih materijala. (videti takođe napomene 5.3. i 5.4).

(38) 5.2. Međutim, tolerancija navedena u napomeni 5.1 može da se primeni samo na mešane proizvode koji su izrađeni od dva ili više osnovna tekstilna materijala.

(39) Sledeće se smatra osnovnim tekstilnim materijalima:

(40) – svila,

(41) – vuna,

(42) – gruba životinjska dlaka,

(43) – fina životinjska dlaka,

(44) – konjska dlaka,

(45) – pamuk,

(46) – materijali za proizvodnju hartije i hartija,

(47) – lan,

(48) – prirodna konoplja,

(49) – juta i ostala tekstilna likasta vlakna,

(50) – sisal i ostala tekstilna vlakna roda Agave,

(51) – kokosovo vlakno, abaka, ramija i ostala biljna tekstilna vlakna,

(52) – sintetički filamenti,

(53) – veštački filamenti,

(54) – provodljivi filamenti,

(55) – sintetička vlakna od polipropilena, sečena,

(56) – sintetička vlakna od poliestera, sečena,

(57) – sintetička vlakna od poliamida, sečena,

(58) – sintetička vlakna od poliakrilonitrila, sečena,

(59) – sintetička vlakna od polimida, sečena,

(60) – sintetička vlakna od politetrafluoretilena, sečena,

(61) – sintetička vlakna od polifenilensulfida, sečena,

(62) – sintetička vlakna od polivinilhlorida, sečena,

(63) – ostala sintetička vlakna, sečena,

(64) – veštačka vlakna od viskoze, sečena,

(65) – ostala veštačka vlakna, sečena,

(66) – predivo izrađeno od poliuretana, razdvojeno fleksibilnim segmentima polietra, uključujući i obavijeno ili neobavijeno,

(67) – predivo izrađeno od poliuretana, razdvojeno fleksibilnim segmentima poliestra, uključujući i obavijeno ili neobavijeno,

(68) – proizvodi iz tar. br. 5605 (metalizovano predivo) sa ugrađenom trakom koja se sastoji od jezgra od aluminijumske folije ili od jezgra od plastičnog premaza, uključujući i prevučene prahom od aluminijuma, širine koja ne prelazi 5 mm, uslojeno pomoću providnog ili obojenog lepka između dva sloja plastičnog premaza,

(69) – ostali proizvodi iz tar. br. 5605.

(70) Primer:

(71) Predivo iz tar. br. 5205, izrađeno od pamučnih vlakana iz tar. br. 5203 i od sintetičkih sečenih vlakana iz tar. br. 5506 predstavlja predivo od mešanih vlakana. Prema tome, sintetička sečena vlakna bez porekla koja ne zadovoljavaju uslove pravila o poreklu (prema kojima se zahteva izrada od hemijskih materijala ili tekstilne celuloze), mogu se koristiti, pod uslovom da njihova ukupna masa nije veća od 10% mase prediva.

(72) Primer:

(73) Tkanina od vune iz tar. br. 5112, izrađena od vunenog prediva iz tar br. 5107 i od sintetičkog prediva od sečenih vlakana iz tar. br. 5509, predstavlja mešanu tkaninu. Prema tome, sintetičko predivo koje ne zadovoljava uslove pravila o poreklu (prema kojima se zahteva izrada od hemijskih materijala ili tekstilne celuloze) ili vuneno predivo koje ne zadovoljava uslove pravila o poreklu (koja zahtevaju izradu od prirodnih vlakana nevlačenih, niti češljanih, niti na drugi način pripremljenih za predenje) ili njihova kombinacija, mogu da se koriste, pod uslovom da njihova ukupna masa nije veća od 10% mase tkanine.

(74) Primer:

(75) Taftovana tekstilna tkanina iz tar. br. 5802, izrađena od pamučnog prediva iz tar. br. 5205 i od pamučne tkanine iz tar. br. 5210, je mešani proizvod samo ako je pamučna tkanina sama po sebi mešana tkanina izrađena od prediva koja se svrstavaju u dva odvojena tarifna broja ili ako su upotrebljena pamučna prediva i sama mešavina.

(76) Primer:

(77) Ako je predmetna taftovana tekstilna tkanina izrađena od pamučnog prediva iz tar. br. 5205 i od sintetičke tkanine iz tar. br. 5407, onda je očigledno da su prediva koja se koriste dva odvojena osnovna tekstilna materijala, pa je, prema tome, i taftovana tekstilna tkanina mešani proizvod.

