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 laminated leather; metallised leatherManufacture from materials of headings 4104 to 4106, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the productChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)Manufacture from materials of any heading, except that of the productex Chapter 43Furskins and artificial fur; manufactures thereof; except for:Manufacture from materials of any heading, except that of the productex 4302Tanned or dressed furskins, assembled:- Plates, crosses and similar formsBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins- OtherManufacture from non-assembled, tanned or dressed furskins4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading 4302ex Chapter 44Wood and articles of wood; wood charcoal; except for:Manufacture from materials of any heading, except that of the productex 4403Wood roughly squaredManufacture from wood in the rough, whether or not stripped of its bark or merely roughed downex 4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointedPlaning, sanding or end-jointingex 4408Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointedSplicing, planing, sanding or end-jointingex 4409Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:- Sanded or end-jointedSanding or end-jointing- Beadings and mouldingsBeading or mouldingex 4410 to ex 4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or mouldingex 4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to sizeex 4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of woodManufacture from riven staves, not further worked than sawn on the two principal surfacesex 4418- Builders' joinery and carpentry of woodManufacture from materials of any heading, except that of the product.
\nHowever, cellular wood panels, shingles and shakes may be used- Beadings and mouldingsBeading or mouldingex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading, except drawn wood of heading 4409ex Chapter 45Cork and articles of cork; except for:Manufacture from materials of any heading, except that of the product4503Articles of natural corkManufacture from cork of heading 4501Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkManufacture from materials of any heading, except that of the productChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardManufacture from materials of any heading, except that of the productex Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:Manufacture from materials of any heading, except that of the productex 4811Paper and paperboard, ruled, lined or squared onlyManufacture from paper-making materials of Chapter 474816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 474817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationeryManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4818Toilet paperManufacture from paper-making materials of Chapter 47ex 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibresManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4820Letter padsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47ex Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:Manufacture from materials of any heading, except that of the product4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials of any heading, except those of headings 4909 and 49114910Calendars of any kind, printed, including calendar blocks:- Calendars of the \"perpetual\" type or with replaceable blocks mounted on bases other than paper or paperboardManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product- OtherManufacture from materials of any heading, except those of headings 4909 and 4911ex Chapter 50Silk; except for:Manufacture from materials of any heading, except that of the productex 5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste5004 to ex 5006Silk yarn and yarn spun from silk wasteManufacture from ():- raw silk or silk waste, carded or combed or otherwise prepared for spinning,- other natural fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5007Woven fabrics of silk or of silk waste:- Incorporating rubber threadManufacture from single yarn ()- OtherManufacture from ():- coir yarn,- natural fibres,- man-made staple fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the productex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture from materials of any heading, except that of the product5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehairManufacture from ():- raw silk or silk waste, carded or combed or otherwise prepared for spinning,- natural fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:- Incorporating rubber threadManufacture from single yarn ()- OtherManufacture from ():- coir yarn,- natural fibres,- man-made staple fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the productex Chapter 52Cotton; except for:Manufacture from materials of any heading, except that of the product5204 to 5207Yarn and thread of cottonManufacture from ():- raw silk or silk waste, carded or combed or otherwise prepared for spinning,- natural fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5208 to 5212Woven fabrics of cotton:- Incorporating rubber threadManufacture from single yarn ()- OtherManufacture from ():- coir yarn,- natural fibres,- man-made staple fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the productex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture from materials of any heading, except that of the product5306 to 5308Yarn of other vegetable textile fibres; paper yarnManufacture from ():- raw silk or silk waste, carded or combed or otherwise prepared for spinning,- natural fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:- Incorporating rubber threadManufacture from single yarn ()- OtherManufacture from ():- coir yarn,- jute yarn,- natural fibres,- man-made staple fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product5401 to 5406Yarn, monofilament and thread of man-made filamentsManufacture from ():- raw silk or silk waste, carded or combed or otherwise prepared for spinning,- natural fibres, not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5407 and 5408Woven fabrics of man-made filament yarn:- Incorporating rubber threadManufacture from single yarn ()- OtherManufacture from ():
\nHowever, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the setex Chapter 64Footwear, gaiters and the like; parts of such articles; except for:Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64066406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture from materials of any heading, except that of the productex Chapter 65Headgear and parts thereof; except for:Manufacture from materials of any heading, except that of the product6503Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmedManufacture from yarn or textile fibres ()6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmedManufacture from yarn or textile fibres ()ex Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:Manufacture from materials of any heading, except that of the product6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture from materials of any heading, except that of the productex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:Manufacture from materials of any heading, except that of the productex 6803Articles of slate or of agglomerated slateManufacture from worked slateex 6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any headingex 6814Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)Chapter 69Ceramic productsManufacture from materials of any heading, except that of the productex Chapter 70Glass and glassware; except for:Manufacture from materials of any heading, except that of the productex 7003, ex 7004 and ex 7005Glass with a non-reflecting layerManufacture from materials of heading 70017006Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:- Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards ()Manufacture from non-coated glass-plate substrate of heading 7006- OtherManufacture from materials of heading 70017007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading 70017008Multiple-walled insulating units of glassManufacture from materials of heading 70017009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading 70017010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glassManufacture from materials of any heading, except that of the productorCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)Manufacture from materials of any heading, except that of the productorCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the productorHand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the productex 7019Articles (other than yarn) of glass fibresManufacture from:- uncoloured slivers, rovings, yarn or chopped strands, or- glass woolex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:Manufacture from materials of any heading, except that of the productex 7101Natural or cultured pearls, graded and temporarily strung for convenience of transportManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 7102, ex 7103 and ex 7104Worked precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious stones7106, 7108 and 7110Precious metals:- UnwroughtManufacture from materials of any heading, except those of headings 7106, 7108 and 7110orElectrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110orAlloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals- Semi-manufactured or in powder formManufacture from unwrought precious metalsex 7107, ex 7109 and ex 7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7117Imitation jewelleryManufacture from materials of any heading, except that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 72Iron and steel; except for:Manufacture from materials of any heading, except that of the product7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading 7201, 7202, 7203, 7204 or 72057208 to 7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading 72067217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading 7207ex 7218, 7219 to 7222Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms of heading 72187223Wire of stainless steelManufacture from semi-finished materials of heading 7218ex 7224, 7225 to 7228Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms of heading 7206, 7218 or 72247229Wire of other alloy steelManufacture from semi-finished materials of heading 7224ex Chapter 73Articles of iron or steel; except for:Manufacture from materials of any heading, except that of the productex 7301Sheet pilingManufacture from materials of heading 72067302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing railsManufacture from materials of heading 72067304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading 7206, 7207, 7218 or 7224ex 7307Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several partsTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture from materials of any heading, except that of the product.
