Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and Malta - Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Malta,association agreement (EU),customs duties,originating product,protocol to an agreement,revision of an agreement,tariff policy

Malta
association agreement (EU)
customs duties
originating product
protocol to an agreement
revision of an agreement
tariff policy

L_1976111EN. 01000301. xml

28. 4. 1976

EN

Official Journal of the European Union

L 111/3

PROTOCOL
laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and Malta
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
of the one part,
THE GOVERNMENT OF THE REPUBLIC OF MALTA,
of the other part,
THE COUNCIL OF THE EUROPEAN COMMUNITIES:
Jean DONDELINGER,
Ambassador Extraordinary and Plenipotentiary, Permanent Representative of Luxemburg, Chairman of the Permanent Representatives Committee;
Theodorus HIJZEN,
Director-General of External Relations of the Commission of the European Communities;
THE GOVERNMENT OF THE REPUBLIC OF MALTA:
Joseph Attard KINGSWELL,
Ambassador Extraordinary and Plenipotentiary, Permanent Delegate of the Republic of Malta to the European Economic Community,
HAVE AGREED AS FOLLOWS:
TITLE I
Measures of adaptation
Article 1
The text of the Agreement and the declarations annexed to the Final Act drawn up in Danish and annexed to this Protocol are authentic in the same way as the original texts. Article 2
The annual tariff quotas for Malta in application of Article 2 of Annex I to the Agreement shall be increased as follows:

CCT heading No

Description

Annual Community tariff quota
(in metric tons)

55. 05

Cotton yarn, not put up for retail sale

910

56. 04

Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning

800

60. 05

Outer garments and other articles, knitted or crocheted, not elastic or rubberized

190

61. 01

Men's and boys' outer garments

730

TITLE II
Transitional measures
Article 3
Denmark shall apply in respect of Malta the reductions in customs duties and charges having equivalent effect provided for in Articles 1, 2, 3 and 5 of Annex I to the Agreement and at rates shown therein. However, the duties thus reduced may in no case be lower than those applied by Denmark in respect of the Community as originally constituted. Article 4
1. Ireland and the United Kingdom shall apply to imports originating in Malta the customs duties and rules of origin applied in respect of Malta at the time of entry into force of this Protocol. This provision shall apply until the entry into force of the provisions governing the second stage but not later than 30 June 1977. 2. Products originating in Malta conforming to the provisions of the Protocol annexed in respect of which the rates of customs duties and charges having equivalent effect, reduced in accordance with Articles 1, 2, 3 and 5 of Annex I to the Agreement and calculated in accordance with Article 5, and in accordance with Articles 13 and 14 of this Protocol, and calculated in accordance with Article 15 are lower than the customs duties and charges having equivalent effect applied by Ireland and the United Kingdom in respect of Malta at the time of entry into force of this Protocol may be imported into Ireland and the United Kingdom at the reduced rates of customs duties and charges having equivalent effect set out in the Agreement. However, the duties thus reduced may in no case be lower than those applied by Ireland and the United Kingdom in respect of the Community as originally constituted. 3. Should the progressive alignment of the Irish and the United Kingdom tariffs on the Common Customs Tariff result in the application by Ireland and the United Kingdom as regards Malta of customs duties lower than those applied in respect of that State at the time this Protocol enters into force, the first-mentioned customs duties shall be applied. Article 5
1. The rates on the basis of which the new Member States apply to Malta the reductions provided for in Article 3 and Article 4 (2) shall be those which they apply at the time in respect of third countries. 2. By way of derogation from the provisions of Article 3 and Article 4 (2), should the application of these provisions temporarily result in tariff movements away from alignment on the final duty, the new Member States may maintain their duties until the level of these duties has been reached on the occasion of a subsequent alignment, or they may apply the duty resulting from a subsequent alignment as soon as this alignment reaches or passes the said level. Article 6
1. The reduced duties calculated in accordance with Articles 3, 4 and 5 shall be applied by rounding to the first decimal place. 2. Subject to the effect to be given by the Community to Article 39 (5) of the Act of Accession as regards the specific duties or the specific part of the mixed duties of the customs tariffs of Ireland and the United Kingdom, the provisions of Articles 4 and 5 shall be applied by rounding to the fourth place of decimals. Article 7
Where, for the products listed in Annex I to the Agreement, the new Member States apply duties comprising protective and fiscal elements, only the protective elements of those duties, within the meaning of Article 38 of the Act of Accession, shall be aligned on the preferential duties set out in that Annex and reduced as provided in Articles 3, 4 and 5. Article 8
The arrangements which Denmark applies in respect of Malta, in application of Article 7 of Annex I to the Agreement, may under no circumstances be more favourable than those which it applies in respect of the Community as originally constituted. Article 9
1. Ireland and the United Kingdom shall apply to imports originating in Malta the quantitative restrictions in force in respect of Malta at the time of entry into force of this Protocol. This provision shall apply until the entry into force of the provisions governing the second stage but not later than 30 June 1977. 2. The arrangements which Ireland and the United Kingdom apply in respect of Malta may not be less favourable than those provided for in Article 7 of Annex I to the Agreement. 3. However, the quantitative restrictions in force in Ireland which are referred to in Protocol 7 of the Act of Accession shall be abolished as regards Malta in accordance with procedures to be determined, account being taken of the provisions of the above-mentioned Protocol. Article 10
Malta shall apply in respect of Denmark the reductions in customs duties and charges having equivalent effect provided for in Articles 1, 2, 3 and 4 of Annex II to the Agreement at the rates and in accordance with the timetable set out therein. Article 11
1. Malta shall continue to apply to imports originating in Ireland and the United Kingdom the tariff and rules of origin applied prior to the Agreement, without prejudice to the protective clauses of that Agreement. This provision shall apply until the entry into force of the provisions governing the second stage but not later than 30 June 1977. 2. Products originating in Ireland and the United Kingdom in respect of which the rates of customs duties and charges having equivalent effect, reduced in accordance with Article 1 of Annex II to the Agreement, are lower than the customs duties and charges having equivalent effect applied by Malta at the time of entry into force of this Protocol may be imported into Malta at the reduced rates of customs duties and charges having equivalent effect in accordance with the timetable set out in the Agreement and under the rules of origin appropriate thereto. TITLE III
Origin rules
Article 12
The Protocol annexed replaces the Protocol relating to the definition of the concept of ‘originating products’ and to methods of administrative cooperation referred to in Article 7 of the Agreement. TITLE IV
Rules applying to certain agricultural products
Article 13
Customs duties on imports into the Community of the products originating in Malta which are listed as follows shall be reduced by the rates indicated for each of them:

CCT heading No

Description

Rate of reduction

06. 02

Other live plants, including trees, shrubs, bushes, roots, cuttings and slips

60 %

06. 03

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

A. Fresh

60 %

06. 04

Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

60 %

07. 01

Vegetables, fresh or chilled:

A. Potatoes:

II. New potatoes:

a)

From 1 January to 15 May

40 %

F. Leguminous vegetables, shelled or unshelled:

II. Beans (of the species Phaseolus):

ex a)

From 1 October to 30 June:

—

From 1 November to 30 April

60 %

ex H. Onions, shallots and garlic:

—

Onions, from 1 July to 31 July

50 %

M. Tomatoes:

ex I. From 1 November to 14 May:

—

From 1 December to 30 April

60 %

S. Sweet peppers

40 %

ex T. Other:

—

Courgettes, from 1 December to the last day of February

60 %

08. 02

Citrus fruit, fresh or dried:

A. Oranges:

I. Sweet oranges, fresh

60 %

08. 08

Berries, fresh:

A. Strawberries:

ex II. From 1 August to 30 April:

—

From 1 November to 31 March

60 %

Article 14
The customs duties on imports into the Community of wine of fresh grapes falling within the following tariff headings and originating in Malta, shall be reduced by 75 %, provided that the import prices of such wines plus the customs duties actually levied are not less at any given time than the Community reference price for such time:

CCT heading No

Description

22. 05

Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:

C. Other:

I. Of an actual alcoholic strength not exceeding 13o, in containers holding:

ex a) Two litres or less:

—

Wine of fresh grapes

22. 05

(cont'd)

II. Of an actual alcoholic strength exceeding 13o but not exceeding 15o, in containers holding:

ex a) Two litres or less:

—

Wine of fresh grapes

III. Of an actual alcoholic strength exceeding 15o but not exceeding 18o, in containers holding:

a)

Two litres or less:
ex 2. Other:

—

Wine of fresh grapes

IV. Of an actual alcoholic strength exceeding 18o but not exceeding 22o, in containers holding:

a)

Two litres or less:
ex 2. Other:

—

Wine of fresh grapes

Article 15
1. The rates of reduction specified in Articles 13 and 14 shall apply to customs duties actually applied in respect of third countries. 2. Article 4 shall apply to imports into Ireland and the United Kingdom of the products referred to in Articles 13 and 14. 3. However, the duties applied by Denmark as a result of the reductions referred to in paragraph 1 may in no case be lower than those applied by the said country to the Community as originally constituted. 4. By way of derogation from paragraph 1, should the application thereof temporarily result in tariff movements away from alignment on the final duty, Denmark, Ireland and the United Kingdom may maintain their duties until the level of these duties has been reached on the occasion of a subsequent alignment, or they may apply the duty which would result from a subsequent alignment as soon as a tariff movement reaches or passes the said level. 5. The reduced duties calculated in accordance with paragraph 1 shall be applied rounded to the first decimal place. Subject to the application by the Community of Article 39 (5) of the Act of Accession, as regards the specific duties or the specific part of the mixed duties in the Irish and United Kingdom Customs Tariffs, paragraph 1 shall be applied by rounding to the fourth decimal place. Article 16
1. Should specific rules be introduced as a result of implementation of its agricultural policy or modification of the existing rules, or should the provisions on the implementation of its agricultural policy be modified or developed, the Community may modify the arrangements laid down in this Protocol in respect of the products concerned. In such cases the Community shall take appropriate account of the interests of Malta. 2. If the Community, in applying paragraph 1, amends the arrangements made by this Protocol for products covered by Annex II to the Treaty establishing the European Economic Community, it shall accord imports originating in Malta an advantage comparable to that provided for in this Protocol. 3. Consultations may be held within the Association Council on the application of this Article. Article 17
From the beginning of 1978 in accordance with the procedure adopted for negotiating the Agreement, the Contracting Parties shall review the results of the agricultural provisions as well as any improvements which could be made as from 1 January 1979 on the basis of the experience gained during the functioning of the Agreement and of the objectives defined therein. TITLE V
Cooperation
Article 18
The Community and Malta shall institute cooperation with the aim of contributing to the development of Malta by efforts complementary to those made by Malta itself and of strengthening existing economic links on as broad a basis as possible for their mutual benefit. Article 19
In order to achieve the cooperation referred to in Article 18, account shall be taken, in particular, of the following:

—

the objectives and priorities of Malta's development plans and programmes;

—

the importance of schemes into which different operations are integrated;

—

the importance of promoting regional cooperation between Malta and other States. Article 20
The purpose of cooperation between the Community and Malta shall be to promote, in particular:

—

participation by the Community in the efforts made by Malta to develop its production and economic infrastructure in order to diversify its economic structure. Such participation should be connected, in particular, with the industrialization of Malta and the modernization of its agriculture, fisheries and tourist industry;

—

the marketing and sales promotion of products exported by Malta;

—

industrial cooperation aimed at boosting the industrial production of Malta, in particular through projects, programmes and studies designed to:

—

encourage participation by the Community in the implementation of Malta's industrial development programmes;

—

foster the organization of contacts and meetings between Maltese and Community industrial policy-makers, promoters and firms in order to promote the establishment of new-style industrial relations in conformity with the aims of the Agreement;

—

facilitate access by Malta to technological knowhow suited to its specific needs;

—

eliminate non-tariff and non-quota barriers likely to impede access to either market;

—

encourage the development and diversification of industry in Malta and in particular the establishment of new industrial and trade links between the industries and firms of the Member States and those of Malta;

—

cooperation in the fields of science, technology and the protection of the environment;

—

the encouragement and facilitation of private investments which are in the mutual interest of the parties;

—

exchange of information on the economic and financial situation, and on the trend thereof, as required for the proper functioning of the Agreement. Article 21
1. The Association Council shall define periodically the guidelines of cooperation for the purpose of attaining the objectives set out in the Agreement. 2. The Association Council shall be responsible for seeking ways and means of establishing cooperation in the areas defined in Article 20. To that end it is empowered to make decisions. Article 22
The Community shall participate in the financing of any projects to promote the development of Malta under the conditions laid down in the Financial Protocol. Article 23
The Contracting Parties shall facilitate the proper performance of cooperation and investment contracts which are of interest to both parties and come within the framework of the Agreement. TITLE VI
Final provisions
Article 24
This Protocol and its Annex form an integral part of the Agreement establishing an association between the European Economic Community and Malta. Article 25
1. This Protocol shall require ratification, acceptance or approval in accordance with the procedures in force in each of the Contracting Parties who shall notify each other of the completion of the procedures necessary to that end. 2. This Protocol shall enter into force on the first day of the second month following the date on which the notifications referred to in paragraph 1 have been effected. Article 26
This Protocol is drawn up in two copies in the Danish, Dutch, English, French, German and Italian languages, each of these texts being equally authentic. Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne Protokol. Zu Urkund dessen haben die unterzeichneten Bevollmachtigten ihre Unterschriften unter dieses Protokoll gesetzt. In witness whereof, the undersigned Plenipotentiaries have affixed their signatures below this Protocol. En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent protocole. In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente protocollo. Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder dit Protocol hebben gesteld. Udfærdiget i Bruxelles, den fjerde marts nitten hundrede og seksoghalvfjerds. Geschehen zu Brüssel am vierten März neunzehnhundertsechsundsiebzig. Done at Brussels on the fourth day of March in the year one thousand nine hundred and seventy-six. Fait à Bruxelles, le quatre mars mil neuf cent soixante-seize. Fatto a Bruxelles, addì quattro marzo millenovecentosettantasei. Gedaan te Brussel, de vierde maart negentienhonderd zesenzeventig. På Rådet for De europæiske Fællesskabers vegne,
Im Namen des Rates der Europäischen Gemeinschaften,
For the Council of the European Communities,
Pour le Conseil des Communautés européennes,
Per il Consiglio delle Comunità europee,
Voor de Raad van de Europese Gemeenschappen,

For republikken Maltas regering,
Im Namen der Regierung der Republik Malta,
For the Government of the Republic of Malta,
Pour le gouvernement de la république de Malte,
Per il governo della Repubblica di Malta,
Voor de Regering van de Republiek Malta,

ANNEX
PROTOCOL
concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
TITLE I
Definition of the concept of ‘originating products’
Article 1
For the purpose of implementing the Agreement, the following products, on condition that they were transported directly within the meaning of Article 5, shall be considered as:

1. products originating in Malta:

(a)

products wholly obtained in Malta;

(b)

products obtained in Malta, in the manufacture of which products other than those wholly obtained in Malta are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community;

2. products originating in the Community:

(a)

products wholly obtained in the Community;

(b)

products obtained in the Community, in the manufacture of which products other than those wholly obtained in the Community are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Malta. The products in List C in Annex IV shall be temporarily excluded from the scope of this Protocol. Article 2
The following shall be considered as ‘wholly obtained’ either in Malta or in the Community, within the meaning of Articles 1 (1) (a) and (2) (a):

(a)

mineral products extracted from their soil or from their seabed;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

products of sea fishing and other products taken from the sea by their vessels;

(g)

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

(h)

used articles collected there fit only for the recovery of raw materials;

(i)

waste and scrap resulting from manufacturing operations conducted there;

(j)

goods produced there exclusively from products specified in subparagraphs (a) to (i). Article 3
1. For the purpose of implementing the provisions of Article 1 (1) (b) and (2) (b), the following shall be considered as sufficient working or processing:

(a)

working or processing as a result of which the goods obtained receive a classification under a heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A in Annex II, where the special provisions of that list apply;

(b)

working or processing specified in List B in Annex III. ‘Sections’, ‘Chapters’ and ‘headings’ shall mean the sections, chapters and headings in the Brussels Nomenclature for the classification of goods in customs tariffs. 2. When, for a given product obtained, a percentage rule limits in Lists A and B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed heading in the course of the working, processing or assembly within the limits and under the conditions laid down in each of those two lists, may not exceed, in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different. 3. For the purpose of implementing Article 1 (1) (b) and (2) (b), the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:

(a)

operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b)

simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;

(c)

(i)

changes of packaging and breaking up and assembly of consignments;

(ii)

simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc. , and all other packaging operations;

(d)

affixing marks, labels or other like distinguishing signs on products or their packaging;

(e)

simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating;

(f)

simple assembly of parts of articles to constitute a complete article;

(g)

a combination of two or more operations specified in subparagraphs (a) to (f);

(h)

slaughter of animals. Article 4
Where Lists A and B referred to in Article 3 provide that goods obtained in Malta or in the Community shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for such a percentage shall be:

—

on the one hand,
as regards products whose importation can be proved: their customs value at the time of importation,
as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;

—

and on the other hand,
the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation. Article 5
1. For the purpose of implementing Article 1, originating products whose transport is effected without entering into territory other than that of the Contracting Parties are considered as transported directly from Malta to the Community or from the Community to Malta. However, goods originating in Malta or in the Community and constituting one single consignment which is not split up may be transported through territory other than that of the Contracting Parties with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons and that the goods have remained under the surveillance of the customs authorities in the country of transit or warehousing, that they have not entered into commerce of such countries nor been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to maintain them in good condition. 2. Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the responsible customs authorities in the Community or in Malta by the production of:

(a)

a through bill of lading issued in the exporting country covering the passage through the country of transit; or