(78) 5.3. U slučaju proizvoda koji sadrže „predivo izrađeno od poliuretana razdvojeno fleksibilnim segmentima polietra, uključujući i obavijeno ili neobavijeno”, dozvoljeno odstupanje je 20% u odnosu na ovo predivo.

(79) 5.4. U slučaju proizvoda sa ugrađenom „trakom, koja se sastoji od jezgra od aluminijumske folije ili od jezgra od plastičnog premaza, uključujući i prevučene prahom od aluminijuma, širine koja ne prelazi 5 mm, uslojeno pomoću providnog ili obojenog lepka između dva sloja plastičnog premaza”, dozvoljeno odstupanje je 30% u odnosu na ovu traku.

(80) Napomena 6:

(81) 6.1. Kada se u listi upućuje na ovu napomenu, tekstilni materijali (sa izuzetkom postava i međupostava), koji ne ispunjavaju uslove iz pravila u koloni 3 liste, a koje se odnosi na gotove predmetne proizvode, mogu se upotrebiti pod uslovom da se svrstavaju u drugi tarifni broj, a ne u tarifni broj u koji se svrstava sam proizvod i da njihova vrednost nije veća od 8% cene proizvoda franko fabrika.

(82) 6.2. Ne dovodeći u pitanje napomenu 6.3, u proizvodnji proizvoda od tekstila mogu slobodno da se upotrebe materijali koji se ne svrstavaju u Glave 50 do 63, bez obzira da li sadrže ili ne sadrže tekstile.

(83) Primer:

(84) Ako se pravilom u listi predviđa da se za određen tekstilni predmet (kao što su pantalone) mora upotrebiti predivo, to ne zabranjuje upotrebu metalnih predmeta, kao što su dugmad, pošto se dugmad ne svrstavaju u Glave 50 do 63. Iz istog razloga to ne sprečava da se upotrebe patent – zatvarači, i pored toga što patent – zatvarači normalno sadrže tekstile.

(85) 6.3. Kada se primenjuje procentualno pravilo prilikom utvrđivanja vrednosti upotrebljenih materijala bez porekla, mora da se uzme u obzir vrednost materijala koji se ne svrstavaju u Glave 50 do 63.

(86) Napomena 7:

(87) 7.1. U svrhe primene tar. br. eh 2707, 2713 do 2715, eh 2901, eh 2902 i eh 3403, pod pojmom „specifični procesi” podrazumeva se sledeće:

(88) (a) vakuumska destilacija;

(89) (b) ponovna destilacija veoma jakim frakcionim procesom:

(90) (v) kreking;

(91) (g) davanje drugih oblika;

(92) (d) ekstrakcija pomoću selektivnih rastvarača;

(93) (đ) proces koji obuhvata sledeće radnje: prerada sa koncentrisanom sumpornom kiselinom, oleumom ili sumpornim anhidridom; neutralizacija sa alkalnim agensima; dekolorizacija i prečišćavanje sa prirodnoaktivnom zemljom, aktiviranom zemljom, aktiviranim ugljenom ili boksitom;

(94) (e) polimerizacija;

(95) (ž) alkilacija;

(96) (z) izomerizacija.

(97) 7.2. U svrhe primene tar. br. 2710, 2711 i 2712, pod pojmom „specifični procesi” podrazumeva se sledeće:

(98) (a) vakuumska destilacija;

(99) (b) ponovna destilacija veoma jakim frakcionim procesom;

(100) (v) kreking;

(101) (g) davanje drugog oblika;

(102) (d) ekstrakcija pomoću selektivnih rastvarača;

(103) (đ) proces koji obuhvata sledeće radnje: prerada sa koncentrisanom sumpornom kiselinom, oleumom ili sumpornim anhidridom; neutralizacija sa alkalnim agensima: dekolarizacija i prečišćavanje sa prirodnoaktivnom zemljom, aktiviranom zemljom, aktiviranim ugljenom ili boksitom;

(104) (e) polimerizacija;

(105) (ž) alkilacija;

(106) (z) izomerizacija;

(107) (i) samo u slučaju teških ulja koja se svrstavaju u tar. br. eh 2710, desumporizacija sa hidrogenom čiji je rezultat smanjenje najmanje 85% sadržaja sumpora kod proizvoda koji se obrađuju (ASTM D 1266-59 T metod);