\nHowever, welded angles, shapes and sections of heading 7301 may not be usedex 7315Skid chainManufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the productex Chapter 74Copper and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7401Copper mattes; cement copper (precipitated copper)Manufacture from materials of any heading, except that of the product7402Unrefined copper; copper anodes for electrolytic refiningManufacture from materials of any heading, except that of the product7403Refined copper and copper alloys, unwrought:- Refined copperManufacture from materials of any heading, except that of the product- Copper alloys and refined copper containing other elementsManufacture from refined copper, unwrought, or waste and scrap of copper7404Copper waste and scrapManufacture from materials of any heading, except that of the product7405Master alloys of copperManufacture from materials of any heading, except that of the productex Chapter 75Nickel and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7501 to 7503Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrapManufacture from materials of any heading, except that of the productex Chapter 76Aluminium and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7601Unwrought aluminiumManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productorManufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium7602Aluminium waste or scrapManufacture from materials of any heading, except that of the productex 7616Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminiumManufacture:- from materials of any heading, except that of the product.
\nHowever, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 77Reserved for possible future use in the HSex Chapter 78Lead and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7801Unwrought lead:- Refined leadManufacture from \"bullion\" or \"work\" lead- OtherManufacture from materials of any heading, except that of the product.
\nHowever, waste and scrap of heading 7802 may not be used7802Lead waste and scrapManufacture from materials of any heading, except that of the productex Chapter 79Zinc and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product7901Unwrought zincManufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used7902Zinc waste and scrapManufacture from materials of any heading, except that of the productex Chapter 80Tin and articles thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product8001Unwrought tinManufacture from materials of any heading, except that of the product.
\nHowever, waste and scrap of heading 8002 may not be used8002 and 8007Tin waste and scrap; other articles of tinManufacture from materials of any heading, except that of the productChapter 81Other base metals; cermets; articles thereof:- Other base metals, wrought; articles thereofManufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product- OtherManufacture from materials of any heading, except that of the productex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:Manufacture from materials of any heading, except that of the product8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail saleManufacture from materials of any heading, except those of headings 8202 to 8205.
\nHowever, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring toolsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8208Knives and cutting blades, for machines or for mechanical appliancesManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208Manufacture from materials of any heading, except that of the product.
\nHowever, knife blades and handles of base metal may be used 8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture from materials of any heading, except that of the product. However, handles of base metal may be usedex Chapter 83Miscellaneous articles of base metal; except for:Manufacture from materials of any heading, except that of the productex 8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture from materials of any heading, except that of the product.
\nHowever, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productex 8306Statuettes and other ornaments, of base metalManufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the productex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8401Nuclear fuel elementsManufacture from materials of any heading, except that of the product ()Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilersManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8403 and ex 8404Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilersManufacture from materials of any heading, except those of headings 8403 and 8404Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8406Steam turbines and other vapour turbinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8411Turbo-jets, turbo-propellers and other gas turbinesManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8413Rotary positive displacement pumpsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 8414Industrial fans, blowers and the likeManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8415Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulatedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415Manufacture:- from materials of any heading, except that of the product,- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- in which the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 8419Machines for wood, paper pulp, paper and paperboard industriesManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8420Calendering or other rolling machines, other than for metals or glass, and cylinders thereforeManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8423Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kindsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8425 to 8428Lifting, handling, loading or unloading machineryManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:- Road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowersManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8431Parts suitable for use solely or principally with road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboardManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kindsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8444 to 8447Machines of these headings for use in the textile industryManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8448Auxiliary machinery for use with machines of headings 8444 and 8445Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8452Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:- Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motorManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product,- the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and- the thread-tension, crochet and zigzag mechanisms used are originating- OtherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8456 to 8466Machine-tools and machines and their parts and accessories of headings 8456 to 8466Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8469 to 8472Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product8482Ball or roller bearingsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical sealsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8485Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8501Electric motors and generators (excluding generating sets)Manufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8502Electric generating sets and rotary convertersManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8504Power supply units for automatic data-processing machinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8518Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier setsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8519Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording deviceManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8520Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing deviceManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8521Video recording or reproducing apparatus, whether or not incorporating a video tunerManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8524Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:- Matrices and masters for the production of recordsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8525Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital camerasManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatusManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8527Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clockManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8528Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectorsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:- Suitable for use solely or principally with video recording or reproducing apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8535 and 8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuitsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517Manufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8541Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chipsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8542Electronic integrated circuits and microassemblies:- Monolithic integrated circuitsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the productorThe operation of diffusion (in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant), whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4Manufacture 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 used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8545Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating materialManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8608Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoingManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehiclesManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8710Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehiclesManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:- With reciprocating internal combustion piston engine of a cylinder capacity:— Not exceeding 50 cm3Manufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product— Exceeding 50 cm3Manufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture 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 used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8712Bicycles without ball bearingsManufacture from materials of any heading, except those of heading 8714Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8715Baby carriages and parts thereofManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereofManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex Chapter 88Aircraft, spacecraft, and parts thereof; except for:Manufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8804RotochutesManufacture from materials of any heading, including other materials of heading 8804Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productChapter 89Ships, boats and floating structuresManufacture from materials of any heading, except that of the product.