(b)

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

—

giving an exact description of the goods;

—

stating the dates of unloading and reloading of the goods or of their embarkation or disembarkation, identifying the ships used;

—

certifying the conditions under which the goods remained in the transit country;

(c)

or failing these, any substantiating documents. TITLE II
Arrangements for administrative cooperation
Article 6
1. Evidence of originating status, within the meaning of this Protocol, of products is given by a movement certificate EUR. 1 of which a specimen is given in Annex V to this Protocol. However, the evidence of originating status, within the meaning of this Protocol, of products which form the subject of postal consignments (including parcels), provided that they consist only of originating products and that the value does not exceed 1 000 units of account per consignment, may be given by a form EUR. 2, of which a specimen is given in Annex VI to this Protocol. The unit of account (u. a. ) has a value of 0. 88867088 gramme of fine gold. Should the unit of account be changed, the Contracting Parties shall make contact with each other at the level of the Association Council to redefine the value in terms of gold. 2. Without prejudice to Article 3 (3), where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the Brussels Nomenclature is imported by instalments on the conditions laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon importation of the first instalment. 3. 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 are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question. Article 7
1. A movement certificate EUR. 1 shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured. 2. In exceptional circumstances a movement certificate EUR. 1 may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary ommissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued. 3. A movement certificate EUR. 1 shall be issued only on application having been made in writing by the exporter. Such application shall be made on a form, of which a specimen is given in Annex V to this Protocol, which shall be completed in accordance with this Protocol. 4. A movement certificate EUR. 1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing the Agreement. 5. Applications for movement certificates EUR. 1 must be preserved for at least two years by the customs authorities of the exporting country. Article 8
1. The movement certificate EUR. 1 shall be issued by the customs authorities of the exporting State, if the goods can be considered ‘originating products’ within the meaning of this Protocol. 2. For the purpose of verifying whether the conditions stated in paragraph 1 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate. 3. It shall be the responsibility of the customs authorities of the exporting State to ensure that the forms referred to in Article 9 are duly completed. In particular, they shall check whether the space reserved for the description of the goods has been completed in such a manner as to exclude all possibility of fraudulent additions. To this end, the description of the goods must be indicated without leaving any blank lines. Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through. 4. The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities. Article 9
Movement certificates EUR. 1 shall be made out on the form of which a specimen is given in Annex V to this Protocol. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink and in capital letters. Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 or minus 5 mm in the length may be allowed. The paper used must be white-sized writing paper not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified. Article 10
1. Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate EUR. 1. 2. The exporter or his representative shall submit with his request any appropriate supporting document proving that the goods to be exported are such as to qualify for the issue of a movement certificate EUR. 1. Article 11
A movement certificate EUR. 1 must be submitted, within five months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered. Article 12
Movement certificates EUR. 1 shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement. Article 13
1. A movement certificate EUR. 1 which is submitted to the customs authorities of the importing State after the final date for presentation specified in Article 11, may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances. 2. In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date. Article 14
The discovery of slight discrepancies between the statements made in the movement certificate EUR. 1 and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void if it is duly established that the certificate does correspond to the goods submitted. Article 15
It shall always be possible to replace one or more movement certificates EUR. 1 by one or more other movement certificates EUR. 1 provided that this is done at the customs office where the goods are located. Article 16
Form EUR. 2, a specimen of which is given in Annex VI, shall be completed by the exporter or, under his responsibility, by his authorized representative. It shall be made out in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. If it is handwritten it must be completed in ink and in capital letters. If the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of the concept of ‘originating products’ the exporter may refer to this check in the ‘Remarks’ box of form EUR. 2. Form EUR. 2 shall be 210 × 148 mm. A tolerance of up to plus 8 or minus 5 mm in the length may be allowed. The paper used shall be white paper dressed for writing not containing mechanical pulp and weighing not less than 64 g/m2. The exporting States may reserve the right to print the forms themselves or may have them printed by printers they have approved. In the latter case each form must include a reference to such approval. In addition, the form must bear the distinctive sign attributed to the approved printer and a serial number, either printed or not, by which it can be identified. A form EUR. 2 shall be completed for each postal consignment. These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations. Article 17
1. Goods sent as small packages to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the production of a movement certificate EUR. 1 or the completion of a form EUR. 2, provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration. 2. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers' personal luggage. Article 18
1. Goods sent from the Community or from Malta for exhibition in another country and sold after the exhibition for importation into Malta or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Malta and provided that it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned these goods from the Community or from Malta to the country in which the exhibition is held and has exhibited them there;

(b)

the goods have been sold or otherwise disposed of by that exporter to someone in Malta or in the Community;

(c)

the goods have been consigned during the exhibition or immediately thereafter to Malta or to the Community in the state in which they were sent for exhibition;

(d)

the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A movement certificate EUR. 1 must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control. Article 19
1. When a certificate is issued within the meaning of Article 7 (2) of this Protocol after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 7 (3) of this Protocol:

—

indicate the place and date of exportation of the goods to which the certificate relates;

—

certify that no movement certificate EUR. 1 was issued at the time of exportation of the goods in question, and state the reasons. 2. The customs authorities may issue a movement certificate EUR. 1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file. Certificates issued retrospectively must be endorsed with one of the following phrases: ‘NACHTRÄGLICH AUSGESTELLT’, ‘DÉLIVRÉ A POSTERIORI’, ‘RILASCIATO A POSTERIORI’‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’. Article 20
In the event of the theft, loss or destruction of a movement certificate EUR. 1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. The duplicate issued in this way must be endorsed with one of the following words: ‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’. Article 21
Malta and the Community shall take all necessary steps to ensure that goods traded under cover of a movement certificate EUR. 1, and which in the course of transport use a free zone situated in their territory, are not replaced by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration. Article 22
In order to ensure the proper application of this title, Malta and the Community shall assist each other, through their respective customs administrations, in checking the authenticity of movement certificates EUR. 1 and the accuracy of the information concerning the actual origin of the products concerned and the declarations by exporters on forms EUR. 2. Article 23
Penalties shall be imposed on any person who, in order to enable goods to be accepted as eligible for preferential treatment, draws up or causes to be drawn up, either a document which contains incorrect particulars for the purpose of obtaining a movement certificate EUR. 1 or a form EUR. 2 containing incorrect particulars. Article 24
1. Subsequent verifications of movement certificates EUR. 1 and of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question. 2. For the purpose of implementing paragraph 1, the customs authorities of the importing State shall return the movement certificate EUR. 1 or the form EUR. 2, or a photocopy thereof, to the customs authorities of the exporting State, giving, where appropriate, the reasons of form or substance for an inquiry. The invoice, if it has been submitted, or a copy thereof shall be attached to the form EUR. 2 and the customs authorities shall forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate. If the customs authorities of the importing State decide to suspend execution of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary. 3. The customs authorities of the importing State shall be informed of the results of the verification as quickly as possible. These results must be such as to make it possible to determine whether the disputed movement certificate EUR. 1 or form EUR. 2 applies to the goods actually exported, and whether these goods can, in fact, qualify for the application of the preferential arrangements. When such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State, or when they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing State shall be under the legislation of the said State. Article 25
The Association Council may decide to amend the provisions of this Protocol. Article 26
1. The Community and Malta shall take any measures necessary to enable movement certificates EUR. 1 as well as forms EUR. 2 to be submitted, in accordance with Articles 11 and 12 of this Protocol, from the day on which it enters into force. 2. The certificates of type A. M. 1, as well as forms A. M. 2. may be used until stocks are exhausted and at the latest up to and including 30 June 1977 under the conditions laid down by this Protocol. 3. The movement certificates EUR. 1 and the forms EUR. 2 printed in the Member States before the date of the entry into force of this Protocol, and which do not conform to the models in Annexes V and VI to this Protocol, may continue to be used until stocks are exhausted, under the conditions laid down by this Protocol. Article 27
The Community and Malta shall each take the steps necessary to implement this Protocol. Article 28
The Annexes to this Protocol shall form an integral part thereof. Article 29
Those products accompanied by a movement certificate A. M. 1. issued under the provisions previously in force concerning origin shall be considered as originating products, in the sense of this Protocol, provided that the said certificate was issued before the entry into force of this Protocol. Article 30
The endorsements referred to in Articles 19 and 20 shall be inserted in the ‘Remarks’ box of the certificate. ANNEX I
EXPLANATORY NOTES
Note 1 — Articles 1 and 2
The terms ‘the Community’ and ‘Malta’ shall also cover the territorial waters of the Member States of the Community or of Malta respectively. Vessels operating on the high seas, including factory ships, on which fish caught is worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5. Note 2 — Article 1
In order to determine whether goods originate in the Community or in Malta it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not,
Note 3 — Articles 3 (1) and (2), and 4
The percentage rule constitutes, where the product obtained appears in List A, a criterion additional to that of change of heading for any non-originating product used. Note 4 — Article 1
Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing. Note 5 — Article 2(f)
The term ‘their vessels’ shall apply only to vessels:

—

which are registered or recorded in a Member State or in Malta;

—

which sail under the flag of a Member State or of Malta;

—

which are owned to an extent of at least 50 % by nationals of the Member States and Malta or by a company with its head office in a Member State or in Malta, of which the manager, managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such board, are nationals of the Member States or Malta and of which, in addition in the case of partnerships or limited companies, at least half the capital belongs to the Member States or Malta or to public bodies or nationals of the Member States or of Malta;

—

of which the captain and officers are all nationals of the Member States or of Malta;

—

of which at least 75 % of the crew are nationals of the Member States or of Malta. Note 6 — Article 4
‘Ex-works price’ shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture. ‘Customs value’ shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950. ANNEX II
LIST A
List of working or processing operations which result in a change of tariff heading without conferring the status of ‘originating products’ on the products undergoing such operations, or conferring this status only subject to certain conditions

Products obtained

Working or processing that does not confer the status of originating products

Working or processing that confers the status of originating products when the following conditions are met

CCT heading No

Description

02. 06

Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked

Salting, placing in brine, drying or smoking of meat and edible meat offals of heading Nos 02. 01 and 02. 04

03. 02

Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process

Drying, salting, placing in brine; smoking of fish, whether cooked or not

04. 02

Milk and cream, preserved, concentrated or sweetened

Preserving, concentrating, or adding sugar to milk or cream of heading No 04. 01

04. 03

Butter

Manufacture from milk or cream

04. 04

Cheese and curd

Manufacture from products of heading Nos 04. 01, 04. 02 and 04. 03

07. 02

Vegetables (whether or not cooked), preserved by freezing

Freezing of vegetables

07. 03

Vegetables, provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption

Placing in brine or in other solutions of vegetables of heading No 07. 01

07. 04

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

Drying, dehydration, evaporation cutting, grinding, powdering of vegetables of heading Nos 07. 01 to 07. 03

08. 10

Fruit (whether or not cooked), preserved by freezing, not containing added sugar

Freezing of fruit

08. 11

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

Placing in brine or in other solutions of fruit of heading Nos 08. 01 to 08. 09

08. 12

Fruit, dried, other than that falling within heading No 08. 01, 08. 02, 08. 03, 08. 04 or 08. 05

Drying of fruit

11. 01

Cereal flours

Manufacture from cereals

11. 02

Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground

Manufacture from cereals

11. 03

Flours of the leguminous vegetables falling within heading No 07. 05

Manufacture from dried leguminous vegetables

11. 04

Flours of the fruits falling within any heading in Chapter 8

Manufacture from fruits of Chapter 8

11. 05

Flour, meal and flakes of potato

Manufacture from potatoes

11. 06

Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No 07. 06

Manufacture from products of heading No 07. 06

11. 07

Malt, roasted or not

Manufacture from cereals

11. 08

Starches; inulin

Manufacture from cereals of Chapter 10, or from potatoes or other products of Chapter 7

11. 09

Wheat gluten, whether or not dried

Manufacture from wheat or wheat flours

15. 01

Lard, other pig fat and poultry fat, rendered or solvent-extracted

Manufacture from products of heading No 02. 05

15. 02

Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including ‘premier jus’) obtained from those unrendered fats

Manufacture from products of heading Nos 02. 01 and 02. 06

15. 04

Fats and oils, of fish and marine mammals, whether or not refined

Manufacture from fish or marine mammals caught by fishing vessels of third countries

15. 06

Other animal oils and fats (including neat's-foot oil and fats from bones or waste)

Manufacture from products of Chapter 2

ex ex 15. 07

Fixed vegetable oils, fluid or solid, crude, refined or purified, but not including Chinawood oil, myrtle-wax, Japan wax or oil of tung nuts, oleococca seeds or oiticia seeds; also not including oils of a kind used in machinery or mechanical appliances or for industrial purposes other than the manufacture of edible products

Manufacture from products of Chapters 7 and 12

16. 01

Sausages and the like, of meat, meat offal or animal blood

Manufacture from products of Chapter 2

16. 02

Other prepared or preserved meat or meat offal

Manufacture from products of Chapter 2

16. 04

Prepared or preserved fish, including caviar and caviar substitutes

Manufacture from products of Chapter 3

16. 05

Crustaceans and molluscs, prepared or preserved

Manufacture from products of Chapter 3

17. 02

Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel

Manufacture from any product

17. 04

Sugar confectionery, not containing cocoa

Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product

17. 05

Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion

Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product

18. 06

Chocolate and other food preparations containing cocoa

Manufacture from products of Chapter 17 the value of which exceeds 30 % of the value of the finished product

19. 01

Malt extract

Manufacture from products of heading No 11. 07

19. 02

Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa

Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product

19. 03

Macaroni, spaghetti and similar products

Manufacture from durum wheat

19. 04

Tapioca and sago; tapioca and sago substitutes from potato or other starches

Manufacture from potato starch

19. 05

Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products)

Manufacture from any product other than of Chapter 17 (1) or in which the value of the products of Chapter 17 used exceeds 30 % of the value of the finished product

19. 06

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products

Manufacture from products of Chapter 11

19. 07

Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit

Manufacture from products of Chapter 11

19. 08

Pastry, biscuits, cakes and other fine bakers', wares, whether or not containing cocoa in any proportion

Manufacture from products of Chapter 11

20. 01

Vegetables and fruit prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard

Preserving vegetables, fresh or frozen or preserved temporarily or preserved in vinegar

20. 02

Vegetables prepared or preserved otherwise than by vinegar or acetic acid

Preserving vegetables fresh or frozen

20. 03

Fruit preserved by freezing, containing added sugar

Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product

20. 04

Fruits, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystallized)

Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product

ex ex 20. 05

Jams, fruit jellies, marmalades, fruit purées and fruit pastes, being cooked preparations, containing added sugar

Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product

20. 06

Fruit otherwise prepared or preserved whether or not containing added sugar or spirit:

20. 06

(cont'd)

A. Nuts

Manufacture, without added sugar or spirit, in which the value of the constituent ‘originating products’ of heading Nos 08. 01, 08. 05 and 12. 01, represents at least 60 % of the value of the manufactured product

B. Other fruits

Manufactured from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product

ex ex 20. 07

Fruit juices (including grape must), whether or not containing added sugar, but unfermented and not containing spirit

Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product

ex ex 21. 01

Roasted chicory and extracts thereof

Manufacture from chicory roots, fresh or dried

21. 05

Soups and broths in liquid, solid or powder forms; homogenized food preparations

Manufacture from products of heading No 20. 02

22. 02

Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20. 07

Manufacture from fruit juices (2) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product

22. 06

Vermouths, and other wines of fresh grapes flavoured with aromatic extracts

Manufacture from products of heading No 08. 04, 20. 07, 22. 04 or 22. 05

22. 08

Ethyl alcohol or neutral spirits, undenatured, of a strength of 80o or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength

Manufacture from products of heading No 08. 04, 20. 07, 22. 04 or 22. 05

22. 09

Spirits (other than those of heading No 22. 08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as ‘concentrated extracts’) for the manufacture of beverages

Manufacture from products of heading No 08. 04, 20. 07, 22. 04 or 22. 05

22. 10

Vinegar and substitutes for vinegar

Manufacture from products of heading No 08. 04, 20. 07, 22. 04 or 22. 05

ex ex 23. 03

Residues from the manufacture of maize starch (excluding concentrated steeping liquours), of a protein content, calculated on the dry product, exceeding 40 % dry weight

Manufacture from maize or maize flour

23. 04

Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils

Manufacture from various products

23. 07

Sweetened forage; other preparations of a kind used in animal feeding

Manufacture from cereals and derived products, meat, milk, sugar and molasses

ex ex 24. 02

Cigarettes, cigars, smoking tobacco

Manufacture from products of heading No 24. 01 of which at least 70 % by quantity are ‘originating products’

ex ex 28. 38

Aluminium sulphate

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

30. 03

Medicaments (including veterinary medicaments)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

31. 05

Other fertilizers; goods of Chapter 31 in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

32. 06

Colour lakes

Manufacture from materials of heading No 32. 04 or 32. 05 (3)

32. 07

Other colouring matter; inorganic products of a kind used as luminophores

Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk barium carbonate and satin white (3)

33. 05

Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses

Manufacture from products of heading No 33. 01 (3)

35. 05

Dextrins and dextrin glues; soluble or roasted starches; starch glues

Manufacture from maize or potatoes

37. 01

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth

Manufacture from products of heading No 37. 02 (3)

37. 02

Film in rolls, sensitized, unexposed, perforated or not

Manufacture from products of heading No 37. 01 (3)

37. 04

Sensitized plates and film, exposed but not developed, negative or positive

Manufacture from products of heading No 37. 01 or 37. 02 (3)

38. 11

Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38. 12

Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38. 13

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 rods and electrodes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex ex 38. 14