(108) (j) samo u slučaju proizvoda koji se svrstavaju u tar. br. 2710, deparafinizacija nekim drugim procesom, a ne filtriranjem;

(109) (k) samo u slučaju teških ulja iz tar. br. eh 2710, tretman sa hidrogenom pod pritiskom od preko 20 bara i na temperaturi iznad 250°C uz upotrebu nekog drugog katalizatora, a ne onog koji izaziva desumporizaciju, kada hidrogen predstavlja aktivni element u hemijskoj reakciji. Dalji tretman ulja za podmazivanje iz tar. br. eh 2710 sa hidrogenom (npr.: hidrofiniš ili dekolorizacija) u cilju, naročito, poboljšanja boje i stabilnosti, neće se smatrati specifičnim procesom;

(110) (l) samo u slučaju ulja za gorivo iz tar. br. eh 2710, atmosferska destilacija, pod uslovom da manje od 30% zapremine ovih proizvoda, uključujući i gubitke, destiliše na temperaturi od 300°C po metodu ASTM D 86;

(111) (lj) samo u slučaju teških ulja, osim gasnih ulja i goriva koji se svrstavaju u tar. br. eh 2710, postupak pomoću visokofrekventnih električnih pražnjenja bez iskrenja;

(112) (m) samo u slučaju sirovih proizvoda iz tarifnog broja eh 2712 (osim vazelina, ozokerita, voska od lignita ili treseta, parafina koji sadrže po masi manje od 0,75% ulja), uklanjanje ulja frakcionom kristalizacijom.

(113) 7.3. U svrhe primene tar. br. eh 2707, 2713 do 2715, eh 2901, eh 2902 i eh 3403, jednostavne radnje, kao što su čišćenje, pretakanje, otklanjanje soli, izdvajanje vode, filtriranje, bojadisanje, stavljanje oznaka, dobijanje sumpornog sadržaja, kao rezultata mešanja proizvoda sa raznim sumpornim sadržajima, odnosno bilo koja kombinacija ovih ili sličnih radnji ne dodeljuju status porekla.

(114) HS tarifni broj

(115) Naimenovanje

(116) Obrada ili prerada izvršena na materijalima bez porekla, a koja im daje status proizvoda sa poreklom

(1)

(2)

(3) ili (4)

(120) Glava 1

(121) Žive životinje

(122) Sve životinje iz Glave 1 biće u potpunosti dobijene

(123) Glava 2

(124) Meso i drugi klanični proizvodi za jelo

(125) Proizvodnja kod koje su svi upotrebljeni materijali iz Glava 1 i 2 u potpunosti dobijeni

(126) Glava 3

(127) Ribe, ljuskari, mekušci i ostali vodeni beskičmenjaci

(128) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 3 u potpunosti dobijeni

(129) eh Glava 4

(130) 0403

(131) Mleko i proizvodi od mleka; živinska i ptičja jaja; prirodni med; jestivi proizvodi životinjskog porekla, nepomenuti niti obuhvaćeni na drugom mestu; osim:

(132) Mlaćenica, kiselo mleko i pavlaka, jogurt, kefir i ostalo fermentisano ili zakiseljeno mleko ili pavlaka, koncentrovani ili nekoncentrovani sa sadržajem dodatog šećera ili drugih materija za zaslađivanje, aromatizovani ili sa dodatim voćem, jezgrastim voćem ili kakaom

(133) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 4 u potpunosti dobijeni

(134) Proizvodnja kod koje:

(135) - su svi upotrebljeni materijali iz Glave 4 u potpunosti dobijeni,

(136) - su svi upotrebljeni voćni sokovi (osim soka od ananasa, limete ili grejpfruta) iz tar. br. 2009 sa poreklom, i

(137) - vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(138) eh Glava 5

(139) eh 0502

(140) Proizvodi životinjskog porekla, na drugom mestu nepomenuti niti obuhvaćeni; osim:

(141) Pripremljene čekinje od pitomih ili divljih svinja

(142) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 5 u potpunosti dobijeni

(143) Čišćenje, dezinfekcija, sortiranje i ispravljanje čekinja i dlaka

(144) Glava 6

(145) Živo drveće i druge biljke; lukovice, korenje i slično; sečeno cveće i ukrasno lišće

(146) Proizvodnja kod koje:

(147) - su svi upotrebljeni materijali iz Glave 6 u potpunosti dobijeni, i

(148) - vrednost svih upotrebljenih materijala nije veća od 50% cene proizvoda franko fabrika