\nHowever, hulls of heading 8906 may not be usedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:Manufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9004Spectacles, goggles and the like, corrective, protective or otherManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 9005Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings thereforManufacture:- from materials of any heading, except that of the product,- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and- in which the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbsManufacture:- from materials of any heading, except that of the product,- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- in which the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatusManufacture:- from materials of any heading, except that of the product,- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- in which the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9011Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojectionManufacture:- from materials of any heading, except that of the product,- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- in which the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 9014Other navigational instruments and appliancesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefindersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9016Balances of a sensitivity of 5 cg or better, with or without weightsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9017Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:- Dentists' chairs incorporating dental appliances or dentists' spittoonsManufacture from materials of any heading, including other materials of heading 9018Manufacture 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 that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatusManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filtersManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instrumentsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9026Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9027Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor:- Parts and accessoriesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiationsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9032Automatic regulating or controlling instruments and apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9033Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 91Clocks and watches and parts thereof; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9105Other clocksManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9109Clock movements, complete and assembledManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- the value of all the non-originating materials used does not exceed the value of all the originating materials usedManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movementsManufacture in which:- the value of all the materials used does not exceed 40 % of the ex-works price of the product, and- within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9111Watch cases and parts thereofManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9112Clock cases and cases of a similar type for other goods of this chapter, and parts thereofManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9113Watch straps, watch bands and watch bracelets, and parts thereof:- Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metalManufacture in which the value of all the materials used does not exceed 40 % 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 productChapter 92Musical instruments; parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productChapter 93Arms and ammunition; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:Manufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 9401 and ex 9403Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or lessManufacture from materials of any heading, except that of the productorManufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- the value of the cloth does not exceed 25 % of the ex-works price of the product, and- all the other materials used are originating and are classified in a heading other than heading 9401 or 94039405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9406Prefabricated buildingsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 95Toys, games and sports requisites; parts and accessories thereof; except for:Manufacture from materials of any heading, except that of the product
\n9503Other toys; reduced-size (\"scale\") models and similar recreational models, working or not; puzzles of all kindsManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 9506Golf clubs and parts thereofManufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be usedex Chapter 96Miscellaneous manufactured articles; except for:Manufacture from materials of any heading, except that of the productex 9601 and ex 9602Articles of animal, vegetable or mineral carving materialsManufacture from \"worked\" carving materials of the same heading as the productex 9603Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mopsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9605Travel sets for personal toilet, sewing or shoe or clothes cleaningEach item in the set must satisfy the rule which would apply to it if it were not included in the set.
\nHowever, non-originating articles may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanksManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9608Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609Manufacture from materials of any heading, except that of the product.
\nHowever, nibs or nib-points of the same heading as the product may be used9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxesManufacture:- from materials of any heading, except that of the product, and- in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 9613Lighters with piezo-igniterManufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the productex 9614Smoking pipes and pipe bowlsManufacture from roughly-shaped blocksChapter 97Works of art, collectors' pieces and antiquesManufacture from materials of any heading, except that of the product Annex IIITO PROTOCOL 3Specimens of Movement certificate EUR.1 and application for a movement certificate EUR.1Printing instructions1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.2. The competent authorities of Latvia and of Hungary may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval.
\nEach form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.MOVEMENT CERTIFICATE1. Exporter (Name, full address, country)EUR.1 No A 000.000See notes overleaf before completing this form.2. Certificate used in preferential trade between.......................................................................................3. Consignee (Name, full adress, country) (Optional)and.......................................................................................(Insert appropriate countries, groups of countries or territories)4. Country, group of countries or territory in which the products are considered as originating5.
\nCountry, group of countries or territory of destination6. Transport details (Optional)7. Remarks8. Item number; Mark and number; Number and kind of packages (1); Description of goods9. Gross mass (kg) or other measure (litres, m3., etc.)10. Invoice (Optional)11. CUSTOMS ENDORSEMENTDeclaration certifiedExport document (2) StampForm ...................................... no ........of ...............................................................Customs office : ....................................Issuing country :...........................................................................................................Place............................, date.........................................................................................(Signature)12.
\nDECLARATION BY THE EXPORTERI, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.Place.................................., date .................................................................................................(Signature)13. Request for verification, to :14. RESULT OF VERIFICATIONVerification carried out shows that this certificate (1) was issued by the Customs Office indicated andthat the.information contained therein is accurate does not meet the requirements as to authenticityand accuracy (see remarks appended).Verification of the authenticity and accuracy of this certificate is requested.Place................................................., date.................................Stamp.......................................................(Signature)Place............................................,date...............................Stamp.......................................................(Signature)_____________(1) Insert X in the appropriate box.NOTES1.
\nCertificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.APPLICATION FOR A MOVEMENT CERTIFICATE EUR.11.
\nExporter (Name, full address, country)EUR.1 No A 000.000See notes overleaf before completing this form.2. Application for certificate used in preferential trade between.......................................................................................3. Consignee (Name, full adress, country) (Optional)and.......................................................................................(Insert appropriate countries or groups of countries or territories)4. Country, group of countries or territory in which the products are considered as originating5. Country, group of countries or territory of destination6. Transport details (Optional)7. Remarks8. Item number; Mark and number; Number and kind of packages (1) Description of goods9.
\nGross mass (kg) or other measure (litres, m3., etc.)10. Invoice(Optional)) If goods are note packed, indicate number of articles or state « in bulk » as appropriate Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized SystemWhere, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Additional Protocol No. 2 alter the substance of any rule existing prior to Additional Protocol No. 2, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Additional Protocol No. 2.In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the Parties to the Agreement.If the substance of the rule concerned is restored, then the Parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.
\nLATVIJAS REPUBLIKAS UN UNGĀRIJAS REPUBLIKAS BRĪVĀS TIRDZNIECĪBAS LĪGUMA PAPILDPROTOKOLS NR. 2 Latvijas Republika (turpmāk tekstā Latvija) un Ungārijas Republika (turpmāk tekstā Ungārija),Atsaucoties uz 1999.gada 10.jūnijā Budapeštā parakstīto brīvās tirdzniecības līgumu starp Latvijas Republiku un Ungārijas Republiku (turpmāk tekstā \"Līgums\") un šī Līguma 3.protokolu par \"izcelsmes produkcijas\" jēdziena definējumu un administratīvās sadarbības metodēm (turpmāk tekstā \"3.protokols\");Atzīstot, ka grozījumu, kas, gadu gaitā īstenojot diagonālo kumulāciju starp Pusēm, veikti 3.protokolā, apvienošana nodrošina pienācīgu Paneiropas kumulācijas sistēmas darbību un veicina intensīvāku savstarpēji labvēlīgu tirdzniecības attiecību attīstību starp Pusēm un sekmē integrācijas procesu Eiropā;Ņemot vērā, ka grozījumi Harmonizētajā Sistēmā, kas stājās spēkā no 2002.gada 1.janvāra, paredz iestrādāt izmaiņas apvienotā 3.protokola tekstā;Ņemot vērā Līguma 37.panta nosacījumus;IR NOLĒMUŠAS SEKOJOŠO:1.pants3. protokols un tā pielikumi ir jāaizstāj ar jauno 3.protokolu un tā pielikumiem, kas ir neatņemama šī Papildprotokola Nr. 2 daļa.2.pantsŠis Papildprotokols Nr. 2 stājas spēkā nākamā mēneša pirmajā datumā, pēc pēdējās diplomātiskās notas saņemšanas, kas apliecina, ka ir izpildītas iekšējās juridiskās prasības, lai šis Papildprotokols Nr. 2 stātos spēkā.PARAKSTĪTS Rīgā 2002.gada 29.oktobrī, divos oriģināleksemplāros angļu valodā, pie kam abi teksti ir pilnīgi autentiski.Latvijas Republikas vārdāUngārijas Republikas vārdāKaspars GerhardsIstvn MajorEkonomikas ministrijas valsts sekretārsĀrlietu ministrijas valsts sekretāra vietnieks3.PROTOKOLSPAR \"IZCELSMES PRODUKCIJAS'' JĒDZIENA DEFINĒJUMU UN ADMINISTRATĪVĀS SADARBĪBAS METODĒMSatura rādītājsI nodaļa Vispārējie nosacījumi1.pants DefinīcijasII nodaļa \"Izcelsmes produkcijas\" jēdziena definējums2.pants Vispārējās prasības3.pants Kumulācija Latvijā4.pants Kumulācija Ungārijā5.pants Pilnībā iegūtā produkcija6.pants Pietiekami apstrādāta vai pārstrādāta produkcija7.pants Nepietiekamas apstrādes vai pārstrādes operācijas8.pants Kvalifikācijas vienība9.pants Piederumi, rezerves daļas un instrumenti10.pants Komplekti11.pants Neitrālie elementiIII nodaļa Teritoriālās prasības12.pants Teritoriālais princips13.pants Tiešie pārvadājumi14.pants IzstādesIV nodaļa Muitas nodokļu atmaksāšana vai atbrīvošana no tiem15.pants Aizliegums atmaksāt muitas nodokli vai atbrīvot no tāV nodaļa Izcelsmes apliecinājums16.pants Vispārīgie noteikumi17.pants EUR.1 kustības sertifikātu izsniegšanas kārtība18.pants Retrospektīvi izsniegtie kustības sertifikāti EUR.119.pants EUR.1 kustības sertifikāta dublikāta izsniegšana20.pants Kustības sertifikāta EUR.1 izsniegšana, pamatojoties uz iepriekš izdotu vai izrakstītu izcelsmes apstiprinājumu20.a Uzskaites dalīšana (segregācija)21.pants Rēķina-faktūras deklarācijas izrakstīšanas nosacījumi22.pants Atzīts eksportētājs23.pants Izcelsmes apliecinājuma derīgums24.pants Izcelsmes apliecinājuma iesniegšana25.pants Importēšana pa daļām26.pants Izņēmumi formālajam izcelsmes apliecinājumam27.pants Papildus dokumenti28.pants Izcelsmes apstiprinājuma un papildus dokumentu uzglabāšana29.pants Atšķirības un formālas kļūdas30.pants EIRO izteiktās summasVI nodaļa Administratīvās sadarbības pasākumi31.pants Savstarpējā palīdzība32.pants Izcelsmes apstiprinājumu pārbaude33.pants Strīdu izšķiršana34.pants Sodi35.pants Brīvās zonasVII nodaļa Nobeiguma nosacījumi36.pants Muitas un izcelsmes lietu apakškomiteja37.pants Pielikumi38.pants Protokola labojumi39. pants Protokola izpildePielikumu sarakstsI pielikums: Ievadpiezīmes tabulai 3. protokola II pielikumāII pielikums: Apstrādes vai pārstrādes operāciju saraksts, kas veicams ar neizcelsmes materiāliem, lai ražotā produkcija varētu iegūt izcelsmes statusuIII pielikums: EUR.1 kustības sertifikāta paraugs un pieteikuma iesniegšana EUR.1 kustības sertifikāta saņemšanaiIV pielikums: Rēķina-faktūras deklarācijas tekstsApvienotā DeklarācijaApvienotā Deklarācija par izmaiņu izcelsmes noteikumos pārskatīšanu Harmonizētās Sistēmas grozījumu rezultātā.