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38. 15

Prepared rubber accelerators

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38. 17

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

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38. 18

Composite solvents and thinners for varnishes and similar products

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex ex 38. 19

Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding:

—

Fusel oil and Dippel's oil;

—

Naphthenic acids and their non-water-soluble salts, esters of naphthenic acids;

—

Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids;

—

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;

—

Mixed alkylbenzenes and mixed alkylnaphthalenes;

—

Ion exchangers;

—

Catalysts;

—

Getters for vacuum tubes;

—

Refractory cements or mortars and similar preparations;

—

Alkaline iron oxide for the purification of gas;

—

Carbon (excluding that in artificial graphite of heading No 38. 01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufactures

—

Sorbitol other than sorbitol of heading No 29. 04

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex ex 39. 02

Polymerization products

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

39. 07

Articles of materials of the kinds described in heading Nos 39. 01 to 39. 06

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

40. 05

Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40. 01 or 40. 02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

41. 08

Patent leather and imitation patent leather; metallized leather

Varnishing or metallizing of leather of heading Nos 41. 02 to 41. 07 (other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles) in which the value of the skin leather used does not exceed 50 % of the value of the finished product

43. 03

Articles of furskin

Making up from furskin in plates, crosses and similar forms (heading No ex ex 43. 02) (3)

44. 21

Complete wooden packing cases, boxes, crates, drums and similar packings

Manufacture from boards not cut to size

45. 03

Articles of natural cork

Manufacture from products of heading No 45. 01

48. 06

Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets

Manufacture from paper pulp

48. 14

Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

48. 15

Other paper and paperboard, cut to size or shape

Manufacture from paper pulp

48. 16

Boxes, bags and other packing containers, of paper or paperboard

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

49. 09

Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings

Manufacture from products of heading No 49. 11

49. 10

Calendars of any kind, of paper or paperboard, including calendar blocks

Manufacture from products of heading No 49. 11

50. 04 (4)

Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale

Manufacture from products other than those of heading No 50. 04

50. 05 (4)

Yarn spun from silk waste other than noil, not put up for retail sale

Manufacture from products of heading No 50. 03

50. 06 (4)

Yarn spun from noil silk, not put up for retail sale

Manufacture from products of heading No 50. 03

50. 07 (4)

Silk yarn and yarn spun from noil or other waste silk, put up for retail sale

Manufacture from products of heading Nos 50. 01 to 50. 03

ex ex 50. 08 (4)

Imitation catgut of silk

Manufacture from products of heading No 50. 01 or from products of heading No 50. 03 neither carded nor combed

50. 09 (5)

Woven fabrics of silk or of waste silk other than noil

Manufacture from products of heading No 50. 02 or 50. 03

50. 10 (5)

Woven fabrics of noil silk

Manufacture from products of heading No 50. 02 or 50. 03

51. 01 (4)

Yarn of man-made fibres (continuous), not put up for retail sale

Manufacture from chemical products or textile pulp

51. 02 (4)

Monofil, strip (artificial straw and the like) and imitatior catgut, of man-made fibre materials

Manufacture from chemical products or textile pulp

51. 03 (4)

Yarn of man-made fibres (continuous), put up for retail sale

Manufacture from chemical products or textile pulp

51. 04 (4)

Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51. 01 or 51. 02

Manufacture from chemical products or textile pulp

52. 01 (4)

Metallized yarn, being textile yarn spun with metal or covered with metal by any process

Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed

52. 02 (5)

Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like

Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste

53. 06 (4)

Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale

Manufacture from products of heading No 53. 01 or 53. 03

53. 07 (4)

Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale

Manufacture from products of heading No 53. 01 or 53. 03

53. 08 (4)

Yarn of fine animal hair (carded or combed), not put up for retail sale

Manufacture from raw fine animal hair of heading No 53. 02

53. 09 (4)

Yarn of horsehair or of other coarse animal hair, not put up for retail sale

Manufacture from raw coarse animal hair of heading No 53. 02 or from raw horsehair of heading No 05. 03

53. 10 (4)

Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale

Manufacture from materials of heading Nos 05. 03 and 53. 01 to 53. 04

53. 11 (5)

Woven fabrics of sheep's or lambs' wool or of fine animal hair

Manufacture from materials of heading Nos 53. 01 to 53. 05

53. 12 (5)

Woven fabrics of coarse animal hair other than horsehair

Manufacture from products of heading Nos 53. 02 to 53. 05

53. 13 (5)

Woven fabrics of horsehair

Manufacture from horsehair of heading No 05. 03

54. 03 (4)

Flax or ramie yarn, not put up for retail sale

Manufacture either from products of heading No 54. 01 neither carded nor combed or from products of heading No 54. 02

54. 04 (4)

Flax or ramie yarn, put up for retail sale

Manufacture from materials of heading No 54. 01 or 54. 02

54. 05 (5)

Woven fabrics of flax or of ramie

Manufacture from materials of heading No 54. 01 or 54. 02

55. 05 (4)

Cotton yarn, not put up for retail sale

Manufacture from materials of heading No 55. 01 or 55. 03

55. 06 (4)

Cotton yarn, put up for retail sale

Manufacture from materials of heading No 55. 01 or 55. 03

55. 07 (5)

Cotton gauze

Manufacture from materials of heading No 55. 01, 55. 03 or 55. 04

55. 08 (5)

Terry towelling and similar terry fabrics, of cotton

Manufacture from materials of heading No 55. 01, 55. 03 or 55. 04

55. 09 (5)

Other woven fabrics of cotton

Manufacture from materials of heading No 55. 01, 55. 03 or 55. 04

56. 01

Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56. 02

Continuous filament tow for the manufacture of man-made fibres (discontinuous)

Manufacture from chemical products or textile pulp

56. 03

Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56. 04

Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56. 05 (4)

Yarn of man-made fibres (discontinuous or waste), not put up for retail sale

Manufacture from chemical products or textile pulp

56. 06 (4)

Yarn of man-made fibres (discontinuous or waste), put up for retail sale

Manufacture from chemical products or textile pulp

56. 07 (5)

Woven fabrics of man-made fibres (discontinuous or waste)

Manufacture from products of heading Nos 56. 01 to 56. 03

57. 05 (4)

Yarn of true hemp

Manufacture from raw true hemp

57. 06 (4)

Yarn of jute or of other textile bast fibres of heading No 57. 03

Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57. 03

57. 07 (4)

Yarn of other vegetable textile fibres

Manufacture from raw vegetable textile fibres of heading No 57. 02 or 57. 04

57. 08

Paper yarn

Manufacture from products of Chapter 47, from chemical products, textile pulp or from natural textile fibres discontinuous man-made fibres or their waste, neither carded nor combed

57. 09 (5)

Woven fabrics of true hemp

Manufacture from products of heading No 57. 01

57. 10 (5)

Woven fabrics of jute or of other textile bast fabrics of heading No 57. 03

Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57. 03

57. 11 (5)

Woven fabrics of other vegetable textile fibres

Manufacture from materials of heading No 57. 02 or 57. 04 or from coir yarn of heading No 57. 07

57. 12

Woven fabrics of paper yarn

Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste

58. 01 (6)

Carpets, carpeting and rugs, knotted (made up or not)

Manufacture from materials of heading Nos 50. 01 to 50. 03, 51. 01, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or 57. 01 to 57. 04

58. 02 (6)

Other carpets, carpeting, rugs, mats and matting, and ‘Kelem’, ‘Schumacks’ and ‘Karamanie’ rugs and the like (made up or not)

Manufacture from materials of heading Nos 50. 01 to 50. 03, 51. 01, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03, 57. 01 to 57. 04 or from coir yarn of heading No 57. 07

58. 04 (6)

Woven pile fabrics and chenille fabrics (other than terry toweiling or similar terry fabrics of cotton of heading No 55. 08 and fabrics of heading No 58. 05)

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03, 57. 01 to 57. 04 or from chemical products or textile pulp

58. 05 (6)

Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No 58. 06

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or 57. 01 to 57. 04 or from chemical products or textile pulp

58. 06 (6)

Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or from chemical products or textile pulp

58. 07 (6)

Chenille yarn (including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52. 01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or from chemical products or textile pulp

58. 08 (6)

Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or from chemical products or textile pulp

ex ex 58. 09 (6)

Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; mechanically made lace, in the piece, in strips or in motifs

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or from chemical products or textile pulp

58. 10

Embroidery, in the piece, in strips or in motifs

Manufacture in which the value of the product used does not exceed 50 % of the value of finished product

59. 01 (6)

Wadding and articles of wadding; textile flock and dust and mill neps

Manufacture either from natural fibres or from chemical products or textile pulp

59. 02 (6)

Felt and articles of felt, whether or not impregnated or coated

Manufacture either from natural fibres or from chemical products or textile pulp

ex ex 59. 02 (6)

Needled felt, whether or not impregnated or coated

Manufacture from fibre or continuous polypropylene filament of which the denomination of the filaments is less than 8 denier and of which the value does not exceed 40 % of the value of the finished product

