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Par Latvijas Republikas un Ungārijas Republikas brīvās tirdzniecības līguma papildprotokolu nr.2

Īsumā

Šis likums apstiprina un pieņem papildprotokolu Nr.2 brīvās tirdzniecības līgumam starp Latviju un Ungāriju, kas atjaunina noteikumus par preču izcelsmi un administratīvo sadarbību. Tas nodrošina pareizu paneiropeiskās kumulācijas sistēmas darbību un veicina tirdzniecības attiecības.

Ko tas regulē

  • Preču izcelsmes definīciju un noteikumus.
  • Administratīvās sadarbības metodes starp Latviju un Ungāriju.
  • Kumulācijas noteikumus, kas ļauj izmantot materiālus no citām valstīm, lai noteiktu preces izcelsmi.
  • Izmaiņas Harmonizētajā sistēmā, kas piemērojamas no 2002. gada 1. janvāra, attiecībā uz preču klasifikāciju.

Kas tas attiecas

  • Latvijas Republika un Ungārijas Republika.
  • Uzņēmumi un personas, kas iesaistītas tirdzniecībā starp Latviju un Ungāriju, kā arī ar citām kumulācijas sistēmā iekļautajām valstīm.

Galvenie punkti

  • Papildprotokols Nr.2 aizstāj iepriekšējo Protokolu 3 un tā pielikumus, kas kļūst par neatņemamu šī papildprotokola daļu.
  • Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas.
  • Papildprotokols stājas spēkā otrajā mēnesī pēc tam, kad saņemta pēdējā diplomātiskā nota, kas apstiprina iekšējo juridisko prasību izpildi.
  • Preces tiek uzskatītas par Latvijas vai Ungārijas izcelsmes, ja tās ir pilnībā iegūtas attiecīgajā valstī vai ir pietiekami apstrādātas, izmantojot materiālus no citām kumulācijas valstīm (piemēram, Bulgārijas, Čehijas Republikas, Igaunijas, Islandes, Lietuvas, Norvēģijas, Polijas, Rumānijas, Slovēnijas, Slovākijas Republikas, Šveices (ieskaitot Lihtenšteinu), Turcijas vai Eiropas Kopienas).
Likuma teksts
Likuma teksts

Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Latvijas Republikas un Ungārijas Republikas brīvās tirdzniecības līguma papildprotokolu nr.2 1.pants. 2002.gada 29.oktobrī Rīgā parakstītais Latvijas Republikas un Ungārijas Republikas brīvās tirdzniecības līguma papildprotokols nr.2 (turpmāk — Papildprotokols) ar šo likumu tiek pieņemts un apstiprināts. 2 2.pants. Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas. Līdz ar likumu izsludināms Papildprotokols angļu valodā un tā tulkojums latviešu valodā. 3 3.pants. Papildprotokols stājas spēkā tā 2.pantā noteiktajā laikā un kārtībā, un Ārlietu ministrija par to paziņo laikrakstā "Latvijas Vēstnesis". 4 Likums Saeimā pieņemts 2002.gada 19.decembrī. Valsts prezidente V.Vīķe-Freiberga Rīgā 2002.gada 28.decembrī ADDITIONAL PROTOCOL No. 2 TO THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF LATVIA AND THE REPUBLIC OF HUNGARY The Republic of Latvia (hereinafter called Latvia) and the Republic of Hungary (hereinafter called Hungary),Having regard to the Free Trade Agreement between the Republic of Latvia and the Republic of Hungary, signed in Budapest on 10 June 1999 (hereinafter referred to as "Agreement") and Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative co-operation to this Agreement (hereinafter referred to as "Protocol 3");Recognising that the consolidation of the amendments made to Protocol 3 over the years of the implementation of diagonal cumulation between the Parties shall ensure the proper operation of the system of pan-European cumulation and foster the intensification of mutually beneficial trade relations among the Parties and contribute to the process of integration in Europe;Having in mind that the amendments to the Harmonised System applicable as from 1.1.2002 bear on changes that should be incorporated in the consolidated text of Protocol 3;In accordance with the provisions of Article 37 of the Agreement;Have decided as follows:Article 1Protocol 3 and Annexes to it shall be replaced by the new Protocol 3 and Annexes to it, which shall constitute an integral part of this Additional Protocol No.2.Article 2This Additional Protocol No.2 shall enter into force on the first day of the second month following the receipt of the latter diplomatic note confirming that the internal legal requirements for the entry into force of this Additional Protocol No.2 have been fulfilled.Done at Riga this 29th day of October, 2002 in two originals, each in the English language, both texts being equally authentic. The Representative of the Republic of LatviaThe Representative of the Republic of HungaryKaspars GerhardsIstv‡n MajorState Secretary Ministry of EconomicsDeputy State Secretary Ministry of Foreign AffairsPROTOCOL 3CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE CO-OPERATIONTABLE OF CONTENTSTITLE I GENERAL PROVISIONSArticle 1 DefinitionsTITLE II DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"Article 