\nI nodaļaVISPĀRĒJIE NOSACĪJUMI1. pantsDefinīcijasŠī Protokola izpratnē:(a) \"ražošana\" nozīmē jebkāda veida apstrādi vai pārstrādi, tajā skaitā salikšanu vai specifiskas operācijas;(b) \"materiāls\" nozīmē jebkādu sastāvdaļu, izejvielu, komponentu vai daļu u.tml., kura tiek izmantota produkcijas ražošanai;(c) \"produkcija\" nozīmē produkciju, kas tiek ražota, pat ja tā ir paredzēta vēlākai izmantošanai citās ražošanas operācijās;(d) \"preces\" nozīmē gan materiālus, gan produkciju;(e) \"muitas vērtība\" nozīmē vērtību, kas noteikta saskaņā ar Līguma par 1994.gada Vispārējās Vienošanās par Tarifiem un Tirdzniecību VII panta ieviešanu (PTO Līgums par Muitas Novērtējumu);(f) \"ex-works cena\" nozīmē produkcijas rūpnīcas cenu, kas samaksāta ražotājam Latvijā vai Ungārijā, kura uzņēmumā ir veikta pēdējā apstrāde vai pārstrāde; ar noteikumu, ka dotajā cenā ietilpst visu izmantoto materiālu vērtība, atņemot visus iekšējos nodokļus, kuri ir vai var tikt atmaksāti, kad iegūtā produkcija tiek eksportēta;(g) \"materiālu vērtība\" nozīmē izmantoto neizcelsmes materiālu muitas vērtību importēšanas brīdī vai, ja tā nav zināma vai nevar tikt noskaidrota, tad pirmā noskaidrotā tirgus cena, kas samaksāta par materiāliem Latvijā vai Ungārijā;(h) \"izcelsmes materiālu vērtība\" nozīmē (g) punktā minētu materiālu vērtību, kas piemērojama mutatis mutandis;(i) \"pievienotā vērtība\" ir ex-works cena mīnus katra iestrādātā materiāla muitas vērtība, kura izcelsmes vieta ir citas valstis, kas minētas 3. un 4. pantos, vai gadījumā, ja muitas vērtība nav zināma vai nav nosakāma - pirmā pārbaudāmā cena, kas samaksāta par materiāliem Līgumslēdzējā Pusē;(j) \"grupas\" un \"preču pozīcijas\" nozīmē grupas un preču pozīcijas (četru ciparu kodus), kurus lieto nomenklatūrā, kas veido Preču aprakstīšanas un kodēšanas harmonizēto sistēmu, kas šajā Protokolā ir minēta kā \"Harmonizētā sistēma\" vai \"HS\";(k) \"klasificēts\" attiecas uz produkcijas vai materiāla klasifikāciju attiecīgajā pozīcijā;(l) \"sūtījums\" nozīmē produkciju, kas visa tiek vienlaicīgi sūtīta no viena eksportētāja vienam kravas saņēmējam, vai kuras pārvadājumu no eksportētāja pie kravas saņēmēja noformē ar vienu un to pašu transporta dokumentu vai, ja tāda nav, tad ar vienu un to pašu rēķinu;(m) \"teritorijas\" ietver teritoriālos ūdeņus.
\nII nodaļa\"IZCELSMES PRODUKCIJAS\" JĒDZIENA DEFINĒJUMS2.pantsVispārējās prasības1. Šī Līguma izpildes nolūkā sekojoša produkcija tiks uzskatīta par Latvijas izcelsmes produkciju:a) produkcija, kas pilnībā iegūta Latvijā kā noteikts 5. pantā;b) produkcija, kas iegūta Latvijā un satur materiālus, kuri nav pilnībā tur iegūti, nodrošinot, ka minētie materiāli ir izgājuši pietiekamu apstrādi vai pārstrādi Latvijā, kā tas ir noteikts 6. pantā.2. Šī Līguma izpildes nolūkā sekojoša produkcija tiks uzskatīta par Ungārijas izcelsmes produkciju:a) produkcija, kas pilnībā iegūta Ungārijā kā noteikts 5. pantā;b) produkcija, kas iegūta Ungārijā un satur materiālus, kuri nav pilnībā tur iegūti, nodrošinot, ka minētie materiāli ir izgājuši pietiekamu apstrādi vai pārstrādi Ungārijā, kā tas ir noteikts 6. pantā.3.pantsKumulācija Latvijā1.