59. 03 (6)

Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated

Manufacture either from natural fibres or from chemical products or textile pulp

59. 04 (6)

Twine, cordage, ropes and cables, plaited or not

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57. 07

59. 05 (6)

Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57. 07

59. 06 (6)

Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57. 07

59. 07

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

Manufacture from yarn

59. 08

Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials

Manufacture from yarn

59. 09

Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil

Manufacture from yarn

59. 10 (6)

Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not

Manufacture either from yarn or from textile fibres

59. 11

Rubberized textile fabrics, other than rubberized knitted or crocheted goods

Manufacture from yarn

59. 12

Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like

Manufacture from yarn

59. 13 (6)

Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads

Manufacture from single yarn

59. 15 (6)

Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or 57. 01 to 57. 04 or from chemical products or textile pulp

59. 16 (6)

Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or 57. 01 to 57. 04 or from chemical products or textile pulp

59. 17 (6)

Textile fabrics and textile articles, of a kind commonly used in machinery or plant

Manufacture from materials of heading Nos 50. 01 to 50. 03, 53. 01 to 53. 05, 54. 01, 55. 01 to 55. 04, 56. 01 to 56. 03 or 57. 01 to 57. 04 or from chemical products or textile pulp

ex ex Chapter 60 (6)

Knitted and crocheted goods, excluding knitted or crocheted goods obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from natural fibres, carded or combed, from materials of heading Nos 56. 01 to 56. 03, from chemical products or textile pulp

ex ex 60. 02

Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (7)

ex ex 60. 03

Stockings, under stockings, socks, anklesocks, sockettes and the like, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (7)

ex ex 60. 04

Under garments, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (7)

ex ex 60. 05

Outer garments and other articles, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (7)

ex ex 60. 06

Other articles, knitted or crocheted, elastic or rubberized (including elastic knee-caps and elastic stockings), obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (7)

61. 01

Men's and boys' outer garments

Manufacture from yarn (7)
 (8)

ex ex 61. 01

Fire resistant equipment of cloth covered by foil of aluminized polyester

Manufacture from uncoated cloth of which the value does not exceed 40 % of the value of the finished product (7)
 (8)

ex ex 61. 02

Women's, girls' and infants' outer garments, not embroidered

Manufacture from yarn (7)
 (8)

ex ex 61. 02

Fire resistant equipment of cloth covered by foil of aluminized polyester

Manufacture from uncoated cloth of which the value does not exceed 40 % of the value of the finished product (7)
 (8)

ex ex 61. 02

Women's, girls' and infants' outer garments, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (7)

61. 03

Men's and boys' under garments, including collars, shirt fronts and cuffs

Manufacture from yarn (7)
 (8)

61. 04

Women's, girls' and infants' under garments

Manufacture from yarn (7)
 (8)

ex ex 61. 05

Handkerchiefs, not embroidered

Manufacture from unbleached single yarn (7)
 (8)
 (9)

ex ex 61. 05

Handkerchiefs, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (7)

ex ex 61. 06

Shawls, scarves, mufflers, mantillas, veils and the like, not embroidered

Manufacture from unbleached single yarn of natural textile fibres or discontinuous man-made fibres or their waste, or from chemical products or textile pulp (7)
 (8)

ex ex 61. 06

Shawls, scarves, mufflers, mantillas, veils and the like, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (7)

61. 07

Ties, bow ties and cravats

Manufacture from yarn (7)
 (8)

ex ex 61. 08

Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered

Manufacture from yarn (7)
 (8)

ex ex 61. 08

Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (7)

61. 09

Corsets, corset-belts, suspender-belts, brassières, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic

Manufacture from yarn (7)
 (8)

61. 10

Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods

Manufacture from yarn (7)
 (8)

ex ex 61. 10

Fire resistant equipment of cloth covered by foil of aluminized polyester

Manufacture from uncoated cloth of which the value does not exceed 40 % of the value of the finished product (7)
 (8)

61. 11

Made up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets)

Manufacture from yarn (7)
 (8)

62. 01

Travelling rugs and blankets

Manufacture from unbleached yarn of Chapters 50 to 56 (8)
 (9)

ex ex 62. 02

Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; not embroidered

Manufacture from unbleached single yarn (8)
 (9)

ex ex 62. 02

Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product

62. 03

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

Manufacture from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste (8)
 (9)

62. 04

Tarpaulins, sails, awnings, sunblinds, tents and camping goods

Manufacture from single unbleached yarn (8)
 (9)

62. 05

Other made up textile articles (including dress patterns)

Manufacture in which the value of the products used does not exceed 40 % of the value of the finished product

64. 01

Footwear with outer soles and uppers of rubber or artificial plastic material

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64. 02

Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64. 01) with outer soles of rubber or artificial plastic material

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64. 03

Footwear with outer soles of wood or cork

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64. 04

Footwear with outer soles of other materials

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

65. 03

Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65. 01, whether or not lined or trimmed

Manufacture from textile fibres

65. 05

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

Manufacture either from yarn or from textile fibres

66. 01

Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex ex 70. 07

Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved) whether or not surface ground or polished; multiple-walled insulating glass

Manufacture from drawn, cast or rolled glass of heading Nos 70. 04 to 70. 06

70. 08

Safety glass consisting of toughened or laminated glass, shaped or not

Manufacture from drawn, cast or rolled glass of heading Nos 70. 04 to 70. 06

70. 09

Glass mirrors (including rear-view mirrors), unframed, framed or backed

Manufacture from drawn, cast or rolled glass of heading Nos 70. 04 to 70. 06

71. 15

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

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

73. 07

Blooms, billets, slabs and sheet bars (including tinplate bars) of iron or steel; pieces roughly shaped by forging, of iron or steel

Manufacture from products of heading No 73. 06

73. 08

Iron or steel coils re-rolling

Manufacture from products of heading No 73. 07

73. 09

Universal plates of iron or steel

Manufacture from products of heading No73. 07 or 73. 08

73. 10

Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel

Manufacture from products of heading No 73. 07

73. 11

Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements

Manufacture from products of heading Nos 73. 07 to 73. 10, 73. 12 or 73. 13

73. 12

Hoop and strip, of iron or steel, hot-rolled or cold-rolled

Manufacture from products of heading Nos 73. 07 to 73. 09 or 73. 13

73. 13

Sheets and plates, of iron or steel, hot-rolled or cold-rolled

Manufacture from products of heading Nos 73. 07 to 73. 09

73. 14

Iron or steel wire, whether or not coated, but not insulated

Manufacture from products of heading No 73. 10

73. 16

Railway and tramway track construction material of iron or steel, the following: rails, checkrails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bed-plates, ties and other material specialized for joining or fixing rails

Manufacture from products of heading No 73. 06

73. 18

Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits

Manufacture from products of heading Nos 73. 06 and 73. 07 or heading No 73. 15 in the forms specified in heading Nos 73. 06 and 73. 07

74. 03

Wrought bars, rods, angles, shapes and sections, of copper; copper wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 04

Wrought plates, sheets and strip, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 05

Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0-15 mm

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 06

Copper powder and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 07

Tubes and pipes and blanks therefor, of copper; hollow bars of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 08

Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 09

Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquified gas), of copper, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 10

Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 11

Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 12

Expanded metal, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 13

Chain and parts thereof, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 14

Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 15

Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 16

Springs, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 17

Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 18

Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

74. 19

Other articles of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

75. 02

Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

75. 03

Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

75. 04

Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of nickel

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

75. 05

Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

75. 06

Other articles of nickel

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

76. 02

Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 03

Wrought plates, sheets and strip, of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 04

Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0. 20 mm

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 05

Aluminium powders and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 06

Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 07

Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 08

Structures, complete or incomplete, whether or not assembled, and parts of structures (for example, hangars and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 09

Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquified gas), of aluminium, of a capacity exceeding 300 litres, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 10

Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 11

Containers of aluminium for compressed or liquified gas

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 12

Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, but excluding insulated electric wires and cables

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 13

Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 14

Expanded metal, of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 15

Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

76. 16

Other articles of aluminium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

77. 02

Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

77. 03

Other articles of magnesium

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

78. 02

Wrought bars, rods, angles, shapes and sections, of lead; lead wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

78. 03

Wrought plates, sheets and strip, of lead

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

78. 04

Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1. 7 kg/m2; lead powders and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

78. 05

Tubes and pipes and blanks therefor, of lead; hollow bars and tube and pipe fittings (for example, joints, elbows, sockets, flanges and S-bends)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

78. 06

Other articles of lead

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (3)

79. 02

Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

79. 03

Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

79. 04

Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

79. 05

Gutters, roof capping,, skylight frames, and other fabricated building components, of zinc

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

79. 06

Other articles of zinc

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

80. 02

Wrought bars, rods, angles, shapes and sections, of tin; tin wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

80. 03

Wrought plates, sheets and strip, of tin

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

80. 04

Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 kg/m2; tin powders and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

80. 05

Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of tin

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

82. 05

Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screwdriving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product (3)