2 General requirementsArticle 3 Cumulation in LatviaArticle 4 Cumulation in HungaryArticle 5 Wholly obtained productsArticle 6 Sufficiently worked or processed productsArticle 7 Insufficient working or processingArticle 8 Unit of qualificationArticle 9 Accessories, spare parts and toolsArticle 10 SetsArticle 11 Neutral elementsTITLE III TERRITORIAL REQUIREMENTSArticle 12 Principle of territorialityArticle 13 Direct transportArticle 14 ExhibitionsTITLE IV DRAWBACK OR EXEMPTIONArticle 15 Prohibition of drawback of, or exemption from, customs dutiesTITLE V PROOF OF ORIGINArticle 16 General requirementsArticle 17 Procedure for the issue of a movement certificate EUR.1Article 18 Movement certificates EUR.1 issued retrospectivelyArticle 19 Issue of a duplicate movement certificate EUR.1Article 20 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previouslyArticle 20a Accounting segregationArticle 21 Conditions for making out an invoice declarationArticle 22 Approved exporterArticle 23 Validity of proof of originArticle 24 Submission of proof of originArticle 25 Importation by instalmentsArticle 26 Exemptions from proof of originArticle 27 Supporting documentsArticle 28 Preservation of proof of origin and supporting documentsArticle 29 Discrepancies and formal errorsArticle 30 Amounts expressed in euroTITLE VI ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATIONArticle 31 Mutual assistanceArticle 32 Verification of proofs of originArticle 33 Dispute settlementArticle 34 PenaltiesArticle 35 Free zonesTITLE VII FINAL PROVISIONSArticle 36 Sub-Committee on customs and origin mattersArticle 37 AnnexesArticle 38 Amendments to the ProtocolArticle 39 Implementation of the ProtocolList of AnnexesAnnex I: Introductory notes to the list in Annex II to Protocol 3Annex II: List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating statusAnnex III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1Annex IV: Text of the invoice declarationJoint DeclarationsJoint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System. Title IGENERAL PROVISIONSArticle 1DefinitionsFor the purposes of this Protocol:(a) "manufacture" means any kind of working or processing including assembly or specific operations;(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;(c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;(d) "goods" means both materials and products;(e) "customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);(f) "ex-works price" means the price paid for the product ex works to the manufacturer in Latvia or in Hungary in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;(g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in Latvia or in Hungary,(h) "value of originating materials" means the value of such materials as defined in (g) applied mutatis mutandis;(i) "value added" shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in Latvia or in Hungary;(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";(k) "classified" refers to the classification of a product or material under a particular heading;(l) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;(m) "territories" includes territorial waters. Title IIDEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"Article 2General requirements1. For the purpose of implementing this Agreement, the following products shall be considered as originating in Latvia:(a) products wholly obtained in Latvia within the meaning of Article 5;(b) products obtained in Latvia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Latvia within the meaning of Article 6;2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Hungary:(a) products wholly obtained in Hungary within the meaning of Article 5;(b) products obtained in Hungary incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Hungary within the meaning of Article 6.Article 3Cumulation in Latvia1. Without prejudice to the provisions of Article 2

(1), products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Bulgaria, the Czech Republic, Estonia, Hungary, Iceland, Latvia, Lithuania, Norway, Poland, Romania, Slovenia, the Slovak Republic, Switzerland (including Liechtenstein)1, Turkey or in the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and each of these countries, provided that the working or processing carried out in Latvia goes beyond the operations referred to in Article
  1. It shall not be necessary that such materials have undergone sufficient working or processing.
  2. Where the working or processing carried out in the Latvia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Latvia only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph
  3. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.