(149) Glava 7

(150) Povrće, korenje i krtole za jelo

(151) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 7 u potpunosti dobijeni

(152) Glava 8

(153) Voće za jelo, uključujući jezgrasto voće; kore agruma ili dinja i lubenica

(154) Proizvodnja kod koje:

(155) - je svo upotrebljeno voće (uključujući jezgrasto voće) u potpunosti dobijeno, i

(156) - vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(157) eh Glava 9

(158) Kafa, čaj, mate čaj i začini; osim:

(159) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 9 u potpunosti dobijeni

(160) 0901

(161) Kafa, pržena ili nepržena sa ili bez kofeina; ljuspice i opne kafe; zamene kafe koje sadrže kafu u bilo kom procentu

(162) Proizvodnja od materijala iz bilo kog tarifnog broja

(163) 0902

(164) Čaj, nearomatizovan ili aromatizovan

(165) Proizvodnja od materijala iz bilo kog tarifnog broja

(166) eh 0910

(167) Mešavine začina

(168) Proizvodnja od materijala iz bilo kog tarifnog broja

(169) Glava 10

(170) Žitarice

(171) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 10 u potpunosti dobijeni

(172) eh Glava 11

(173) Proizvodi mlinske industrije; slad; skrob, inulin; gluten od pšenice; osim:

(174) Proizvodnja kod koje su sve upotrebljene žitarice, jestivo povrće, korenje i krtole (gomolje) iz tar. br. 0714 ili voće u potpunosti dobijeni

(175) eh 1106

(176) Brašno, griz i prah, od sušenog oljuštenog mahunastog povrća iz tar. br. 0713

(177) Sušenje i mlevenje mahunastog povrća iz tar. br. 0708

(178) Glava 12

(179) Uljano semenje i plodovi; razno zrnevlje, seme i plodovi; industrijsko i lekovito bilje; slama i stočna hrana (kabasta)

(180) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 12 u potpunosti dobijeni

(181) 1301

(182) Šelak: prirodne gume, smole, gume-smole i uljane smole (npr.: balzami)

(183) Proizvodnja kod koje vrednost svih upotrebljenih materijala iz tar. br. 1301 nije veća od 50% cene proizvoda franko fabrika

(184) 1302

(185) Biljni sokovi i ekstrakti; pektinske materije, pektinati i pektati; agar-agar i ostale sluzi i zgrušivači, dobijeni od biljnih proizvoda, modifikovani ili nemodifikovani:

(186) - Sluzi i zgušnjivači, dobijeni iz biljnih proizvoda, modifikovani

(187) Proizvodnja od nemodifikovane sluzi i sredstava za zgušnjavanje

(188) - Ostalo

(189) Proizvodnja kod koje vrednost svih upotrebljenih materijala nije veća od 50% cene proizvoda franko fabrika

(190) Glava 14

(191) Biljni materijali za pletarstvo; biljni proizvodi na drugom mestu nepomenuti, niti obuhvaćeni

(192) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 14 u potpunosti dobijeni

(193) eh Glava 15

(194) Masnoće i ulja životinjskog i biljnog porekla i proizvodi njihovog razlaganja; prerađene jestive masnoće; voskovi životinjskog i biljnog porekla; osim:

(195) Proizvodnja od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod

(196) 1501

(197) Svinjska masnoća (uključujući jestivu mast) i živinska masnoća, osim onih iz tar. br. 0209 ili 1503:

(198) - Masnoće od kostiju ili otpadaka

(199) Proizvodnja od materijala iz bilo kog tar. br., osim od materijala iz tar. br. 0203, 0206 ili 0207 ili od kostiju iz tar. br. 0506

(200) - Ostalo

(201) Proizvodnja od mesa ili drugih jestivih klaničnih proizvoda od svinjskog mesa iz tar. br. 0203 ili 0206 ili od mesa i jestivih otpadaka od živine iz tar. br. 0207

(202) 1502

(203) Masnoće od životinja vrste goveda, ovaca i koza, osim onih iz tar. br. 1503:

(204) - Masnoće od kostiju ili otpadaka

(205) Proizvodnja od materijala iz bilo kog tar. br., osim od materijala iz tar. br. 0201, 0202, 0204 ili 0206 ili od kostiju iz tar. br. 0506

(206) - Ostalo

(207) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 2 u potpunosti dobijeni

(208) 1504

(209) Masti i ulja kao i njihove frakcije, od riba ili morskih sisara, prečišćeni ili neprečišćeni, ali hemijski nemodifikovani:

(210) - Čvrste frakcije

(211) Proizvodnja od materijala iz bilo kog tar. br., uključujući i od drugih materijala iz tar. br. 1504

(212) - Ostalo

(213) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 2 i 3 u potpunosti dobijeni

(214) eh 1505

(215) Prečišćeni (rafinisani) lanolin

(216) Proizvodnja od sirove masnoće od vune iz tar. br. 1505

(217) 1506

(218) Ostale masti ili ulja životinjskog porekla i njihove frakcije, prečišćeni ili neprečišćeni, ali hemijski nemodifikovani:

(219) - Čvrste frakcije

(220) Proizvodnja od materijala iz bilo kog tar. br., uključujući i od drugih materijala iz tar. br. 1506

(221) - Ostalo

(222) Proizvodnja kod koje su svi upotrebljeni materijali iz Glave 2 u potpunosti dobijeni

(223) 1507 do 1515

(224) Ulja biljnog porekla i njihove frakcije:

(225) - Sojino ulje, ulje od kikirikija, palmino ulje, ulje od kokosovog oraha (kopre), ulje od palminog jezgra (koštice), ulje od “babasua”, tungovo ulje, oitikika ulje, vosak smreče i japanski vosak, frakcije jojoba ulja i ulja za tehničke i industrijske namene, osim za proizvodnju hrane za ljudsku ishranu

(226) Proizvodnja od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod

(227) - Čvrste frakcije, osim onih od jojoba ulja

(228) Proizvodnja od drugih materijala iz tar. br. 1507 do 1515

(229) - Ostalo

(230) Proizvodnja kod koje su svi upotrebljeni biljni materijali u potpunosti dobijeni

(231) 1516

(232) Masti i ulja životinjskog ili biljnog porekla i njihove frakcije, delimično ili potpuno hidrogenizovani, interesterifikovani, reesterifikovani ili eleidinizovani, rafinisani ili nerafinisani, ali dalje nepripremljeni

(233) Proizvodnja kod koje su:

(234) - svi upotrebljeni materijali iz Glave 2 u potpunosti dobijeni, i

(235) - svi upotrebljeni biljni materijali u potpunosti dobijeni. Međutim, mogu da se upotrebe materijali iz tar. br. 1507, 1508, 1511 i 1513

(236) 1517

(237) Margarin, mešavine i preparati od masti ili ulja životinjskog ili biljnog porekla ili od frakcija različitih masti ili ulja iz ove glave, podobni za jelo, osim jestivih masti ili ulja i njihovih frakcija iz tar. br. 1516

(238) Proizvodnja kod koje su:

(239) - svi upotrebljeni materijali iz Glave 2 i 4 u potpunosti dobijeni, i

(240) - svi upotrebljeni biljni materijali u potpunosti dobijeni. Međutim, mogu da se upotrebe materijali iz tar. br. 1507, 1508, 1511 i 1513

(241) Glava 16

(242) Prerađevine od mesa, riba, ljuskara, mekušaca ili ostalih vodenih beskičmenjaka

(243) Proizvodnja:

(244) - od životinja iz Glave 1 i/ili

(245) - kod koje su svi upotrebljeni materijali iz Glave 3 u potpunosti dobijeni

(246) eh Glava 17

(247) Šećer i proizvodi od šećera; osim:

(248) Proizvodnja od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod

(249) eh 1701

(250) Šećer od šećerne trske i šećerne repe i hemijski čista saharoza, u čvrstom stanju, sa dodatim sredstvima za aromatizaciju ili materijama za bojenje

(251) Proizvodnja kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(252) 1702

(253) Ostali šećeri, uključujući hemijski čistu laktozu, maltozu, glikozu i fruktozu u čvrstom stanju; šećerni sirupi bez dodatih sredstava za aromatizaciju ili materija za bojenje; veštački med, pomešan ili nepomešan sa prirodnim medom; karamel:

(254) - Hemijski čista maltoza ili fruktoza

(255) Proizvodnja od materijala iz bilo kog tar. br., uključujući i od drugih materijala iz tar. br. 1702

(256) - Ostali šećeri u čvrstom obliku, sa dodatkom sredstava za aromatizaciju ili materija za bojenje

(257) Proizvodnja kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(258) - Ostalo

(259) Proizvodnja kod koje su svi upotrebljeni materijali sa poreklom

(260) eh 1703

(261) Melase dobijene prilikom ekstrakcije ili rafinisanja šećera, sa dodatkom sredstava za aromatizaciju ili materija za bojenje