\nProdukcija, neietekmējot 2.(1) pantā minēto, tiek uzskatīta par Latvijas izcelsmes produkciju, ja tā tur tiek arī iegūta un satur materiālus, kuru izcelsmes valstis ir Bulgārija, Čehijas Republika, Igaunija, Ungārija, Islande, Latvija, Lietuva, Norvēģija, Polija, Rumānija, Slovēnija, Slovākijas Republika, Šveice (ieskaitot Lihtenšteinu1), Turcija vai Eiropas Kopiena saskaņā ar Protokola noteikumiem par preču izcelsmi, kas pievienoti attiecīgajiem Līgumiem starp Latviju un katru no minētajām valstīm, nodrošinot, ka tās apstrāde vai pārstrāde Latvijā pārsniedz 7.pantā minēto. Nav nepieciešams, lai šie materiāli būtu izgājuši pietiekamu apstrādi vai pārstrādi.2. Tur, kur Latvijā veiktā apstrāde vai pārstrāde nepārsniedz 7.pantā minētās operācijas, iegūtā produkcija tiek uzskatīta par Latvijas izcelsmes produkciju, taču tikai tur, kur pievienotā vērtība ir lielāka par izmantoto materiālu vērtību, kuru izcelsmes valsts ir jebkura no 1.daļā minētām valstīm.
\nPretējā gadījumā iegūtā produkcija tiek uzskatīta par radītu tajā valstī, kur ir visaugstākā to izcelsmes materiālu vērtība, kas izmantoti ražošanā Latvijā.3. Produkcija, kuras izcelsmes valsts ir kāda no 1.daļā minētām valstīm, kas netiek nekādā veidā apstrādāta vai pārstrādāta Latvijā, saglabā savu izcelsmi, ja tiek eksportēta uz kādu no šīm valstīm.4. Šajā pantā minētā kumulācija tiek attiecināta tikai uz tiem materiāliem un produkciju, kas ieguvuši izcelsmes statusu tikai šim Protokolam identisku izcelsmes noteikumu piemērošanas ceļā.4.pantsKumulācija Ungārijā1. Produkcija, neietekmējot 2.(2) pantā minēto, tiek uzskatīta par Ungārijas izcelsmes produkciju, ja tā tur tiek arī iegūta un satur materiālus, kuru izcelsmes valstis ir Bulgārija, Čehijas Republika, Igaunija, Ungārija, Islande, Latvija, Lietuva, Norvēģija, Polija, Rumānija, Slovēnija, Slovākijas Republika, Šveice (ieskaitot Lihtenšteinu2), Turcija vai Eiropas Kopiena saskaņā ar Protokola noteikumiem par preču izcelsmi, kas pievienoti attiecīgajiem Līgumiem starp Ungāriju un katru no minētajām valstīm, nodrošinot, ka tās apstrāde vai pārstrāde Ungārijā pārsniedz 7.pantā minēto.
\nNav nepieciešams, lai šie materiāli būtu izgājuši pietiekamu apstrādi vai pārstrādi.2. Tur, kur Ungārijā veiktā apstrāde vai pārstrāde nepārsniedz 7.pantā minētās operācijas, iegūtā produkcija tiek uzskatīta par Ungārijas izcelsmes produkciju tikai, kad pievienotā vērtība ir lielāka par izmantoto materiālu vērtību, kuru izcelsmes valsts ir jebkura no 1.daļā minētām valstīm. Pretējā gadījumā iegūtā produkcija tiek uzskatīta par radītu tajā valstī, kur ir visaugstākā to izcelsmes materiālu vērtība, kas izmantoti ražošanā Ungārijā.3. Produkcija, kuras izcelsmes valsts ir kāda no 1.daļā minētajām valstīm, kas netiek nekādā veidā apstrādāta vai pārstrādāta Ungārijā, saglabā savu izcelsmi, ja tiek eksportēta uz kādu no šīm valstīm.4. Šajā pantā minētā kumulācija tiek attiecināta tikai uz tiem materiāliem un produkciju, kas ieguvuši izcelsmes statusu tikai šim Protokolam identisku izcelsmes noteikumu piemērošanas ceļā.5.pantsPilnībā iegūtā produkcija1.
\nSekojošais tiek uzskatīts par pilnībā iegūtu Latvijā vai Ungārijā:(a) minerāli, kas iegūti no to augsnes vai jūras dzīlēm;(b) tur novākta dārzeņu produkcija;(c) dzīvi dzīvnieki, tur dzimuši un auguši;(d) produkcija, kas iegūta no tur audzētiem dzīviem dzīvniekiem;(e) tur medībās vai makšķerējot iegūtā produkcija;(f) jūras zvejas produkcija, vai cita produkcija, ko jūrā ārpus Latvijas vai Ungārijas teritoriālajiem ūdeņiem, iegūst to kuģi;(g) produkcija, kas ražota uz to pārstrādes kuģiem tikai no produkcijas, kas minēta (f) punktā;(h) tur savākti lietoti izstrādājumi, kas der tikai izejmateriālu iegūšanai, tai skaitā lietotas riepas, kuras der tikai atjaunošanai vai kā atkritumi;(i) atkritumi un lūžņi, kas radušies ražošanas procesā, kas tur veikts;(j) produkcija, kas iegūta no jūras dzīlēm vai dzīlēm ārpus to teritoriālajiem ūdeņiem, ar noteikumu, ka tām vienīgajām ir tiesības izstrādāt šo jūras dibenu un dzīles zem tā;(k) preces, kas ražotas no produkcijas, kas minēta punktos no (a) līdz (j).2.