  4. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Latvia, retain their origin if exported into one of these countries.
  5. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.Article 4Cumulation in Hungary
  6. Without prejudice to the provisions of Article 2
(2), products shall be considered as originating in Hungary if such products are obtained there, incorporating materials originating in Bulgaria, the Czech Republic, Estonia, Hungary, Iceland, Latvia, Lithuania, Norway, Poland, Romania, Slovenia, the Slovak Republic, Switzerland (including Liechtenstein)1, Turkey or in the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Hungary and each of these countries, provided that the working or processing carried out in Hungary goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.2. Where the working or processing carried out in Hungary does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Hungary only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Hungary.3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Hungary, retain their origin if exported into one of these countries.4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.Article 5Wholly obtained products1. The following shall be considered as wholly obtained in Latvia or in Hungary:(
  1. a)mineral products extracted from their soil or from their seabed;(
  2. b)vegetable products harvested there;(
  3. c)live animals born and raised there;(
  4. d)products from live animals raised there;(
  5. e)products obtained by hunting or fishing conducted there;(
  6. f)products of sea fishing and other products taken from the sea outside the territorial waters of Latvia or of Hungary by their vessels;(
  7. g)products made aboard their factory ships exclusively from products referred to in (f);(
  8. h)used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;(
  9. i)waste and scrap resulting from manufacturing operations conducted there;(
  10. j)products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;(
  11. k)goods produced there exclusively from the products specified in (
  12. a)to (j).2. The terms "their vessels" and "their factory ships" in paragraph 1(
  13. f)and (
  14. g)shall apply only to vessels and factory ships:(
  15. a)which are registered or recorded in Latvia or in Hungary;(
  16. b)which sail under the flag of Latvia or of Hungary;(
  17. c)which are owned to an extent of at least 50 per cent by nationals of Latvia or of Hungary, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of Latvia or of Hungary and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;(
  18. d)of which the master and officers are nationals of Latvia or of Hungary; and(
  19. e)of which at least 75 per cent of the crew are nationals of Latvia or of Hungary.Article 6Sufficiently worked or processed products1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II of this Protocol are fulfilled.The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:(
  20. a)their total value does not exceed 10 per cent of the ex-works price of the product;(
  21. b)any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.Article 7Insufficient working or processing1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:(
  22. a)preserving operations to ensure that the products remain in good condition during transport and storage;(
  23. b)breaking-up and assembly of packages;(
  24. c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;(
  25. d)ironing or pressing of textiles;(
  26. e)simple painting and polishing operations;(
  27. f)husking, partial or total bleaching, polishing, and glazing of cereals and rice;(
  28. g)operations to colour sugar or form sugar lumps;(
  29. h)peeling, stoning and shelling, of fruits, nuts and vegetables;(
  30. i)sharpening, simple grinding or simple cutting;(
  31. j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);(
  32. k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;(
  33. l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;(
  34. m)simple mixing of products, whether or not of different kinds,(
  35. n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;(
  36. o)a combination of two or more operations specified in (
  37. a)to (n);(
  38. p)slaughter of animals.2. All operations carried out either in Latvia or in Hungary on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.Article 8Unit of qualification1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product, which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.It follows that:(
  39. a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;(
  40. b)when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.Article 9Accessories, spare parts and toolsAccessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.Article 10SetsSets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.Article 11Neutral elementsIn order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:(
  41. a)energy and fuel;(
  42. b)plant and equipment;(
  43. c)machines and tools;(
  44. d)goods which do not enter and which are not intended to enter into the final composition of the product.Title IIITERRITORIAL REQUIREMENTSArticle 12Principle of territoriality1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Latvia or in Hungary.2. Except as provided for in Articles 3 and 4, where originating goods exported from Latvia or from Hungary to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:(
  45. a)the returning goods are the same as those exported; and(
  46. b)they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside Latvia or Hungary on materials exported from Latvia or from Hungary and subsequently re-imported there, provided:(
  47. a)the said materials are wholly obtained in Latvia or in Hungary or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and(
  48. b)it can be demonstrated to the satisfaction of the customs authorities that:
  49. i)the re-imported goods have been obtained by working or processing the exported materials; and
  50. ii)the total added value acquired outside Latvia or Hungary by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside Latvia or Hungary. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside Latvia or Hungary by applying the provisions of this Article, shall not exceed the stated percentage.5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside Latvia or Hungary, including the value of the materials incorporated there.6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6
(2)is applied.7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System8. Any working or processing of the kind covered by the provisions of this Article and done outside Latvia or Hungary shall be done under the outward processing arrangements, or similar arrangements.Article 13Direct transport1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between Latvia and Hungary or through the territories of the other countries referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.Originating products may be transported by pipeline across territory other than that of Latvia or Hungary.2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:(