82. 06

Knives and cutting blades, for machines or for mechanical appliances

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product (3)

ex ex Chapter 84

Boilers, machinery and mechanical appliances and parts thereof, excluding refrigerators and refrigerating equipment (electrical and other) (No 84. 15) and sewing machines, including furniture specially designed for sewing machines (ex No 84. 41)

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

84. 15

Refrigerators and refrigerating equipment (electrical and other)

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

ex ex 84. 41

Sewing machines, including furniture for sewing machines

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that:

(a)

at least 50 % in value of the materials and parts (10) used for the assembly of the head (motor excluded) are originating products, and

(b)

the thread tension, crochet and zigzag mechanisms are originating products

ex ex Chapter 85

Electrical machinery and equipment; parts thereof; excluding products of heading No 85. 14 or 85. 15

Working, processing or assembly in which the value of the non-originating material and parts used does not exceed 40 % of the value of the finished product

85. 14

Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that:

(a)

at least 50 % in value of the materials and parts (10) used are originating products, and

(b)

the value of the non-originating transistors used does not exceed 3 % of the value of the finished product (11)

85. 15

Radioteiegraphic and radiotelephonic transmission and reception apparatus; radiobroadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40o/o of the value of the finished product, and provided that:

(a)

at least 50 % in value of the materials and parts (10) used are originating products, and

(b)

the value of the non-originating transistors used does not exceed 3 % of the value of the finished product (11)

Chapter 86

Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered)

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

ex ex Chapter 87

Vehicles, other than railway or tramway rolling-stock, and parts thereof, excluding products of heading No 87. 09

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

87. 09

Motor-cycles, autocycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

ex ex Chapter 90

Optical, photographic cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus and parts thereof, excluding products of heading No 90. 05, 90. 07, 90. 08, 90. 12 or 90. 26

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

90. 05

Refracting telescopes (monocular and binocular), prismatic or not

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

90. 07

Photographic cameras; photographic flashlight apparatus

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

90. 08

Cinematographic cameras projectors, sound recorders and sound reproducers; any combination of these articles

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

90. 12

Compound optical microscopes, whether or not provided with means for photographing or projecting the image

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

90. 26

Gas, liquid and electricity supply or production meters; calibrating meters therefor

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

ex ex Chapter 91

Clocks and watches and parts thereof, excluding products of heading No 91. 04 or 91. 08

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

91. 04

Other clocks

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

91. 08

Clock movements, assembled

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (10) used are originating products

ex ex Chapter 92

Musical instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; parts and accessories of such articles; excluding products of heading No 92. 11

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product

92. 11

Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that:

(a)

at least 50 % in value of the materials and parts (10) used are originating products, and

(b)

the value of the non-originating transistors used does not exceed 3 % of the value of the finished product (11)

Chapter 93

Arms and ammunition; parts thereof

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

96. 02

Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

97. 03

Other toys; working models of a kind used for recreational purposes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

98. 01

Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap fasteners and press-studs; blanks and parts of such articles

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

98. 08

Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

(1)  This rule does not apply where the use of maize of the ‘zea indurata’ type or ‘durum wheat’ is concerned. (2)  This rule does not apply where fruit juices of pineapple, lime and grapefruit are concerned. (3)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (4)  For yarn composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. (5)  For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased:

(i)

to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within heading Nos ex ex 51. 01 and ex ex 58. 07;

(ii)

to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (6)  For products composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which products of the other textile materials of which the mixed product is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased:

(i)

to 20 % where the product in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within heading Nos ex ex 51. 01 and ex ex 58. 07;

(ii)

to 30 % where the product in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (7)  Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (8)  These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B. (9)  For products obtained from two or more textile materials, this rule does not apply to one or more of the mixed textile materials if its or their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (10)  In determining the value of products, materials and parts, the following must be taken into account:

(a)

in respect of originating products, materials and parts, the first verifiable price paid, in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out ;

(b)

in respect of products, materials and parts other than those referred to under (a), the provisions of Article 4 of this Protocol determining:

(i)

the value of imported products,

(ii)

the value of products of undetermined origin. (11)  This percentage is not cumulative with the 40 %. ANNEX III
LIST B
List of working or processing operations which do not result in a change of tariff heading, but which do confer the status of ‘originating products’ on the products undergoing such operations

Finished products

Working or processing that confers the status of originating products

CCT beading No

Description

Incorporation of non-originating materials and parts in boilers, machinery, mechanical appliances, etc. , of Chapters 84 to 92 in boilers and radiators of heading No 73. 37 and in the products contained in heading Nos 97. 07 and 98. 03 does not make such products lose their status of originating products, provided that the value of these products does not exceed 5 % of the value of the finished product

13. 02

Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 50 % of the value of the finished product

ex ex 15. 10

Fatty alcohols

Manufacture from fatty acids

ex ex 21. 03

Prepared mustard

Manufacture from mustard flour

ex ex 22. 09

Whisky of an alcoholic strength of less than 50o

Manufacture from alcohol deriving exclusively from the distillation of cereals and in which the value of the non-originating constituent products does not exceed 15 % of the value of the manufactured product

ex ex 25. 09

Earth colours, calcined or powdered

Crushing and calcination or powdering of earth colours

ex ex 25. 15

Marble squared by sawing, of a thickness not exceeding 25 cm

Sawing into slabs or sections, polishing, grinding and cleaning of marble, including marble not further worked than roughly split, roughly squared or squared by sawing, of a thickness exceeding 25 cm

ex ex 25. 16

Granite, porphyry, basalt, sandstone and other monumental and building stone, squared by sawing, of a thickness not exceeding 25 cm

Sawing of granite, porphyry, basalt, sandstone and other building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing, of a thickness exceeding 25 cm

ex ex 25. 18

Calcined dolomite; agglomerated dolomite (including tarred dolomite)

Calcination of unworked dolomite

ex ex Chapters 28 to 37

Products of the chemical and allied industries excluding calcined, crushed and powdered natural aluminium calcium phosphates, treated thermically (ex ex 31. 03) and essential oils other than of citrus fruit, terpeneless (ex ex 33. 01)

Working or processing in which the value of the non-originating products used does not exceed 20 % of the value of the finished product

ex ex 31. 03

Calcined, crushed and powdered natural aluminium calcium phosphates, treated thermically

Crushing and powdering of calcined natural aluminium calcium phosphates, treated thermically

ex ex 33. 01

Essential oils, other than of citrus fruit, terpeneless

Deterpenation of essential oils other than of citrus fruit

ex ex Chapter 38

Miscellaneous chemical products, other than refined tall oil (ex ex 38. 05) and sulphate turpentine refined (ex ex 38. 07)

Working or processing in which the value of the non-originating materials used does not exceed 20 % of the value of the finished product

ex ex 38. 05

Refined tall oil

Refining of crude tall oil

ex ex 38. 07

Sulphate turpentine, purified

Purification consisting of the distillation or refining of raw sulphate turpentine

ex ex Chapter 39

Artificial plastic materials, cellulose ethers and esters, artificial resins and articles made of these materials, excepting films of ionomers (ex ex 39. 02)

Working or processing in which the value of the non-originating materials used does not exceed 20 % of the value of the finished product

ex ex 39. 02

Ionomer film

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

ex ex 40. 01

Slabs of crepe rubber for soles

Lamination of crepe sheets of natural rubber

ex ex 40. 07

Rubber thread and cord, textile-covered

Manufacture from rubber thread or cord

ex ex 41. 01

Sheep and lambskins without the wool

Removing wool from sheep and lambskins in the wool

ex ex 41. 02

Retanned bovine cattle leather (including buffalo leather) and equine leather, except leather of heading Nos 41. 06 to 41. 08

Retanning of bovine cattle leather (including buffalo leather) and equine leather, not further prepared than tanned

ex ex 41. 03

Retanned sheep and lambskin leather except leather of heading Nos 41. 06 to 41. 08

Retanning of sheep and lambskin leather, not further prepared than tanned

ex ex 41. 04

Retanned goat and kidskin leather, except leather of heading Nos 41. 06 to 41. 08

Retanning of goat and kidskin leather, not further prepared than tanned

ex ex 41. 05

Other kinds of retanned leather, except leather of heading Nos 41. 06 to 41. 08

Retanning of other kinds of leather, not further prepared than tanned

ex ex 43. 02

Assembled furskins

Bleaching, dyeing, dressing, cutting and assembling of tanned or dressed furskins

ex ex 50. 03

Silk waste carded or combed

Carding or combing waste silk

ex ex 50. 09
ex ex 50. 10
ex ex 51. 04
ex ex 53. 11
ex ex 53. 12
ex ex 53. 13
ex ex 54. 05
ex ex 55. 07
ex ex 55. 08
ex ex 55. 09
ex ex 56. 07