\nJēdzieni \"to kuģi\" un \"to pārstrādes kuģi\" 1.(f) un (g) punktos tiek attiecināti tikai uz kuģiem un pārstrādes kuģiem:(a) kuri ir reģistrēti vai uzskaitīti Latvijā vai Ungārijā;(b) kuri kuģo zem Latvijas vai Ungārijas karoga;(c) kuri vismaz 50% apmērā pieder Latvijas vai Ungārijas pilsoņiem vai uzņēmumam, kura galvenā mītne ir vienā no šīm valstīm, vai kura vadītājs/a vai vadītāji, direktoru padomes vai uzraudzības padome un šādu padomju locekļu vairākums ir Latvijas vai Ungārijas pilsoņi, un kurā, turklāt, līgumsabiedrību vai sabiedrību ar ierobežotu atbildību gadījumā, vismaz puse kapitāla pieder šai valstij, tās valdības iestādēm vai pilsoņiem;(d) kuru kapteinis un virsnieki ir Latvijas vai Ungārijas pilsoņi, un(e) uz kuriem vismaz 75% apkalpes ir Latvijas vai Ungārijas pilsoņi.6.pantsPietiekami apstrādāta vai pārstrādāta produkcija1. 2. panta nolūkos produkcija, kas nav pilnībā iegūta, tiek uzskatīta par tur pietiekami apstrādātu vai pārstrādātu, ja tā atbilst šī Protokola II Pielikuma nosacījumiem.Augstākminētie nosacījumi nosaka visu šī Līguma produkcijas grupu, apstrādi vai pārstrādi, kas jāveic ar neizcelsmes materiāliem, kuri tiek izmantoti produkcijas ražošanā un tikai attiecībā uz šādiem materiāliem.
\nTādēļ, ja produkcija, kas ieguvusi izcelsmes statusu izpildot visus šai produkcijai piemērojamos nosacījumus, tiek izmantota citas produkcijas ražošanā, uz produkciju, kurā ietverta iepriekšminētā produkcija, šie nosacījumi neattiecas un netiek ņemti vērā tie neizcelsmes materiāli, kas var tikt lietoti tās ražošanā.2. Neraugoties uz 1.daļas nosacījumiem, neizcelsmes materiāli, kas saskaņā ar šai produkcijai piemērojamo nosacījumu sarakstu nedrīkst tikt lietoti produkcijas ražošanā, tomēr var tikt izmantoti ar noteikumu, ka:(a) to kopējā vērtība nepārsniedz 10 % no produkcijas ex-works cenas;(b) ja sarakstā dotās neizcelsmes materiālu maksimālās procentuālās vērtības netiek pārsniegtas, piemērojot šīs daļas nosacījumus.Šis punkts neattiecas uz produktiem, kas minēti Harmonizētās Sistēmas 50. līdz 63.grupās.3. 1. un 2.daļa tiek piemērota saskaņā ar 7.panta nosacījumiem.7.pantsNepietiekama apstrāde vai pārstrāde1.
\nNeietekmējot 2.daļu, sekojošās operācijas tiks uzskatītas par nepietiekamu apstrādi vai pārstrādi, lai noteiktu izcelsmes preču statusu, neņemot vērā to, vai tiek izpildītas 6.panta prasības:(a) operācijas, kas nodrošina preču saglabāšanu labā stāvoklī, transportēšanas un uzglabāšanas laikā;(b) iepakojuma izjaukšana un salikšana;(c) mazgāšana, tīrīšana, putekļu, oksīdu, eļļas, krāsas vai citu pārklājumu noņemšana;(d) tekstilpreču gludināšana vai presēšana;(e) vienkāršas krāsošanas un pulēšanas operācijas;(f) graudu un rīsu lobīšana, daļēja vai kopēja balināšana, pulēšana un glazēšana;(g) cukura krāsošanas vai cukura graudu veidošanas operācijas;(h) augļu, riekstu un dārzeņu lobīšana, kauliņu izņemšana un mizošana;(i) beršana, vienkārša malšana vai vienkārša sagriešana;(j) sijāšana, kārtošana, klasificēšana, šķirošana, salikšana (ieskaitot preču komplektēšanu);(k) vienkārša iepildīšana pudelēs, metāla kārbās, kolbās, ielikšana maisos, kārbās, kastēs, piestiprināšana kartēm vai kartonam un visas pārējās vienkāršās iepakošanas darbības;(l) preču zīmju, etiķešu, logo un citu atšķirības zīmju piestiprināšana vai uzdrukāšana uz precēm vai to iepakojumiem;(m) vienkārša atšķirīgu vai neatšķirīgu veidu produktu sajaukšana;(n) preču daļu vienkārša salikšana gatavas preces izgatavošanai vai preču izjaukšana pa daļām;(o) divu vai vairāku no (a) līdz (n) punktos minēto operāciju apvienojums;(p) dzīvnieku kaušana.2.
\nVisas operācijas, kas tika veiktas ar konkrēto preci Latvijā vai Ungārijā, tiek uzskatītas par kopumu, nosakot vai šīs preces veiktā apstrāde vai pārstrāde ir jāuzskata par nepietiekamu 1.daļas izpratnē.8.pantsKvalifikācijas vienība1. Par kvalifikācijas vienību šī Protokola noteikumu lietošanas aspektā tiek uzskatīta attiecīgā produkcija, kura tiek atzīta par pamata vienību, nosakot klasifikāciju ar Harmonizētās Sistēmas nomenklatūras palīdzību.Tādējādi:(a) kad produkcija, kas sastāv no izstrādājumu grupas vai komplekta, tiek klasificēta Harmonizētā Sistēmā kā viena grupa, tad viss kopums veido vienu kvalifikācijas vienību;(b) kad sūtījums sastāv no vairākiem identiskiem produktiem, kurus klasificē vienā un tajā pašā Harmonizētās Sistēmas grupā, katrs šāds produkts ir jāuztver atsevišķi, lietojot šī Protokola nosacījumus.2.