  1. a)a single transport document covering the passage from the exporting country through the country of transit; or(
  2. b)a certificate issued by the customs authorities of the country of transit: (
  3. i)giving an exact description of the products; (
  4. ii)stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and (iii) certifying the conditions under which the products remained in the transit country; or(
  5. c)failing these, any substantiating documents.Article 14Exhibitions1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in Latvia or in Hungary shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:(
  6. a)an exporter has consigned these products from Latvia or from Hungary to the country in which the exhibition is held and has exhibited them there;(
  7. b)the products have been sold or otherwise disposed of by that exporter to a person in Latvia or in Hungary ;(
  8. c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and(
  9. d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. Title IVDRAWBACK OR EXEMPTIONArticle 15Prohibition of drawback of, or exemption from, customs duties1. Non-originating materials used in the manufacture of products originating in Latvia, in Hungary or in one of the other countries referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in Latvia or in Hungary to drawback of, or exemption from, customs duties of whatever kind.2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in Latvia or in Hungary to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8
(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
  1. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement. Title VPROOF OF ORIGINArticle 16General requirements
  2. Products originating in Latvia shall, on importation into Hungary and products originating in Hungary shall, on importation into Latvia benefit from the Agreement upon submission of either:(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or(b) in the cases specified in Article 21
(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified. The text of the invoice declaration appears in Annex IV.
  1. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.Article 17Procedure for the issue of a movement certificate EUR.
  2. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
  3. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
  4. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
  5. A movement certificate EUR.1 shall be issued by the customs authorities of Latvia or of Hungary if the products concerned can be considered as products originating in Latvia, in Hungary or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
  6. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
  7. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
  8. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.Article 18Movement certificates EUR.1 issued retrospectively
  9. Notwithstanding Article 17
(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:(
  1. a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or(
  2. b)it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:EN "ISSUED RETROSPECTIVELY"LV "IZDOTS PĒC PREČU EKSPORTA"HU "KIADVA VISSZAMENÖLEGES HATēLLYAL".5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.Article 19Issue of a duplicate movement certificate EUR.11. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.2. The duplicate issued in this way must be endorsed with one of the following words:EN "DUPLICATE"LV "DUBLIKĀTS"HU "MēSODLAT".3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.Article 20Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previouslyWhen originating products are placed under the control of a customs office in Latvia or in Hungary, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within Latvia or Hungary. The replacement movement certificate(
  3. s)EUR.1 shall be issued by the customs office under whose control the products are placed.Article 20aAccounting segregation1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks.2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks.3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.Article 21Conditions for making out an invoice declaration1. An invoice declaration as referred to in Article 16
(1)(
  1. b)may be made out:(
  2. a)by an approved exporter within the meaning of Article 22, or(
  3. b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.2. An invoice declaration may be made out if the products concerned can be considered as products originating in Latvia, in Hungary or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand-written, it shall be written in ink in printed characters.5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.Article 22Approved exporter1. The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as 'approved exporter', who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.4. The customs authorities shall monitor the use of the authorisation by the approved exporter.5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.Article 23Validity of proof of origin1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.Article 24Submission of proof of originProofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.Article 25Importation by instalmentsWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(
  4. a)of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.Article 26Exemptions from proof of origin1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers' personal luggage.Article 27Supporting documentsThe documents referred to in Articles 17
(3)and 21
(3)used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in Latvia, in Hungary or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:(
  1. a)direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;(
  2. b)documents proving the originating status of materials used, issued or made out in Latvia or in Hungary where these documents are used in accordance with domestic law;(
  3. c)documents proving the working or processing of materials in Latvia or in Hungary, issued or made out in Latvia or in Hungary, where these documents are used in accordance with domestic law;(
  4. d)movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in Latvia or in Hungary in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.Article 28Preservation of proof of origin and supporting documents1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17
(3).2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21
(3).3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17
(2).