(262) Proizvodnja kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(263) 1704

(264) Proizvodi od šećera (uključujući belu čokoladu), koji ne sadrže kakao

(265) Proizvodnja:

(266) - od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod, i

(267) - kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(268) Glava 18

(269) Kakao i proizvodi od kakaoa

(270) Proizvodnja:

(271) - od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod, i

(272) - kod koje vrednost ovih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(273) 1901

(274) Ekstrakt slada; prehrambeni proizvodi od brašna, prekrupe, griza, skroba ili ekstrakta slada bez dodatka kakaoa ili sa dodatkom kakaoa u prahu u količini manjoj od 40% po masi kakaoa, računato na potpuno odmašćenu osnovu, na drugom mestu nepomenuti niti uključeni; prehrambeni proizvodi od roba iz tar. br. 0401 do 0404 bez dodatka kakao praha ili sa sadržajem kakaa manjim od 5% po masi, računato na potpuno odmašćenu osnovu, na drugom

(275) mestu nepomenuti, niti obuhvaćeni:

(276) - Ekstrakt slada

(277) Proizvodnja od žitarica iz Glave 10

(278) - Ostalo

(279) Proizvodnja:

(280) - od materijala iz bilo kog tarifnog broja, osim od materijala iz tarifnog broja u koji se svrstava sam proizvod, i

(281) - kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(282) 1902

(283) Testenine, kuvane ili nekuvane ili punjene (mesom ili drugim materijama) ili drukčije pripremljene, kao što su špageti, makaroni, rezanci, lazanje, njoki, ravijoli, kaneloni; kus-kus, pripremljen ili nepripremljen:

(284) - Sa sadržajem 20% ili manje po masi mesa, iznutrica, ribe, ljuskara ili mekušaca

(285) Proizvodnja kod koje su sve upotrebljene žitarice i njihovi derivati (osim tvrde pšenice i njenih derivata), u potpunosti dobijeni

(286) - Sa sadržajem više od 20% po masi mesa, iznutrica, ribe, ljuskara ili mekušaca

(287) Proizvodnja kod koje su:

(288) - sve upotrebljene žitarice i njihovi derivati (osim tvrde pšenice i njenih derivata) u potpunosti dobijeni, i

(289) - svi upotrebljeni materijali iz Glave 2 i 3 u potpunosti dobijeni

(290) 1903

(291) Tapioka i zamene tapioke pripremljeni od skroba u obliku ljuspica, zrnaca, perli i sličnih oblika

(292) Proizvodnja od materijala iz bilo kog tar. br., osim od skroba od krompira iz tar. br. 1108

(293) 1904

(294) Proizvodi za ishranu dobijeni bubrenjem ili prženjem žitarica ili proizvoda od žitarica (npr.: kukuruzne pahuljice); žitarice (osim kukuruza), u zrnu ili u obliku pahuljica ili na drugi način obrađenog zrna (osim brašna, ječma i griza), prethodno kuvane ili drugačije pripremljene, na drugom mestu nepomenute niti obuhvaćene

(295) Proizvodnja:

(296) - od materijala iz bilo kog tar. br., osim od materijala iz tar. br. 1806,

(297) - kod koje su sve upotrebljene žitarice i brašno (osim tvrde pšenice i kukuruza vrste Zea indurata i njihovih derivata) u potpunosti dobijeni, i

(298) - kod koje vrednost svih upotrebljenih materijala iz Glave 17 nije veća od 30% cene proizvoda franko fabrika

(299) 1905

(300) Hleb, peciva, kolači, biskviti i ostali pekarski proizvodi sa dodatkom kakaa ili bez dodatka kakaa; nafora, kapsule za farmaceutske proizvode, oblande, pirinčana hartija i slični proizvodi

(301) Proizvodnja od materijala iz bilo kog tar. br., osim od materijala iz Glave 11

(302) eh Glava 20

(303) Proizvodi od povrća, voća, uključujući jezgrasto voće, i ostalih delova bilja, osim:

(304) Proizvodnja kod koje je svo upotrebljeno voće, jezgrasto voće ili povrće u potpunosti dobijeno

(305) eh 2001

(306) Jam, slatki krompir i slični jestivi delovi bilja sa sadržajem najmanje 5% po masi skroba, pripremljeni ili konzervisani u sirćetu ili sirćetnoj kiselini