\nTur, kur saskaņā ar Harmonizētās Sistēmas 5.vispārīgo noteikumu, iepakojums klasifikācijas nolūkos tiek iekļauts produkcijā, tam jābūt tāpat iekļautam arī izcelsmes noteikšanas nolūkos.9.pantsPiederumi, rezerves daļas un instrumentiPiederumi, rezerves daļas un instrumenti, kurus nosūta ar iekārtu, mašīnu, aparātu vai transporta līdzekli un kuri ir to parastās komplektācijas daļa un ir iekļauti to cenā vai kuri netiek pieprasīti apmaksai ar atsevišķu rēķinu, šajā gadījumā tiek uzskatīti par vienu veselumu ar atbilstošo iekārtu, mašīnu, aparātu vai transporta līdzekli.10.pantsKomplektiKomplekti, pēc Harmonizētās sistēmas 3.vispārīgā noteikuma definīcijas, tiek uzskatīti par izcelsmes komplektiem, ja katra tos veidojošā sastāvdaļa ir izcelsmes produkcija.
\nTomēr, ja komplekts sastāv no izcelsmes un neizcelsmes produkcijas, tas kopumā tiek atzīts par izcelsmes produkciju, nodrošinot, ka neizcelsmes produkcijas vērtība nepārsniedz 15 procentus no komplekta ex-works cenas.11.pantsNeitrālie elementiLai noteiktu, vai produkcijai ir izcelsme, nav nepieciešams noteikt sekojošo elementu izcelsmi, kas var būt izmantoti šīs produkcijas ražošanā:(a) enerģija un degviela;(b) aprīkojums un iekārtas;(c) mašīnas un instrumenti;(d) preces, kas neietilpst un nav paredzētas iekļaušanai produkcijas galīgajā komplektā.III NODAĻATERITORIĀLĀS PRASĪBAS12.pantsTeritoriālais princips1. II nodaļā minētos nosacījumus attiecībā uz izcelsmes statusa iegūšanu Līgumslēdzēju Pušu teritorijās ir jāpilda nepārtraukti, izņemot gadījumus, kas atrunāti 3. un 4.pantā, kā arī šī panta 3.daļā.2.
\nIzņemot 3. un 4.pantā minētos gadījumus, ja izcelsmes preces, kas ir eksportētas no Latvijas vai Ungārijas uz citu valsti, tiek atsūtītas atpakaļ, tās uzskata par neizcelsmes precēm, ja vien muitas iestādēm nevar pierādīt, ka:(a) atpakaļ atsūtītās preces ir tās pašas preces, kuras tika eksportētas, un(b) tās nav apstrādātas ne ar kādām operācijām, izņemot tām, kas nepieciešamas to saglabāšanai labā stāvoklī tajā valstī vai eksporta laikā.3. Apstrāde vai pārstrāde, kas veikta ārpus Latvijas vai Ungārijas ar materiāliem, kas eksportēti no Latvijas vai Ungārijas un pēc tam atkārtoti importēti šajās valstīs, neietekmē izcelsmes statusa ieguvi saskaņā ar II nodaļā minētiem nosacījumiem, ar nosacījumu, ka:(a) minētie materiāli ir pilnībā iegūti Latvijā vai Ungārijā vai ir izgājuši apstrādi vai pārstrādi, kas ir plašāka par 7.pantā minētajām operācijām pirms to eksporta, un(b) ir iespējams pārliecinoši nodemonstrēt muitas iestādēm, ka(i) reimportētās preces ir iegūtas apstrādājot vai pārstrādājot eksportētos materiālus, un(ii) kopējā pievienotā vērtība, kas iegūta ārpus Latvijas vai Ungārijas, piemērojot šī panta nosacījumus, nepārsniedz 10% no gala produkta ex-works cenas, kuram tiek pieprasīts izcelsmes statuss.4. 3.daļas nolūkos II nodaļas noteikumi izcelsmes statusa iegūšanai netiek attiecināti uz apstrādi vai pārstrādi, kas notiek ārpus Latvijas vai Ungārijas.
\nTomēr tur, kur tiek attiecināts II Pielikuma sarakstā minētais noteikums par maksimālās vērtības noteikšanu visiem izmantotajiem neizcelsmes materiāliem, lai identificētu izcelsmes statusu beigu produktam, kopējā neizcelsmes materiālu vērtība, kas izmatoti attiecīgās Puses teritorijā, ņemta kopā ar kopējo pievienoto vērtību, kas iegūta ārpus Latvijas vai Ungārijas, saskaņā ar šī panta nosacījumiem, nepārsniedz tur minētos procentus.5. 3. un 4.daļas lietošanas nolūkā, ar \"kopējo pievienoto vērtību\" saprot visas izmaksas, kas rodas ārpus Latvijas vai Ungārijas, ieskaitot tur iestrādāto materiālu vērtību.6. 3. un 4.daļas noteikumi netiek attiecināti uz produkciju, kas neapmierina II Pielikuma sarakstā minētos nosacījumus vai arī, kuru var uzskatīt par pietiekami apstrādātu vai pārstrādātu tikai, ja tiek piemērotas 6.
\n