  1. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.Article 29Discrepancies and formal errors
  2. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
  3. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.Article 30Amounts expressed in euro
  4. For the application of the provisions of Article 21
(1)(b) and Article 26
(3)in cases where products are invoiced in a currency other than euro, amounts in the national currencies of Latvia, of Hungary and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.2. A consignment shall benefit from the provisions of Article 21
(1)(b) or Article 26
(3)by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
  1. The amounts to be used in the national currency of Latvia or of Hungary shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to Latvia and to Hungary by 15 October and shall apply from 1 January the following year.
  2. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
  3. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of Latvia or of Hungary. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.Title VIARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATIONArticle 31Mutual assistance
  4. The customs authorities of Latvia and of Hungary shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
  5. In order to ensure the proper application of this Protocol, Latvia and Hungary shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.Article 32Verification of proofs of origin
  6. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
  7. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
  8. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
  9. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
  10. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Latvia, in Hungary or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
  11. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.Article 33Dispute settlementWhere disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.Article 34PenaltiesPenalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.Article 35Free zones
  12. Latvia and Hungary shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
  13. By means of an exemption to the provisions contained in paragraph 1, when products originating in Latvia or in Hungary are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol. Title VIIFINAL PROVISIONSArticle 36Sub-Committee on customs and origin matters
  14. The Customs Sub-Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.
  15. The Sub-Committee shall be composed of experts of Parties who are responsible for origin and customs questions.Article 37AnnexesThe Annexes to this Protocol shall form an integral part thereof.Article 38Amendments to the ProtocolThe Joint Committee may decide to amend the provisions of this Protocol.Article 39Implementation of the ProtocolThe Parties shall each take the steps necessary to implement this Protocol.________________________
(1)The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement on the European Economic Area. Annex ITO PROTOCOL 3INTRODUCTORY NOTES TO THE LIST IN ANNEX II TO PROTOCOL 3Note 1:The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol. Note 2:2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied. Note 3:3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in Latvia or in Hungary. Example:An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading ex 7224.If this forging has been forged in Latvia from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in Latvia. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(
  1. s)(even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.However, the expression "Manufacture from materials of any heading, including other materials of heading ." or " Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(
  2. s)may be used, except those of the same description as the product as given in column 2 of the list.3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. Example:The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles). Example:The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example:In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is, the fibre stage.3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. Note 4:4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.4.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.4.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. Note 5:5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.The following are the basic textile materials:- silk,- wool,- coarse animal hair,- fine animal hair,- horsehair,- cotton,- paper-making materials and paper,- flax,- true hemp,- jute and other textile bast fibres,- sisal and other textile fibres of the genus Agave,- coconut, abaca , ramie and other vegetable textile fibres,- synthetic man-made filaments,- artificial man-made filaments,- current-conducting filaments,- synthetic man-made staple fibres of polypropylene,- synthetic man-made staple fibres of polyester,- synthetic man-made staple fibres of polyamide,- synthetic man-made staple fibres of polyacrylonitrile,- synthetic man-made staple fibres of polyimide,- synthetic man-made staple fibres of polytetrafluoroethylene,- synthetic man-made staple fibres of poly(phenylene sulphide),- synthetic man-made staple fibres of poly(vinyl chloride),- other synthetic man-made staple fibres,- artificial man-made staple fibres of viscose,- other artificial man-made staple fibres,- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,- products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,- other products of heading 5605. Example:A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn. Example:A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric. Example:Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures. Example:If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.5.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn.5.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 % in respect of this strip. Note 6:6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles. Example:If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. Note 7:7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:(
  3. a)vacuum-distillation;(
  4. b)redistillation by a very thorough fractionation-process;(
  5. c)cracking;(
  6. d)reforming;(
  7. e)extraction by means of selective solvents;(
  8. f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;(
  9. g)polymerisation;(
  10. h)alkylation;(
  11. i)isomerisation.7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:(
  12. a)vacuum-distillation;(
  13. b)redistillation by a very thorough fractionation-process;(
  14. c)cracking;(
  15. d)reforming;(
  16. e)extraction by means of selective solvents;(
  17. f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;(
  18. g)polymerisation;(
  19. h)alkylation;(
  20. ij)isomerisation;(
  21. k)in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);(
  22. l)in respect of products of heading 2710 only, deparaffining by a process other than filtering;(
  23. m)in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;(
  24. n)in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 0C, by the ASTM D 86 method;(
  25. o)in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;(