Printed fabrics

Printing accompanied by finishing operations (bleaching, dressing, drying, steaming, burling, mending, impregnating, sanforizing, mercerizing) of fabrics the value of which does not exceed 47. 5 % of the value of the finished product

ex ex 59. 14

Incandescent gas mantles

Manufacture from tubular gas mantle fabric

ex ex 68. 03

Articles of slate, including articles of agglomerated slate

Manufacture of articles of slate

ex ex 68. 13

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

Manufacture of articles of asbestos or of mixtures with a basis of asbestos, or of mixtures with a basis of asbestos and magnesium carbonate

ex ex 68. 15

Articles of mica, including bonded mica splittings on a support of paper or fabric

Manufacture of articles of mica

ex ex 70. 10

Cut-glass bottles

Cutting of bottles the value of which does not exceed 50 % of the value of the finished product

70. 13

Glassware (other than articles falling in heading No 70. 19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or similar uses

Cutting of glassware the value of which does not exceed 50 % of the value of the finished product or decoration, with the exception of silk-screen printing, carried out entirely by hand, of hand-blown glassware the value of which does not exceed 50 % of the value of the finished product

ex ex 70. 20

Articles made from glass fibre

Manufacture from unworked glass fibre

ex ex 71. 02

Precious and semi-precious stones, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)

Manufacture from unworked precious and semiprecious stones

ex ex 71. 03

Synthetic or reconstructed precious or semi-precious stones, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)

Manufacture from unworked synthetic or reconstructed precious or semi-precious stones

ex ex 71. 05

Silver and silver alloys, including silver gilt and platinum-plated silver, semi-manufactured

Rolling, drawing, beating or grinding of unwrought silver and silver alloys

ex ex 71. 05

Silver, including silver gilt and platinum-plated silver, unwrought

Alloying or electrolytic separation of unwrought silver and silver alloys

ex ex 71. 06

Rolled silver, semi-manufactured

Rolling, drawing, beating or grinding of unwrought rolled silver

ex ex 71. 07

Gold, including platinum-plated gold, semi-manufactured

Rolling, drawing, beating or grinding of unwrought gold, including platinum-plated gold

ex ex 71. 07

Gold, including platinum-plated gold, unwrought

Alloying or electrolytic separation of unwrought gold or gold alloys

ex ex 71. 08

Rolled gold on base metal or silver, semi-manufactured

Rolling, drawing, beating or grinding of unwrought rolled gold on base metal or silver

ex ex 71. 09

Platinum and other metals of the platinum group, semi-manufactured

Rolling, drawing, beating or grinding of unwrought platinum or other metals of the platinum group

ex ex 71. 09

Platinum and other metals of the platinum group, unwrought

Alloying or electrolytic separation of unwrought platinum or other metals of the platinum group

ex ex 71. 10

Rolled platinum or other platinum group metals, on base metal or precious metal, semi-manufactured

Rolling, drawing, beating or grinding of unwrought rolled platinum or other unwrought platinum group metals or precious metal

ex ex 73. 15

Alloy steel and high carbon steel:

—

in the forms mentioned in heading Nos 73. 07 to 73. 13

Manufacture from products in the forms mentioned in heading No 73. 06

—

in the forms mentioned in heading No 73. 14

Manufacture from products in the forms mentioned in heading No 73. 06 or 73. 07

ex ex 74. 01

Unrefined copper (blister copper and other)

Smelting of copper matte

ex ex 74. 01

Refined copper

Fire-refining or electrolytic refining of unrefined copper (blister copper and other), copper waste or scrap

ex ex 74. 01

Copper alloy

Fusion and thermal treatment of refined copper, copper waste or scrap

ex ex 75. 01

Unwrought nickel (excluding electro-plating anodes of heading No 75. 05)

Refining by electrolysis, by fusion or chemically, of nickel mattes, nickel speiss and other intermediate products of nickel metallurgy

ex ex 75. 01

Unwrought nickel except nickel alloys

Refining of waste by electrolysis, by melting or by chemical means of waste and scrap

ex ex 76. 01

Unwrought aluminium

Manufacture by thermal or electrolytic treatment of unalloyed aluminium and scrap

ex ex 77. 04

Beryllium wrought

Rolling, drawing or grinding of unwrought beryllium the value of which does not exceed 50 % of the value of the finished product

ex ex 78. 01

Refined lead

Manufacture by thermal refining from bullion lead

ex ex 81. 01

Tungsten, wrought

Manufacture from unwrought tungsten the value of which does not exceed 50 % of the value of the finished product

ex ex 81. 02

Molybdenum, wrought

Manufacture from unwrought molybdenum the value of which does not exceed 50 % of the value of the finished product

ex ex 81. 03

Tantalum, wrought

Manufacture from unwrought tantalum the value of which does not exceed 50 % of the value of the finished product

ex ex 81. 04

Other base metals, wrought

Manufacture from other base metals, unwrought the value of which does not exceed 50 % of the value of the finished product

ex ex 83. 06

Indoor ornaments made from base metals than other statuettes

Working or processing in which the value of the non-originating materials used does not exceed 30 % of the value of the finished product

84. 06

Internal combustion piston engines

Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product

ex ex 84. 08

Engines and motors, excluding reaction engines and gas turbines

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (2) used are originating products

84. 16

Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass working machines) and cylinders thereof

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product

ex ex 84. 17

Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, for wood, paper pulp, paper and paperboard manufacturing industries

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product

84. 31

Machinery for making or finishing cellulosic pulp, paper or paperboard

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product

84. 33

Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product

ex ex 84. 41

Sewing machines, including furniture specially designed for sewing machines

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that:

(a)

at least 50 % of the materials and parts (3) used for assembly of the head (motor excluded) are originating products, and

(b)

the thread tension, crochet and zigzag mechanisms are originating products

85. 14

Microphones and stands therefor; loudspeakers; audiofrequency electric amplifiers

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product and provided that at least 50 % of the materials and parts used are originating products (4)

85. 15

Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio, broadcasting and television transmission and reception apparatus (including receivers incorporatting sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus

Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product and provided that at least 50 % of the materials and parts used are originating products (4)

87. 06

Parts and accessories of the motor vehicles of heading Nos 87. 01 to 87. 03

Working, processing or assembly in which the value of the materials and parts used does not exceed 15 % of the value of the finished product

ex ex 94. 01

Chairs and other seats (other than those falling within heading No 94. 02) whether or not convertible into beds, made of base metals

Working, processing or assembly in which unstuffed cotton cloth is used of a weight of 300 g/m2 or less in the form ready to use, of which the value does not exceed 25 % of the value of the finished product (1)

ex ex 94. 03

Other furniture of base metal

Working, processing or assembly in which unstuffed cotton cloth is used of a weight of 300 g/m2 or less in the form ready to use of which the value does not exceed 25 % of the value of the finished product (1)

ex ex 95. 01

Articles of tortoise-shell

Manufacture from worked tortoise-shell

ex ex 95. 02

Articles of mother of pearl

Manufacture from worked mother of pearl

ex ex 95. 03

Articles of ivory

Manufacture from worked ivory

ex ex 95. 04

Articles of bone (excluding whalebone)

Manufacture from worked bone (excluding whalebone)

ex ex 95. 05

Articles of horn, coral (natural or agglomerated) or of other animal carving material

Manufacture from worked horn, coral (natural or agglomerated) or other animal carving material

ex ex 95. 06

Articles of vegetable carving material (for example, corozo)

Manufacture from worked vegetable carving material (for example, corozo)

ex ex 95. 07

Articles of jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum

Manufacture from worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum

ex ex 98. 11

Smoking pipes, pipe bowls, of wood, root or other materials

Manufacture from roughly shaped blocks

(1)  This rule docs not apply when the general rule of change of tariff heading is applied to the other non-originating parts which are part of the composition of the final product. (2)  In determining the value of products, materials and parts, the following must be taken into account:

(a)

in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out;

(b)

in respect of other products, materials and parts, the provisions of Article 4 of this Protocol determining:

(i)

the value of imported products,

(ii)

the value of products of undetermined origin. (3)  In determining the value of products, materials and parts, the following must be be taken into account:

(a)

in respect of originating products, materials and parts, the first verifiable price paid, in case of sale, for the said products in the territory of the country where working, processing or assembly is carried out;

(b)

in respect of products, materials and parts, either than those referred to under (a), the provisions of Article 4 of this Protocol determining:

(i)

the value of imported products,

(ii)

the value of products of undetermined origin. (4)  The application of this rule must not have the elfect of allowing the exceeding of the percentage of 3 % for the originating transistors laid down in List A for the same tariff heading. ANNEX IV
LIST C
List of products excluded from the scope of this Protocol

CCT heading No

Description

ex ex 27. 07

Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more than 65 % by volume distils at a temperature of up to 250o C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

27. 09
to 27. 16

Mineral oils and products of their distillation; bituminous substances; mineral waxes

ex ex 29. 01

Hydrocarbons:

—

acyclic

—

cyclanes and cyclenes, excluding azulenes

—

benzene, toluene, xylenes

for use as power or heating fuels

ex ex 34. 03

Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals

ex ex 34. 04

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

ex ex 38. 14

Prepared additives for lubricants

ANNEX V
MOVEMENT CERTIFICATE

ANNEX VI