  26. p)in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.Annex IITO PROTOCOL 3LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NONORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUSThe products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement. HS headingDescription of productWorking or processing, carried out on non-originating materials, which confers originating statusChapter 1Live animalsAll the animals of Chapter 1 shall be wholly obtainedChapter 2Meat and edible meat offalManufacture in which all the materials of Chapters 1 and 2 used are wholly obtainedChapter 3Fish and crustaceans, molluscs and other aquatic invertebratesManufacture in which all the materials of Chapter 3 used are wholly obtainedex Chapter 4Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 4 used are wholly obtained0403Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoaManufacture in which:- all the materials of Chapter 4 used are wholly obtained,- all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and- the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex Chapter 5Products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 5 used are wholly obtainedex 0502Prepared pigs', hogs' or boars' bristles and hairCleaning, disinfecting, sorting and straightening of bristles and hairChapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageManufacture in which:- all the materials of Chapter 6 used are wholly obtained, and- the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 7Edible vegetables and certain roots and tubersManufacture in which all the materials of Chapter 7 used are wholly obtainedChapter 8Edible fruit and nuts; peel of citrus fruits or melonsManufacture in which:- all the fruit and nuts used are wholly obtained, and- the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the productex Chapter 9Coffee, tea, maté and spices; except for:Manufacture in which all the materials of Chapter 9 used are wholly obtained0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportionManufacture from materials of any heading0902Tea, whether or not flavouredManufacture from materials of any headingex 0910Mixtures of spicesManufacture from materials of any headingChapter 10CerealsManufacture in which all the materials of Chapter 10 used are wholly obtainedex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for:Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtainedex 1106Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713Drying and milling of leguminous vegetables of heading 0708Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderManufacture in which all the materials of Chapter 12 used are wholly obtained1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:- Mucilages and thickeners, modified, derived from vegetable productsManufacture from non-modified mucilages and thickeners- OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedManufacture in which all the materials of Chapter 14 used are wholly obtainedex Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:Manufacture from materials of any heading, except that of the product1501Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:- Fats from bones or wasteManufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506- OtherManufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 02071502Fats of bovine animals, sheep or goats, other than those of heading 1503- Fats from bones or wasteManufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506- OtherManufacture in which all the materials of Chapter 2 used are wholly obtained1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:- Solid fractionsManufacture from materials of any heading, including other materials of heading 1504- OtherManufacture in which all the materials of Chapters 2 and 3 used are wholly obtainedex 1505Refined lanolinManufacture from crude wool grease of heading 15051506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:- Solid fractionsManufacture from materials of any heading, including other materials of heading 1506- OtherManufacture in which all the materials of Chapter 2 used are wholly obtained1507 to 1515Vegetable oils and their fractions:- Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumptionManufacture from materials of any heading, except that of the product- Solid fractions, except for that of jojoba oilManufacture from other materials of headings 1507 to 1515- OtherManufacture in which all the vegetable materials used are wholly obtained1516Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further preparedManufacture in which:- all the materials of Chapter 2 used are wholly obtained, and- all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used1517Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516Manufacture in which:- all the materials of Chapters 2 and 4 used are wholly obtained, and- all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be usedChapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebratesManufacture:- from animals of Chapter 1, and/or- in which all the materials of Chapter 3 used are wholly obtainedex Chapter 17Sugars and sugar confectionery; except for:Manufacture from materials of any heading, except that of the productex 1701Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matterManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:- Chemically-pure maltose and fructoseManufacture from materials of any heading, including other materials of heading 1702- Other sugars in solid form, containing added flavouring or colouring matterManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product- OtherManufacture in which all the materials used are originatingex 1703Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matterManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1704Sugar confectionery (including white chocolate), not containing cocoaManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productChapter 18Cocoa and cocoa preparationsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1901Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:- Malt extractManufacture from cereals of Chapter 10- OtherManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:- Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscsManufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained- Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscsManufacture in which:- all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and- all the materials of Chapters 2 and 3 used are wholly obtained1903Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar formsManufacture from materials of any heading, except potato starch of heading 11081904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or includedManufacture:- from materials of any heading, except those of heading 1806,- in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1905Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsManufacture from materials of any heading, except those of Chapter 11ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants; except for:Manufacture in which all the fruit, nuts or vegetables used are wholly obtainedex 2001Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acidManufacture from materials of any heading, except that of the productex 2004 and ex 2005Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acidManufacture from materials of any heading, except that of the product2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matterManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex 2008- Nuts, not containing added sugar or spiritsManufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product- Peanut butter; mixtures based on cereals; palm hearts; maize (corn)Manufacture from materials of any heading, except that of the product- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozenManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex Chapter 21Miscellaneous edible preparations; except for:Manufacture from materials of any heading, except that of the product2101Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereofManufacture:- from materials of any heading, except that of the product, and- in which all the chicory used is wholly obtained2103Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:- Sauces and preparations therefor; mixed condiments and mixed seasoningsManufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used- Mustard flour and meal and prepared mustardManufacture from materials of any headingex 2104Soups and broths and preparations thereforManufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 20052106Food preparations not elsewhere specified or includedManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex Chapter 22Beverages, spirits and vinegar; except for:Manufacture:- from materials of any heading, except that of the product, and- in which all the grapes or materials derived from grapes used are wholly obtained2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009Manufacture:- from materials of any heading, except that of the product,- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and- in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strengthManufacture:- from materials of any heading, except heading 2207 or 2208, and- in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beveragesManufacture:- from materials of any heading, except heading 2207 or 2208, and- in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volumeex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture from materials of any heading, except that of the productex 2301Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumptionManufacture in which all the materials of Chapters 2 and 3 used are wholly obtainedex 2303Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weightManufacture in which all the maize used is wholly obtainedex 2306Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oilManufacture in which all the olives used are wholly obtained2309Preparations of a kind used in animal feedingManufacture in which:- all the cereals, sugar or molasses, meat or milk used are originating, and- all the materials of Chapter 3 used are wholly obtainedex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture in which all the materials of Chapter 24 used are wholly obtained2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originatingex 2403Smoking tobaccoManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originatingex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:Manufacture from materials of any heading, except that of the productex 2504Natural crystalline graphite, with enriched carbon content, purified and groundEnriching of the carbon content, purifying and grinding of crude crystalline graphiteex 2515Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cmex 2516Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcinedex 2519Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be usedex 2520Plasters specially prepared for dentistryManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcined or powderedCalcination or grinding of earth coloursChapter 26Ores, slag and ashManufacture from materials of any heading, except that of the productex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:Manufacture from materials of any heading, except that of the productex 2707Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuelsOperations of refining and/or one or more specific process(
  27. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the productex 2709Crude oils obtained from bituminous mineralsDestructive distillation of bituminous materials2710Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oilsOperations of refining and/or one or more specific process(
  28. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product2711Petroleum gases and other gaseous hydrocarbonsOperations of refining and/or one or more specific process(
  29. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product2712Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not colouredOperations of refining and/or one or more specific process(
  30. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materialsOperations of refining and/or one or more specific process(
  31. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocksOperations of refining and/or one or more specific process(
  32. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)Operations of refining and/or one or more specific process(
  33. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the productex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2805"Mischmetall"Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 2811Sulphur trioxideManufacture from sulphur dioxideManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 2840Sodium perborateManufacture from disodium tetraborate pentahydrateManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 29Organic chemicals; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2901Acyclic hydrocarbons for use as power or heating fuelsOperations of refining and/or one or more specific process(
  34. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the productex 2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuelsOperations of refining and/or one or more specific process(
  35. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the productex 2905Metal alcoholates of alcohols of this heading and of ethanolManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2932- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any headingManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product2933Heterocyclic compounds with nitrogen hetero-atom(
  36. s)onlyManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2939Concentrates of poppy straw containing not less than 50 % by weight of alkaloidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 30Pharmaceutical products; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail saleManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product- Other— Human bloodManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product— Animal blood prepared for therapeutic or prophylactic usesManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product — Blood fractions other than antisera, haemoglobin, blood globulins and serum globulinsManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product— Haemoglobin, blood globulins and serum globulinsManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product— OtherManufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product3003 and 3004Medicaments (excluding goods of heading 3002, 3005 or 3006):- Obtained from amikacin of heading 2941Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product- OtherManufacture:- from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 3006Waste pharmaceuticals specified in note 4(
  37. k)to this ChapterThe origin of the product in its original classification shall be retainedex Chapter 31Fertilizers; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3105Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:- sodium nitrate- calcium cyanamide- potassium sulphate- magnesium potassium sulphateManufacture:- from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3201Tannins and their salts, ethers, esters and other derivativesManufacture from tanning extracts of vegetable originManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3205Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes ()Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oilsManufacture from materials of any heading, including materials of a different "group" () in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3403Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsOperations of refining and/or one or more specific process(
  38. es)()orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product3404Artificial waxes and prepared waxes:- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale waxManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product- OtherManufacture from materials of any heading, except:- hydrogenated oils having the character of waxes of heading 1516,Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and- materials of heading 3404However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the productex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:- Starch ethers and estersManufacture from materials of any heading, including other materials of heading 3505Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture from materials of any heading, except those of heading 1108Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3507Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 37Photographic or cinematographic goods; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:- Instant print film for colour photography, in packsManufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposedManufacture from materials of any heading, except those of headings 3701 and 3702Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3704Photographic plates, film paper, paperboard and textiles, exposed but not developedManufacture from materials of any heading, except those of headings 3701 to 3704Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 38Miscellaneous chemical products; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3801- Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product- Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oilsManufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3803Refined tall oilRefining of crude tall oilManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentineManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3806Ester gumsManufacture from resin acidsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3807Wood pitch (wood tar pitch)Distillation of wood tarManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rodsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products3811Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product- OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3812Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenadesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removersManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronicsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3819Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3820Anti-freezing preparations and prepared de-icing fluidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3822Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materialsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:- Industrial monocarboxylic fatty acids, acid oils from refiningManufacture from materials of any heading, except that of the product- Industrial fatty alcoholsManufacture from materials of any heading, including other materials of heading 38233824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:- The following of this heading:— Prepared binders for foundry moulds or cores based on natural resinous products— Naphthenic acids, their water-insoluble salts and their esters— Sorbitol other than that of heading 2905Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product— Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts— Ion exchangers— Getters for vacuum tubes— Alkaline iron oxide for the purification of gas— Ammoniacal gas liquors and spent oxide produced in coal gas purification— Sulphonaphthenic acids, their water-insoluble salts and their esters— Fusel oil and Dippel's oil— Mixtures of salts having different anions— Copying pastes with a basis of gelatin, whether or not on a paper or textile backing- OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3901 to 3915Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer contentManufacture in which:- the value of all the materials used does not exceed 50 % of the ex-works price of the product, and- within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ()Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product- OtherManufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ()Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3907- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ()- PolyesterManufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary formsManufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product3916 to 3921Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-workedManufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product- Other:— Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer contentManufacture in which:- the value of all the materials used does not exceed 50 % of the ex-works price of the product, and- within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ()Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product— OtherManufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product ()Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3916 and ex 3917Profile shapes and tubesManufacture in which:- the value of all the materials used does not exceed 50 % of the ex-works price of the product, and- within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3920- Ionomer sheet or filmManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodiumManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product- Sheets of regenerated cellulose, polyamides or polyethyleneManufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the productex 3921Foils of plastic, metallisedManufacture from highly-transparent polyester-foils with a thickness of less than 23 micron ()Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product3922 to 3926Articles of plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 40Rubber and articles thereof; except for:Manufacture from materials of any heading, except that of the productex 4001Laminated slabs of crepe rubber for shoesLamination of sheets of natural rubber4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or stripManufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:- Retreaded pneumatic, solid or cushion tyres, of rubberRetreading of used tyres- OtherManufacture from materials of any heading, except those of headings 4011 and 4012ex 4017Articles of hard rubberManufacture from hard rubberex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture from materials of any heading, except that of the productex 4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further preparedRetanning of tanned leatherOrManufacture from materials of any heading, except that of the product4107, 4112 and 4113Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114Manufacture from materials of any heading, except headings 4104 to 4113ex 4114Patent leather and patent lami

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